2

(e) may authorise the spending of funds that were unspent at the end of the past financial year where the under-spending could not reasonably have been foreseen at the time to include projected roll-overs when the annual budget for the current financial year was approved by the council;

(f) may correct any errors in the annual budget; and (g) may provide for any other expenditure within a prescribed framework.

Section 69(2) stipulates that in the process of implementing the budget and when necessary, the accounting officer must prepare an adjustments budget and submit it to the Mayor for consideration and tabling in the Municipal Council.

4. MID-TERM FINANCIAL ASSESSMENT Section 72 of the MFMA stipulates that the Accounting Officer must by 25 January assess the performance of the municipality during the first half of the financial year and as part of the review, make recommendations as to whether an adjustments budget is necessary and recommend revised projections for revenue and expenditure, to the extent that it may be necessary. The Mid-year budget review report indicates various favourable and un-favourable variances when compared to the projected budget. The Mid-year budget review report indicates actual operating revenue realised (excluding Capital Transfers) amounts to R13 639,0 million or 95,4% (YTD Actual against YTD Budget) and operating expenditure realised R13 225,9 million or 101,5% (YTD Actual against YTD Budget), resulting in a surplus of R413,1 million. Table 1: Summary Statement of Financial Performance

Summary Statement of Financial Performance:

Description December YTD

Budget December YTD

Actual

Variance Increase/

(Decrease) Variance

R'000 R'000 R'000 %

Total Revenue By Source (Excluding Capital Transfers) 13 165 384 938 13 638 982 539 473 597 600 3,6%

Total Operating Expenditure 13 029 769 409 13 225 876 591 196 107 182 1,5%

SURPLUS/(DEFICIT) 135 615 530 413 105 948 277 490 418

The report furthermore indicated the necessity for tabling an Adjustments Budget for the 2015/16 financial year for inter alia, the following:

• To adjust operating revenue sources in line with performance trends;

• To accommodate GRAP related provisions;

• To authorise the utilization of projected savings in one vote towards spending under another vote; and

• To facilitate the inclusion of rolled over/transfer grant funding.

5. 2015/16 ADJUSTMENTS BUDGET PROCESS AND RELATED ISSUES 5.1 Budget process and guidelines

The purpose of Budget Office Circular 3 of 2015/16 dated 16 November 2015, was to provide guidance to the departments regarding the compilation of the 2015/16 Adjustments Budget. The following principles apply:

3

• No additional funding requests will be considered.

• The Budget must be funded in terms of the funding compliance procedure set out in MFMA Circular 42, and the Funding Compliance Guideline.

• Departments must exert every effort in ensuring budgetary discipline through reprioritisation, elimination of waste and identifying savings. Departments will have to reprioritise, addressing core functions within the reduced 2015/16 MTREF baselines.

• Additional funding will only be considered subject to:

- Additional sustainable revenue. - Savings identified in other programmes and projects. - Grants to be received from an external source.

Submissions which relate to external funding sources must be accompanied by proof of confirmation from the relevant transferring department or institution.

- Appropriation of funding from national and/or provincial departments should be accompanied by acceptable documentation as per Municipal Budget and Reporting Regulations (MBRR).

• Overtime is to be managed within the available resources and departments are encouraged to adopt a shift system.

• Repairs and maintenance may not be compromised (NT’s Norms and Standards prescribes 8% of PPE and the city is currently at 4,5%).

• All adjustments related to the Personnel Cost Plan must be submitted to the Corporate and Shared Services Department (Human Resource Division) in accordance with the Human Resource processes and procedures to assist with aligning the expenditure in this regard with the approved structure. This will further ensure a correct updated PCP for the 2016/17 MTREF.

• Re-alignment of material over- and under-spending in terms of the uploaded Personnel Cost Plan (PCP) might be required and will be considered in conjunction with the Corporate and Shared Services Department. This will mainly be done to provide, where possible, for the increase in employee related costs, owing to the, more than budgeted for, 7% increase in salaries and wages, depending on the feasibility thereof.

6. DISCUSSION OF THE PROPOSED 2015/16 ADJUSTMENTS BUDGET

The Adjustments Budget and supporting documentation is attached as Annexure A. 6.1 SUMMARY OF THE PROPOSED 2015/16 OPERATING ADJUSTMENTS BUDGET

Several funding request were received from Departments and not all request were accommodated due to budgetary constraints. Only contractual obligations were recommended and funded from various savings identified.

4

Departments are encouraged to manage their activities and spending within the existing budget allocations. Over and above the management of the expenditure, the City is currently implementing a number of initiatives aimed at improving revenue and the City’s cash position, these include:

• Intensification of revenue collection (credit control and debt collection) with a focus on the top 300 business customers. These consumers represent a significant portion of the business debtor’s book and current payment levels are significantly lower. The intensification is intended to recover all if not a significant portion of this category of the book.

• Finalisation of the land sales project linked to the auction of land sales. The City has identified an opportunity that will enable the finalisation of the current pending court matter. Finalisation will allow finalisation of the bid and the City expects cash flows to flow to the City by the end of the financial year.

• Sale of Council owned properties, specifically on council-owned free standing houses. These will be sold at their market value as determined by a professional valuer in an auction. A report for approval by Council will be submitted in the meeting of March 2016 and cash flows are expected by the end of the financial year.

The following table summarises the outcome of the 2015/16 Adjustments Budget: Table 2: Summary of the 2015/16 Adjustments Budget (Parent)

6.1.1 Revenue by Source The following table reflects the approved 2015/16 MTREF, the proposed Adjustments Budget and the increase/decrease:

R'000 R'000 R'000

(25,724,863) (26,070,791) 345,928

Total Expenditure 25,139,948 26,054,894 914,946

(Surplus)/Deficit before Transfers recognised - capital (584,915) (15,897) (569,019)

Transfers recognised - capital (2,453,160) (2,456,036) 2,876

(Surplus)/Deficit for the year (3,038,075) (2,471,932) (566,143)

Total Revenue (excluding capital transfers and contributions)

Increase/

(Decrease) Description

Original

Budget

2015/16

Adjusted

Budget

2015/16

5

Table 3: Revenue by Source (Parent)

The above table indicates a total operating revenue (excluding capital transfers and contributions) of R26,07 billion for the 2015/16 Adjustments Budget, that is an increase of 1,3% compared to the approved 2015/16 amount of R25,72 billion. Electricity sales reduced by R120 million based on the current sales trends in the past financial year and to accommodate the shortfall resulting from lower tariff approved by NERSA. Water fees increased with R237,5 million based on the actual outcome of the 2014/15 financial year and the trend of the first part of the 2015/16 financial year, which also required Rand Water purchases to be increased. Service charges – other decreased with R47 million, owing to electricity reconnection fees (R35 million) and water connection fees (R12 million). Interest earned on external investments reduced by R28,6 million owing to lower cash position. Grant funding

Grant funding increased by R136,3 million as a result of approved rolled-over funds from the 2014/15 financial year, and additional allocations for the 2015/16 financial year.

Original Budget

2015/16

Adjusted

Budget 2015/16

Increase/

(Decrease)

Revenue by Source

Property rates (5,236,387,300) (5,236,780,500) 393,200

Property rates - penalties & collection charges - - -

Service charges - electricity revenue (10,471,748,900) (10,359,204,400) (112,544,500)

Service charges - water revenue (3,169,195,200) (3,406,694,600) 237,499,400

Service charges - sanitation revenue (748,908,400) (798,908,400) 50,000,000

Service charges - refuse revenue (1,095,778,950) (1,095,809,400) 30,450

Service charges: other (152,580,800) (199,580,800) 47,000,000

Rental of facilities and equipment (109,111,600) (109,111,600) -

Interest earned - external investments (69,774,338) (41,175,946) (28,598,392)

Interest earned - outstanding debtors (182,050,000) (182,050,000) -

Dividends received - - -

Fines (196,691,400) (196,691,400) -

Licences and permits (57,679,800) (57,679,800) -

Agency services - - -

Transfers recognised - operational (3,419,706,000) (3,553,164,959) 133,458,959

Other revenue (815,250,000) (833,938,701) 18,688,701

Gains on disposal of PPE - - -

Total Revenue (excluding capital transfers and

contributions(25,724,862,688) (26,070,790,506) 345,927,818

Adjustment Budget 2015/16

Description

6

The City of Tshwane requested roll-overs on the unspent conditional grants for the 2014/15 financial year. The National and Provincial Treasury granted approval that the City of Tshwane can retain the following unspent amounts allocated in the 2014/15 financial year:

• Municipal Human Settlement Capacity Grant (MHSCG) - R16 419 484.

• Municipal Disaster Recovery Grant (MDRG) - R13 886 268.

• Integrated City Development Grant (ICDG) - R6 307 025.

• Urban Settlement Development Grant (USDG) - R36 867 333.

• Integrated National Electrification Programme (INEP) - R950.

• Research and Technology Development Services R892 857.

• Social Infrastructure Grant R5 682 211. The National Treasury has taken a decision to reduce the current allocation of the National Development Programme Grant (NDPG) by R37 381 000. The Gauteng Provincial Department of Housing allocated R86 656 000 in respect of the Human Settlement Development Grant (HSDG) for Top Structure Housing Projects. The amount is appropriated in the 2015/16 Adjustments Budget. An additional amount of R447 000 was received in respect of the HIV and AIDS Grants to cover the shortfall on the programme. The amount is appropriated in the 2015/16 Adjustment Budget. The Department of Telecommunication and Postal Services has allocated R8 850 325 for the City to increase its WIFI coverage targeting high population concentration areas as a means of providing access to connectivity to the public. The amount is appropriated in the 2015/16 Adjustment Budget.

6.1.2 Expenditure by Type The following table reflects the approved 2015/16 MTREF, the proposed Adjustments Budget and the increase/decrease:

7

Table 4: Expenditure by Type (Parent)

The total Adjusted Operating Expenditure amounts to R26,1 billion, which amounts to an increase of R914,9 million (3,6%), compared to the original approved amount of R25,14 billion. The 2015/16 Budgeted Financial Performance per department (revenue sources and expenditure types) is available in Annexure A. Employee Related Costs The Employee Related Costs was approved at R6,9 billion for the 2015/16 financial year in the 2015/16 MTREF. The appointments and overtime work must be managed within the existing budgets. Debt Impairment This expenditure group was recalculated and decreased by R261,3 million. Bulk Purchases Rand Water purchases was increased with R200,0 million and Magalies Water purchases with R1,7 million. Contracted Services Contracted Services and expenditure group increased, mainly owing to the funding of committed contractual obligations.

Original

Budget

Adjusted

Budget

2015/16 2015/16–

Expenditure By Type –

Employee related costs 6,917,257 6,922,748 5,490

Remuneration of councillors 111,749 112,749 1,000

Debt impairment 1,018,116 756,783 (261,333)

Depreciation & asset impairment 1,186,841 1,087,265 (99,576)

Finance charges 1,029,202 1,039,747 10,545

Bulk purchases 8,613,398 8,796,860 183,461

Other materials 349,093 316,569 (32,524)

Contracted services 1,939,756 2,742,741 802,985

Transfer and grants 259,298 254,148 (5,150)

Other expenditure 3,715,237 4,025,283 310,046

Loss on disposal of PPE – 1 1

Total Expenditure 25,139,948 26,054,894 914,946

(Surplus)/Deficit before Transfers recognised - capital (584,915) (15,897) (569,019)

Transfers recognised - capital (2,453,160) (2,456,036) 2,876

(Surplus)/Deficit for the year (3,038,075) (2,471,932) (566,143)

Description Increase/

(Decrease)

8

6.1.3 2015/16 OPERATING BUDGET ALLOCATIONS PER DEPARTMENT The following table indicates the proposed 2015/16 Adjustments Budget per department: Table 5: 2015/16 Adjustments Budget per department (Parent)

Original

Budget

2015/16

Adjusted

Budget

2015/16

Increase /

(Decrease)

R'000 R'000 R'000

Operating Revenue By Vote

City Planning and Development (129,674) (135,981) 6,307

City Strategies and Performance Management – – –

Communications, Marketing and Events (43,893) (43,893) –

Corporate and Shared Services (48,421) (48,152) (268)

Customer Relations Management Department – – –

Economic Development (33,143) (33,143) –

Emergency Services (70,689) (87,592) 16,902

Energy and Electricity Department (10,683,591) (10,606,047) (77,545)

Environmental Management (1,304,752) (1,302,143) (2,609)

Group Audit and Risk (132,207) (132,207) –

Group Financial Services (8,448,933) (8,430,727) (18,205)

Group Information and Communication Technology (17) (8,868) 8,850

Group Legal Services (376) (376) –

Group Property Management Department (54,087) (54,356) 268

Health and Social Development (11,667) (12,114) 447

Housing and Human Settlement (13,746) (116,821) 103,075

Metro Police Services (202,349) (202,349) –

Office of the Chief Whip – – –

Office of the City Manager – – –

Office of the Executive Mayor – – –

Office of the Speaker – – –

Service Delivery and Coordination (267,188) (276,393) 9,205

Sport and Recreation (6,975) (6,975) –

Transport (240,073) (240,073) –

Water and Sanitation Department (4,033,083) (4,332,582) 299,499

Total Revenue (25,724,863) (26,070,791) 345,928

Operating Expenditure By Vote

City Planning and Development 304,449 302,419 (2,030)

City Strategies and Performance Management 31,027 29,994 (1,033)

Communications, Marketing and Events 176,602 166,754 (9,848)

Corporate and Shared Services 1,084,105 1,092,179 8,075

Customer Relations Management Department 86,231 91,966 5,735

Economic Development 334,225 333,893 (332)

Emergency Services 576,004 591,306 15,302

Energy and Electricity Department 8,575,357 8,943,201 367,845

Environmental Management 568,374 577,081 8,706

Group Audit and Risk 254,158 284,120 29,963

Group Financial Services 1,379,170 1,200,816 (178,354)

Group Information and Communication Technology 533,650 563,344 29,695

Group Legal Services 108,431 111,375 2,944

Group Property Management Department 228,157 244,083 15,926

Health and Social Development 196,162 194,160 (2,002)

Housing and Human Settlement 339,409 442,202 102,793

Metro Police Services 1,789,763 1,787,625 (2,139)

Office of the Chief Whip 31,855 31,847 (7)

Office of the City Manager 264,063 275,014 10,951

Office of the Executive Mayor 301,310 297,263 (4,047)

Office of the Speaker 257,371 258,355 984

Service Delivery and Coordination 3,473,830 3,679,401 205,571

Sports and Recreation 119,535 118,257 (1,278)

Transport 1,067,876 1,172,918 105,043

Water and Sanitation Department 3,058,835 3,265,320 206,485

Total Expenditure 25,139,948 26,054,894 914,946

(Surplus)/Deficit for the year (584,915) (15,897) 569,019

9

The following are main additional budget amounts, allocated to accommodate contractual obligations:

• Corporate and Shared Services was allocated R13,3 million for Skills levy.

• Group Property Management Leased Buildings allocated R30 million to address the shortfall on leases of buildings.

• Customer Relations Management was allocated R5 million for SAP telephone system

• Provision was made for the Security of revenue project amounting to R660 million. A replacement service provider will be appointed by end of February 2016 subject to a section 33 MFMA process.

• Water and Sanitation Bulk Purchases was adjusted based on the trend R201,7 million (Water Sales to increase accordingly)

• Group Information, Communication and Technology Microsoft Licences was allocated R30 million for renewal of SAP and Microsoft licenses.

• Health and Social Development HIV / AIDS Programmes was allocated R5 million.

• Regional Service Delivery was allocated R140 million to address the shortfall on household refuse removal.

6.2 2015/16 CAPITAL BUDGET ADJUSTMENTS

The adjustment budget circular 3 issued on the 16 November 2015 stated that no additional requests will be accommodated unless savings are identified through the adjustments budget process. An amount of R3,85 billion was approved by Council for the 2015/16 financial year. The Capital Budget has been increased by R152,6 million to R4,01 billion, in the Capital Adjustments Budget mainly attributed to transfers from the operating budget, grant roll-overs of unspent funds from the 2014/15 financial year, and additional funds allocated for the TRT project. Table 6: Summary of the Capital Budget adjustments per funding source:

Funding Source Description Approved

Budget 2015/16 Adjustments

Adjusted Budget

2015/16

Council Funding 30,000,000 140,945,227 170,945,227

Public Transport, Infrastructure Sy stems Grant 770,609,000 - 770,609,000

Neighbourhood Dev elopment Partnership Grant 100,000,000 -37,381,000 62,619,000

Urban Settlements Dev elopment Grant 1,500,683,000 36,867,333 1,537,550,333

Integrated National Electrification Programme 37,000,000 950 37,000,950

Capital Replacement Reserv e 5,000,000 8,805,515 13,805,515

Other Contributions 4,066,682 -2,293,422 1,773,260

Financial Management Grant 250,000 - 250,000

Community Library Serv ices 7,551,000 - 7,551,000

Borrow ings 1,200,000,000 - 1,200,000,000

Public Contributions & Donations 150,000,000 - 150,000,000

Social Infrastructure Grant 33,000,000 5,682,211 38,682,211

LG SETA Discretionary Allocation 18,406,800 - 18,406,800

TOTAL 3,856,566,482 152,626,814 4,009,193,296

10

Council funding has increased with R140,9 million, owing to transfers from the operating budget for inter alia: • Handheld terminals – R3,7 million • Procurement of vehicles – R21,0 million • TRT project (stations) – R107,3 • Insurance replacements – R10,0 million

The following table is a breakdown of the approved roll-over of unspent grants from the previous financial year as well as additional allocations relating to the 2015/16 financial year:

Table 7: Approved 2014/15 roll-over of unspent grants and 2015/16 additional allocations and revisions:

The following table summarises the proposed 2015/16 adjustments per department: Table 8: Proposed 2015/16 adjustments per department

The detail 2015/16 adjusted Capital Budget per department is contained in Annexure B (City of Tshwane version, containing funding codes), which are summarised below: Corporate and Shared Services: R18,5 million

Funding Source Description

Approved

Budget

2015/16

Approved

Roll-Overs

2014/15

Decrease in

2015/16

Allocation

Adjusted

Budget

2015/16

Urban Settlements Dev elopment Grant 1,500,683,000 36,867,333 - 1,537,550,333

Integrated National Electrification Programme 37,000,000 950 - 37,000,950

Social Infrastructure Grant 33,000,000 5,682,211 - 38,682,211

Neighbourhood Dev elopment Partnership Grant 100,000,000 - -37,381,000 62,619,000

DepartmentApproved

Budget 2015/16Adjustments

Adjusted Budget

2015/16

City Planning and Dev elopment 30,000,000 - 30,000,000

Corporate & Shared Serv ices 23,406,800 18,500,000 41,906,800

Economic Dev elopment 78,000,000 -29,100,000 48,900,000

Emergency Serv ices 6,000,000 - 6,000,000

Env ironmental Management 103,000,000 3,882,721 106,882,721

Group Audit and Risk 13,000,000 10,000,000 23,000,000

Group Financial Serv ices 35,250,000 12,505,515 47,755,515

Group Information and Communication Technology 172,273,260 - 172,273,260

Health and Social Dev elopment 85,000,000 4,566,227 89,566,227

Housing and Human Settlement 670,500,072 26,464,607 696,964,679

Metro Police Serv ices 10,000,000 - 10,000,000

Office of the City Manager 280,000,000 -43,163,000 236,837,000

Energy and Electricity 447,500,000 -2,663,147 444,836,853

Water and Sanitation 355,000,000 147,415,293 502,415,293

Sports and Recreation 74,551,000 873,059 75,424,059

Transport 1,473,085,350 3,345,539 1,476,430,889

TOTAL CAPITAL BUDGET 3,856,566,482 152,626,814 4,009,193,296

11

• An amount of R21 million was transferred from the Operating Budget for the purchase of vehicles.

• R2,5 million was offered as a saving from the Replacement /Modernization of Lifts project.

Economic Development: -R29,1 million • An amount of R24,1 million was offered as a saving from the Business Park

Outsourcing project. • R5,0 million was offered as a saving from the Marketing and Trading Stalls in

Pretoria North and Cullinan projects.

Environmental Management: R3,9 million

• R3,9 million USDG funds was approved as a roll-over from the 2014/15 financial year for the Development of the Tshwane North Cemetery.

Group Audit and Risk: R10 million

• An amount of R10 million was allocated to fund insurance replacements (all

risk asset claims). Group Financial Services: R12,5 million • An amount of R3,7 million was transferred from the operating budget in order

to fund the purchase of Handheld terminals for meter reading. • R3,5 million was identified as a saving in the operating budget and transferred

to the capital budget for the procurement of furniture and equipment in order to capacitate the revenue management section.

Health and Social Development: R4,6 million • R500 000 was transferred to the operating budget for the procurement of

labels for thermal printers. • An amount of R32 832 was transferred to the operating budget for the

procurement of USB printer cables. • An amount of R5,7 million Social Infrastructure Grant was approved as a roll-

over from the 2014/15 financial year for the Social Development Centre in Hammanskraal.

• R5,0 million was identified as a saving on the operating budget and transferred to the capital budget for the procurement of equipment for the clinics (NHI requirements) and other equipment for the Regions.

Housing and Human Settlement: R26,4 million • An amount of R13,7 million USDG funds was approved as a roll-over from the

2014/15 financial year for Project Linked Housing - Water Provision. • R11 million USDG fund was approved as a roll-over from the 2014/15 financial

year for Sewerage - Low Cost Housing. • R3,9 million USDG funds was approved as a roll-over from the 2014/15

financial year for Roads and Storm Water - Low Cost Housing

12

Office of the City Manager: R43,2 million

• The Neighbourhood Development Partnership Grant (implementation of Tsosoloso) was reduced by R37,4 million during the adjustment budget process.

• A saving of R10 million was identified from the City Hall renovations project. • R4,2 million was allocated from a saving for Re Aga Tshwane project.

Energy and Electricity: R2,7 million

• An amount of R0,9 million USDG funds was approved as a roll-over from the

2014/15 financial year for the Tshwane Public Lighting Programme • R1,3 million USDG funds was approved as a roll-over from the 2014/15

financial year for the Electricity for All project. • An amount of R5 million was identified as a saving from Rooiwal Power

Station Refurbishment.

Water and Sanitation: R147,4 million • An amount of R146,6 million was allocated from identified savings. Of this

allocation, R66 million is to fund the emergency bulk water supply pipeline from Soshanguve DD Reservoir to Stinkwater Ext 2 - 8.

• An amount of R815 293 USDG funds was approved as a roll-over from the 2014/15 financial year for the Refurbishment of Water Networks and Backlog Eradication.

Sports and Recreational Services: R873 059

• An amount of R873 059 USDG funds was approved as a roll-over from the

2014/15 financial year for the Hammanskraal Multipurpose Sport and Recreation Centre.

• A reprioritisation of funds was processed by the department to accommodate the finalisation of Cullinan Library Park (R11,5 million).

Transport: R3,3 million

• An amount of R100 million was identified as a saving by the Transport

Department and allocated to the Water and Sanitation Department for the bulk pipeline.

• R107,3 million was allocated to the TRT project for the stations. • R4,2 million was identified as a saving and allocated to the Re Aga Tshwane

project. • An amount of R202 328 USDG funds was approved as a roll-over from the

2014/15 financial year and allocated against Flooding Backlogs: Soshanguve and Winterveldt Area.

13

6.3 MUNICIPAL ENTITIES

A rollover to the amount of R5,9 million was allowed regarding TEDA and is appropriated in the 2015/16 Adjustment Budget. The revenue and expenditure for Tshwane Economic Development Agency (TEDA) increased for the 2015/16 financial year with R7,5 million from R57 million to R64,7 million. This includes an increase under other revenue amounting to R1,6 million.

The revenue and expenditure for Sandspruit Works Association (SWA) remains at R486 million for the 2015/16 financial year.

With regard to the Housing Company Tshwane (HCT) the grant allocation from the City has decreased in their submission from R23 million to R8 million. The revenue for the 2015/16 financial has decreased with R15 million. The expenditure for the 2015/16 financial year has decreased with R2 million. The entity is in a deficit amounting to R13 million for the 2015/16 financial year to be funded from available cash.

7. COMMENTS OF THE STAKEHOLDER DEPARTMENTS 7.1 COMMENTS OF THE GROUP LEGAL COUNCIL

(Unaltered) The purpose of the report is to obtain approval of renewal applications for existing signs as depicted in the report. The purpose of the report is to obtain approval for adjustments to the approved 2015/16 Medium-term Revenue and Expenditure Framework (MTREF) in terms of Section 28 of the Local Government: Municipal Finance Management Act, 2003 (Act 56 of 2003). Strategic objectives 5 and 6 are relevant, i.e.: (a) to promote sound governance, and (b) to ensure financial sustainability. From a perusal of the contents of the report and the recommendations pertaining thereto it is apparent that the tabling of the proposed 2015/16 Adjustment Budget is being conducted in terms of the relevant stipulations of the Local Government: Municipal Finance Management Act, 2003 (Act 56 of 2003), and more specific section 28 of the said Act, 2003, the details of which are more fully set out in the report. The recommendations are thus supported from a legal perspective. It is common knowledge that such adjustment can only be done once a year and it is an adjustment budget, in other words it amends the current budget within the parameters of what is allowed in terms of the Budget Policy but is not a new or increased budget. In other words the total budget revenue and expenditure stream remains intact. We submit through that it be prudent to merely reflect on some aspects covered in sections 62 and 78 of the MFMA, 2003.

14

Section 62 of the MFMA,2003 provides as follows: 62 General financial management functions

(1) The accounting officer of a municipality is responsible for managing the financial administration of the municipality, and must for this purpose take all reasonable steps to ensure- (a) that the resources of the municipality are used effectively, efficiently

and economically; (b) that full and proper records of the financial affairs of the municipality

are kept in accordance with any prescribed norms and standards; (c) that the municipality has and maintains effective, efficient and

transparent systems- (i) of financial and risk management and internal control; and (ii) of internal audit operating in accordance with any prescribed

norms and standards; (d) that unauthorised, irregular or fruitless and wasteful expenditure and

other losses are prevented; (e) that disciplinary or, when appropriate, criminal proceedings are

instituted against any official of the municipality who has allegedly committed an act of financial misconduct or an offence in terms of Chapter 15; and

(f) that the municipality has and implements- (i) a tariff policy referred to in section 74 of the Municipal Systems

Act; (ii) a rates policy as may be required in terms of any applicable

national legislation; (iii) a credit control and debt collection policy referred to in section

96 (b) of the Municipal Systems Act; and (iv) a supply chain management policy in accordance with Chapter

11.

(2) The accounting officer is responsible for and must account for all bank accounts of the municipality, including any bank account opened for- (a) any relief, charitable, trust or other fund set up by the municipality in

terms of section 12; or (b) a purpose referred to in section 48 (2) (d).

Section 78 of the MFMA, 2003 furthermore provides as follows:

78 Senior managers and other officials of municipalities

(1) Each senior manager of a municipality and each official of a municipality exercising financial management responsibilities must take all reasonable steps within their respective areas of responsibility to ensure- (a) that the system of financial management and internal control

established for the municipality is carried out diligently; (b) that the financial and other resources of the municipality are utilised

effectively, efficiently, economically and transparently;

15

(c) that any unauthorised, irregular or fruitless and wasteful expenditure and any other losses are prevented;

(d) that all revenue due to the municipality is collected; (e) that the assets and liabilities of the municipality are managed

effectively and that assets are safeguarded and maintained to the extent necessary;

(f) that all information required by the accounting officer for compliance with the provisions of this Act is timeously submitted to the accounting officer; and

(g) that the provisions of this Act, to the extent applicable to that senior manager or official, including any delegations in terms of section 79, are complied with.

(2) A senior manager or such official must perform the functions referred to in

subsection (1) subject to the directions of the accounting officer of the municipality.

As such the report is legally in order.

8. IMPLICATIONS 8.1 HUMAN RESOURCES

None.

8.2 FINANCES

The implementation of this Adjustments Budget is to ensure effective and efficient financial management and business planning, aligned to deliverable key imperatives as contained in the Five-year Strategic Integrated Development Plan.

8.3 CONSTITUTIONAL AND LEGAL FACTORS To ensure compliance in terms of various sections of the Municipal Systems Act and the Municipal Finance Management Act.

8.4 COMMUNICATION

After approval this document is provided to all stakeholders and placed on the Tshwane Public website, for information and implementation.

9. PREVIOUS COUNCIL AND MAYORAL COMMITTEE RESOLUTIONS

The 2015/16 MTREF as approved by Council on 28 May 2015 and the integrated report on the IDP Process Plan and the Budget Time Schedule for 2016/17 as approved by Council on 27 August 2015 are applicable.

10. CONCLUSION

All departments should manage their spending within the existing budget allocations in such a prudent way that service delivery is implemented in the most cost effective manner.

16

The City is currently rolling out a number of initiatives aimed at improving revenue and the cash position, these include:

• Intensification of revenue collection with focus on top customers

• Finalisation of the land sales project

• Sale of Council owned property – houses Taking the budget guidelines, principles, process and recommendations into consideration it is recommended that the 2015/16 Adjustments Budget be approved.

The Mayoral Committee on 17 February 2016 resolved to recommend to Council as set out below:

During consideration of this item by Council on 25 February 2016, the following Councillors participated in a debate: RK Mathebe FJ Smith P Sutton CH Van den Heever Prof DC Baker AQ Osman Subsequently, Cllr M Fourie seconded by Cllr AWF Middelberg proposed the following amendment:

(Unaltered)

“1. That it be noted that no legislative compliant adjustments budget was included in the report for consideration by Council as required in accordance with the Local Government: Municipal Finance Management Act, 2003 (Act 56 of 2003) and the Municipal Budget and reporting Regulations promulgated in accordance therewith.

2. That the report be rejected.”

After an input by MMC RT Mashego, and since there was opposition to the proposed amendment by Cllr Fourie, the Speaker put the said amendment to a vote and declared the results as follows: For the proposed amendment by Cllr Fourie: 74 Against the proposed amendment by Cllr Fourie: 106 Abstained: 0 In view of the above voting results, the proposed amendment by Cllr Fourie was not carried by Council. Hereafter the following Councillors participated in a debate on the contents of the report:

20

20

ANNEXURE A

Adjustments Budget and supporting documentation

21

21

ADJUSTMENTS BUDGET AND SUPPORTING DOCUMENTATION

List of tables and graphs

Abbreviations and acronyms

1. Mayor’s Report 26

2. Resolutions 28 3. Executive Summary 29 4. Adjustments Budget Tables 34

4.1 Parent Municipality Adjustments Budget Tables .............................................................................. 34

4.2 Consolidated Adjustments Budget Tables ....................................................................................... 43

4.3 Supporting Adjustments Budget Tables ........................................................................................... 47

4.4 Adjustments Budget Financial Performance - Municipal Entities ..................................................... 80

4.5 Adjustments Budget Financial Performance per municipal department .......................................... 98

5. City Manager’s quality certification 123

22

22

List of tables and graphs Table 1: Overview of the 2015/16 Adjustments Budget ................................................................................... 27

Table 2: Consolidated adjustments budget financial performance .................................................................. 30

Table 3: Consolidated adjustments budget financial performance (expenditure) ............................................ 31

Table 4: Summary of the Capital Budget adjustments per funding source ...................................................... 32

Table 5: Consolidated 2015/16 Adjustments Capital Budget per department ................................................. 33

Table 6: MBRR B1 – Adjustments Budget Summary ....................................................................................... 34

Table 7: MBRR B2 – Adjustments Budget Financial Performance (standard classification) .......................... 35

Table 8: MBRR B3 – Adjustments Budget Financial Performance (revenue and expenditure by municipal vote) 36

Table 9: MBRR B4 – Adjustments Budget Financial Performance (revenue and expenditure) ...................... 37

Table 10: MBRR B5 – Adjustments Capital Expenditure Budget by vote and funding ................................... 38

Table 11: MBRR B6 – Adjustments Budget Financial Position ........................................................................ 39

Table 12: MBRR B7 – Adjustments Budget Cash-flows .................................................................................. 40

Table 13: MBRR B8 – Cash backed reserves / accumulated surplus reconciliation ....................................... 40

Table 14: MBRR B9 – Asset Management ...................................................................................................... 41

Table 15: MBRR B10 – Basic service delivery measurement .......................................................................... 42

Table 16: MBRR B2 – Consolidated Adjustments Budget Financial Performance (standard classification) ... 43

Table 17: MBRR B3 – Consolidated Adjustments Budget Financial Performance (revenue and expenditure by municipal vote) ............................................................................................................................................. 44

Table 18: MBRR B4 – Consolidated Adjustments Budget Financial Performance (revenue and expenditure) 45

Table 19: MBRR B7 – Consolidated Adjustments Budget Cash-flows ............................................................ 46

Table 20: MBRR SB1 - Supporting detail to Budgeted Financial Performance ............................................... 47

Table 21: MBRR SB2 - Supporting detail to Financial Position Budget ........................................................... 48

Table 22: MBRR SB4 - Adjustments to budgeted performance indicators and benchmarks .......................... 49

Table 23: MBRR SB5 - Adjustments Budget - social, economic and demographic statistics and assumptions 50

Table 24: MBRR SB6 - Adjustments Budget - funding measurement ............................................................. 52

Table 25: MBRR SB7 - Consolidated Adjustments Budget - transfers and grant receipts .............................. 53

Table 26: MBRR SB7 - Adjustments Budget - transfers and grant receipts .................................................... 54

Table 27: MBRR SB8 - Consolidated Adjustments Budget - expenditure on transfers and grant programme 55

Table 28: MBRR SB8 - Adjustments Budget - expenditure on transfers and grant programme ..................... 57

Table 29: MBRR SB9 - Consolidated Adjustments Budget - reconciliation of transfers, grant receipts, and unspent funds 59

Table 30: MBRR SB9 - Adjustments Budget - reconciliation of transfers, grant receipts, and unspent funds 60

Table 31: MBRR SB10 - Adjustments Budget - transfers and grants made by the municipality ..................... 61

Table 32: MBRR SB11 – Consolidated Adjustments Budget - councillor and staff benefitsError! Bookmark not defined.

Table 33: MBRR SB12 - Consolidated Adjustments Budget - monthly revenue and expenditure (municipal vote) 63

Table 34: MBRR SB12 – Adjustments Budget - monthly revenue and expenditure (municipal vote) ............. 64

Table 35: MBRR SB13 - Consolidated Adjustments Budget - monthly revenue and expenditure (standard classification) 65

23

23

Table 36: MBRR SB13 - Adjustments Budget - monthly revenue and expenditure (standard classification) . 66

Table 37: MBRR SB14 Consolidated Adjustments Budget - monthly revenue and expenditure ..................... 67

Table 38: MBRR SB14 - Adjustments Budget - monthly revenue and expenditure......................................... 68

Table 39: MBRR SB15 - Adjustments Budget - monthly cash flow ................................................................. 69

Table 40: MBRR SB16 - Adjustments Budget - monthly capital expenditure (municipal vote) ........................ 70

Table 41: MBRR SB17 - Adjustments Budget - monthly capital expenditure (standard classification) ........... 71

Table 42: MBRR SB18a - Adjustments Budget - capital expenditure on new assets by asset class .............. 72

Table 43: MBRR SB18b - Adjustments Budget - capital expenditure on renewal of existing assets by asset class 73

Table 44: MBRR SB18c - Adjustments Budget - expenditure on repairs and maintenance by asset class .... 74

Table 45: MBRR SB18d – Consolidated Adjustments Budget - depreciation by asset class .......................... 75

Table 46: MBRR SB18d - Adjustments Budget - depreciation by asset class ................................................. 76

Table 47: MBRR SB19 – Adjustments Budget – List of capital programmes and projects affected by Adjustments Budget ......................................................................................................................................... 77

Table 48: MBRR SB20 – Consolidated Adjusted Budget Municipal Entity Performance Summary ................ 79

Table 49: Housing Company Tshwane – Budget summary ............................................................................. 80

Table 50: Housing Company Tshwane – Budgeted financial performance ..................................................... 81

Table 51: Housing Company Tshwane – Budgeted financial position ............................................................. 82

Table 52: Housing Company Tshwane – Budgeted cash flow......................................................................... 83

Table 53: Housing Company Tshwane – Board members’ allowance and staff benefits ................................ 84

Table 54: Housing Company Tshwane – Budgeted monthly cash flow, revenue and expenditure ................. 85

Table 55: Sandspruit Works Association – Budget summary .......................................................................... 86

Table 56: Sandspruit Works Association – Budgeted financial performance .................................................. 87

Table 57: Sandspruit Works Association – Budgeted financial position .......................................................... 88

Table 58: Sandspruit Works Association – Budgeted cash flow ...................................................................... 89

Table 59: Sandspruit Works Association – Board members’ allowance and staff benefits ............................. 90

Table 60: Sandspruit Works Association – Budgeted monthly cash flow, revenue and expenditure .............. 91

Table 61: TEDA – Budget summary ................................................................................................................. 92

Table 62: TEDA – Budgeted financial performance ......................................................................................... 93

Table 63: TEDA – Budgeted financial position ................................................................................................ 94

Table 64: TEDA – Budgeted cash flow ............................................................................................................ 95

Table 65: TEDA – Board members’ allowance and staff benefits .................................................................... 96

Table 66: TEDA – Budgeted monthly cash flow, revenue and expenditure ..................................................... 97

Table 67: City Planning and Development – Budgeted Financial Performance .............................................. 98

Table 68: City Strategies and Performance Management – Budgeted Financial Performance ...................... 99

Table 69: Communications, Marketing and Events – Budgeted Financial Performance ............................... 100

Table 70: Corporate and Shared Services – Budgeted Financial Performance ............................................ 101

Table 71: Customer Relations Management – Budgeted Financial Performance ......................................... 102

Table 72: Economic Development – Budgeted Financial Performance ......................................................... 103

Table 73: Emergency Services – Budgeted Financial Performance .............................................................. 104

Table 74: Energy and Electricity – Budgeted Financial Performance ............................................................ 105

Table 75: Environmental Management – Budgeted Financial Performance .................................................. 106

Table 76: Group Audit and Risk – budgeted financial performance .............................................................. 107

Table 77: Group Financial Services – Budgeted Financial Performance ...................................................... 108

24

24

Table 78: Group Information and Communication Technology – Budgeted Financial Performance ............. 109

Table 79: Group Legal Services – Budgeted Financial Performance ............................................................ 110

Table 80: Group Property Management - Budgeted Financial Performance ................................................. 111

Table 81: Health and Social Development – Budgeted Financial Performance ............................................ 112

Table 82: Housing and Human Settlement – Budgeted Financial Performance ............................................ 113

Table 83: Metro Police Services – Budgeted Financial Performance ............................................................ 114

Table 84: Office of the Chief Whip – Budgeted Financial Performance ......................................................... 115

Table 85: Office of the City Manager – Budgeted Financial Performance ..................................................... 116

Table 86: Office of the Executive Mayor – Budgeted Financial Performance ................................................ 117

Table 87: Office of the Speaker – Budgeted Financial Performance ............................................................. 118

Table 88: Regional Operational Centre – Budgeted Financial Performance ................................................. 119

Table 89: Sports and Recreation – Budgeted Financial Performance ........................................................... 120

Table 90: Transport – Budgeted Financial Performance ............................................................................... 121

Table 91: Water and Sanitation – Budgeted Financial Performance ............................................................. 122

25

25

Abbreviations and acronyms BRT Bus Rapid Transport EDSM Electricity Demand Side Management EPWP Expanded Public Works Programme FMG Finance Management Grant GDP Gross Domestic Product MBRR Municipal Budget and Reporting Regulations MFMA Municipal Finance Management Act MTREF Medium-term Revenue and Expenditure Framework NDPG Neighbourhood Development Partnership Grant OPCA Operation Clean Audit PCP Personnel Cost Plan PTIS Public Transport Infrastructure System REPCO Revenue, Expenditure and Performance Committee SDBIP Service Delivery Budget Implementation Plan TEDA Tshwane Economic Development Agency USDG Urban Settlement Development Grant WSOS Water Service Operating Subsidy

26

26

1.1.1.1. Mayor’s Report The 2015/16 MTREF was approved by Council on 28 May 2015 in accordance with Section 24(1) of the Local Government: Municipal Finance Management Act, 2003 (Act 56 of 2003) (MFMA) and applicable National Treasury finance management reform requirements. Section 72 of the MFMA stipulates that the Accounting Officer must by 25 January assess the performance of the municipality during the first half of the financial year. Section 72 (3), read with section 54 (1) (f) & section 54 (2) stipulates that as part of the performance assessment of the municipality during the first half of the financial year, the Accounting Officer must make recommendations as to whether an adjustments budget is necessary and recommend revised projections for revenue and expenditure, to the extent that it may be necessary. The Mid-year budget review report considered by Council in January indicated the necessity for tabling an Adjustments Budget for the 2015/16 financial year for inter alia, the following:

• To adjust operating revenue sources in line with performance trends.

• To accommodate GRAP related provisions.

• To authorise the utilisation of projected savings in one vote towards spending under another vote.

• To facilitate the inclusion of rolled over/transfer grant funding. In terms of Section 28 of the MFMA a municipality may revise an approved annual budget through an adjustments budget. It is important to note that the adjustments budget is not a re-budgeting process, thus fiscal discipline must be adhered to at all times. Only the Mayor may table an adjustments budget in the municipal council and it may only be tabled within prescribed limitations as to timing or frequency. In terms of the Municipal Budget and Reporting Regulations, only one adjustment budget may be tabled in Council during the financial year, after tabling of the mid-year budget and performance assessment, but not later than 28 February. The challenge with this adjustment budget was finding a balance between the available resources and the need to continuously address service delivery demands. The City embarked on an Accelerated Revenue Collection programme and a Joint Operating Committee (JOC) for Revenue was established to improve revenue collection and synergize revenue collection efforts across the city. The following initiatives aimed at improving revenue and the City’s cash position, are being implemented:

• Intensification of revenue collection (credit control and debt collection) with a focus on the top 300 business customers. These consumers represent a significant portion of the business debtor’s book and current payment levels are significantly lower. The intensification is intended to recover all if not a significant portion of this category of the book.

• Finalisation of the land sales project linked to the auction of land sales. The City has identified an

opportunity that will enable the finalisation of the current pending court matter. Finalisation will allow finalisation of the bid and the City expects cash flows to flow to the City by the end of the financial year.

• Sale of Council owned properties, specifically on council-owned free standing houses. These will be sold at their market value as determined by a professional valuer in an auction. A report for approval by Council will be submitted in the meeting of March 2016 and cash flows are expected by the end of the financial year.

27

27

The following table summarises the outcome of the 2015/16 Adjustments Budget: Table 1: Overview of the 2015/16 Adjustments Budget

Description

Original Budget 2015/16

Adjusted Budget 2015/16

Increase/ (Decrease)

R’000 R’000 R’000 Total Revenue (excluding capital transfers and contributions)

(25 724 863) (26 070 791) (345 928)

Total Expenditure 25 139 948 26 054 894 914 946

(Surplus)/Deficit excluding capital transfers and contributions

(584 915) (15 897) 569 019

Transfers recognised – capital (2 453 160) (2 456 036) (2 876)

(Surplus)/Deficit for the year (3 038 075) (2 471 932) 566 143

The Council approved the 2015/16 Original Revenue Budget to the amount of R25,7 billion which has been increased with R345,9 million to R26,1 billion (1,3%). Furthermore the total expenditure of R25,1 billion was increased with an amount of R914,9 million to R26,1 billion (3,6%). The 2015/16 Capital Adjustments Budget, only addressed adjustments to projects, approved within the MTREF. An amount of R3,85 billion was approved by Council for the 2015/16 financial year’s Capital Budget. The Adjustments Capital Budget amounts to R4,01 billion, that is an increase of R152,6 million, which is mainly attributed to transfers from the Operating Budget, grant roll-overs and additional allocations of internal funding.

The total borrowing amount, approved by Council for the 2015/16 financial year, amounts to R1,2 billion and remains unchanged. The City will continue to deliver on its core mandate and identified priorities as set in the IDP and in the State of the City address.

28

28

2. Resolutions 1. That in terms of Section 28(2) of the Municipal Finance Management Act, 2003 (Act 56 of 2003) the

proposed 2015/16 Adjustments Budget be approved as set out in the body of the report.

2. The supporting documentation as per Annexure A be approved together with the following tables: o Adjusted Budget Summary. o Adjusted Budget Financial Performance (revenue and expenditure by municipal vote). o Adjusted Budget Financial Performance (revenue and expenditure by standard

classification). o Adjusted Budget Financial Performance (revenue by source and expenditure by type). o Adjusted Capital Expenditure Budget by municipal vote and funding. o Adjusted Budget Financial Position.

o Adjusted Budget Cash-flows.

o Cash backed reserves/accumulated surplus reconciliation.

o Asset management.

29

29

3. Executive Summary The Tshwane Vision 2055 and the IDP were the primary point of reference for the preparation of the 2015/16 MTREF. The focus was to ensure that the City is financially viable and sustainable. This required reviewing of the current spending levels within prudent financial limits, necessitating re-alignment and addressing basic service delivery The mid-year financial assessment indicated the necessity for tabling an Adjustment Budget, mainly to review the current projections on revenue and to address service delivery challenges. The adjustment budget has been underpinned by the following principles;

• The Budget must be funded in terms of the funding compliance procedure set out in MFMA Circular 42, and the Funding Compliance Guideline.

• Departments must exert every effort in ensuring budgetary discipline through reprioritisation, elimination of waste and identifying savings. Departments will have to reprioritise, addressing core functions within the reduced 2015/16 MTREF baselines.

• No additional funding requests will be considered.

• Additional funding will only be considered subject to:

- Additional sustainable revenue. - Savings identified in other programmes and projects. - Grants to be received from an external source.

Submissions which relate to external funding sources must be accompanied by proof of confirmation from the relevant transferring department or institution.

- Appropriation of funding from national and/or provincial departments should be accompanied by acceptable documentation as per Municipal Budget and Reporting Regulations (MBRR).

• Owing to the 7% increase in salaries and wages, no capacity exists for the filling of vacancies,

except for natural attrition (only resignations after the PCP was compiled for the 2015/16 MTREF, as it was based on warm bodies only).

• Overtime is to be managed within the available resources and departments are encouraged to adopt a shift system.

• Repairs and maintenance may not be compromised (NT’s Norms and Standards prescribes 8% of PPE and the city is currently at 4,5%).

• Requests for new Cost Centres and/or General Ledger accounts (GLs) will be considered against mSCOA requirements and limited as far as possible.

• All adjustments related to the Personnel Cost Plan must be submitted to the Corporate and Shared Services Department (Human Resource Division) in accordance with the Human Resource processes and procedures to assist with aligning the expenditure in this regard with the approved structure. This will further ensure a correct updated PCP for the 2016/17 MTREF.

The Adjustments Budget was prepared in terms of the guidelines contained in Section 28(2) of the MFMA. Operating Budget

30

30

The following table reflects the approved 2015/16 MTREF, the proposed 2015/16 Adjustments Budget (revenue by source) and the difference: Table 2: Consolidated adjustments budget financial performance

The above table indicates a total operating revenue (excluding capital transfers and contributions) of R26,07 billion for the 2015/16 Adjustments Budget, that is an increase of 1,3% compared to the approved 2015/16 amount of R25,72 billion. Electricity sales reduced by R120 million based on the current sales trends in the past financial year and to accommodate the shortfall resulting from lower tariff approved by NERSA. Water fees increased with R237,5 million based on the actual outcome of the 2014/15 financial year and the trend of the first six months of the 2015/16 financial year, which also required Rand Water purchases to be increased. Service charges – other increased with R47 million, owing to electricity reconnection fees (R35 million) and water connection fees (R12 million). Interest earned on external investments reduced by R28,6 million owing to lower cash position. Grant funding Grant funding increased by R136,3 million with unspent conditional grant funds, rolled-over from the 2014/15 financial year, and additional allocations for the 2015/16 financial year.

Original Budget

2015/16

Adjusted

Budget 2015/16

Increase/

(Decrease)

Revenue by Source

Property rates (5,236,387,300) (5,236,780,500) 393,200

Property rates - penalties & collection charges - - -

Service charges - electricity revenue (10,471,748,900) (10,359,204,400) (112,544,500)

Service charges - water revenue (3,169,195,200) (3,406,694,600) 237,499,400

Service charges - sanitation revenue (748,908,400) (798,908,400) 50,000,000

Service charges - refuse revenue (1,095,778,950) (1,095,809,400) 30,450

Service charges: other (152,580,800) (199,580,800) 47,000,000

Rental of facilities and equipment (109,111,600) (109,111,600) -

Interest earned - external investments (69,774,338) (41,175,946) (28,598,392)

Interest earned - outstanding debtors (182,050,000) (182,050,000) -

Dividends received - - -

Fines (196,691,400) (196,691,400) -

Licences and permits (57,679,800) (57,679,800) -

Agency services - - -

Transfers recognised - operational (3,419,706,000) (3,553,164,959) 133,458,959

Other revenue (815,250,000) (833,938,701) 18,688,701

Gains on disposal of PPE - - -

Total Revenue (excluding capital transfers and

contributions(25,724,862,688) (26,070,790,506) 345,927,818

Adjustment Budget 2015/16

Description

31

31

The City of Tshwane requested roll-overs on the unspent conditional grants for the 2014/15 financial year. The National and Provincial Treasury granted approval that the City of Tshwane can retain the following unspent amounts allocated in the 2014/15 financial year:

• Municipal Human Settlement Capacity Grant (MHSCG) - R16 419 484.

• Municipal Disaster Recovery Grant (MDRG) - R13 886 268.

• Integrated City Development Grant (ICDG) - R6 307 025.

• Urban Settlement Development Grant (USDG) - R36 867 333.

• Integrated National Electrification Programme (INEP) - R950.

• Research and Technology Development Services R892 857.

• Social Infrastructure Grant R5 682 211.

The National Treasury has taken a decision to reduce the current allocation of the National Development Programme Grant (NDPG) by R37 381 000 to accommodate new projects in the 2016/17 financial year. The Gauteng Provincial Department of Housing allocated R86 656 000 in respect of the Human Settlement Development Grant (HSDG) for Top Structure Housing Projects. The amount is appropriated in the 2015/16 Adjustments Budget. An additional amount of R447 000 was received in respect of the HIV and AIDS Grants to cover the shortfall on the programme. The amount is appropriated in the 2015/16 Adjustment Budget. The Department of Telecommunication & Postal Services has allocated R8 850 325 for the City to increase its WIFI coverage targeting high population concentration areas as a means of providing access to connectivity to the public. The amount is appropriated in the 2015/16 Adjustment Budget. The following table reflects the approved 2015/16 MTREF, the proposed 2015/16 Adjustments Budget (expenditure by type) and the difference: Table 3: Consolidated adjustments budget financial performance (expenditure)

The total Adjusted Operating Expenditure amounts to R26,1 billion, which amounts to an increase of R914,9 million (3,6%), compared to the original approved amount of R25,14 billion.

Original

Budget

Adjusted

Budget

Increase /

(Decrease)

2015/16 2015/16

Expenditure By Type R'000 R'000 R'000

Employee related costs 6,917,257 6,922,748 5,490

Remuneration of councillors 111,749 112,749 1,000

Debt impairment 1,018,116 756,783 (261,333)

Depreciation & asset impairment 1,186,841 1,087,265 (99,576)

Finance charges 1,029,202 1,039,747 10,545

Bulk purchases 8,613,398 8,796,860 183,461

Other materials 349,093 316,569 (32,524)

Contracted services 1,939,756 2,742,741 802,985

Transfer and grants 259,298 254,148 (5,150)

Other expenditure 3,715,237 4,025,283 310,046

Loss on disposal of PPE – 1 1

Total Expenditure 25,139,948 26,054,894 914,946

(Surplus)/Deficit before Transfers recognised - capital(584,915) (15,897) 569,019

Transfers recognised - capital (2,453,160) (2,456,036) (2,876)

Description

32

32

The 2015/16 Budgeted Financial Performance per department (revenue sources and expenditure types) is available in Annexure A.

Employee Related Costs The Employee Related Costs was approved at R6,9 billion for the 2015/16 financial year in the 2015/16 MTREF. The appointments and overtime work must be managed within the existing budgets. Debt Impairment This expenditure group was recalculated and decreased by R261,3 million. Bulk Purchases Rand Water purchases was increased with R200 million and Magalies Water purchases with R1,7 million. Contracted Services Contracted Services and expenditure group increased, mainly owing to the funding of committed contractual obligations. Capital Budget An amount of R3,85 billion was approved by Council for the 2015/16 financial year. The Capital budget has been increased by R152,6 million to R4,01 billion, in the Capital Adjustments Budget mainly attributed to transfers from the operating budget, grant roll-overs of unspent funds from the 2014/15 financial year, and additional funds allocated for the TRT project.

Table 4: Summary of the Capital Budget adjustments per funding source

Council funding has increased with R140,9 million, owing to transfers from the operating budget for inter alia:

• Handheld Terminals – R3,7 million • Procurement of Vehicles – R21,0 million • TRT project (stations) – R107,3 • Insurance replacements – R10,0 million

Funding Source Description Approved

Budget 2015/16 Adjustments

Adjusted Budget

2015/16

Council Funding 30,000,000 140,945,227 170,945,227

Public Transport, Infrastructure Sy stems Grant 770,609,000 - 770,609,000

Neighbourhood Dev elopment Partnership Grant 100,000,000 -37,381,000 62,619,000

Urban Settlements Dev elopment Grant 1,500,683,000 36,867,333 1,537,550,333

Integrated National Electrification Programme 37,000,000 950 37,000,950

Capital Replacement Reserv e 5,000,000 8,805,515 13,805,515

Other Contributions 4,066,682 -2,293,422 1,773,260

Financial Management Grant 250,000 - 250,000

Community Library Serv ices 7,551,000 - 7,551,000

Borrow ings 1,200,000,000 - 1,200,000,000

Public Contributions & Donations 150,000,000 - 150,000,000

Social Infrastructure Grant 33,000,000 5,682,211 38,682,211

LG SETA Discretionary Allocation 18,406,800 - 18,406,800

TOTAL 3,856,566,482 152,626,814 4,009,193,296

33

33

Table 5: Consolidated 2015/16 Adjustments Capital Budget per department

The detail of the changes made to the Capital Budget per department is contained in Table MBRR SB19. Municipal entities A rollover to the amount of R5,9 million was allowed regarding TEDA and is appropriated in the 2015/16 Adjustment Budget. The revenue and expenditure for Tshwane Economic Development Agency (TEDA) increased for the 2015/16 financial year with R7,5 million from R57 million to R64,7 million. This includes an increase under other revenue amounting to R1,6 million. The revenue and expenditure for Sandspruit Works Association (SWA) remains at R486 million for the 2015/16 financial year. With regard to the Housing Company Tshwane (HCT) the grant allocation from the City has decreased from R23 million to R8 million. The revenue for the 2015/16 financial has decreased with R15 million. The expenditure for the 2015/16 financial year has decreased with R2 million. The entity is in a deficit amounting to R13 million for the 2015/16 financial year to be funded from available cash.

DepartmentApproved

Budget 2015/16Adjustments

Adjusted Budget

2015/16

City Planning and Dev elopment 30,000,000 - 30,000,000

Corporate & Shared Serv ices 23,406,800 18,500,000 41,906,800

Economic Dev elopment 78,000,000 -29,100,000 48,900,000

Emergency Serv ices 6,000,000 - 6,000,000

Env ironmental Management 103,000,000 3,882,721 106,882,721

Group Audit and Risk 13,000,000 10,000,000 23,000,000

Group Financial Serv ices 35,250,000 12,505,515 47,755,515

Group Information and Communication Technology 172,273,260 - 172,273,260

Health and Social Dev elopment 85,000,000 4,566,227 89,566,227

Housing and Human Settlement 670,500,072 26,464,607 696,964,679

Metro Police Serv ices 10,000,000 - 10,000,000

Office of the City Manager 280,000,000 -43,163,000 236,837,000

Energy and Electricity 447,500,000 -2,663,147 444,836,853

Water and Sanitation 355,000,000 147,415,293 502,415,293

Sports and Recreation 74,551,000 873,059 75,424,059

Transport 1,473,085,350 3,345,539 1,476,430,889

TOTAL CAPITAL BUDGET 3,856,566,482 152,626,814 4,009,193,296

34

34

4. Adjustments Budget Tables

4.14.14.14.1 Parent Municipality AParent Municipality AParent Municipality AParent Municipality Adjustments Budgetdjustments Budgetdjustments Budgetdjustments Budget TablesTablesTablesTables Table 6: MBRR B1 – Adjustments Budget Summary

Description

Budget

Year + 1

2016/17

Budget

Year + 2

2017/18

Original

Budget

Prior

Adjusted

Accum.

Funds

Multi Year

Capital

Unfore.

Unavoid.

Nat. or

Prov. Govt

Other

Adjusts.

Total

Adjusts.

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

R Thousand A A1 B C D E F G H

Financial Performance

Property rates 5,236,387 - - - - - 393 393 5,236,781 5,763,026 6,342,328

Service charges 15,638,212 - - - - - 221,985 221,985 15,860,198 16,962,550 18,376,579

Investment revenue 69,774 - - - - - (28,598) (28,598) 41,176 42,202 43,481

Transfers recognised - operational 3,419,706 - - - - 124,609 8,850 133,459 3,553,165 3,716,419 4,053,363

Other own revenue 1,360,783 - - - - - 18,689 18,689 1,379,472 1,398,582 1,434,679

Total Revenue (excluding capital

transfers and contributions)25,724,863 - - - - 124,609 221,319 345,928 26,070,790 27,882,778 30,250,430

Employee costs 6,917,257 - - - - - 5,490 5,490 6,922,747 7,400,541 7,801,268

Remuneration of councillors 111,749 - - - - - 1,000 1,000 112,749 122,674 134,692

Depreciation & asset impairment 1,186,841 - - - - - (99,576) (99,576) 1,087,265 1,284,706 1,371,088

Finance charges 1,029,202 - - - - - 10,545 10,545 1,039,747 1,118,474 1,198,527

Materials and bulk purchases 8,962,492 - - - - - 150,938 150,938 9,113,429 9,652,107 10,428,096

Transfers and grants 259,298 - - - - - (5,150) (5,150) 254,148 267,387 268,475

Other expenditure 6,673,109 - - - - 124,609 727,091 851,699 7,524,808 6,928,532 7,662,345

Total Expenditure 25,139,948 - - - - 124,609 790,337 914,946 26,054,893 26,774,422 28,864,490

Surplus/(Deficit) 584,915 - - - - - (569,018) (569,018) 15,897 1,108,356 1,385,940

Transfers recognised - capital 2,453,160 - - - - 2,876 - 2,876 2,456,036 2,506,939 2,632,126

Contributions recognised - capital &

contributed assets - - - - - - - - - - -

Surplus/(Deficit) after capital transfers &

contributions 3,038,075 - - - - 2,876 (569,018) (566,142) 2,471,933 3,615,295 4,018,066

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

Surplus/ (Deficit) for the year 3,038,075 - - - - 2,876 (569,018) (566,142) 2,471,933 3,615,295 4,018,066

Capital expenditure & funds sources

Capital expenditure 3,856,566 - - - - 3,876 148,751 152,627 4,009,193 3,991,839 4,162,126

Transfers recognised - capital 2,453,160 - - - - 3,876 (1,000) 2,876 2,456,036 2,506,939 2,632,126

Public contributions & donations 168,407 - - - - - - - 168,407 134,900 130,000

Borrowing 1,200,000 - - - - - - - 1,200,000 1,200,000 1,200,000

Internally generated funds 35,000 - - - - - 149,751 149,751 184,751 150,000 200,000

Total sources of capital funds 3,856,566 - - - - 3,876 148,751 152,627 4,009,193 3,991,839 4,162,126

Financial position

Total current assets 6,131,396 - - - - - (1,284,637) (1,284,637) 4,846,759 6,040,258 7,759,048

Total non current assets 34,873,047 - - - - - 3,007,383 3,007,383 37,880,430 42,086,509 45,450,993

Total current liabilities 5,990,348 - - - - - 792,248 792,248 6,782,597 6,296,160 5,971,657

Total non current liabilities 14,313,829 - - - - - 208,228 208,228 14,522,057 16,791,804 18,180,502

Community wealth/Equity 20,700,266 - - - - - 722,270 722,270 21,422,535 25,038,802 29,057,883

Cash flows

Net cash from (used) operating 3,702,995 - - - - - (664,083) (664,083) 3,038,912 4,558,991 4,977,035

Net cash from (used) investing (3,674,875) - - - - - (179,432) (179,432) (3,854,307) (3,832,722) (4,079,844)

Net cash from (used) financing 648,330 - - - - - (37,721) (37,721) 610,610 492,065 645,120

Cash/cash equivalents at the year end 1,852,226 - - - - - (1,506,591) (1,506,591) 345,635 1,563,969 3,106,398

Cash backing/surplus reconciliation

Cash and investments available 1,896,336 - - - - - (1,454,596) (1,454,596) 441,740 1,580,794 3,124,065

Application of cash and investments 2,608,632 - - - - (402,835) 767,289 364,455 2,973,087 3,267,617 1,418,642

Balance - surplus (shortfall) (712,296) - - - - 402,835 (2,221,885) (1,819,050) (2,531,347) (1,686,823) 1,705,424

Asset Management

Asset register summary (WDV) - - - - - - - - - - -

Depreciation & asset impairment 1,186,841 - - - - - (99,576) (99,576) 1,087,265 1,284,706 1,371,088

Renewal of Existing Assets 1,663,950 - - - - 53,236 139,476 192,712 1,856,662 1,749,635 1,901,658

Repairs and Maintenance 1,513,028 - - - - - 22,418 22,418 1,535,446 1,522,366 1,570,736

Free services

Cost of Free Basic Services provided 1,348,264 - - - - - - - 1,348,264 1,482,895 1,630,717

Revenue cost of free services provided 1,865,148 - - - - - - - 1,865,148 2,055,053 2,259,236

Households below minimum service level - -

Water: - - - - - - - - - - -

Sanitation/sewerage: - - - - - - - - - - -

Energy: 83 - - - - - - - 83 83 83

Refuse: - - - - - - - - - - -

Budget Year 2015/16

35

35

Table 7: MBRR B2 – Adjustments Budget Financial Performance (standard classification)

Budget

Year + 1

2016/17

Budget

Year + 2

2017/18

Original

Budget

Prior

Adjusted

Accum.

Funds

Multi Year

Capital

Unfore.

Unavoid.

Nat. or

Prov. Govt

Other

Adjusts.

Total

Adjusts.

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

R Thousands A A1 B C D E F G H

Revenue Standard

Governance and Administration 8,801,188 - - - (37,381) (9,355) (46,736) 8,754,452 9,576,712 10,473,201

Executive and Council 115,176 - - - (37,381) - (37,381) 77,795 95,375 93,375

Budget and Treasury Office 8,373,584 - - - - 10,393 10,393 8,383,978 9,213,974 10,113,427

Corporate Services 312,427 - - - - (19,748) (19,748) 292,679 267,363 266,398

Community and Public Safety 1,104,465 - - - 155,204 3,016 158,220 1,262,685 1,129,507 1,160,994

Community and Social Services 53,546 - - - 9,565 - 9,565 63,111 48,970 39,543

Sport and Recreation 19,994 - - - 1,766 - 1,766 21,760 20,394 21,237

Public Safety 204,695 - - - 13,886 3,016 16,902 221,597 208,191 208,670

Housing 704,219 - - - 129,540 - 129,540 833,759 723,544 756,779

Health 122,011 - - - 447 - 447 122,458 128,408 134,766

Economic and Environmental Services 1,806,297 - - - (97,709) - (97,709) 1,708,588 1,814,204 1,891,852

Planning and Development 205,611 - - - 6,307 - 6,307 211,918 179,002 188,597

Road Transport 1,600,410 - - - (104,016) - (104,016) 1,496,394 1,634,913 1,702,953

Environmental Protection 276 - - - - - - 276 289 301

Trading Services 16,278,812 - - - 107,370 221,985 329,355 16,608,168 17,667,941 19,146,743

Electricity 10,991,099 - - - 6,555 (77,544) (70,990) 10,920,109 11,922,008 12,860,172

Water 3,225,254 - - - - 249,499 249,499 3,474,754 3,510,309 3,820,775

Waste Water Management 887,831 - - - 100,815 50,000 150,815 1,038,646 947,922 1,054,077

Waste Management 1,174,628 - - - - 30 30 1,174,658 1,287,702 1,411,719

Other 187,260 - - - - 5,673 5,673 192,933 201,354 209,765

Total Revenue - Standard 28,178,022 - - - 127,485 221,319 348,804 28,526,826 30,389,717 32,882,556

Expenditure Standard

Governance and Administration 5,130,232 - - - - (67,704) (67,704) 5,062,528 5,623,877 6,388,506

Executive and Council 1,417,378 - - - - 25,278 25,278 1,442,656 1,460,409 1,532,580

Budget and Treasury Office 691,049 - - - - (86,584) (86,584) 604,465 1,081,090 1,656,242

Corporate Services 3,021,805 - - - - (6,398) (6,398) 3,015,407 3,082,377 3,199,684

Community and Public Safety 3,705,942 - - - 118,302 (9,303) 108,999 3,814,940 3,835,020 4,030,304

Community and Social Services 650,470 - - - - (19,313) (19,313) 631,157 634,162 662,933

Sport and Recreation 444,000 - - - 893 10,369 11,262 455,262 477,082 500,634

Public Safety 1,738,320 - - - 13,886 (10,069) 3,818 1,742,138 1,782,650 1,877,571

Housing 410,760 - - - 103,075 233 103,308 514,068 445,693 468,073

Health 462,391 - - - 447 9,477 9,924 472,315 495,432 521,093

Economic and Environmental Services 2,215,748 - - - 6,307 115,889 122,196 2,337,943 2,351,341 2,465,379

Planning and Development 683,885 - - - 6,307 (10,154) (3,847) 680,038 687,418 716,982

Road Transport 1,505,049 - - - - 119,979 119,979 1,625,028 1,635,282 1,718,259

Environmental Protection 26,813 - - - - 6,064 6,064 32,877 28,641 30,138

Trading Services 13,895,521 - - - - 744,809 744,809 14,640,330 14,752,179 15,758,687

Electricity 9,536,368 - - - - 404,557 404,557 9,940,925 9,906,525 10,613,538

Water 2,804,912 - - - - 171,906 171,906 2,976,818 3,023,803 3,250,385

Waste Water Management 553,715 - - - - 13,500 13,500 567,215 576,208 598,763

Waste Management 1,000,526 - - - - 154,846 154,846 1,155,373 1,245,642 1,296,000

Other 192,505 - - - - 6,646 6,646 199,151 212,006 221,614

Total Expenditure - Standard 25,139,948 - - - 124,609 790,337 914,946 26,054,893 26,774,422 28,864,490

Surplus/(Deficit) for the year 3,038,075 - - - - 2,876 (569,018) (566,142) 2,471,933 3,615,295 4,018,066

Standard Description

Budget Year 2015/16

36

36

Table 8: MBRR B3 – Adjustments Budget Financial Performance (revenue and expenditure by municipal vote)

Vote Description

Budget

Year + 1

2016/17

Budget

Year + 2

2017/18

Original

Budget

Prior

Adjusted

Accum.

Funds

Multi Year

Capital

Unfore.

Unavoid.

Nat. or

Prov. Govt

Other

Adjusts.

Total

Adjusts.

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

R Thousands A A1 B C D E F G H

Revenue by Vote

City Planning and Development 129,674 - - - - 6,307 - 6,307 135,981 132,283 139,955

Corporate & Shared Services 48,421 - - - - - (268) (268) 48,152 29,255 24,382

Economic Development 33,143 - - - - - - - 33,143 2,000 2,000

Emergency Services 70,689 - - - - 13,886 3,016 16,902 87,592 77,362 80,999

Energy and Electricity Department 10,840,591 - - - - 2,337 (77,544) (75,208) 10,765,384 11,721,477 12,649,619

Environmental Management 1,304,752 - - - - 3,883 (2,609) 1,274 1,306,026 1,420,625 1,550,073

Group Financial Services 8,449,183 - - - - - (18,205) (18,205) 8,430,977 9,262,016 10,163,009

Group Information & Communication Technology 1,790 - - - - - 8,850 8,850 10,641 218 19

Housing & Human Settlement 684,246 - - - - 129,540 - 129,540 813,786 702,671 735,009

Metro Police Services 202,349 - - - - - - - 202,349 202,724 203,099

Office of the City Manager 250,000 - - - - (33,163) - (33,163) 216,837 280,000 290,000

Service Delivery and Coordination 267,188 - - - - 893 8,312 9,205 276,393 283,790 292,500

Transport 1,493,158 - - - - (104,016) - (104,016) 1,389,142 1,526,485 1,593,352

Water and Sanitation Department 4,113,083 - - - - 100,815 299,499 400,315 4,513,398 4,458,229 4,874,849

Other Votes 289,756 - - - - 7,002 268 7,271 297,026 290,582 283,689

Total Revenue by Vote 28,178,022 - - - - 127,485 221,319 348,804 28,526,826 30,389,717 32,882,556

Expenditure by Vote

City Planning and Development 304,449 - - - - 6,307 (8,337) (2,030) 302,419 326,486 345,266

Corporate & Shared Services 1,084,105 - - - - - 8,075 8,075 1,092,179 1,139,363 1,182,868

Economic Development 334,225 - - - - - (332) (332) 333,893 312,250 320,540

Emergency Services 576,004 - - - - 13,886 1,416 15,302 591,306 617,208 650,560

Energy and Electricity Department 8,575,357 - - - - - 367,845 367,845 8,943,202 8,850,174 9,513,914

Environmental Management 568,374 - - - - - 8,706 8,706 577,081 613,787 641,987

Group Financial Services 1,379,170 - - - - - (178,354) (178,354) 1,200,816 1,718,583 2,325,050

Group Information & Communication Technology 533,650 - - - - - 29,695 29,695 563,344 561,002 580,906

Housing & Human Settlement 339,409 - - - - 103,075 (282) 102,794 442,202 371,418 390,588

Metro Police Services 1,789,763 - - - - - (2,139) (2,139) 1,787,625 1,840,900 1,939,582

Office of the City Manager 264,063 - - - - - 10,951 10,951 275,014 277,654 286,401

Service Delivery and Coordination 3,539,591 - - - - 893 196,136 197,029 3,736,620 3,925,800 4,094,299

Transport 1,067,876 - - - - - 105,042 105,042 1,172,918 1,168,718 1,228,814

Water and Sanitation Department 3,058,835 - - - - - 206,485 206,485 3,265,320 3,290,137 3,530,215

Other Votes 1,725,078 - - - - 447 45,430 45,877 1,770,956 1,760,943 1,833,500

Total Expenditure by Vote 25,139,948 - - - - 124,609 790,337 914,946 26,054,893 26,774,422 28,864,490

Surplus/(Deficit) for the year 3,038,075 - - - - 2,876 (569,018) (566,142) 2,471,933 3,615,295 4,018,066

Budget Year 2015/16

37

37

Table 9: MBRR B4 – Adjustments Budget Financial Performance (revenue and expenditure)

Budget

Year + 1

2016/17

Budget

Year + 2

2017/18

Original

Budget

Prior

Adjusted

Accum.

Funds

Multi Year

Capital

Unfore.

Unavoid.

Nat. or

Prov. Govt

Other

Adjusts.

Total

Adjusts.

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

R Thousands A A1 B C D E F G H

Revenue by Source

Property rates 5,236,387 - - - - - 393 393 5,236,781 5,763,026 6,342,328

Property Rates - penalties & collection charges - - - - - - - - - - -

Service charges: Electricity 10,471,749 - - - - - (112,544) (112,544) 10,359,204 11,329,883 12,235,282

Service charges: Water revenue 3,169,195 - - - - - 237,499 237,499 3,406,695 3,451,554 3,759,324

Service charges: Sanitation revenue 748,908 - - - - - 50,000 50,000 798,908 816,310 889,778

Service charges: Refuse revenue 1,095,779 - - - - - 30 30 1,095,809 1,205,357 1,325,891

Service charges: Other 152,581 - - - - - 47,000 47,000 199,581 159,447 166,303

Rental of facilities and equipment 109,112 - - - - - - - 109,112 114,022 118,925

Interest earned - external investments 69,774 - - - - - (28,598) (28,598) 41,176 42,202 43,481

Interest earned - outstanding debtors 182,050 - - - - - - - 182,050 191,050 200,050

Dividends received - - - - - - - - - - -

Fines 196,691 - - - - - - - 196,691 196,812 196,932

Licences and permits 57,680 - - - - - - - 57,680 60,185 62,687

Agency Services - - - - - - - - - - -

Transfers recognised - Operational 3,419,706 - - - - 124,609 8,850 133,459 3,553,165 3,716,419 4,053,363

Other revenue 815,250 - - - - - 18,689 18,689 833,939 836,513 856,085

Gains on disposal of PPE - - - - - - - - - - -

Total Revenue (excluding capital transfers and

contributions)25,724,863 - - - - 124,609 221,319 345,928 26,070,790 27,882,778 30,250,430

Expenditure by Type

Employee related costs 6,917,257 - - - - - 5,490 5,490 6,922,747 7,400,541 7,801,268

Remuneration of councillors 111,749 - - - - - 1,000 1,000 112,749 122,674 134,692

Debt impairment 1,018,116 - - - - - (261,333) (261,333) 756,783 814,456 867,096

Depreciation and asset impairment 1,186,841 - - - - - (99,576) (99,576) 1,087,265 1,284,706 1,371,088

Finance cost 1,029,202 - - - - - 10,545 10,545 1,039,747 1,118,474 1,198,527

Bulk purchases 8,613,398 - - - - - 183,462 183,462 8,796,860 9,320,454 10,086,228

Other materials 349,093 - - - - - (32,524) (32,524) 316,570 331,653 341,868

Contracted services 1,939,756 - - - - - 802,985 802,985 2,742,741 2,090,904 2,150,482

Tranfers and grants 259,298 - - - - - (5,150) (5,150) 254,148 267,387 268,475

General expenditure 3,715,237 - - - - 124,609 185,437 310,046 4,025,283 4,023,173 4,644,768

Loss on disposal of PPE - - - - - - 1 1 1 - -

Total Expenditure 25,139,948 - - - - 124,609 790,337 914,946 26,054,893 26,774,422 28,864,490

Surplus/(Deficit) 584,915 - - - - - (569,018) (569,018) 15,897 1,108,356 1,385,940

Transfers recognised - Capital 2,453,160 - - - - 2,876 - 2,876 2,456,036 2,506,939 2,632,126

Contributions - - - - - - - - - - -

Contributed Assets - - - - - - - - - - -

Surplus/(Deficit) before taxation 3,038,075 - - - - 2,876 (569,018) (566,142) 2,471,933 3,615,295 4,018,066

Taxation - -

Surplus/(Deficit) after taxation 3,038,075 - - - - 2,876 (569,018) (566,142) 2,471,933 3,615,295 4,018,066

Attributable to minorities - -

Surplus/(Deficit) attributable to municipality 3,038,075 - - - - 2,876 (569,018) (566,142) 2,471,933 3,615,295 4,018,066

Share of surplus/ (deficit) of associate - -

Surplus/ (Deficit) for the year 3,038,075 - - - - 2,876 (569,018) (566,142) 2,471,933 3,615,295 4,018,066

Description

Budget Year 2015/16

38

38

Table 10: MBRR B5 – Adjustments Capital Expenditure Budget by vote and funding

Description

Budget

Year + 1

2016/17

Budget

Year + 2

2017/18

Original

Budget

Prior

Adjusted

Accum.

Funds

Multi Year

Capital

Unfore.

Unavoid.

Nat. or

Prov. Govt

Other

Adjusts.

Total

Adjusts.

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

R Thousands A A1 B C D E F G H

Capital expenditure - Vote

Multi Year Expenditure to be adjusted

City Planning and Development - - - - - - - - - - -

Corporate & Shared Services 23,407 - - - - - 18,500 18,500 41,907 39,900 35,000

Economic Development 67,100 - - - - - (29,100) (29,100) 38,000 94,500 92,000

Emergency Services 6,000 - - - - - - - 6,000 6,000 6,000

Energy and Electricity Department 447,500 - - - - 2,337 (5,000) (2,663) 444,837 580,171 659,812

Environmental Management 98,000 - - - - 3,883 - 3,883 101,883 122,000 100,000

Group Financial Services 35,250 - - - - - 12,506 12,506 47,756 25,000 40,000

Group Information & Communication Technology 96,500 - - - - - - - 96,500 155,500 140,500

Housing & Human Settlement 670,500 - - - - 26,465 - 26,465 696,965 688,885 719,258

Metro Police Services 10,000 - - - - - - - 10,000 10,000 10,000

Office of the City Manager 280,000 - - - - (33,163) (10,000) (43,163) 236,837 280,000 290,000

Service Delivery and Coordination - - - - - - - - - - -

Transport 1,473,085 - - - - (103,016) 81,361 (21,654) 1,451,431 1,477,854 1,531,868

Water and Sanitation Department 355,000 - - - - 100,815 46,600 147,415 502,415 322,329 335,688

Other Votes 193,551 - - - - 6,555 13,984 20,539 214,090 166,000 186,000

Capital multi-year expenditure sub total 3,755,893 - - - - 3,876 128,851 132,727 3,888,620 3,968,139 4,146,126

Single Year Expenditure to be adjusted

City Planning and Development - - - - - - - - - - -

Corporate & Shared Services - - - - - - - - - - -

Economic Development 10,900 - - - - - - - 10,900 8,500 11,000

Emergency Services - - - - - - - - - - -

Energy and Electricity Department - - - - - - - - - - -

Environmental Management 5,000 - - - - - - - 5,000 5,000 5,000

Group Financial Services - - - - - - - - - - -

Group Information & Communication Technology 75,773 - - - - - - - 75,773 200 -

Housing & Human Settlement - - - - - - - - - - -

Metro Police Services - - - - - - - - - - -

Office of the City Manager - - - - - - - - - - -

Service Delivery and Coordination - - - - - - - - - - -

Transport - - - - - - 25,000 25,000 25,000 - -

Water and Sanitation Department - - - - - - - - - - -

Other Votes 9,000 - - - - - (5,100) (5,100) 3,900 10,000 -

Capital single year expenditure subtotal 100,673 - - - - - 19,900 19,900 120,573 23,700 16,000

Total Capital Expenditure 3,856,566 - - - - 3,876 148,751 152,627 4,009,193 3,991,839 4,162,126

Capital Expenditure - Standard

Governance and administration 381,481 - - - - (37,381) 31,006 (6,375) 375,106 321,600 314,500

Executive and council 112,801 - - - - (37,381) 8,806 (28,575) 84,226 93,000 91,000

Budget and treasury office 30,000 - - - - - - - 30,000 20,000 25,000

Corporate services 238,680 - - - - - 22,200 22,200 260,880 208,600 198,500

Community and public safety 941,500 - - - - 36,903 (1,116) 35,787 977,287 943,385 975,258

Community and social services 34,000 - - - - 3,883 1,303 5,185 39,185 65,500 60,000

Sport and recreation 136,000 - - - - 873 - 873 136,873 118,000 129,000

Public safety 16,000 - - - - - - - 16,000 16,000 16,000

Housing 670,500 - - - - 26,465 - 26,465 696,965 688,885 719,258

Health 85,000 - - - - 5,682 (2,419) 3,264 88,264 55,000 51,000

Economic and environmental services 1,554,085 - - - - (103,016) 52,261 (50,754) 1,503,331 1,583,854 1,637,868

Planning and development - - - - - - - - - - -

Road transport 1,473,085 - - - - (103,016) 81,361 (21,654) 1,451,431 1,477,854 1,531,868

Environmental protection 3,000 - - - - - - - 3,000 3,000 3,000

Trading services 969,500 - - - - 107,370 41,600 148,970 1,118,470 1,132,000 1,226,500

Electricity 447,500 - - - - 2,337 (5,000) (2,663) 444,837 580,171 659,812

Water 149,929 - - - - - - - 149,929 142,329 120,900

Waste water management 355,071 - - - - 105,033 46,600 151,633 506,705 380,000 424,788

Waste management 17,000 - - - - - - - 17,000 29,500 21,000

Other 10,000 - - - - - 25,000 25,000 35,000 11,000 8,000

Total capital expenditure - Standard 3,856,566 - - - - 3,876 148,751 152,627 4,009,193 3,991,839 4,162,126

Funded By

National Government 2,408,542 - - - - 487 (1,000) (513) 2,408,029 2,454,739 2,604,126

Provincial Government 40,551 - - - - 5,682 - 5,682 46,233 52,000 28,000

Distric Municipality - - - - - - - - - -

Other transfers and grants 4,067 - - - - (2,293) - (2,293) 1,773 200 -

Total Capital Transfers Recognised 2,453,160 - - - - 3,876 (1,000) 2,876 2,456,036 2,506,939 2,632,126

Public contributions & donations 168,407 - - - - - - - 168,407 134,900 130,000

Borrowing 1,200,000 - - - - - - - 1,200,000 1,200,000 1,200,000

Internally Generated Funds 35,000 - - - - - 149,751 149,751 184,751 150,000 200,000

Total Captial Funding 3,856,566 - - - - 3,876 148,751 152,627 4,009,193 3,991,839 4,162,126

Budget Year 2015/16

39

39

Table 11: MBRR B6 – Adjustments Budget Financial Position

Description

Budget

Year + 1

2016/17

Budget

Year + 2

2017/18

Original

Budget

Prior

Adjusted

Accum.

Funds

Multi Year

Capital

Unfore.

Unavoid.

Nat. or

Prov. Govt

Other

Adjusts.

Total

Adjusts.

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

R Thousands A A1 B C D E F G H

ASSETS

Current Assets

Cash 220,000 - - - - - (120,000) (120,000) 100,000 110,000 121,000

Call Investment Deposits 1,632,226 - - - - - (1,386,591) (1,386,591) 245,635 1,453,969 2,985,281

Consumer Debtors 2,840,959 - - - - - (258,912) (258,912) 2,582,046 2,616,262 2,701,988

Other Debtors 700,669 - - - - - 430,236 430,236 1,130,905 1,012,841 1,068,189

Current Portion of Long-Term Receivables 267,418 - - - - - (9,825) (9,825) 257,592 263,546 240,588

Inventory 470,125 - - - - - 60,456 60,456 530,581 583,639 642,002

Total Current Assets 6,131,396 - - - - - (1,284,637) (1,284,637) 4,846,759 6,040,258 7,759,048

Non Current Assets

Long-Term Receivables 161,230 - - - - - (69,791) (69,791) 91,439 92,887 88,230

Investments 44,110 - - - - - 51,995 51,995 96,105 16,824 17,785

Investment Property 947,855 - - - - - (149,631) (149,631) 798,224 848,899 900,482

Investment In Associate - - - - - - - - - - -

Property, Plant and Equipment 33,397,210 - - - - - 3,302,013 3,302,013 36,699,223 40,983,964 44,351,718

Agricultural - - - - - - - - - - -

Biological - - - - - - - - - - -

Intangible 322,642 - - - - - (127,203) (127,203) 195,439 143,934 92,780

Other Non Current Assets - - - - - - - - - - -

Total Non Current Assets 34,873,047 - - - - - 3,007,383 3,007,383 37,880,430 42,086,509 45,450,993

TOTAL ASSETS 41,004,443 - - - - - 1,722,747 1,722,747 42,727,190 48,126,766 53,210,042

LIABILITIES

Current Liabilities

Bank Overdraft - - - - - - - - - - -

Borrowing 586,936 - - - - - 121,162 121,162 708,098 860,288 1,050,933

Consumer Deposits 426,590 - - - - - (68,305) (68,305) 358,285 365,451 372,760

Trade and Other Payables 4,976,822 - - - - - 739,391 739,391 5,716,213 5,070,421 4,547,964

Provisions - - - - - - - - - - -

Total Current Liabilities 5,990,348 - - - - - 792,248 792,248 6,782,597 6,296,160 5,971,657

Non-Current Liabilities

Borrowing 11,466,383 - - - - - (58,289) (58,289) 11,408,095 13,117,560 13,929,059

Provisions 2,847,446 - - - - - 266,517 266,517 3,113,963 3,674,244 4,251,443

Total Non Current Liabilities 14,313,829 - - - - - 208,228 208,228 14,522,057 16,791,804 18,180,502

TOTAL LIABILITIES 20,304,178 - - - - - 1,000,476 1,000,476 21,304,654 23,087,964 24,152,159

NETT ASSETS 20,700,266 - - - - - 722,270 722,270 21,422,536 25,038,802 29,057,883

COMMUNITY WEALTH/EQUITY

Accumulated Surplus/(Deficit) 20,439,821 - - - - - 724,087 724,087 21,163,908 24,779,689 28,798,261

Reserves 260,444 - - - - - (1,817) (1,817) 258,627 259,114 259,622

TOTAL COMMUNITY WEALTH/EQUITY 20,700,266 - - - - - 722,270 722,270 21,422,535 25,038,802 29,057,883

Budget Year 2015/16

40

40

Table 12: MBRR B7 – Adjustments Budget Cash-flows

Table 13: MBRR B8 – Cash backed reserves / accumulated surplus reconciliation

DescriptionBudget Year

+ 1 2016/17

Budget Year

+ 2 2017/18

Original

Budget

Prior

Adjusted

Accum.

Funds

Multi Year

Capital

Unfore.

Unavoid.

Nat. or Prov.

Govt

Other

Adjusts.

Total

Adjusts.

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

R Thousand A A1 B C D E F G H

CASH FLOW FROM OPERATING ACTIVITIES

Receipts

Property rates, penalties & collection charges 4,817,476 - - - - - 76,160 76,160 4,893,637 5,385,400 5,926,742

Service charges 14,387,155 - - - - - 433,792 433,792 14,820,947 15,851,067 17,172,441

Other revenue 1,170,004 - - - - - 20,268 20,268 1,190,272 1,200,061 1,226,836

Government - operating 3,419,706 - - - - - 133,459 133,459 3,553,165 3,716,419 4,053,363

Government - capital 2,453,160 - - - - - 2,876 2,876 2,456,036 2,506,939 2,632,126

Interest 160,799 - - - - - (28,598) (28,598) 132,201 137,727 143,506

Dividends - - - - - - - -

Payments -

Suppliers and employees (21,416,806) - - - - - (1,296,644) (1,296,644) (22,713,450) (22,852,757) (24,710,975)

Finance charges (1,029,202) - - - - - (10,545) (10,545) (1,039,747) (1,118,477) (1,198,529)

Transfers and grants (259,298) - - - - - 5,150 5,150 (254,148) (267,387) (268,475)

NET CASH FLOW FROM/(USED) OPERATING ACTIVITIES3,702,995 - - - - - (664,083) (664,083) 3,038,912 4,558,991 4,977,035

CASH FLOWS FROM INVESTING ACTIVITIES

Receipts

Proceeds on Disposal of PPE - - - - - - -

Decrease (Increase) in Non-Current Debtors - - - - - - -

Decrease (Increase) Other Non-Current Receivables 48,553 - (48,553) (48,553) - - -

Decrease (Increase) in Non-Current Investments 56,007 - (21,279) (21,279) 34,728 79,281 (960)

Payments -

Capital Assets (3,779,435) - - - - - (109,600) (109,600) (3,889,035) (3,912,002) (4,078,883)

NET CASH FLOWS FROM/(USED) INVESTING ACTIVITIES (3,674,875) - - - - - (179,432) (179,432) (3,854,307) (3,832,722) (4,079,844)

CASH FLOWS FROM FINANCING ACTIVITIES

Receipts

Short Term Loans - - - - - - -

Borrowing Long Term/Refinancing 1,200,000 - - - 1,200,000 1,200,000 1,500,000

Increase (Decrease) in Consumer Deposits 8,365 - (1,339) (1,339) 7,025 7,166 7,309

Payments -

Repayment of Borrowing (560,034) - (36,381) (36,381) (596,415) (715,101) (862,189)

NET CASH FLOWS FROM/(USED) FINANCING ACTIVITIES 648,330 - - - - - (37,721) (37,721) 610,610 492,065 645,120

Net Increase/ (Decrease) in Cash Held 676,450 - - - - - (881,235) (881,235) (204,785) 1,218,334 1,542,311

Cash/Cash Equivalents at the Year Begin 1,175,775 - (625,356) (625,356) 550,420 345,635 1,563,969

Cash/Cash Equivalents at the Year End 1,852,226 - - - - - (1,506,591) (1,506,591) 345,635 1,563,969 3,106,281

Budget Year 2015/16

Budget

Year + 1

2016/17

Budget

Year + 2

2017/18

Original

Budget

Prior

Adjusted

Accum.

Funds

Multi Year

Capital

Unfore.

Unavoid.

Nat. or

Prov. Govt

Other

Adjusts.

Total

Adjusts.

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

R Thousands A A1 B C D E F G H

Cash and Investments Available

Cash/Cash Equivalents at the Year End 1,852,226 - - - - - (1,506,591) (1,506,591) 345,635 1,563,969 3,106,281

Other Current Investments > 90 Days () - - - - - ()

Non Current Assets - Investments 44,110 - - - - - 51,995 51,995 96,105 16,824 17,785

Cash and Investments Available 1,896,336 - - - - - (1,454,596) (1,454,596) 441,740 1,580,794 3,124,065

Application of Cash and Investments

Unspent Conditional Transfers - - - - - - 12,181 12,181 12,181 - -

Unspent Borrowing - - - - - - - - - - -

Statutory Requirements 49,551 - - - - - 65,389 65,389 114,940 121,262 127,689

Other Working Capital Requirements 1,534,284 - - - - - 717,894 717,894 2,252,178 1,672,696 1,012,480

Other Provisions 147,827 - - - - - 31,852 31,852 179,679 254,632 263,369

Long-Term Investments Committed 803,928 - - - - (443,217) - (443,217) 360,711 1,185,143 711

Reserves to be backed by Cash/Investments 73,043 - - - - 40,382 (60,027) (19,645) 53,398 33,885 14,393

Total Application of Cash and Investments 2,608,632 - - - - (402,835) 767,289 364,455 2,973,087 3,267,617 1,418,642

Surplus/(Shortfall) (712,296) - - - - 402,835 (2,221,885) (1,819,050) (2,531,347) (1,686,823) 1,705,424

Description

Budget Year 2015/16

41

41

Table 14: MBRR B9 – Asset Management

Budget

Year + 1

2015/16

Budget

Year + 2

2016/17

Original

Budget

Prior

Adjusted

Accum.

Funds

Multi Year

Capital

Unfore.

Unavoid.

Nat. or

Prov.

Governme

nt

Other

Adjusts.

Total

Adjusts.

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

R Thousands A A1 B C D E F G

CAPITAL EXPENDITURE

Total New Assets to be Adjusted 2,192,616 (49,360) 9,275 (40,085) 2,152,531 2,242,204 2,260,468

Infrastructure - Road Transport 1,389,635 (64,016) 30,369 (33,646) 1,355,989 1,409,004 1,464,868

Infrastructure - Electricity 109,000 (5,000) (5,000) 104,000 182,000 182,000

Infrastructure - Water 57,500 57,500 45,000 43,000

Infrastructure - Sanitation

Infrastructure - Other 214,307 4,218 (4,500) (282) 214,025 255,900 252,500

Infrastructure 1,770,442 (59,798) 20,869 (38,928) 1,731,514 1,891,904 1,942,368

Community 216,000 10,438 10,438 226,438 200,500 173,000

Heritage Assets

Investment Properties 57,100 (24,100) (24,100) 33,000 91,100 90,100

Other Assets 18,301 12,506 12,506 30,807 18,500 15,000

Agricultural Assets

Biological Assets

Intangibles 130,773 130,773 40,200 40,000

Total Renewal of Existing Assets to be

adjusted 1,663,950 53,236 139,476 192,712 1,856,662 1,749,635 1,901,658

Infrastructure - Road Transport 28,450 (11,000) 50,992 39,992 68,442 60,350 60,500

Infrastructure - Electricity 338,500 2,337 2,337 340,837 398,171 477,812

Infrastructure - Water 182,429 100,815 46,600 147,415 329,844 177,329 187,900

Infrastructure - Sanitation 115,071 115,071 100,000 104,788

Infrastructure - Other 67,000 (28,000) 22,000 (6,000) 61,000 61,500 40,000

Infrastructure 731,450 64,152 119,592 183,744 915,194 797,350 871,000

Community 151,000 (37,381) (1,116) (38,497) 112,503 123,000 153,000

Heritage Assets

Investment Properties 675,500 26,465 26,465 701,965 696,285 726,158

Other Assets 106,000 21,000 21,000 127,000 133,000 151,500

Agricultural Assets

Biological Assets

Intangibles

Total Captial Expenditure to be adjusted

Infrastructure - Road Transport 1,418,085 (75,016) 81,361 6,346 1,424,431 1,469,354 1,525,368

Infrastructure - Electricity 447,500 2,337 (5,000) (2,663) 444,837 580,171 659,812

Infrastructure - Water 239,929 100,815 46,600 147,415 387,344 222,329 230,900

Infrastructure - Sanitation 115,071 115,071 100,000 104,788

Infrastructure - Other 281,307 (23,782) 17,500 (6,282) 275,025 317,400 292,500

Infrastructure 2,501,892 4,354 140,461 144,816 2,646,708 2,689,254 2,813,368

Community 367,000 (26,943) (1,116) (28,059) 338,941 323,500 326,000

Heritage Assets

Investment Properties 732,600 26,465 (24,100) 2,365 734,965 787,385 816,258

Other Assets 124,301 33,506 33,506 157,807 151,500 166,500

Agricultural Assets

Biological Assets

Intangibles 130,773 130,773 40,200 40,000

TOTAL CAPITAL EXPENDITURE to be

adjusted 3,856,566 3,876 148,751 152,627 4,009,193 3,991,839 4,162,126

EXPENDITURE OTHER ITEMS

Depreciation & Asset Impairment 1,186,841 (99,576) (99,576) 1,087,265 1,284,706 1,371,088

Repairs and Maintenacnce by asset class 1,513,028 22,418 22,418 1,535,446 1,522,366 1,570,736

Infrastructure - Road Transport 120,794 4,436 4,436 125,231 125,022 129,148

Infrastructure - Electricity 386,114 (6,970) (6,970) 379,144 399,628 412,816

Infrastructure - Water 231,797 2,226 2,226 234,024 240,910 248,827

Infrastructure - Sanitation 49,337 10,104 10,104 59,440 51,064 52,748

Infrastructure - Other 13,351 5,102 5,102 18,452 13,818 14,274

Infrastructure 801,393 14,898 14,898 816,291 830,442 857,813

Community 202,263 8,595 8,595 210,858 203,599 207,111

Heritage

Investment properties

Other Assets 509,372 (1,075) (1,075) 508,297 488,325 505,811

TOTAL EXPENDITURE ON OTHER ITEMS to

be adjusted

2,699,869 (77,159) (77,159) 2,622,711 2,807,072 2,941,824

% of capital exp on renewal of assets 43% 0% 46% 44% 46%

Renewal of existing assets as % of deprecn 140% 0% 171% 136% 139%

R&M as a % of PPE 0% 0% 0% 0% 0%

Renewal and R&M as a % of PPE 0% 0% 0% 0% 0%

Description

Budget Year 2014/15

42

42

Table 15: MBRR B10 – Basic service delivery measurement

Budget

Year + 1

2016/17

Budget

Year + 2

2017/18

Original

Budget

Prior

Adjusted

Accum.

Funds

Multi Year

Capital

Unfore.

Unavoid.

Nat. or

Prov. Govt

Other

Adjusts.

Total

Adjusts.

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

R Thousand A A1 B C D E F G H

Household Service Targets

Water:

Piped Water inside Dwelling 822,577 - - - - - - - 822,577 822,577 822,577

Piped Water inside Yard (but not in dwelling) - - - - - - - - - - -

Using Public Tap (at least min. service level) 62,786 - - - - - - - 62,786 62,786 62,786

Other Water Supply (at least min. service level) 26,173 - - - - - - - 26,173 26,173 26,173

Minimum Service Level and Above Sub-Total 911,536 - - - - - - - 911,536 911,536 911,536

Using Public Tap (< min. service level) - - - - - - - - - - -

Other Water Supply (< min. service level) - - - - - - - - - - -

No Water Supply - - - - - - - - - - -

Below Minimum Service Level Sub-Total - - - - - - - - - - -

Total Number of Households 911,536 - - - - - - - 911,536 911,536 911,536

Sanitation/Sewerage:

Flush Toilet (connected to sewerage) 733,780 - - - - - - - 733,780 733,780 733,780

Flush Toilet (with septic tank) - - - - - - - - - - -

Chemical Toilet 1,700 - - - - - - - 1,700 1,700 1,700

Pit Toilet (ventilated) 176,056 - - - - - - - 176,056 176,056 176,056

Other Toilet Provisions (> min. service level) - - - - - - - - - - -

Minimum Service Level and Above Sub-Total 911,536 - - - - - - - 911,536 911,536 911,536

Bucket Toilet - - - - - - - - - - -

Other Toilet Provisions (< min. service level) - - - - - - - - - - -

No Toilet Provisions - - - - - - - - - - -

Below Minimum Service Level Sub-Total - - - - - - - - - - -

Total Number of Households 911,536 - - - - - - - 911,536 911,536 911,536

Energy:

Electricity (at least min. service level) 828,300 - - - - - - - 828,300 828,300 828,300

Electricity - Prepaid (min. service level) - - - - - - - - - - -

Minimum Service Level and Above Sub-Total 828,300 - - - - - - - 828,300 828,300 828,300

Electricity (< min. service level) - - - - - - - - - - -

Electricity - Prepaid (< min. service level) - - - - - - - - - - -

Other Energy Sources 83,236 - - - - - - - 83,236 83,236 83,236

Below Minimum Service Level Sub-Total 83,236 - - - - - - - 83,236 83,236 83,236

Total Number of Households 911,536 - - - - - - - 911,536 911,536 911,536

Refuse:

Removed at least once a Week (min. service level) 911,536 - - - - - - - 911,536 911,536 911,536

Minimum Service Level and Above Sub-Total 911,536 - - - - - - - 911,536 911,536 911,536

Removed less frequently than once a Week - - - - - - - - - - -

Using Communal Refuse Dump - - - - - - - - - - -

Using Own Refuse Dump - - - - - - - - - - -

Other Rubbish Disposal - - - - - - - - - - -

No Rubbish Disposal - - - - - - - - - - -

Below Minimum Service Level Sub-Total - - - - - - - - - - -

Total Number of Households 911,536 - - - - - - - 911,536 911,536 911,536

Households Receiving Free Basic Service

Water (6 Kilolitres per household per month) 413,085 - - - - - - - 413,085 413,085 413,085

Sanitation (Free Minimum Level Service) 120,000 - - - - - - - 120,000 126,000 132,000

Electricity/Other Energy (50 kwh per household per 120,000 - - - - - - - 120,000 126,000 132,000

Refuse (Removed at least once a Week) 413,085 - - - - - - - 413,085 413,085 413,085

Cost of Free Basic Services provided (R'000)

Water (6 Kilolitres per household per month) 725,643 - - - - - - 725,643 790,951 862,137

Sanitation (Free Sanitation Service) 30,701 - - - - - - - 30,701 35,137 40,123

Electricity/other energy (50 kwh per household per 167,490 - - - - - - - 167,490 189,934 214,897

Refuse (Removed once a Week) 424,430 - - - - - - - 424,430 466,873 513,560

Total Cost FBS Provided (Minimum Social Package) 1,348,264 - - - - - - - 1,348,264 1,482,895 1,630,717

Highest Level of Free Service Provided

Property Rates (R Value Threshold) 200,000 - - - - - - 200,000 200,000 200,000

Water (Kilolitres per household per month) 12 - - - - - - - 12 12 12

Sanitation (Kilolitres per household per month) 6 - - - - - - - 6 6 6

Sanitation (Rand per household per month) 32 - - - - - - - 32 35 39

Electricity (kwh per household per month) 100 - - - - - - - 100 100 100

Refuse (Average Litres per Week) 85 - - - - - - - 85 85 85

Revenue Cost of Free Services Provided (R'000)

Property Rates (R15 000 Threshold Rebate) 82,107 - - - - - - 82,107 91,134 100,191

Property Rates (Other Exemptions, Reductions, Reba 328,429 - - - - - - - 328,429 364,535 400,762

Water 863,690 - - - - - - - 863,690 941,422 1,026,151

Sanitation 31,512 - - - - - - - 31,512 36,065 41,183

Electricity/Other Energy 192,543 - - - - - - - 192,543 218,344 247,041

Refuse 366,867 - - - - - - - 366,867 403,553 443,909

Municipal Housing - Rental Rebates - - - - - - - - - - -

Housing - Top Structure Subsidies - - - - - - - - - - -

Other - - - - - - - - - - -

Total Revenue Cost of Free Services Provided 1,865,148 - - - - - - - 1,865,148 2,055,053 2,259,236

Description

Budget Year 2015/16

43

43

4.24.24.24.2 Consolidated Adjustments Budget TablesConsolidated Adjustments Budget TablesConsolidated Adjustments Budget TablesConsolidated Adjustments Budget Tables Table 16: MBRR B2 – Consolidated Adjustments Budget Financial Performance (standard classification)

Budget

Year + 1

2016/17

Budget

Year + 2

2017/18

Original

Budget

Prior

Adjusted

Accum.

Funds

Multi Year

Capital

Unfore.

Unavoid.

Nat. or

Prov. Govt

Other

Adjusts.

Total

Adjusts.

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

R Thousands A A1 B C D E F G H

Revenue Standard

Governance and Administration 8,801,188 - - - (37,381) (9,355) (46,736) 8,754,452 9,576,712 10,473,201

Executive and Council 115,176 - - - (37,381) - (37,381) 77,795 95,375 93,375

Budget and Treasury Office 8,373,584 - - - - 10,393 10,393 8,383,978 9,213,974 10,113,427

Corporate Services 312,427 - - - - (19,748) (19,748) 292,679 267,363 266,398

Community and Public Safety 1,131,882 - - - 155,204 (12,310) 142,895 1,274,776 1,195,777 1,300,159

Community and Social Services 53,546 - - - 9,565 - 9,565 63,111 48,970 39,543

Sport and Recreation 19,994 - - - 1,766 - 1,766 21,760 20,394 21,237

Public Safety 204,695 - - - 13,886 3,016 16,902 221,597 208,191 208,670

Housing 731,636 - - - 129,540 (15,326) 114,215 845,850 789,814 895,943

Health 122,011 - - - 447 - 447 122,458 128,408 134,766

Economic and Environmental Services 1,863,543 - - - (97,709) 7,466 (90,242) 1,773,301 1,871,731 1,949,717

Planning and Development 262,857 - - - 6,307 7,466 13,773 276,630 236,529 246,462

Road Transport 1,600,410 - - - (104,016) - (104,016) 1,496,394 1,634,913 1,702,953

Environmental Protection 276 - - - - - - 276 289 301

Trading Services 16,765,118 - - - 107,370 221,985 329,355 17,094,473 18,199,092 19,729,281

Electricity 10,991,099 - - - 6,555 (77,544) (70,990) 10,920,109 11,922,008 12,860,172

Water 3,711,560 - - - - 249,499 249,499 3,961,059 4,041,460 4,403,313

Waste Water Management 887,831 - - - 100,815 50,000 150,815 1,038,646 947,922 1,054,077

Waste Management 1,174,628 - - - - 30 30 1,174,658 1,287,702 1,411,719

Other 187,260 - - - - 5,673 5,673 192,933 201,354 209,765

Total Revenue - Standard 28,748,991 - - - 127,485 213,460 340,944 29,089,936 31,044,666 33,662,123

Expenditure Standard

Governance and Administration 5,130,232 - - - - (67,704) (67,704) 5,062,528 5,623,877 6,388,506

Executive and Council 1,417,378 - - - - 25,278 25,278 1,442,656 1,460,409 1,532,580

Budget and Treasury Office 691,049 - - - - (86,584) (86,584) 604,465 1,081,090 1,656,242

Corporate Services 3,021,805 - - - - (6,398) (6,398) 3,015,407 3,082,377 3,199,684

Community and Public Safety 3,733,359 - - - 118,302 (11,373) 106,928 3,840,287 3,903,596 4,167,378

Community and Social Services 650,470 - - - - (19,313) (19,313) 631,157 634,162 662,933

Sport and Recreation 444,000 - - - 893 10,369 11,262 455,262 477,082 500,634

Public Safety 1,738,320 - - - 13,886 (10,069) 3,818 1,742,138 1,782,650 1,877,571

Housing 438,177 - - - 103,075 (1,837) 101,238 539,415 514,270 605,148

Health 462,391 - - - 447 9,477 9,924 472,315 495,432 521,093

Economic and Environmental Services 2,272,994 - - - 6,307 123,355 129,662 2,402,656 2,408,868 2,523,244

Planning and Development 741,132 - - - 6,307 (2,688) 3,619 744,751 744,946 774,847

Road Transport 1,505,049 - - - - 119,979 119,979 1,625,028 1,635,282 1,718,259

Environmental Protection 26,813 - - - - 6,064 6,064 32,877 28,641 30,138

Trading Services 14,381,827 - - - - 744,809 744,809 15,126,636 15,283,330 16,341,225

Electricity 9,536,368 - - - - 404,557 404,557 9,940,925 9,906,525 10,613,538

Water 3,291,217 - - - - 171,906 171,906 3,463,123 3,554,954 3,832,923

Waste Water Management 553,715 - - - - 13,500 13,500 567,215 576,208 598,763

Waste Management 1,000,526 - - - - 154,846 154,846 1,155,373 1,245,642 1,296,000

Other 192,505 - - - - 6,646 6,646 199,151 212,006 221,614

Total Expenditure - Standard 25,710,916 - - - 124,609 795,733 920,342 26,631,258 27,431,677 29,641,967

Surplus/(Deficit) for the year 3,038,075 - - - - 2,876 (582,273) (579,397) 2,458,677 3,612,989 4,020,156

Standard Description

Budget Year 2015/16

44

44

Table 17: MBRR B3 – Consolidated Adjustments Budget Financial Performance (revenue and expenditure by municipal vote)

Vote Description

Budget

Year + 1

2016/17

Budget

Year + 2

2017/18

Original

Budget

Prior

Adjusted

Accum.

Funds

Multi Year

Capital

Unfore.

Unavoid.

Nat. or

Prov. Govt

Other

Adjusts.

Total

Adjusts.

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

R Thousands A A1 B C D E F G H

Revenue by Vote

City Planning and Development 129,674 - - - - 6,307 - 6,307 135,981 132,283 139,955

Corporate & Shared Services 48,421 - - - - - (268) (268) 48,152 29,255 24,382

Economic Development 90,390 - - - - - 7,466 7,466 97,856 59,527 59,865

Emergency Services 70,689 - - - - 13,886 3,016 16,902 87,592 77,362 80,999

Energy and Electricity Department 10,840,591 - - - - 2,337 (77,544) (75,208) 10,765,384 11,721,477 12,649,619

Environmental Management 1,304,752 - - - - 3,883 (2,609) 1,274 1,306,026 1,420,625 1,550,073

Group Financial Services 8,449,183 - - - - - (18,205) (18,205) 8,430,977 9,262,016 10,163,009

Group Information & Communication Technology 1,790 - - - - - 8,850 8,850 10,641 218 19

Housing & Human Settlement 711,662 - - - - 129,540 (15,326) 114,215 825,877 768,942 874,174

Metro Police Services 202,349 - - - - - - - 202,349 202,724 203,099

Office of the City Manager 250,000 - - - - (33,163) - (33,163) 216,837 280,000 290,000

Service Delivery and Coordination 267,188 - - - - 893 8,312 9,205 276,393 283,790 292,500

Transport 1,493,158 - - - - (104,016) - (104,016) 1,389,142 1,526,485 1,593,352

Water and Sanitation Department 4,599,388 - - - - 100,815 299,499 400,315 4,999,703 4,989,380 5,457,387

Other Votes 289,756 - - - - 7,002 268 7,271 297,026 290,582 283,689

Total Revenue by Vote 28,748,991 - - - - 127,485 213,460 340,944 29,089,936 31,044,666 33,662,123

Expenditure by Vote

City Planning and Development 304,449 - - - - 6,307 (8,337) (2,030) 302,419 326,486 345,266

Corporate & Shared Services 1,084,105 - - - - - 8,075 8,075 1,092,179 1,139,363 1,182,868

Economic Development 391,472 - - - - - 7,135 7,135 398,606 369,777 378,405

Emergency Services 576,004 - - - - 13,886 1,416 15,302 591,306 617,208 650,560

Energy and Electricity Department 8,575,357 - - - - - 367,845 367,845 8,943,202 8,850,174 9,513,914

Environmental Management 568,374 - - - - - 8,706 8,706 577,081 613,787 641,987

Group Financial Services 1,379,170 - - - - - (178,354) (178,354) 1,200,816 1,718,583 2,325,050

Group Information & Communication Technology 533,650 - - - - - 29,695 29,695 563,344 561,002 580,906

Housing & Human Settlement 366,826 - - - - 103,075 (2,352) 100,723 467,549 439,995 527,662

Metro Police Services 1,789,763 - - - - - (2,139) (2,139) 1,787,625 1,840,900 1,939,582

Office of the City Manager 264,063 - - - - - 10,951 10,951 275,014 277,654 286,401

Service Delivery and Coordination 3,539,591 - - - - 893 196,136 197,029 3,736,620 3,925,800 4,094,299

Transport 1,067,876 - - - - - 105,042 105,042 1,172,918 1,168,718 1,228,814

Water and Sanitation Department 3,545,140 - - - - - 206,485 206,485 3,751,625 3,821,288 4,112,753

Other Votes 1,725,078 - - - - 447 45,430 45,877 1,770,956 1,760,943 1,833,500

Total Expenditure by Vote 25,710,916 - - - - 124,609 795,733 920,342 26,631,258 27,431,677 29,641,967

Surplus/(Deficit) for the year 3,038,075 - - - - 2,876 (582,273) (579,397) 2,458,677 3,612,989 4,020,156

Budget Year 2015/16

45

45

Table 18: MBRR B4 – Consolidated Adjustments Budget Financial Performance (revenue and expenditure)

Budget

Year + 1

2016/17

Budget

Year + 2

2017/18

Original

Budget

Prior

Adjusted

Accum.

Funds

Multi Year

Capital

Unfore.

Unavoid.

Nat. or

Prov. Govt

Other

Adjusts.

Total

Adjusts.

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

R Thousands A A1 B C D E F G H

Revenue by Source

Property rates 5,236,387 - - - - - 393 393 5,236,781 5,763,026 6,342,328

Property Rates - penalties & collection charges - - - - - - - - - - -

Service charges: Electricity 10,471,749 - - - - - (112,544) (112,544) 10,359,204 11,329,883 12,235,282

Service charges: Water revenue 3,386,947 - - - - - 237,499 237,499 3,624,447 3,701,968 4,047,301

Service charges: Sanitation revenue 806,647 - - - - - 50,000 50,000 856,647 882,710 966,138

Service charges: Refuse revenue 1,095,779 - - - - - 30 30 1,095,809 1,205,357 1,325,891

Service charges: Other 152,581 - - - - - 47,000 47,000 199,581 159,447 166,303

Rental of facilities and equipment 112,907 - - - - - 158 158 113,065 122,733 134,616

Interest earned - external investments 70,600 - - - - - (28,598) (28,598) 42,002 43,146 44,544

Interest earned - outstanding debtors 216,338 - - - - - 19 19 216,357 228,748 241,517

Dividends received - - - - - - - - - - -

Fines 196,691 - - - - - - - 196,691 196,812 196,932

Licences and permits 57,680 - - - - - - - 57,680 60,185 62,687

Agency Services - - - - - - - - - - -

Transfers recognised - Operational 3,670,241 - - - - 124,609 (708) 123,900 3,794,141 4,000,904 4,403,746

Other revenue 821,284 - - - - - 20,210 20,210 841,494 842,809 862,711

Gains on disposal of PPE - - - - - - - - - - -

Total Revenue (excluding capital transfers

and contributions)

26,295,831 - - - - 124,609 213,460 338,068 26,633,900 28,537,727 31,029,997

Expenditure by Type

Employee related costs 7,058,527 - - - - - 4,173 4,173 7,062,701 7,557,031 7,967,854

Remuneration of councillors 116,298 - - - - - 617 617 116,916 127,366 139,874

Debt impairment 1,063,228 - - - - - (261,656) (261,656) 801,572 863,054 918,298

Depreciation and asset impairment 1,188,780 - - - - - (99,576) (99,576) 1,089,204 1,287,018 1,373,635

Finance cost 1,029,556 - - - - - 10,515 10,515 1,040,071 1,118,835 1,198,848

Bulk purchases 8,795,118 - - - - - 183,462 183,462 8,978,579 9,520,345 10,306,108

Other materials 369,258 - - - - - (32,524) (32,524) 336,735 353,835 366,268

Contracted services 1,975,982 - - - - - 817,301 817,301 2,793,283 2,133,475 2,180,228

Tranfers and grants 259,298 - - - - - (5,150) (5,150) 254,148 267,387 268,475

General expenditure 3,854,871 - - - - 124,609 178,570 303,178 4,158,050 4,203,331 4,922,379

Loss on disposal of PPE - - - - - - 1 1 1 - -

Total Expenditure 25,710,916 - - - - 124,609 795,733 920,342 26,631,258 27,431,677 29,641,967

Surplus/(Deficit) 584,915 - - - - - (582,273) (582,273) 2,642 1,106,050 1,388,030

Transfers recognised - Capital 2,453,160 - - - - 2,876 - 2,876 2,456,036 2,506,939 2,632,126

Contributions - - - - - - - - - - -

Contributed Assets - - - - - - - - - - -

Surplus/(Deficit) before taxation 3,038,075 - - - - 2,876 (582,273) (579,397) 2,458,677 3,612,989 4,020,156

Taxation - -

Surplus/(Deficit) after taxation 3,038,075 - - - - 2,876 (582,273) (579,397) 2,458,677 3,612,989 4,020,156

Attributable to minorities - -

Surplus/(Deficit) attributable to

municipality

3,038,075 - - - - 2,876 (582,273) (579,397) 2,458,677 3,612,989 4,020,156

Share of surplus/ (deficit) of associate - -

Surplus/ (Deficit) for the year 3,038,075 - - - - 2,876 (582,273) (579,397) 2,458,677 3,612,989 4,020,156

Description

Budget Year 2015/16

46

46

Table 19: MBRR B7 – Consolidated Adjustments Budget Cash-flows

DescriptionBudget Year

+ 1 2016/17

Budget Year

+ 2 2017/18

Original

Budget

Prior

Adjusted

Accum.

Funds

Multi Year

Capital

Unfore.

Unavoid.

Nat. or

Prov. Govt

Other

Adjusts.

Total

Adjusts.

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

R Thousand A A1 B C D E F G H

CASH FLOW FROM OPERATING ACTIVITIES

Receipts

Property rates, penalties & collection charges 5,026,777 - - - - - 73,724 73,724 5,100,501 5,623,846 6,223,698

Service charges 14,387,155 - - - - - 433,792 433,792 14,820,947 15,851,067 17,172,441

Other revenue 1,170,004 - - - - - 23,719 23,719 1,193,723 1,203,357 1,230,462

Government - operating 3,666,857 - - - - - 127,480 127,480 3,794,337 4,000,904 4,403,746

Government - capital 2,453,160 - - - - - 2,876 2,876 2,456,036 2,506,939 2,632,126

Interest 193,141 - - - - - (28,532) (28,532) 164,609 172,801 182,933

Dividends - - - - - - - -

Payments -

Suppliers and employees (21,907,225) - - - - - (1,291,669) (1,291,669) (23,198,894) (23,389,273) (25,305,569)

Finance charges (1,029,556) - - - - - (10,590) (10,590) (1,040,146) (1,118,838) (1,198,850)

Transfers and grants (259,298) - - - - - 5,150 5,150 (254,148) (267,387) (268,475)

NET CASH FLOW FROM/(USED) OPERATING ACTIVITIES3,701,015 - - - - - (664,050) (664,050) 3,036,965 4,583,416 5,072,512

CASH FLOWS FROM INVESTING ACTIVITIES

Receipts

Proceeds on Disposal of PPE - - - - - - -

Decrease (Increase) in Non-Current Debtors - - - - - - -

Decrease (Increase) Other Non-Current Receivables 48,553 - (48,553) (48,553) - - -

Decrease (Increase) in Non-Current Investments 56,007 - (21,279) (21,279) 34,728 79,281 (960)

Payments -

Capital Assets (3,783,366) - - - - - (101,770) (101,770) (3,885,137) (3,887,252) (3,984,650)

NET CASH FLOWS FROM/(USED) INVESTING ACTIVITIES (3,678,806) - - - - - (171,602) (171,602) (3,850,408) (3,807,971) (3,985,610)

CASH FLOWS FROM FINANCING ACTIVITIES

Receipts

Short Term Loans - - - - - - -

Borrowing Long Term/Refinancing 1,200,000 - - - 1,200,000 1,200,000 1,500,000

Increase (Decrease) in Consumer Deposits 8,565 - (1,339) (1,339) 7,225 7,366 7,509

Payments -

Repayment of Borrowing (560,350) - (35,750) (35,750) (596,100) (714,785) (861,874)

NET CASH FLOWS FROM/(USED) FINANCING ACTIVITIES 648,215 - - - - - (37,090) (37,090) 611,125 492,580 645,635

Net Increase/ (Decrease) in Cash Held 670,424 - - - - - (872,743) (872,743) (202,318) 1,268,025 1,732,537

Cash/Cash Equivalents at the Year Begin 1,203,476 - (633,698) (633,698) 569,778 402,723 1,568,553

Cash/Cash Equivalents at the Year End 1,873,900 - - - - - (1,506,441) (1,506,441) 367,459 1,670,748 3,301,090

Budget Year 2015/16

47

47

4.34.34.34.3 Supporting Adjustments BudgetSupporting Adjustments BudgetSupporting Adjustments BudgetSupporting Adjustments Budget TablesTablesTablesTables Table 20: MBRR SB1 - Supporting detail to Budgeted Financial Performance

Description

Budget

Year + 1

2016/17

Budget

Year + 2

2017/18

Original

Budget

Prior

Adjusted

Accum.

Funds

Multi Year

Capital

Unfore.

Unavoid.

Nat. or

Prov. Govt

Other

Adjusts.

Total

Adjusts.

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

R Thousands A A1 B C D E F G H

REVENUE ITEMS

Property Rates

Total Property Rates 5,646,924 - - - - - 393 393 5,647,317 6,218,694 6,843,281

Less Revenue Foregone 410,536 - - - - - - - 410,536 455,668 500,953

Net Property Rates 5,236,387 - - - - - 393 393 5,236,781 5,763,026 6,342,328

Service charges - Electricity revenue

Total service charges - electricity revenue 10,559,560 - - - - - (112,544) (112,544) 10,447,016 11,429,460 12,347,948

Less Revenue Foregone 87,811 - - - - - - - 87,811 99,578 112,666

Net Service Charges - Electricity Revenue 10,471,749 - - - - - (112,544) (112,544) 10,359,204 11,329,883 12,235,282

Service Charges - Water Revenue

Total service charges - water revenue 3,169,195 - - - - - 237,499 237,499 3,406,695 3,451,554 3,759,324

Less Revenue Foregone - - - - - - - - - - -

Net Service Charges - Water Revenue 3,169,195 - - - - - 237,499 237,499 3,406,695 3,451,554 3,759,324

Service Charges - Sanitation Revenue

Total service charges - sanitation revenue 748,908 - - - - - 50,000 50,000 798,908 816,310 889,778

Less Revenue Foregone 81,050 - - - - - - - 81,050 92,762 105,925

Net Service Charges - Sanitation Revenue 748,908 - - - - - 50,000 50,000 798,908 816,310 889,778

Service Charges - Refuse Revenue

Total Service Charges - Refuse Revenue 1,095,779 - - - - - 30 30 1,095,809 1,205,357 1,325,891

Total Landfill revenue - - - - - - - - - - -

Less Revenue Foregone - - - - - - - - - - -

Net Service Charges - Refuse Revenue 1,095,779 - - - - - 30 30 1,095,809 1,205,357 1,325,891

Other Revenue by Source

Fuel Levy - - - - - - - - - - -

Other Revenue 815,250 - - - - - 18,689 18,689 833,939 836,513 856,085

Total 'Other' Revenue 815,250 - - - - - 18,689 18,689 833,939 836,513 856,085

EXPENDITURE ITEMS

Employee Related Costs

Basic Salaries and Wages 4,275,051 - - - - - (20,112) (20,112) 4,254,939 4,584,457 4,841,317

Pension and UIF Contributions 905,454 - - - - - (1,353) (1,353) 904,101 971,338 1,025,731

Medical Aid Contributions 386,466 - - - - - 293 293 386,759 409,456 432,386

Overtime 182,311 - - - - - 12,428 12,428 194,739 182,076 182,076

Performance Bonus 330,950 - - - - - 263 263 331,213 355,079 374,963

Motor Vehicle Allowance 308,762 - - - - - 1,077 1,077 309,839 329,554 348,011

Cellphone Allowance - - - - - - - - - - -

Housing Allowances 23,914 - - - - - 457 457 24,371 31,657 33,431

Other benefits and allowances 401,511 - - - - - 12,208 12,208 413,719 426,708 446,967

Payments in lieu of leave 96,798 - - - - - 114 114 96,911 103,766 109,577

Long service awards 6,042 - - - - - 115 115 6,156 6,450 6,809

Post-retirement benefit obligations - - - - - - - - - - -

Sub-Total 6,917,257 - - - - - 5,490 5,490 6,922,747 7,400,541 7,801,268

Less: Employees costs capitalised to PPE - -

Total Employee Related Costs 6,917,257 - - - - - 5,490 5,490 6,922,747 7,400,541 7,801,268

Contributions recognised - capital

List contributions by contract - - - - - - - - - - -

Total Contributions recognised - capital - - - - - - - - - - -

Depreciation & Asset Impairment

Depreciation of Property, Plant & Equipment 1,186,841 - - - - - (99,576) (99,576) 1,087,265 1,284,706 1,371,088

Lease Amortisation - - - - - - - - - - -

Capital asset impairment - - - - - - - - - - -

Depreciation resulting from revaluation of PPE - - - - - - - - - - -

Total Depreciation & Asset Impairment 1,186,841 - - - - - (99,576) (99,576) 1,087,265 1,284,706 1,371,088

Bulk Purchases

Electricity 6,804,972 - - - - - (20,000) (20,000) 6,784,972 7,349,370 7,937,320

Water 1,808,426 - - - - - 203,462 203,462 2,011,888 1,971,085 2,148,908

Total Bulk Purchases 8,613,398 - - - - - 183,462 183,462 8,796,860 9,320,454 10,086,228

Contracted Services

Consultant Fees 122,284 - - - - - (3,780) (3,780) 118,504 38,502 38,639

Security Services 276,876 - - - - - 6,339 6,339 283,215 287,737 297,203

Rental of Property, Plant and Equipment 220,247 - - - - - 22,569 22,569 242,816 227,455 234,978

Labour Cost 202,080 - - - - - 146,514 146,514 348,594 380,750 387,652

Management Systems 2,188 - - - - - - - 2,188 2,264 2,339

Information and Communication Technology 225,120 - - - - - 3,242 3,242 228,362 235,804 243,061

Other 890,961 - - - - - 628,101 628,101 1,519,062 918,391 946,609

Sub-Total 1,939,756 - - - - - 802,985 802,985 2,742,741 2,090,904 2,150,482

Allocations to Organs of State

Electricity - - - - - - - - - - -

Water - - - - - - - - - - -

Sanitation - - - - - - - - - - -

Other - - - - - - - - - - -

Total Contacted Services 1,939,756 - - - - - 802,985 802,985 2,742,741 2,090,904 2,150,482

Other Expenditure by type

Collection costs 117,045 - - - - - (14,350) (14,350) 102,695 121,142 125,139

Contributions to 'other' provisions - - - - - - - - - - -

Consultant fees - - - - - - - - - - -

Audit fees 54,945 - - - - - 40,300 40,300 95,245 56,868 58,745

General expenses

General expenses 2,479,243 - - - - 37,953 115,214 153,166 2,632,409 2,688,176 3,273,146

Insurance 160,000 - - - - - (15,078) (15,078) 144,922 150,000 150,000

Advertising and Marketing 12,894 - - - - - 300 300 13,194 13,345 13,785

Rental of Property Plant and Equipment 408,553 - - - - - (2,665) (2,665) 405,889 445,989 459,943

Lease of Property Plant and Equipment 349,862 - - - - - 55,648 55,648 405,510 411,579 423,450

Management Systems 35,018 - - - - - 6,094 6,094 41,112 35,004 36,155

Project Linked Housing - - - - - 86,656 - 86,656 86,656 - -

Information and Communication Technology 97,677 - - - - - (25) (25) 97,652 101,070 104,405

Total Other Expenditure 3,715,237 - - - - 124,609 185,437 310,046 4,025,283 4,023,173 4,644,768

Budget Year 2015/16

48

48

Table 21: MBRR SB2 - Supporting detail to Financial Position Budget

Description

Budget

Year + 1

2016/17

Budget

Year + 2

2017/18

Original

Budget

Prior

Adjusted

Accum.

Funds

Multi Year

Capital

Unfore.

Unavoid.

Nat. or

Prov. Govt

Other

Adjusts.

Total

Adjusts.

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

R Thousands A A1 B C D E F G H

ASSETS

Call Investment Deposits

Call Deposits < 90 Days 1,632,226 - - - - - (1,386,591) (1,386,591) 245,635 1,453,969 2,985,281

Other Current Investments > 90 Days - - - - - - - - - - -

Total Call Investment Deposits 1,632,226 - - - - - (1,386,591) (1,386,591) 245,635 1,453,969 2,985,281

Consumer Debtors

Consumer Debtors 7,910,879 - - - - - (22,167) (22,167) 7,888,712 8,198,385 8,612,206

Less: Provision for Debt Impairment 5,069,920 - - - - - 236,746 236,746 5,306,666 5,582,122 5,910,218

Total Consumer Debtors 2,840,959 - - - - - (258,912) (258,912) 2,582,046 2,616,262 2,701,988

Debt Impairment Provision

Balance at the Beginning of the Year 4,851,804 - - - - - 237,078 237,078 5,088,883 5,306,666 5,582,122

Contributions to the Provision 1,018,116 - - - - - (261,333) (261,333) 756,783 814,456 867,096

Bad Debts Written Off (800,000) - - - - - 261,000 261,000 (539,000) (539,000) (539,000)

Balance at end of Year 5,069,920 - - - - - 236,746 236,746 5,306,666 5,582,122 5,910,218

Property, Plant & Equipment

PPE at Cost/Valuation (Excl. Finance Leases) 42,300,346 - - - - - 2,898,208 2,898,208 45,198,554 49,190,393 53,352,519

Leases Recognised as PPE 1,457,468 - - - - - 70,209 70,209 1,527,676 2,961,849 3,400,824

Less: Accumulated Depreciation 10,360,603 - - - - - (333,596) (333,596) 10,027,007 11,168,278 12,401,625

Total property, plant & equipment 33,397,210 - - - - - 3,302,013 3,302,013 36,699,223 40,983,964 44,351,718

LIABILITIES

Current Liabilities - Borrowing

Short Term Loans (Other than Bank Overdraft) - - - - - - - - - - -

Current Portion of Long-Term Liabilities 586,936 - - - - - 121,162 121,162 708,098 860,288 1,050,933

Total Current Liabilities - Borrowing 586,936 - - - - - 121,162 121,162 708,098 860,288 1,050,933

Trade and Other Payables

Creditors 4,927,271 - - - - - 661,820 661,820 5,589,092 4,949,159 4,420,275

Unspent Conditional Transfers - - - - - - 12,181 12,181 12,181 - -

VAT 49,551 - - - - - 65,389 65,389 114,940 121,262 127,689

Total Trade and Other Payables 4,976,822 - - - - - 739,391 739,391 5,716,213 5,070,421 4,547,964

Non-Current Liabilities - Borrowing

Borrowing 10,289,497 - - - - - (106,008) (106,008) 10,183,490 10,549,704 11,040,427

Finance Leases (Including PPP Asset Element) 1,176,886 - - - - - 47,719 47,719 1,224,605 2,567,856 2,888,633

Total Non-Current Liabilities: Borrowing 11,466,383 - - - - - (58,289) (58,289) 11,408,095 13,117,560 13,929,059

Provisions - Non current

Retirement Benefits 2,247,424 - - - - - 92,381 92,381 2,339,805 2,776,446 3,224,775

List other major Items

Refuse Landfill site rehabilitation 514,594 - - - - - 146,163 146,163 660,757 770,014 883,969

Rehabilitation of Quarries 36,116 - - - - - 18,731 18,731 54,847 66,008 77,649

Clearing of Alien Vegetation 49,312 - - - - - 9,242 9,242 58,554 61,775 65,049

Total Provisions - Non current 2,847,446 - - - - - 266,517 266,517 3,113,963 3,674,244 4,251,443

CHANGES IN NET ASSETS

Accumulated Surplus/(Deficit)

Accumulated Surplus/(Deficit) - Opening Balance 20,449,355 - - - - - 709,346 709,346 21,158,702 24,779,202 28,797,753

Appropriation to Reserves 130,466 - - - - - - - 130,466 130,487 130,508

Transfers From Other Reserves (140,000) - - - - - 14,741 14,741 (125,259) (130,000) (130,000)

Depreciation Offsets - - - - - - - - - - -

Other Adjustments - - - - - - - - - - -

Accumulated Surplus/(Deficit) 20,439,821 - - - - - 724,087 724,087 21,163,908 24,779,689 28,798,261

Reserves

Housing Development Fund 156,443 - - - - - - - 156,443 156,443 156,443

Reserves - - - - - - - - - - -

Self Insurance 26,110 - - - - - (19,645) (19,645) 6,465 (13,048) (32,540)

COID Reserve 77,892 - - - - - 17,828 17,828 95,719 115,719 135,719

Revaluation - - - - - - - - - - -

Total Reserves 260,444 - - - - - (1,817) (1,817) 258,627 259,114 259,622

TOTAL COMMUNITY WEALTH/EQUITY 20,700,266 - - - - - 722,270 722,270 21,422,535 25,038,802 29,057,883

Budget Year 2015/16

49

49

Table 22: MBRR SB4 - Adjustments to budgeted performance indicators and benchmarks

Description of financial indicator Basis of calculation 2012/13 2013/14 2014/15Budget Year +

1 2016/17

Budget Year +

2 2017/18

Audited

Outcome

Audited

Outcome

Audited

Outcome

Original

BudgetPrior Adjusted

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

Borrowing Management

Credit Rating Short term/long term rating AA3 (Stable) AA3 (Stable) A1- Prime-1.za Prime-1.za

Captial Charges to Operating Expenditure Interest & Principal Paid /Operating Expenditure 15.7% 6.8% 5.2% 6.3% 0.0% 6.3% 6.8% 7.1%

Borrowed Funding of 'own' captial

expenditure

Borrowing/Capital expenditure excl. transfers and

grants 2227.7% 303.7% 1685.9% 3428.6% 0.0% 649.5% 800.0% 600.0%

Safety of Capital

Gearing Long Term Borrowing/ Funds & Reserves 2133.0% 3516.7% 3859.8% 4402.6% 0.0% 4411.0% 5062.5% 5365.1%

Liquidity

Current Ratio Current assets/current liabilities 0.8 0.8 0.7 1.0 0.0 0.7 1.0 1.3

Current Ratio adjusted for aged debtorsCurrent assets/current liabilities less debtors > 90

days/current liabilities 3.7 4.1 4.1 5.8 0.0 4.8 5.8 6.6

Liquidity Ratio Monetary Assets/Current Liabilities 0.2 0.1 0.1 0.3 0.0 0.1 0.2 0.5

Revenue Management

Annual Debtors Collection Rate (Payment

level % )Last 12 Mths Receipts/ Last 12 Mths Billing

0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

Outstanding Debtors to Revenue Total Outstanding Debtors to Annual Revenue 19.8% 19.0% 17.0% 15.4% 0.0% 15.6% 14.3% 13.6%

Longstanding Debtors RecoveredDebtors > 12 Mths Recovered/Total Debtors > 12

Months Old 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

Creditors Management

Creditors System Efficiency% of Creditors Paid Within Terms (within MFMA s

65(e)) 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%-

Creditors to Cash 413.0% 704.0% 1059.7% 268.7% 0.0% 1653.8% 324.2% 1

Other Indicators

Electricity Distribution Losses(2) Total Volume Losses (kW) 1,107,059,543 1,401,294,674 1,547,414,726 1,211,305,000 - 1,211,305,000 1,199,190,000 1,199,190,000

Total Cost of Losses (Rand '000) 622,721 819,057 973,512 846,000 - 846,000 904,600 904,600

Water Distribution Losses(2) Total Volume Losses (kℓ) 75,112,366 59,240,906 58,251,245 83,009,000 - 83,009,000 82,179,000 82,179,000

Total Cost of Losses (Rand '000) 376,313 326,357 349,886 493,100 - 493,100 537,000 537,000

Employee Costs Employee costs/(Total Revenue - capital revenue)26.7% 28.1% 26.8% 26.9% 0.0% 26.6% 26.5%

Repairs and Maintenance R&M/(Total Revenue excluding capital revenue) 7.2% 6.4% 6.4% 5.9% 0.0% 5.9% 5.5% 5.2%

Finance Charges and Depreciation FC&D/(Total Revenue - capital revenue) 9.4% 9.7% 10.6% 8.6% 0.0% 8.2% 8.6% 8.5%

IDP regulation financial viability

indicators

i. Debt Coverage

(Total Operating Revenue - Operating

Grants)/Debt service payments due within financial

year) 5.6 12.6 13.5 14.0 0.0 13.8 13.2 12.7

ii. O/S Service Debtors to RevenueTotal outstanding service debtors/annual revenue

received for services 16.0% 12.0% 11.0% 11.0% 0.0% 9.9% 9.4% 8.9%

iii. Cost Coverage(Available cash + Investments)/monthly fixed

operational expenditure -0.9 -0.5 -0.3 1.0 - 0.2 0.8 1.5

Budget Year 2015/16

50

50

Table 23: MBRR SB5 - Adjustments Budget - social, economic and demographic statistics and assumptions

51

51

Actual

Outcome

Actual

Outcome

Actual

Outcome

Original

Budget

2001

Census

2007

Survey

2011

Census2012/13 2013/14 2014/15

Budget

Year

2015/16

Budget

Year

2015/16

Budget

Year +1

2016/17

Budget

Year +2

2017/18

Demographics

Population 1,985,982 2,345,908 2,921,488 2,921,488 2,921,488 2,921,488 2,921,488 2,921,488 2,921,488 2,921,488

Females Aged 5 - 14 170,520 251,040 199,704 199,704 199,704 199,704 199,704 199,704 199,704 199,704

Males Aged 5 - 14 160,586 236,416 203,540 203,540 203,540 203,540 203,540 203,540 203,540 203,540

Females Aged 15 - 34 415,508 440,501 582,581 582,581 582,581 582,581 582,581 582,581 582,581 582,581

Males Aged 15 - 34 391,303 414,841 603,024 603,024 603,024 603,024 603,024 603,024 603,024 603,024

Unemployment 306,034 334,189 345,356 345,356 345,356 345,356 345,356 345,356 345,356 345,356

Montly Household Income (No. of Households)

No Income 92,522 - 135,819 135,819 135,819 135,819 135,819 135,819 135,819 135,819

R1 - R1 600 185,450 - 161,342 161,342 161,342 161,342 161,342 161,342 161,342 161,342

R1 601 - R3 200 93,352 - 141,288 141,288 141,288 141,288 141,288 141,288 141,288 141,288

R3 201 - R6 400 80,288 - 121,234 121,234 121,234 121,234 121,234 121,234 121,234 121,234

R6 401 - R12 800 69,247 - 107,561 107,561 107,561 107,561 107,561 107,561 107,561 107,561

R12 801 - R25 600 52,129 - 103,004 103,004 103,004 103,004 103,004 103,004 103,004 103,004

R25 601 - R51 200 22,176 - 84,773 84,773 84,773 84,773 84,773 84,773 84,773 84,773

R52 201 - R102 400 5,839 - 41,019 41,019 41,019 41,019 41,019 41,019 41,019 41,019

R102 401 - R204 800 2,974 - 10,938 10,938 10,938 10,938 10,938 10,938 10,938 10,938

R204 801 - R409 600 2,048 - 4,558 4,558 4,558 4,558 4,558 4,558 4,558 4,558

R409 601 - R819 200 - - - - - - - - - -

> R819 200 - - - - - - - - - -

Poverty Profiles (No. of Households)

< R2 060 per Household per Month - - - - - - - - - -

Insert Description - - - - - - - - - -

Household/Demographics (000)

Number of People in Municipal Area 1,986 2,346 2,921 2,921 2,921 2,921 2,921 2,921 2,921 2,921

Number of Poor People in Municipal Area 1,986 2,346 2,921 1,325 1,325 1,325 1,325 1,325 1,325 1,325

Number of Households in Municipal Area 606 687 912 912 912 912 912 912 912 912

Number of Poor Households in Municipal Area 371 - 413 413 413 413 413 413 413 413

Definition of poor household (R per Month) - - - 2,280 2,520 2,740 2,860 2,860 2,980 3,100

Housing Statistics

Formal 455,731 486,141 735,231 735,231 735,231 735,231 735,231 735,231 735,231 735,231

Informal 150,294 200,499 176,305 176,305 176,305 176,305 176,305 176,305 176,305 176,305

Total Number of Households 606,025 686,640 911,536 911,536 911,536 911,536 911,536 911,536 911,536 911,536

Dwellings Provided by Municipality - - - - - - - - - -

Dwellings Provided by Province/s - - - - - - - - - -

Dwellings Provided by Private Sector - - - - - - - - - -

Total New Housing Dwellings - - - - - - - - - -

Economic

Inflation/Inflation Outlook (CPIX) - - - 5.9% 5.1% 6.2% 5.8% 5.8% 5.5% 5.3%

Interest Rate - Borrowing - - - 9.0% 9.0% 9.0% 10.5% 10.5% 10.5% 10.5%

Interest Rate - Investment - - - 8.0% 8.0% 8.0% 8.0% 8.0% 8.0% 8.0%

Remuneration Increases - - - 6.5% 6.9% 6.8% 5.8% 5.8% 6.4% 6.4%

Consumption Growth (Electricity) - - - 0.5% 0.0% 0.0% (2.7%) (2.7% ) 0.0% 0.0%

Consumption Growth (Water) - - - 3.0% 0.0% 1.5% 0.5% 0.5% 0.0% 0.0%

Collection Rates

Property Tax/Service Charges - - - 94.0% 94.0% 94.0% 92.0% 92.0% 92.0% 92.0%

Rental of Facilities and Equipment - - - 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

Interest - External Investments - - - 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

Interest - Debtors - - - 50.0% 50.0% 50.0% 50.0% 50.0% 50.0% 50.0%

Revenue from Agency Services - - - 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

Description of Economic Indicator

Medium Term Revenue &

Expenditure Framework

52

52

Table 24: MBRR SB6 - Adjustments Budget - funding measurement

Description 2012/13 2013/14 2014/15

R thousands

Audited

Outcome

Audited

Outcome

Audited

Outcome

Original

Budget

Prior

Adjusted

Adjusted

Budget

Budget Year

+ 1 2016/17

Budget Year

+ 2 2017/18

Funding Measures

Cash/cash equivalents at the year end - R'000 18(1)b 1,322,122 797,248 550,420 1,852,226 - 345,635 1,563,969 3,106,281

Cash + investments at the yr end less applications - R'000 18(1)b (1,233,508) (2,084,273) (2,674,049) (712,296) - (2,531,347) (1,686,823) 1,705,424

Cash year end/monthly employee/supplier payments 18(1)b 0.9 0.5 0.3 1.0 0.0 0.2 0.8 1.5

Surplus/(Deficit) excluding depreciation offsets: R'000 18(1) 1,828,830 619,417 1,177,976 3,038,075 - 2,471,933 3,615,295 4,018,066

Service charge rev % change - macro CPIX target exclusive 18(1)a,(2) 0.0% 0.0% 0.0% 8.0% 0.0% 9.2% 1.7% 2.8%

Cash receipts % of Ratepayer & Other revenue 18(1)a,(2) 92.0% 97.7% 89.5% 91.6% 0.0% 87.7% 88.0% 88.3%

Debt impairment expense as a % of total billable revenue 18(1)a,(2) 5.5% 7.4% 3.9% 4.9% 0.0% 3.6% 3.6% 3.5%

Capital payments % of capital expenditure 18(1)c;19 99.5% 108.4% 118.9% 98.0% 0.0% 97.0% 98.0% 98.0%

Borrowing receipts % of capital expenditure (excl. transfers) 18(1)c 2227.7% 303.7% 1685.9% 3428.6% 0.0% 649.5% 800.0% 600.0%

Grants % of Govt. legislated/gazetted allocations 18(1)a 100.3% 100.2% 100.1% 100.1% 0.0% 100.2% 100.0% 100.0%

Current consumer debtors % change - incr(decr) 18(1)a 0.0% 0.0% 0.0% -1.9% 0.0% 4.2% -2.0% 3.0%

Long term receivables % change - incr(decr) 18(1)a 0.0% 0.0% 0.0% 176.1% 0.0% -43.3% 1.6% -5.3%

R&M % of Property Plant & Equipment 20(1)(vi) 5.9% 4.5% 4.5% 4.4% 0.0% 4.1% 3.6% 3.5%

Asset renewal % of capital budget 20(1)(vi) 52.8% 51.9% 50.7% 43.1% 0.0% 46.7% 43.8% 45.7%

MFMA

section

Medium Term Revenue and Expenditure Framework

53

53

Table 25: MBRR SB7 - Consolidated Adjustments Budget - transfers and grant receipts

Description

Budget

Year + 1

2016/17

Budget

Year + 2

2017/18

Original

Budget

Prior

Adjusted

Multi Year

Capital

Nat. or

Prov. Govt

Other

Adjusts.

Total

Adjusts.

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

R Thousands A A1 C E F G H

RECEIPTS

Operating Transfers and Grants

National Government: 3,298,840 - - - - - 3,298,840 3,594,122 3,925,077

Local Government Equitable Share 1,654,390 - - - - - 1,654,390 1,886,413 2,131,544

Fuel Levy 1,395,849 - - - - - 1,395,849 1,467,741 1,538,936

Finance Management Grant 3,925 - - - - - 3,925 2,875 2,650

Water Services Operating Subsidy Grant - - - - - - - - -

Urban Settlement Development Grant - - - - - - - - -

Municipal Human Settlement Capacity Grant 12,831 - - - - - 12,831 12,831 14,755

Expanded Public Works Programme Incentive Grant 31,143 - - - - - 31,143 - -

Public Transport Network Operations Grant 161,000 - - - - - 161,000 186,000 195,300

Integrated City Development Grant 39,702 - - - - - 39,702 38,262 41,892

Municipal Disaster Recovery Grant - - - - - - - - -

Restructuring - - - - - - - -

Public Transport Infrastructure and Systems Grant - - - - - - - - -

2010 FIFA World Cup Host City Operating Grant - - - - - - - -

2010 FIFA World Cup Loftus Stadium - - - - - - - -

Electricity Demand Side (EDSM) - - - - - - - -

Neighbourhood Development Grant - - - - - - - -

Provincial Government 120,866 - - 86,028 - 86,028 206,894 122,297 128,286

Primary Health Care 42,085 - - - - - 42,085 44,316 46,532

Emergency Medical Services 59,687 - - - - - 59,687 62,850 65,993

HIV and Aids Grant 11,501 - - 447 - 447 11,948 12,111 12,717

Sports and Recreation : Community Libraries 6,700 - - (1,075) - (1,075) 5,625 2,550 2,550

Gautrans - - - - - - - -

Research and Technology Development and Services 893 - - - - - 893 470 494

Opex Grants: DACE - - - - - - - -

Performance Management - - - - - - - -

Housing Accreditation - - - - - - - -

Housing Top Structure - - 86,656 - 86,656 86,656 - -

Incorporation of Metsweding - - - - - - - -

Operation Clean Audit (OPCA) - - - - - - - -

Debtor Book (New) - - - - - - - -

District Municipality - - - - - - - - -

[insert description] - - - - - - - - -

Other Grant Providers 250,535 - - 8,850 (9,559) (708) 249,827 284,485 350,383

Broadband/Wifi-DTPS - - - 8,850 - 8,850 8,850 - -

DBSA - - - - - - - -

Opex Bonthle Ke Botho - - - - - - - -

NDMC Reservists - - - - - - - -

Event Sponsorship - - - - - - - -

Sport and Recreation: Drakensburg Promotions CC. - - - - - - - -

Industrial Development Corporation (IDC) - - - - - - - -

Housing Company Tshwane 23,445 - - (15,445) (15,445) 8,000 57,395 123,292

TEDA 54,150 - - 5,886 5,886 60,036 54,150 54,150

Sandpruit 172,940 - - - - 172,940 172,940 172,940

LGSETA - - - - - - - -

Total Operating Transfers and Grants 3,670,241 - - 94,878 (9,559) 85,320 3,755,561 4,000,904 4,403,746

Capital Transfers and Grants

National Government 2,408,542 - - (37,381) - (37,381) 2,371,161 2,454,739 2,604,126

Urban Settlement Development Grant 1,500,683 - - - - - 1,500,683 1,574,837 1,664,734

Public Transport Infrastructure and Systems Grant 770,609 - - - - - 770,609 759,902 799,392

Integrated National Electrification Programme 37,000 - - - - - 37,000 40,000 60,000

Neighbourhood Development Partnership Grant 100,000 - - (37,381) - (37,381) 62,619 80,000 80,000

Finance Management Grant 250 - - - - - 250 - -

Energy Efficiency and Demand Side Management - - - - - - - - -

Electricity Demand Side Management - - - - - - - -

Water Affairs - - - - - - - -

Restructuring - - - - - - - -

Expanded Public Works Programme Incentive Grant - - - - - - - -

Gautrans Job Creation - - - - - - - -

Provincial Government 40,551 - - - - - 40,551 40,000 28,000

Sport and Recreation: Community Libraries 7,551 - - - - - 7,551 8,000 6,000

Gautrans Job Creation - - - - - - - - -

Social Infrastructure Grant : 20 Priority Township Project: 33,000 - - - - - 33,000 32,000 22,000

Sport and Recreation: HM Pitje Stadium - - - - - - - - -

Housing - - - - - - - -

Housing: Acquisition of Land - - - - - - - -

Housing: Accreditation - - - - - - - -

Economic Development - - - - - - - -

District Municipality - - - - - - - - -

[insert description] - - - - - - - - -

Other Grant Providers 1,773 - - - - - 1,773 200 -

Housing: Delft Grant - - - - - - - - -

Smart Connect Grant 1,773 - - - - 1,773 200 -

Ringfencing of Bulk Containers Cost for Blue IQ - - - - - - - -

Monument Golf Club - - - - - - - -

Merit Award: LGSETA - - - - - - - -

Merit Award: LGSETA - - - - - - - -

Total Capital Transfers and Grants 2,450,866 - - (37,381) - (37,381) 2,413,485 2,494,939 2,632,126

TOTAL RECEIPTS OF TRANSFERS & GRANTS 6,121,107 - - 57,497 (9,559) 47,939 6,169,046 6,495,843 7,035,872

Budget Year 2015/16

54

54

Table 26: MBRR SB7 - Adjustments Budget - transfers and grant receipts

Description

Budget

Year + 1

2016/17

Budget

Year + 2

2017/18

Original

Budget

Prior

Adjusted

Multi Year

Capital

Nat. or

Prov. Govt

Other

Adjusts.

Total

Adjusts.

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

R Thousands A A1 C E F G H

RECEIPTS

Operating Transfers and Grants

National Government: 3,298,840 - - - - - 3,298,840 3,594,122 3,925,077

Local Government Equitable Share 1,654,390 - - - - - 1,654,390 1,886,413 2,131,544

Fuel Levy 1,395,849 - - - - - 1,395,849 1,467,741 1,538,936

Finance Management Grant 3,925 - - - - - 3,925 2,875 2,650

Water Services Operating Subsidy Grant - - - - - - - - -

Urban Settlement Development Grant - - - - - - - - -

Municipal Human Settlement Capacity Grant 12,831 - - - - - 12,831 12,831 14,755

Expanded Public Works Programme Incentive Grant 31,143 - - - - - 31,143 - -

Public Transport Network Operations Grant 161,000 - - - - - 161,000 186,000 195,300

Integrated City Development Grant 39,702 - - - - - 39,702 38,262 41,892

Municipal Disaster Recovery Grant - - - - - - - - -

Restructuring - - - - - - - -

Public Transport Infrastructure and Systems Grant - - - - - - - - -

2010 FIFA World Cup Host City Operating Grant - - - - - - - -

2010 FIFA World Cup Loftus Stadium - - - - - - - -

Electricity Demand Side (EDSM) - - - - - - - -

Neighbourhood Development Grant - - - - - - - -

Provincial Government 120,866 - - 86,028 - 86,028 206,894 122,297 128,286

Primary Health Care 42,085 - - - - - 42,085 44,316 46,532

Emergency Medical Services 59,687 - - - - - 59,687 62,850 65,993

HIV and Aids Grant 11,501 - - 447 - 447 11,948 12,111 12,717

Sports and Recreation : Community Libraries 6,700 - - (1,075) - (1,075) 5,625 2,550 2,550

Gautrans - - - - - - - -

Research and Technology Development and Services 893 - - - - - 893 470 494

Opex Grants: DACE - - - - - - - -

Performance Management - - - - - - - -

Housing Accreditation - - - - - - - -

Housing Top Structure - - 86,656 - 86,656 86,656 - -

Incorporation of Metsweding - - - - - - - -

Operation Clean Audit (OPCA) - - - - - - - -

Debtor Book (New) - - - - - - - -

District Municipality - - - - - - - - -

[insert description] - - - - - - - - -

Other Grant Providers - - - 8,850 - 8,850 8,850 - -

Broadband/Wifi-DTPS - - - 8,850 - 8,850 8,850 - -

DBSA - - - - - - - -

Opex Bonthle Ke Botho - - - - - - - -

NDMC Reservists - - - - - - - -

Event Sponsorship - - - - - - - -

Sport and Recreation: Drakensburg Promotions CC. - - - - - - - -

Industrial Development Corporation (IDC) - - - - - - - -

Housing Company Tshwane - - - - - - - -

TEDA - - - - - - - -

Sandpruit - - - - - - - -

LGSETA - - - - - - - -

Total Operating Transfers and Grants 3,419,706 - - 94,878 - 94,878 3,514,584 3,716,419 4,053,363

Capital Transfers and Grants

National Government 2,408,542 - - (37,381) - (37,381) 2,371,161 2,454,739 2,604,126

Urban Settlement Development Grant 1,500,683 - - - - - 1,500,683 1,574,837 1,664,734

Public Transport Infrastructure and Systems Grant 770,609 - - - - - 770,609 759,902 799,392

Integrated National Electrification Programme 37,000 - - - - - 37,000 40,000 60,000

Neighbourhood Development Partnership Grant 100,000 - - (37,381) - (37,381) 62,619 80,000 80,000

Finance Management Grant 250 - - - - - 250 - -

Energy Efficiency and Demand Side Management - - - - - - - - -

Electricity Demand Side Management - - - - - - - -

Water Affairs - - - - - - - -

Restructuring - - - - - - - -

Expanded Public Works Programme Incentive Grant - - - - - - - -

Gautrans Job Creation - - - - - - - -

Provincial Government 40,551 - - - - - 40,551 40,000 28,000

Sport and Recreation: Community Libraries 7,551 - - - - - 7,551 8,000 6,000

Gautrans Job Creation - - - - - - - - -

Social Infrastructure Grant : 20 Priority Township Project:33,000 - - - - - 33,000 32,000 22,000

Sport and Recreation: HM Pitje Stadium - - - - - - - - -

Housing - - - - - - - -

Housing: Acquisition of Land - - - - - - - -

Housing: Accreditation - - - - - - - -

Economic Development - - - - - - - -

District Municipality - - - - - - - - -

[insert description] - - - - - - - - -

Other Grant Providers 1,773 - - - - - 1,773 200 -

Housing: Delft Grant - - - - - - - - -

Smart Connect Grant 1,773 - - - - 1,773 200 -

Ringfencing of Bulk Containers Cost for Blue IQ - - - - - - - -

Monument Golf Club - - - - - - - -

Merit Award: LGSETA - - - - - - - -

DBSA/SANBI Groen Sebenza - - - - - - - -

Total Capital Transfers and Grants 2,450,866 - - (37,381) - (37,381) 2,413,485 2,494,939 2,632,126

TOTAL RECEIPTS OF TRANSFERS & GRANTS5,870,572 - - 57,497 - 57,497 5,928,070 6,211,358 6,685,489

Budget Year 2015/16

55

55

Table 27: MBRR SB8 - Consolidated Adjustments Budget - expenditure on transfers and grant programme

56

56

Description

Budget

Year + 1

2016/17

Budget

Year + 2

2017/18

Original

Budget

Prior

Adjusted

Multi Year

Capital

Nat. or

Prov. Govt

Other

Adjusts.

Total

Adjusts.

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

R Thousand A A1 C E F G H

EXPENDITURE ON TRANSFER AND GRAND PROGRAM

Operating Transfers and Grants

National Government 3,298,840 - - 36,613 - 36,613 3,335,453 3,594,122 3,925,077

Local Government Equitable Share 1,654,390 - - - - - 1,654,390 1,886,413 2,131,544

Fuel Levy 1,395,849 - - - - - 1,395,849 1,467,741 1,538,936

Finance Management Grant 3,925 - - - - - 3,925 2,875 2,650

Water Services Operating Subsidy Grant - - - - - - - - -

Urban Settlement Development Grant - - - - - - - - -

Municipal Human Settlement Capacity Grant 12,831 - - 16,419 - 16,419 29,250 12,831 14,755

Expanded Public Works Programme Incentive

Grant 31,143 - - - - - 31,143 - -

Public Transport Network Operations Grant 161,000 - - - - - 161,000 186,000 195,300

Integrated City Development Grant 39,702 - - 6,307 - 6,307 46,009 38,262 41,892

Municipal Disaster Recovery Grant - - 13,886 - 13,886 13,886 - -

Restructuring - - - - - - - -

Public Transport Infrastructure and Systems Grant - - - - - - - - -

2010 FIFA World Cup Host City Operating Grant - - - - - - - -

2010 FIFA World Cup Loftus Stadium - - - - - - - -

Electricity Demand Side (EDSM) - - - - - - - -

Neighbourhood Development Grant - - - - - - - -

Provincial Government 120,866 - - 87,996 - 87,996 208,862 122,297 128,286

Primary Health Care 42,085 - - - - - 42,085 44,316 46,532

Emergency Medical Services 59,687 - - - - - 59,687 62,850 65,993

HIV and Aids Grant 11,501 - - 447 - 447 11,948 12,111 12,717

Sports and Recreation : Community Libraries 6,700 - - - - - 6,700 2,550 2,550

Gautrans - - - - - - - - -

Research and Technology Development and

Services 893 - - 893 - 893 1,786 470 494

Opex Grants: DACE - - - - - - - -

Performance Management - - - - - - - -

Housing Accreditation - - - - - - - -

Housing Top Structure - - 86,656 - 86,656 86,656 - -

Incorporation of Metsweding - - - - - - - -

Operation Clean Audit (OPCA) - - - - - - - -

Debtor Book (New) - - - - - - - -

District Municipality - - - - - - - - -

[Insert Description] - - - - - - - - -

Other Grand Providers 250,535 - - 8,850 - 8,850 259,385 - -

Broadband/Wifi-DTPS - - - 8,850 - 8,850 8,850 - -

LGSETA - - - - - - - -

DBSA - - - - - - - -

Opex Bonthle Ke Botho - - - - - - - -

NDMC Reservists - - - - - - - -

Event Sponsorship - - - - - - - -

Sport and Recreation: Drakensburg Promotions

CC. - - - - - - - -

Industrial Development Corporation (IDC) - - - - - - - -

Housing Company Tshwane 23,445 - - - - 23,445 - -

TEDA 54,150 - - - - 54,150 - -

Sandpruit 172,940 - - - - 172,940 - -

Total Operating Expendture

Transfers/Grants 3,670,241 - - 133,459 - 133,459 3,803,700 3,716,419 4,053,363

Capital Expenditure of Transfers and Grants

National Government 2,408,542 - - (513) - (513) 2,408,029 2,454,739 2,604,126

Urban Settlement Development Grant 1,500,683 - - 36,867 - 36,867 1,537,550 1,574,837 1,664,734

Public Transport Infrastructure and Systems Grant 770,609 - - - - - 770,609 759,902 799,392

Integrated National Electrification Programme 37,000 - - 1 - 1 37,001 40,000 60,000

Neighbourhood Development Partnership Grant 100,000 - - (37,381) - (37,381) 62,619 80,000 80,000

Finance Management Grant 250 - - - - - 250 - -

Energy Efficiency and Demand Side Management - - - - - - - - -

Electricity Demand Side Management - - - - - - - -

Water Affairs - - - - - - - -

Restructuring - - - - - - - -

Expanded Public Works Programme Incentive

Grant - - - - - - - -

Gautrans Job Creation - - - - - - - -

Provincial Government 40,551 - - 5,682 - 5,682 46,233 52,000 28,000

Sport and Recreation: Community Libraries 7,551 - - - - - 7,551 8,000 6,000

Gautrans Job Creation - - - - - - - 12,000 -

Social Infrastructure Grant : 20 Priority Township

Project: 33,000 - - 5,682 - 5,682 38,682 32,000 22,000

Sport and Recreation: HM Pitje Stadium - - - - - - - -

Housing - - - - - - - -

Housing: Acquisition of Land - - - - - - - -

Housing: Accreditation - - - - - - - -

Economic Development - - - - - - - -

District Municipality - - - - - - - - -

[Insert Description] - - - - - - - - -

Other Grant Providers 4,067 - - - (2,293) (2,293) 1,773 200 -

Housing: Delft Grant 2,293 - - - (2,293) (2,293) - - -

Smart Connect Grant 1,773 - - - - 1,773 200 -

Ringfencing of Bulk Containers Cost for Blue IQ - - - - - - - -

Monument Golf Club - - - - - -

DBSA/SANBI Groen Sebenza - - - - - - - -

- - - - - -

Total Capital Expenditure of Transfers and Grants2,453,160 - - 5,169 (2,293) 2,876 2,456,036 2,506,939 2,632,126

Total Expenditure of Transfers and Grants 6,123,401 - - 138,628 (2,293) 136,335 6,259,735 6,223,358 6,685,489

Budget Year 2015/16

57

57

Table 28: MBRR SB8 - Adjustments Budget - expenditure on transfers and grant programme

Description

Budget

Year + 1

2016/17

Budget

Year + 2

2017/18

Original

Budget

Prior

Adjusted

Multi Year

Capital

Nat. or

Prov. Govt

Other

Adjusts.

Total

Adjusts.

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

R Thousand A A1 C E F G H

EXPENDITURE ON TRANSFER AND GRAND PROGRAM

Operating Transfers and Grants

National Government 3,298,840 - - 36,613 - 36,613 3,335,453 3,594,122 3,925,077

Local Government Equitable Share 1,654,390 - - - - - 1,654,390 1,886,413 2,131,544

Fuel Levy 1,395,849 - - - - - 1,395,849 1,467,741 1,538,936

Finance Management Grant 3,925 - - - - - 3,925 2,875 2,650

Water Services Operating Subsidy Grant - - - - - - - - -

Urban Settlement Development Grant - - - - - - - - -

Municipal Human Settlement Capacity Grant 12,831 - - 16,419 - 16,419 29,250 12,831 14,755

Expanded Public Works Programme Incentive

Grant 31,143 - - - - - 31,143 - -

Public Transport Network Operations Grant 161,000 - - - - - 161,000 186,000 195,300

Integrated City Development Grant 39,702 - - 6,307 - 6,307 46,009 38,262 41,892

Municipal Disaster Recovery Grant - - 13,886 - 13,886 13,886 - -

Restructuring - - - - - - - -

Public Transport Infrastructure and Systems Grant - - - - - - - - -

2010 FIFA World Cup Host City Operating Grant - - - - - - - -

2010 FIFA World Cup Loftus Stadium - - - - - - - -

Electricity Demand Side (EDSM) - - - - - - - -

Neighbourhood Development Grant - - - - - - - -

Provincial Government 120,866 - - 87,996 - 87,996 208,862 122,297 128,286

Primary Health Care 42,085 - - - - - 42,085 44,316 46,532

Emergency Medical Services 59,687 - - - - - 59,687 62,850 65,993

HIV and Aids Grant 11,501 - - 447 - 447 11,948 12,111 12,717

Sports and Recreation : Community Libraries 6,700 - - - - - 6,700 2,550 2,550

Gautrans - - - - - - - - -

Research and Technology Development and

Services 893 - - 893 - 893 1,786 470 494

Opex Grants: DACE - - - - - - - -

Performance Management - - - - - - - -

Housing Accreditation - - - - - - - -

Housing Top Structure - - 86,656 - 86,656 86,656 - -

Incorporation of Metsweding - - - - - - - -

Operation Clean Audit (OPCA) - - - - - - - -

Debtor Book (New) - - - - - - - -

District Municipality - - - - - - - - -

[Insert Description] - - - - - - - - -

Other Grand Providers - - - 8,850 - 8,850 8,850 - -

Broadband/Wifi-DTPS - - - 8,850 - 8,850 8,850 - -

LGSETA - - - - - - - -

DBSA - - - - - - - -

Opex Bonthle Ke Botho - - - - - - - -

NDMC Reservists - - - - - - - -

Event Sponsorship - - - - - - - -

Sport and Recreation: Drakensburg Promotions

CC. - - - - - - - -

Industrial Development Corporation (IDC) - - - - - - - -

Housing Company Tshwane - - - - - - - -

TEDA - - - - - - - -

Sandpruit - - - - - - - -

Total Operating Expendture Transfers/Grants 3,419,706 - - 133,459 - 133,459 3,553,165 3,716,419 4,053,363

Capital Expenditure of Transfers and Grants

National Government 2,408,542 - - (513) - (513) 2,408,029 2,454,739 2,604,126

Urban Settlement Development Grant 1,500,683 - - 36,867 - 36,867 1,537,550 1,574,837 1,664,734

Public Transport Infrastructure and Systems Grant 770,609 - - - - - 770,609 759,902 799,392

Integrated National Electrification Programme 37,000 - - 1 - 1 37,001 40,000 60,000

Neighbourhood Development Partnership Grant 100,000 - - (37,381) - (37,381) 62,619 80,000 80,000

Finance Management Grant 250 - - - - - 250 - -

Energy Efficiency and Demand Side Management - - - - - - - - -

Electricity Demand Side Management - - - - - - - -

Water Affairs - - - - - - - -

Restructuring - - - - - - - -

Expanded Public Works Programme Incentive

Grant - - - - - - - -

Gautrans Job Creation - - - - - - - -

Provincial Government 40,551 - - 5,682 - 5,682 46,233 52,000 28,000

Sport and Recreation: Community Libraries 7,551 - - - - - 7,551 8,000 6,000

Gautrans Job Creation - - - - - - - 12,000 -

Social Infrastructure Grant : 20 Priority Township

Project: 33,000 - - 5,682 - 5,682 38,682 32,000 22,000

Sport and Recreation: HM Pitje Stadium - - - - - - - -

Housing - - - - - - - -

Housing: Acquisition of Land - - - - - - - -

Housing: Accreditation - - - - - - - -

Economic Development - - - - - - - -

District Municipality - - - - - - - - -

[Insert Description] - - - - - - - - -

Other Grant Providers 4,067 - - - (2,293) (2,293) 1,773 200 -

Housing: Delft Grant 2,293 - - - (2,293) (2,293) - - -

Smart Connect Grant 1,773 - - - - 1,773 200 -

Ringfencing of Bulk Containers Cost for Blue IQ - - - - - - - -

Monument Golf Club - - - - - -

DBSA/SANBI Groen Sebenza - - - - - - - -

LG SETA Discretionaty grant (93 appies over 3

years) - New - - - - - -

Total Capital Expenditure of Transfers and Grants2,453,160 - - 5,169 (2,293) 2,876 2,456,036 2,506,939 2,632,126

Total Expenditure of Transfers and Grants 5,872,866 - - 138,628 (2,293) 136,335 6,009,200 6,223,358 6,685,489

Budget Year 2015/16

58

58

59

59

Table 29: MBRR SB9 - Consolidated Adjustments Budget - reconciliation of transfers, grant receipts, and unspent funds

Budget

Year + 1

2016/17

Budget

Year + 2

2017/18

Original

Budget

Prior

Adjusted

Multi Year

Capital

Nat. or

Prov.

Governme

nt

Other

Adjusts.

Total

Adjusts.

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

R Thousands A A1 C E F G H

Operating Transfers and Grants:

National Government:

Balance Unspent at Beginning of the Year - - - 36,613 - 36,613 36,613 - -

Current Year Receipts 3,298,840 - - - - - 3,298,840 3,594,122 3,925,077

Conditions Met - Transferred to Revenue 3,298,840 - - 36,613 - 36,613 3,335,453 3,594,122 3,925,077

Conditions Still to be Met - Transferred to Liabilities - - - - - - - -

Provincial Government:

Balance Unspent at Beginning of the Year - - - 893 - 893 893 - -

Current Year Receipts 120,866 - - 87,103 - 87,103 207,969 122,297 128,286

Conditions Met - Transferred to Revenue 120,866 - - 87,996 - 87,996 208,862 122,297 128,286

Conditions Still to be Met - Transferred to Liabilities - - - - - - - - -

District Municipality:

Balance Unspent at Beginning of the Year - - - - - - - - -

Current Year Receipts - - - - - - - - -

Conditions Met - Transferred to Revenue - - - - - - - - -

Conditions Still to be Met - Transferred to Liabilities - - - - - - - - -

Other Grant Providers:

Balance Unspent at Beginning of the Year - - - - - - - - -

Current Year Receipts 250,535 - - 8,850 - 8,850 259,385 - -

Conditions Met - Transferred to Revenue 250,535 - - 8,850 - 8,850 259,385 - -

Conditions Still to be Met - Transferred to Liabilities - - - - - - - - -

Total Operating Transfers and Grants Revenue 3,670,241 - - 133,459 - 133,459 3,803,700 3,716,419 4,053,363

Total Operating Transfers and Grants - CTBM - - - - - - - - -

Capital Transfers and Grants:

National Government:

Balance Unspent at Beginning of the Year - - - (513) - (513) (513) - -

Current Year Receipts 2,408,542 - - - - - 2,408,542 2,454,739 2,604,126

Conditions Met - Transferred to Revenue 2,408,542 - - (513) - (513) 2,408,029 2,454,739 2,604,126

Conditions Still to be Met - Transferred to Liabilities - - - - - - - - -

Provincial Government:

Balance Unspent at Beginning of the Year - - - 5,682 - 5,682 5,682 12,000 -

Current Year Receipts 40,551 - - - - - 40,551 40,000 28,000

Conditions Met - Transferred to Revenue 40,551 - - 5,682 - 5,682 46,233 52,000 28,000

Conditions Still to be Met - Transferred to Liabilities - - - - - - - - -

District Municipality:

Balance Unspent at Beginning of the Year - - - - - - - - -

Current Year Receipts - - - - - - - - -

Conditions Met - Transferred to Revenue - - - - - - - - -

Conditions Still to be Met - Transferred to Liabilities - - - - - - - - -

Other Grant Providers:

Balance Unspent at Beginning of the Year 2,293 - - - (2,293) (2,293) - - -

Current Year Receipts 1,773 - - - - - 1,773 200 -

Conditions Met - Transferred to Revenue 4,067 - - - (2,293) (2,293) 1,773 200 -

Conditions Still to be Met - Transferred to Liabilities - - - - - - - - -

Total Capital Transfers and Grants Revenue 2,453,160 - - 5,169 (2,293) 2,876 2,456,036 2,506,939 2,632,126

Total Capital Transfers and Grants - CTBM - - - - - - - - -

- - - - - -

TOTAL TRANSFER AND GRANTS REVENUE 6,123,401 - - 138,628 (2,293) 136,335 6,259,735 6,223,358 6,685,489

TOTAL TRANSFERS AND GRANTS - CTBM - - - - - - - - -

Description

Budget Year 2015/16

60

60

Table 30: MBRR SB9 - Adjustments Budget - reconciliation of transfers, grant receipts, and unspent funds

Budget

Year + 1

2016/17

Budget

Year + 2

2017/18

Original

Budget

Prior

Adjusted

Multi Year

Capital

Nat. or

Prov.

Governme

nt

Other

Adjusts.

Total

Adjusts.

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

R Thousands A A1 C E F G H

Operating Transfers and Grants:

National Government:

Balance Unspent at Beginning of the Year - - - 36,613 - 36,613 36,613 - -

Current Year Receipts 3,298,840 - - - - - 3,298,840 3,594,122 3,925,077

Conditions Met - Transferred to Revenue 3,298,840 - - 36,613 - 36,613 3,335,453 3,594,122 3,925,077

Conditions Still to be Met - Transferred to Liabilities - - - - - - - -

Provincial Government:

Balance Unspent at Beginning of the Year - - - 893 - 893 893 - -

Current Year Receipts 120,866 - - 87,103 - 87,103 207,969 122,297 128,286

Conditions Met - Transferred to Revenue 120,866 - - 87,996 - 87,996 208,862 122,297 128,286

Conditions Still to be Met - Transferred to Liabilities - - - - - - - - -

District Municipality:

Balance Unspent at Beginning of the Year - - - - - - - - -

Current Year Receipts - - - - - - - - -

Conditions Met - Transferred to Revenue - - - - - - - - -

Conditions Still to be Met - Transferred to Liabilities - - - - - - - - -

Other Grant Providers:

Balance Unspent at Beginning of the Year - - - - - - - - -

Current Year Receipts - - - 8,850 - 8,850 8,850 - -

Conditions Met - Transferred to Revenue - - - 8,850 - 8,850 8,850 - -

Conditions Still to be Met - Transferred to Liabilities - - - - - - - - -

Total Operating Transfers and Grants Revenue 3,419,706 - - 133,459 - 133,459 3,553,165 3,716,419 4,053,363

Total Operating Transfers and Grants - CTBM - - - - - - - - -

Capital Transfers and Grants:

National Government:

Balance Unspent at Beginning of the Year - - - (513) - (513) (513) - -

Current Year Receipts 2,408,542 - - - - - 2,408,542 2,454,739 2,604,126

Conditions Met - Transferred to Revenue 2,408,542 - - (513) - (513) 2,408,029 2,454,739 2,604,126

Conditions Still to be Met - Transferred to Liabilities - - - - - - - - -

Provincial Government:

Balance Unspent at Beginning of the Year - - - 5,682 - 5,682 5,682 12,000 -

Current Year Receipts 40,551 - - - - - 40,551 40,000 28,000

Conditions Met - Transferred to Revenue 40,551 - - 5,682 - 5,682 46,233 52,000 28,000

Conditions Still to be Met - Transferred to Liabilities - - - - - - - - -

District Municipality:

Balance Unspent at Beginning of the Year - - - - - - - - -

Current Year Receipts - - - - - - - - -

Conditions Met - Transferred to Revenue - - - - - - - - -

Conditions Still to be Met - Transferred to Liabilities - - - - - - - - -

Other Grant Providers:

Balance Unspent at Beginning of the Year 2,293 - - - (2,293) (2,293) - - -

Current Year Receipts 1,773 - - - - - 1,773 200 -

Conditions Met - Transferred to Revenue 4,067 - - - (2,293) (2,293) 1,773 200 -

Conditions Still to be Met - Transferred to Liabilities - - - - - - - - -

Total Capital Transfers and Grants Revenue 2,453,160 - - 5,169 (2,293) 2,876 2,456,036 2,506,939 2,632,126

Total Capital Transfers and Grants - CTBM - - - - - - - - -

- - - - - -

TOTAL TRANSFER AND GRANTS REVENUE 5,872,866 - - 138,628 (2,293) 136,335 6,009,200 6,223,358 6,685,489

TOTAL TRANSFERS AND GRANTS - CTBM - - - - - - - - -

Description

Budget Year 2015/16

61

61

Table 31: MBRR SB10 - Adjustments Budget - transfers and grants made by the municipality

Description

Budget

Year + 1

2016/17

Budget

Year + 2

2017/18

Original

Budget

Prior

Adjusted

Accum.

Funds

Multi Year

Capital

Unfore.

Unavoid.

Nat. or

Prov. Govt

Other

Adjusts.

Total

Adjusts.

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

R Thousands A A1 B C D E F G H

Cash transfers to Entities/Other External

Mechanisms

Municipal Entity 235,090 - - - - - (5,150) (5,150) 229,940 242,090 242,090

[insert description] - - - - - - - - - - -

[insert description] - - - - - - - - - - -

TOTAL ALLOCATIONS TO ENTITIES/EMs' 235,090 - - - - - (5,150) (5,150) 229,940 242,090 242,090

Non-cash transfers to other Organisations

Grants-In-Aid: Property Rates 24,208 - - - - - - - 24,208 25,297 26,385

[insert description] - - - - - - - - - - -

[insert description] - - - - - - - - - - -

TOTAL NON-CASH TRANSFERS TO OTHER

ORGANISATIONS: 24,208 - - - - - - - 24,208 25,297 26,385

TOTAL NON-CASH TRANSFERS 24,208 - - - - - - - 24,208 25,297 26,385

TOTAL TRANSFERS 259,298 - - - - - (5,150) (5,150) 254,148 267,387 268,475

Budget Year 2015/16

62

62

MBRR SB11 - Adjustments Budget - councillor and staff benefits

Original

Budget

Prior

Adjusted

Accum.

Funds

Multi Year

Capital

Unfore.

Unavoid.

Nat. or

Prov. Govt

Other

Adjusts

Total

Adjusts

Adjusted

Budget

5 6 7 8 9 10 11 12

R thousands A A1 B C D E F G H

Board Members of Entities

Basic Salaries and Wages - - - - - - - - -

Pension and UIF Contributions - - - - - - - - -

Medical Aid Contributions - - - - - - - - -

Overtime - - - - - - - - -

Performance Bonus - - - - - - - - -

Motor Vehicle Allowance - - - - - - - - -

Cellphone Allowance - - - - - - - - -

Housing Allowance - - - - - - - - -

Other Benefits and Allowances - - - - - - - - -

Board Fees 4,549 - - - - - (383) (383) 4,167 -8.4%

Payments in Lieu of Leave - - - - - - - - -

Long Service Awards - - - - - - - - -

Post Retirement Benefit Obligations - - - - - - - - -

Sub Total - Board Members of Entities 4,549 - - - - - (383) (383) 4,167 -8.4%

% Increase - - - - - - - - -

Senior Managers of Entities

Basic Salaries and Wages 8,503 - - - - - (1,316) (1,316) 7,187 -15.5%

Pension and UIF Contributions 21,260 - - - - - - - 21,260

Medical Aid Contributions 300 - - - - - - - 300

Overtime - - - - - - - - -

Performance Bonus 437 - - - - - - - 437

Motor Vehicle Allowance 1,236 - - - - - - - 1,236

Cellphone Allowance 447 - - - - - - - 447

Housing Allowance 208 - - - - - - - 208

Other Benefits and Allowances 410 - - - - - - - 410

Payments in Lieu of Leave - - - - - - - - -

Long Service Awards - - - - - - - - -

Post Retirement Benefit Obligations - - - - - - - - -

Sub Total - Senior Managers of Entities 32,801 - - - - - (1,316) (1,316) 31,484 -4.0%

% Increase - - - - - - - - -

Other Staff of Entities

Basic Salaries and Wages 68,454 - - - - - - - 68,454

Pension and UIF Contributions 11,860 - - - - - - - 11,860

Medical Aid Contributions 9,192 - - - - - - - 9,192

Overtime 2,414 - - - - - - - 2,414

Performance Bonus 4,486 - - - - - - - 4,486

Motor Vehicle Allowance 6,436 - - - - - - - 6,436

Cellphone Allowance 696 - - - - - - - 696

Housing Allowance 3,342 - - - - - - - 3,342

Other Benefits and Allowances 1,589 - - - - - - - 1,589

Payments in Lieu of Leave - - - - - - - - -

Long Service Awards - - - - - - - - -

Post Retirement Benefit Obligations - - - - - - - - -

Sub Total - Other Staff of Entities 108,469 - - - - - - - 108,469

% Increase - - - - - - - - -

Total Municipal Entities 145,819 - - - - - (1,699) (1,699) 144,120 -1.2%

COUNCILLOR ALLOWANCES, EMPLOYEE

REMUNERATION & ENTITY REMUNERATION 7,419,571 - - - - - 7,259,604 7,259,604 14,679,175 97.8%

% increase

TOTAL MANAGERS AND STAFF 7,303,273 - - - - - 7,147,237 7,147,237 14,450,510 97.9%

Summary of remuneration

Budget Year 2015/16

% change

63

63

Table 32: MBRR SB12 - Consolidated Adjustments Budget - monthly revenue and expenditure (municipal vote)

July August September October November December January February March April May JuneFull Year

Budget

Budget

Year

2015/16

Budget

Year + 1

2016/17

Budget

Year + 2

2017/18

R thousandOutcome Outcome Outcome Outcome Outcome Outcome

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

Revenue by Vote

City Planning and Development 4,648 4,645 4,893 5,940 14,482 14,482 14,482 14,482 14,482 14,482 14,482 14,482 135,981 135,981 132,283 139,955

Corporate & Shared Services 2,083 295 3,597 449 5,216 5,216 5,216 5,216 5,216 5,216 5,216 5,216 48,152 48,152 29,255 24,382

Economic Development 13,673 12,615 141 13,626 2,542 12,929 2,542 16,080 2,542 16,080 2,542 2,542 97,856 97,856 59,527 59,865

Emergency Services 24,337 526 875 19,915 5,242 5,242 5,242 5,242 5,242 5,242 5,242 5,242 87,592 87,592 77,362 80,999

Energy and Electricity Department 772,100 1,117,609 876,233 880,375 883,836 892,262 891,679 891,679 886,826 891,681 891,681 889,424 10,765,384 10,765,384 11,721,477 12,649,619

Environmental Management 110,237 97,457 111,148 110,375 109,627 109,592 109,592 109,592 109,596 109,596 109,599 109,615 1,306,026 1,306,026 1,420,625 1,550,073

Group Financial Services 1,149,830 908,243 450,710 434,349 684,730 684,730 684,730 684,730 684,730 684,730 684,730 694,732 8,430,977 8,430,977 9,262,016 10,163,009

Group Information & Communication Technology () 383 1 3 1,282 1,282 1,282 1,282 1,282 1,282 1,282 1,282 10,641 10,641 218 19

Housing & Human Settlement 53,207 6,440 (33,987) 26,404 93,203 94,334 91,580 91,583 91,582 91,582 91,585 128,363 825,877 825,877 768,942 874,174

Metro Police Services 434 696 543 1,063 24,952 24,952 24,952 24,952 24,952 24,952 24,952 24,952 202,349 202,349 202,724 203,099

Office of the City Manager 9,430 16,010 21,517 39,687 15,589 15,589 15,589 15,589 15,589 15,589 15,589 21,070 216,837 216,837 280,000 290,000

Service Delivery and Coordination 5,566 22,696 35,994 16,139 24,500 24,500 24,500 24,500 24,500 24,500 24,500 24,500 276,393 276,393 283,790 292,500

Transport 7,377 87,174 70,541 98,338 131,298 140,112 131,298 131,298 131,298 131,298 131,298 197,812 1,389,142 1,389,142 1,526,485 1,593,352

Water and Sanitation Department 341,203 327,427 418,929 457,125 422,710 389,415 390,570 416,151 417,823 421,312 418,412 578,626 4,999,703 4,999,703 4,989,380 5,457,387

Other Votes 1,552 10,458 81,154 2,810 23,729 27,505 23,729 23,729 23,729 23,729 23,729 31,171 297,026 297,026 290,582 283,689

Total Revenue By Vote 2,495,676 2,612,675 2,042,289 2,106,598 2,442,938 2,442,143 2,416,983 2,456,105 2,439,390 2,461,272 2,444,840 2,729,028 29,089,936 29,089,936 31,044,666 33,662,123

Expenditure By Vote

City Planning and Development 16,919 21,118 18,058 25,044 37,065 26,316 26,316 26,316 26,316 26,316 26,316 26,317 302,419 302,419 326,486 345,266

Corporate & Shared Services 44,042 66,063 73,797 81,727 115,412 101,591 101,591 101,591 101,591 101,591 101,591 101,592 1,092,179 1,092,179 1,139,363 1,182,868

Economic Development 33,776 22,916 23,863 38,771 36,620 34,461 34,461 33,400 34,460 37,944 34,471 33,464 398,606 398,606 369,777 378,405

Emergency Services 40,751 41,360 45,405 56,167 71,083 48,077 48,077 48,077 48,077 48,077 48,077 48,077 591,306 591,306 617,208 650,560

Energy and Electricity Department 773,823 169,769 906,027 1,350,247 732,651 713,910 713,910 713,900 713,910 713,910 713,900 727,244 8,943,202 8,943,202 8,850,174 9,513,914

Environmental Management 19,363 27,744 37,956 41,462 64,461 55,156 55,156 55,156 55,156 55,156 55,156 55,156 577,081 577,081 613,787 641,987

Group Financial Services 47,282 44,662 87,641 (108,091) 157,147 138,771 138,771 138,771 138,771 138,771 138,771 139,548 1,200,816 1,200,816 1,718,583 2,325,050

Group Information & Communication Technology 14,032 27,809 162,565 57,384 45,494 42,948 42,317 45,139 45,762 41,930 44,832 (6,868) 563,344 563,344 561,002 580,906

Housing & Human Settlement 17,203 19,769 32,082 54,039 43,630 44,454 43,172 43,820 42,635 42,309 42,492 41,944 467,549 467,549 439,995 527,662

Metro Police Services 85,279 141,252 112,000 143,721 203,768 157,372 157,372 157,372 157,372 157,372 157,372 157,372 1,787,625 1,787,625 1,840,900 1,939,582

Office of the City Manager 12,201 12,231 33,530 16,797 28,002 24,607 24,607 24,607 24,607 24,607 24,607 24,609 275,014 275,014 277,654 286,401

Service Delivery and Coordination 208,520 261,976 312,355 354,846 421,738 311,025 311,025 311,025 311,025 311,025 311,025 311,033 3,736,620 3,736,620 3,925,800 4,094,299

Transport 60,704 77,597 114,412 147,077 105,736 93,001 93,920 94,918 95,413 96,789 96,499 96,852 1,172,918 1,172,918 1,168,718 1,228,814

Water and Sanitation Department 95,773 404,727 299,171 317,705 332,816 300,085 317,618 312,074 326,438 336,508 336,920 371,789 3,751,625 3,751,625 3,821,288 4,112,753

Other Votes 102,716 126,125 155,551 211,634 178,072 142,381 142,381 142,381 142,381 142,381 142,381 142,571 1,770,956 1,770,956 1,760,943 1,833,500

Total Expenditure By Vote 1,572,385 1,465,120 2,414,412 2,788,530 2,573,694 2,234,156 2,250,697 2,248,549 2,263,916 2,274,690 2,274,411 2,270,699 26,631,258 26,631,258 27,431,677 29,641,967

Surplus/(Deficit) 923,291 1,147,555 (372,123) (681,932) (130,757) 207,987 166,287 207,556 175,474 186,582 170,429 458,329 2,458,677 2,458,677 3,612,989 4,020,156

Description

Budget Year 2015/16Medium Term Revenue and

Expenditure Framework

64

64

Table 33: MBRR SB12 – Adjustments Budget - monthly revenue and expenditure (municipal vote)

July August September October November December January February March April May JuneFull Year

Budget

Budget

Year

2015/16

Budget

Year + 1

2016/17

Budget

Year + 2

2017/18

R thousandOutcome Outcome Outcome Outcome Outcome Outcome

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

Revenue by Vote

City Planning and Development 4,648 4,645 4,893 5,940 14,482 14,482 14,482 14,482 14,482 14,482 14,482 14,482 135,981 135,981 132,283 139,955

Corporate & Shared Services 2,083 295 3,597 449 5,216 5,216 5,216 5,216 5,216 5,216 5,216 5,216 48,152 48,152 29,255 24,382

Economic Development 118 12,604 99 77 2,531 2,531 2,531 2,531 2,531 2,531 2,531 2,531 33,143 33,143 2,000 2,000

Emergency Services 24,337 526 875 19,915 5,242 5,242 5,242 5,242 5,242 5,242 5,242 5,242 87,592 87,592 77,362 80,999

Energy and Electricity Department 772,100 1,117,609 876,233 880,375 883,836 892,262 891,679 891,679 886,826 891,681 891,681 889,424 10,765,384 10,765,384 11,721,477 12,649,619

Environmental Management 110,237 97,457 111,148 110,375 109,627 109,592 109,592 109,592 109,596 109,596 109,599 109,615 1,306,026 1,306,026 1,420,625 1,550,073

Group Financial Services 1,149,830 908,243 450,710 434,349 684,730 684,730 684,730 684,730 684,730 684,730 684,730 694,732 8,430,977 8,430,977 9,262,016 10,163,009

Group Information & Communication Technology () 383 1 3 1,282 1,282 1,282 1,282 1,282 1,282 1,282 1,282 10,641 10,641 218 19

Housing & Human Settlement 51,740 4,939 (35,670) 24,723 91,242 92,584 91,242 91,242 91,242 91,242 91,242 128,020 813,786 813,786 702,671 735,009

Metro Police Services 434 696 543 1,063 24,952 24,952 24,952 24,952 24,952 24,952 24,952 24,952 202,349 202,349 202,724 203,099

Office of the City Manager 9,430 16,010 21,517 39,687 15,589 15,589 15,589 15,589 15,589 15,589 15,589 21,070 216,837 216,837 280,000 290,000

Service Delivery and Coordination 5,566 22,696 35,994 16,139 24,500 24,500 24,500 24,500 24,500 24,500 24,500 24,500 276,393 276,393 283,790 292,500

Transport 7,377 87,174 70,541 98,338 131,298 140,112 131,298 131,298 131,298 131,298 131,298 197,812 1,389,142 1,389,142 1,526,485 1,593,352

Water and Sanitation Department 294,097 279,144 374,616 403,830 385,905 352,610 353,953 379,535 381,206 384,696 381,796 542,009 4,513,398 4,513,398 4,458,229 4,874,849

Other Votes 1,552 10,458 81,154 2,810 23,729 27,505 23,729 23,729 23,729 23,729 23,729 31,171 297,026 297,026 290,582 283,689

Total Revenue By Vote 2,433,549 2,562,879 1,996,251 2,038,073 2,404,160 2,393,189 2,380,017 2,405,598 2,402,421 2,410,765 2,407,868 2,692,056 28,526,826 28,526,826 30,389,717 32,882,556

Expenditure By Vote

City Planning and Development 16,919 21,118 18,058 25,044 37,065 26,316 26,316 26,316 26,316 26,316 26,316 26,317 302,419 302,419 326,486 345,266

Corporate & Shared Services 44,042 66,063 73,797 81,727 115,412 101,591 101,591 101,591 101,591 101,591 101,591 101,592 1,092,179 1,092,179 1,139,363 1,182,868

Economic Development 30,494 17,827 19,375 33,690 31,082 28,775 28,775 28,775 28,775 28,775 28,775 28,775 333,893 333,893 312,250 320,540

Emergency Services 40,751 41,360 45,405 56,167 71,083 48,077 48,077 48,077 48,077 48,077 48,077 48,077 591,306 591,306 617,208 650,560

Energy and Electricity Department 773,823 169,769 906,027 1,350,247 732,651 713,910 713,910 713,900 713,910 713,910 713,900 727,244 8,943,202 8,943,202 8,850,174 9,513,914

Environmental Management 19,363 27,744 37,956 41,462 64,461 55,156 55,156 55,156 55,156 55,156 55,156 55,156 577,081 577,081 613,787 641,987

Group Financial Services 47,282 44,662 87,641 (108,091) 157,147 138,771 138,771 138,771 138,771 138,771 138,771 139,548 1,200,816 1,200,816 1,718,583 2,325,050

Group Information & Communication Technology 14,032 27,809 162,565 57,384 45,494 42,948 42,317 45,139 45,762 41,930 44,832 (6,868) 563,344 563,344 561,002 580,906

Housing & Human Settlement 16,125 18,607 30,721 53,047 42,334 40,195 40,195 40,195 40,195 40,195 40,195 40,196 442,202 442,202 371,418 390,588

Metro Police Services 85,279 141,252 112,000 143,721 203,768 157,372 157,372 157,372 157,372 157,372 157,372 157,372 1,787,625 1,787,625 1,840,900 1,939,582

Office of the City Manager 12,201 12,231 33,530 16,797 28,002 24,607 24,607 24,607 24,607 24,607 24,607 24,609 275,014 275,014 277,654 286,401

Service Delivery and Coordination 208,520 261,976 312,355 354,846 421,738 311,025 311,025 311,025 311,025 311,025 311,025 311,033 3,736,620 3,736,620 3,925,800 4,094,299

Transport 60,704 77,597 114,412 147,077 105,736 93,001 93,920 94,918 95,413 96,789 96,499 96,852 1,172,918 1,172,918 1,168,718 1,228,814

Water and Sanitation Department 38,153 356,444 256,109 279,054 294,165 261,434 278,968 273,424 287,788 297,858 298,269 343,653 3,265,320 3,265,320 3,290,137 3,530,215

Other Votes 102,716 126,125 155,551 211,634 178,072 142,381 142,381 142,381 142,381 142,381 142,381 142,571 1,770,956 1,770,956 1,760,943 1,833,500

Total Expenditure By Vote 1,510,404 1,410,586 2,365,501 2,743,807 2,528,209 2,185,562 2,203,384 2,201,649 2,217,141 2,224,756 2,227,769 2,236,126 26,054,893 26,054,893 26,774,422 28,864,490

Surplus/(Deficit) 923,145 1,152,293 (369,249) (705,734) (124,049) 207,627 176,633 203,949 185,279 186,009 180,099 455,930 2,471,933 2,471,933 3,615,295 4,018,066

Description

Budget Year 2015/16Medium Term Revenue and

Expenditure Framework

65

65

Table 34: MBRR SB13 - Consolidated Adjustments Budget - monthly revenue and expenditure (standard classification)

July August September October November December January February March April May JuneFull Year

Budget

Budget

Year

2015/16

Budget

Year + 1

2016/17

Budget

Year + 2

2017/18

R thousandsOutcome Outcome Outcome Outcome Outcome Outcome

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

Revenue - Standard

Governance and Administration 1,163,114 925,862 541,751 452,179 706,064 709,840 706,064 706,064 706,064 706,064 706,064 725,322 8,754,452 8,754,452 9,576,712 10,473,201

Executive and Council 10,454 9,737 10,761 16,633 2,147 5,923 2,147 2,147 2,147 2,147 2,147 11,404 77,795 77,795 95,375 93,375

Budget and Treasury Office 1,148,313 903,098 446,097 428,381 681,011 681,011 681,011 681,011 681,011 681,011 681,011 691,012 8,383,978 8,383,978 9,213,974 10,113,427

Corporate Services 4,348 13,026 84,893 7,165 22,906 22,906 22,906 22,906 22,906 22,906 22,906 22,906 292,679 292,679 267,363 266,398

Community and Public Safety 79,201 16,472 (10,640) 50,753 138,392 139,523 136,769 136,772 136,771 136,771 136,774 177,218 1,274,776 1,274,776 1,195,777 1,300,159

Community and Social Services 758 1,242 61 744 7,080 7,080 7,080 7,080 7,080 7,080 7,080 10,747 63,111 63,111 48,970 39,543

Sport and Recreation 382 1,209 1,387 1,119 2,208 2,208 2,208 2,208 2,208 2,208 2,208 2,208 21,760 21,760 20,394 21,237

Public Safety 794 1,176 1,007 2,031 27,074 27,074 27,074 27,074 27,074 27,074 27,074 27,074 221,597 221,597 208,191 208,670

Housing 53,209 10,199 (32,012) 26,406 94,982 96,114 93,359 93,362 93,362 93,362 93,364 130,142 845,850 845,850 789,814 895,943

Health 24,058 2,646 18,917 20,452 7,048 7,048 7,048 7,048 7,048 7,048 7,048 7,048 122,458 122,458 128,408 134,766

Economic and Environmental Services 26,601 117,392 89,033 123,495 162,999 182,200 162,999 176,536 162,999 176,536 162,999 229,512 1,773,301 1,773,301 1,871,731 1,949,717

Planning and Development 18,980 17,954 7,368 20,259 21,826 32,213 21,826 35,363 21,826 35,363 21,826 21,826 276,630 276,630 236,529 246,462

Road Transport 7,425 99,427 81,677 103,235 141,163 149,977 141,163 141,163 141,163 141,163 141,163 207,676 1,496,394 1,496,394 1,634,913 1,702,953

Environmental Protection 197 11 (12) 1 10 10 10 10 10 10 10 10 276 276 289 301

Trading Services 1,213,160 1,539,894 1,407,703 1,459,986 1,419,027 1,394,124 1,394,695 1,420,277 1,417,099 1,425,444 1,422,547 1,580,518 17,094,473 17,094,473 18,199,092 19,729,281

Electricity 772,823 1,124,735 889,158 904,860 897,519 905,946 905,362 905,362 900,509 905,364 905,364 903,107 10,920,109 10,920,109 11,922,008 12,860,172

Water 281,683 264,278 332,414 351,825 334,082 305,924 305,736 333,096 333,096 333,096 333,096 452,731 3,961,059 3,961,059 4,041,460 4,403,313

Waste Water Management 59,520 63,149 86,516 105,299 88,628 83,491 84,834 83,055 84,727 88,216 85,316 125,894 1,038,646 1,038,646 947,922 1,054,077

Waste Management 99,133 87,732 99,616 98,001 98,798 98,763 98,763 98,763 98,767 98,767 98,770 98,785 1,174,658 1,174,658 1,287,702 1,411,719

Other 13,600 13,055 14,442 20,185 16,456 16,456 16,456 16,456 16,456 16,456 16,456 16,457 192,933 192,933 201,354 209,765

Total Revenue - Standard 2,495,676 2,612,675 2,042,289 2,106,598 2,442,938 2,442,143 2,416,983 2,456,105 2,439,390 2,461,272 2,444,840 2,729,028 29,089,936 29,089,936 31,044,666 33,662,123

Expenditure - Standard

Governance and Administration 232,969 294,511 502,381 276,140 553,719 463,774 463,144 465,965 466,588 462,757 465,659 414,922 5,062,528 5,062,528 5,623,877 6,388,506

Executive and Council 86,940 100,860 103,365 123,972 167,163 122,907 122,907 122,907 122,907 122,907 122,907 122,911 1,442,656 1,442,656 1,460,409 1,532,580

Budget and Treasury Office 13,365 10,193 15,564 16,015 70,294 68,322 68,322 68,322 68,322 68,322 68,322 69,101 604,465 604,465 1,081,090 1,656,242

Corporate Services 132,663 183,458 383,453 136,153 316,261 272,545 271,914 274,736 275,359 271,527 274,429 222,909 3,015,407 3,015,407 3,082,377 3,199,684

Community and Public Safety 192,620 257,369 270,899 342,750 429,182 336,829 335,548 336,195 335,010 334,685 334,867 334,332 3,840,287 3,840,287 3,903,596 4,167,378

Community and Social Services 32,992 31,684 40,988 45,658 75,869 57,708 57,708 57,708 57,708 57,708 57,708 57,719 631,157 631,157 634,162 662,933

Sport and Recreation 22,531 28,785 45,468 51,291 48,689 36,929 36,929 36,929 36,929 36,929 36,929 36,929 455,262 455,262 477,082 500,634

Public Safety 81,206 137,668 111,276 142,519 195,321 153,450 153,450 153,450 153,450 153,450 153,450 153,449 1,742,138 1,742,138 1,782,650 1,877,571

Housing 21,709 24,048 35,080 57,156 53,258 51,216 49,935 50,582 49,397 49,072 49,254 48,708 539,415 539,415 514,270 605,148

Health 34,182 35,184 38,087 46,127 56,044 37,527 37,527 37,527 37,527 37,527 37,527 37,527 472,315 472,315 495,432 521,093

Economic and Environmental Services 143,490 158,582 206,295 261,325 246,906 197,803 197,803 196,743 197,803 201,287 197,813 196,807 2,402,656 2,402,656 2,408,868 2,523,244

Planning and Development 54,165 43,726 45,114 67,547 79,957 64,686 64,686 63,626 64,686 68,170 64,696 63,690 744,751 744,751 744,946 774,847

Road Transport 87,555 112,929 158,510 191,312 163,014 130,244 130,244 130,244 130,244 130,244 130,244 130,244 1,625,028 1,625,028 1,635,282 1,718,259

Environmental Protection 1,770 1,926 2,670 2,465 3,934 2,873 2,873 2,873 2,873 2,873 2,873 2,873 32,877 32,877 28,641 30,138

Trading Services 995,154 742,055 1,415,845 1,889,224 1,327,017 1,220,456 1,237,989 1,232,435 1,246,809 1,256,879 1,257,281 1,305,493 15,126,636 15,126,636 15,283,330 16,341,225

Electricity 833,254 246,701 1,000,428 1,448,102 834,612 794,931 794,931 794,921 794,931 794,931 794,921 808,264 9,940,925 9,940,925 9,906,525 10,613,538

Water 86,542 400,044 273,635 293,375 303,997 274,772 289,834 284,692 298,729 308,989 309,294 339,218 3,463,123 3,463,123 3,554,954 3,832,923

Waste Water Management 23,776 24,351 49,124 53,436 58,057 48,537 51,008 50,606 50,933 50,743 50,850 55,795 567,215 567,215 576,208 598,763

Waste Management 51,581 70,958 92,658 94,311 130,351 102,216 102,216 102,216 102,216 102,216 102,216 102,216 1,155,373 1,155,373 1,245,642 1,296,000

Other 8,152 12,602 18,992 19,092 16,872 15,294 16,213 17,210 17,706 19,082 18,791 19,145 199,151 199,151 212,006 221,614

Total Expenditure - Standard 1,572,385 1,465,120 2,414,412 2,788,530 2,573,694 2,234,156 2,250,697 2,248,549 2,263,916 2,274,690 2,274,411 2,270,699 26,631,258 26,631,258 27,431,677 29,641,967

Surplus/(Deficit) 923,291 1,147,555 (372,123) (681,932) (130,757) 207,987 166,287 207,556 175,474 186,582 170,429 458,329 2,458,677 2,458,677 3,612,989 4,020,156

Description - Standard classification

Budget Year 2015/16Medium Term Revenue and

Expenditure Framework

66

66

Table 35: MBRR SB13 - Adjustments Budget - monthly revenue and expenditure (standard classification)

July August September October November December January February March April May JuneFull Year

Budget

Budget

Year

2015/16

Budget

Year + 1

2016/17

Budget

Year + 2

2017/18

R thousandsOutcome Outcome Outcome Outcome Outcome Outcome

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

Revenue - Standard

Governance and Administration 1,163,114 925,862 541,751 452,179 706,064 709,840 706,064 706,064 706,064 706,064 706,064 725,322 8,754,452 8,754,452 9,576,712 10,473,201

Executive and Council 10,454 9,737 10,761 16,633 2,147 5,923 2,147 2,147 2,147 2,147 2,147 11,404 77,795 77,795 95,375 93,375

Budget and Treasury Office 1,148,313 903,098 446,097 428,381 681,011 681,011 681,011 681,011 681,011 681,011 681,011 691,012 8,383,978 8,383,978 9,213,974 10,113,427

Corporate Services 4,348 13,026 84,893 7,165 22,906 22,906 22,906 22,906 22,906 22,906 22,906 22,906 292,679 292,679 267,363 266,398

Community and Public Safety 77,734 14,971 (12,323) 49,072 136,431 137,773 136,431 136,431 136,431 136,431 136,431 176,875 1,262,685 1,262,685 1,129,507 1,160,994

Community and Social Services 758 1,242 61 744 7,080 7,080 7,080 7,080 7,080 7,080 7,080 10,747 63,111 63,111 48,970 39,543

Sport and Recreation 382 1,209 1,387 1,119 2,208 2,208 2,208 2,208 2,208 2,208 2,208 2,208 21,760 21,760 20,394 21,237

Public Safety 794 1,176 1,007 2,031 27,074 27,074 27,074 27,074 27,074 27,074 27,074 27,074 221,597 221,597 208,191 208,670

Housing 51,743 8,698 (33,695) 24,725 93,021 94,363 93,021 93,021 93,021 93,021 93,021 129,799 833,759 833,759 723,544 756,779

Health 24,058 2,646 18,917 20,452 7,048 7,048 7,048 7,048 7,048 7,048 7,048 7,048 122,458 122,458 128,408 134,766

Economic and Environmental Services 13,046 117,381 88,991 109,946 162,987 171,801 162,987 162,987 162,987 162,987 162,987 229,501 1,708,588 1,708,588 1,814,204 1,891,852

Planning and Development 5,424 17,942 7,326 6,710 21,814 21,814 21,814 21,814 21,814 21,814 21,814 21,814 211,918 211,918 179,002 188,597

Road Transport 7,425 99,427 81,677 103,235 141,163 149,977 141,163 141,163 141,163 141,163 141,163 207,676 1,496,394 1,496,394 1,634,913 1,702,953

Environmental Protection 197 11 (12) 1 10 10 10 10 10 10 10 10 276 276 289 301

Trading Services 1,166,054 1,491,611 1,363,391 1,406,691 1,382,222 1,357,319 1,358,078 1,383,660 1,380,483 1,388,827 1,385,930 1,543,902 16,608,168 16,608,168 17,667,941 19,146,743

Electricity 772,823 1,124,735 889,158 904,860 897,519 905,946 905,362 905,362 900,509 905,364 905,364 903,107 10,920,109 10,920,109 11,922,008 12,860,172

Water 234,578 215,995 288,101 298,531 297,277 269,119 269,119 296,480 296,480 296,480 296,480 416,115 3,474,754 3,474,754 3,510,309 3,820,775

Waste Water Management 59,520 63,149 86,516 105,299 88,628 83,491 84,834 83,055 84,727 88,216 85,316 125,894 1,038,646 1,038,646 947,922 1,054,077

Waste Management 99,133 87,732 99,616 98,001 98,798 98,763 98,763 98,763 98,767 98,767 98,770 98,785 1,174,658 1,174,658 1,287,702 1,411,719

Other 13,600 13,055 14,442 20,185 16,456 16,456 16,456 16,456 16,456 16,456 16,456 16,457 192,933 192,933 201,354 209,765

Total Revenue - Standard 2,433,549 2,562,879 1,996,251 2,038,073 2,404,160 2,393,189 2,380,017 2,405,598 2,402,421 2,410,765 2,407,868 2,692,056 28,526,826 28,526,826 30,389,717 32,882,556

Expenditure - Standard

Governance and Administration 232,969 294,511 502,381 276,140 553,719 463,774 463,144 465,965 466,588 462,757 465,659 414,922 5,062,528 5,062,528 5,623,877 6,388,506

Executive and Council 86,940 100,860 103,365 123,972 167,163 122,907 122,907 122,907 122,907 122,907 122,907 122,911 1,442,656 1,442,656 1,460,409 1,532,580

Budget and Treasury Office 13,365 10,193 15,564 16,015 70,294 68,322 68,322 68,322 68,322 68,322 68,322 69,101 604,465 604,465 1,081,090 1,656,242

Corporate Services 132,663 183,458 383,453 136,153 316,261 272,545 271,914 274,736 275,359 271,527 274,429 222,909 3,015,407 3,015,407 3,082,377 3,199,684

Community and Public Safety 191,542 256,208 269,539 341,758 427,885 332,571 332,571 332,571 332,571 332,571 332,571 332,584 3,814,940 3,814,940 3,835,020 4,030,304

Community and Social Services 32,992 31,684 40,988 45,658 75,869 57,708 57,708 57,708 57,708 57,708 57,708 57,719 631,157 631,157 634,162 662,933

Sport and Recreation 22,531 28,785 45,468 51,291 48,689 36,929 36,929 36,929 36,929 36,929 36,929 36,929 455,262 455,262 477,082 500,634

Public Safety 81,206 137,668 111,276 142,519 195,321 153,450 153,450 153,450 153,450 153,450 153,450 153,449 1,742,138 1,742,138 1,782,650 1,877,571

Housing 20,631 22,886 33,720 56,163 51,962 46,958 46,958 46,958 46,958 46,958 46,958 46,959 514,068 514,068 445,693 468,073

Health 34,182 35,184 38,087 46,127 56,044 37,527 37,527 37,527 37,527 37,527 37,527 37,527 472,315 472,315 495,432 521,093

Economic and Environmental Services 140,207 153,493 201,807 256,244 241,368 192,118 192,118 192,118 192,118 192,118 192,118 192,118 2,337,943 2,337,943 2,351,341 2,465,379

Planning and Development 50,882 38,637 40,626 62,466 74,419 59,001 59,001 59,001 59,001 59,001 59,001 59,001 680,038 680,038 687,418 716,982

Road Transport 87,555 112,929 158,510 191,312 163,014 130,244 130,244 130,244 130,244 130,244 130,244 130,244 1,625,028 1,625,028 1,635,282 1,718,259

Environmental Protection 1,770 1,926 2,670 2,465 3,934 2,873 2,873 2,873 2,873 2,873 2,873 2,873 32,877 32,877 28,641 30,138

Trading Services 937,534 693,772 1,372,782 1,850,573 1,288,366 1,181,805 1,199,339 1,193,785 1,208,159 1,218,229 1,218,630 1,277,357 14,640,330 14,640,330 14,752,179 15,758,687

Electricity 833,254 246,701 1,000,428 1,448,102 834,612 794,931 794,931 794,921 794,931 794,931 794,921 808,264 9,940,925 9,940,925 9,906,525 10,613,538

Water 28,922 351,761 230,573 254,725 265,347 236,122 251,184 246,042 260,079 270,338 270,644 311,082 2,976,818 2,976,818 3,023,803 3,250,385

Waste Water Management 23,776 24,351 49,124 53,436 58,057 48,537 51,008 50,606 50,933 50,743 50,850 55,795 567,215 567,215 576,208 598,763

Waste Management 51,581 70,958 92,658 94,311 130,351 102,216 102,216 102,216 102,216 102,216 102,216 102,216 1,155,373 1,155,373 1,245,642 1,296,000

Other 8,152 12,602 18,992 19,092 16,872 15,294 16,213 17,210 17,706 19,082 18,791 19,145 199,151 199,151 212,006 221,614

Total Expenditure - Standard 1,510,404 1,410,586 2,365,501 2,743,807 2,528,209 2,185,562 2,203,384 2,201,649 2,217,141 2,224,756 2,227,769 2,236,126 26,054,893 26,054,893 26,774,422 28,864,490

Surplus/(Deficit) 923,145 1,152,293 (369,249) (705,734) (124,049) 207,627 176,633 203,949 185,279 186,009 180,099 455,930 2,471,933 2,471,933 3,615,295 4,018,066

Description - Standard classification

Budget Year 2015/16Medium Term Revenue and

Expenditure Framework

67

67

Table 36: MBRR SB14 Consolidated Adjustments Budget - monthly revenue and expenditure

July August September October November December January February March April May JuneFull Year

Budget

Budget

Year

2015/16

Budget

Year + 1

2016/17

Budget

Year + 2

2017/18

R ThousandOutcome Outcome Outcome Outcome Outcome Outcome

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

Revenue By Source

Property rates 440,530 419,109 427,658 408,379 442,638 442,638 442,638 442,638 442,638 442,638 442,638 442,639 5,236,781 5,236,781 5,763,026 6,342,328

Property Rates - penalties & collection charges - - - - - - - - - - - - - - -

Service charges - Electricity revenue 749,525 1,085,253 849,709 828,958 850,499 858,925 858,341 858,342 853,489 858,344 858,344 849,478 10,359,204 10,359,204 11,329,883 12,235,282

Service charges - Water revenue 243,748 227,806 296,675 306,380 311,057 284,745 284,745 310,382 310,382 310,382 310,382 427,763 3,624,447 3,624,447 3,701,968 4,047,301

Service charges - Sanitation revenue 62,669 54,565 73,363 72,108 68,500 69,501 69,945 67,766 69,945 70,645 69,945 107,697 856,647 856,647 882,710 966,138

Service charges - Refuse revenue 94,080 82,912 95,608 93,426 91,250 91,216 91,216 91,216 91,220 91,220 91,223 91,224 1,095,809 1,095,809 1,205,357 1,325,891

Service charges - Other 17,527 16,557 19,526 14,897 18,786 12,737 13,637 15,760 15,360 18,660 16,460 19,671 199,581 199,581 159,447 166,303

Rental of facilities and equipment 2,358 13,559 11,605 4,368 10,149 10,145 10,145 10,145 10,147 10,147 10,147 10,150 113,065 113,065 122,733 134,616

Interest earned - external investments 1,140 4,958 4,057 3,357 3,561 3,561 3,561 3,561 3,561 3,561 3,561 3,561 42,002 42,002 43,146 44,544

Interest earned - outstanding debtors 33,243 32,759 32,014 35,036 10,413 10,413 10,413 10,413 10,413 10,413 10,413 10,413 216,357 216,357 228,748 241,517

Dividends received - - - - - - - - - - - - - - -

Fines 357 699 790 844 24,250 24,250 24,250 24,250 24,250 24,250 24,250 24,250 196,691 196,691 196,812 196,932

Licences and permits 118 4,674 3,988 4,153 5,593 5,593 5,593 5,593 5,593 5,593 5,593 5,593 57,680 57,680 60,185 62,687

Agency Services - - - - - - - - - - - - - - -

Transfers recognised - Operational 747,647 511,549 43,747 82,233 298,379 304,062 296,575 310,112 296,575 310,112 296,575 296,575 3,794,141 3,794,141 4,000,904 4,403,746

Other revenue 39,514 51,172 118,262 52,536 72,527 75,089 70,589 70,591 70,482 69,971 69,974 80,788 841,494 841,494 842,809 862,711

Gains on disposal of PPE - - - 599 (75) (75) (75) (75) (75) (75) (75) (75) - - - -

Total Revenue 2,432,456 2,505,571 1,977,002 1,907,275 2,207,528 2,192,801 2,181,573 2,220,695 2,203,980 2,225,862 2,209,430 2,369,727 26,633,900 26,633,900 28,537,727 31,029,997

Expenditure by Type

Employee related costs 518,112 514,720 519,296 636,990 891,488 568,418 568,297 568,242 568,422 568,388 568,304 572,024 7,062,701 7,062,701 7,557,031 7,967,854

Remuneration of councillors 9,157 9,025 9,496 9,809 9,755 10,031 9,991 9,842 9,991 9,956 9,956 9,906 116,916 116,916 127,366 139,874

Debt impairment 23,144 37,527 22,098 11,078 88,431 88,520 88,431 88,431 88,523 88,431 88,431 88,526 801,572 801,572 863,054 918,298

Depreciation and asset impairment 79,581 79,290 101,920 99,640 91,062 91,134 91,062 91,062 91,162 91,062 91,062 91,164 1,089,204 1,089,204 1,287,018 1,373,635

Finance cost 64 914 243,862 70,682 90,568 90,569 90,569 90,566 90,568 90,567 90,578 90,564 1,040,071 1,040,071 1,118,835 1,198,848

Bulk purchases 732,026 419,463 934,086 1,375,250 679,825 669,254 682,745 677,509 688,461 700,210 700,793 718,958 8,978,579 8,978,579 9,520,345 10,306,108

Other materials 5,715 19,526 20,893 11,743 30,817 31,290 34,314 34,594 35,218 36,412 36,529 39,683 336,735 336,735 353,835 366,268

Contracted services 61,857 163,646 186,859 207,806 271,455 266,310 266,546 266,831 269,700 271,719 267,161 293,394 2,793,283 2,793,283 2,133,475 2,180,228

Tranfers and grants 11,888 832 3,671 23,851 26,738 26,738 26,738 26,738 26,738 26,738 26,738 26,738 254,148 254,148 267,387 268,475

General expenditure 130,840 220,177 372,231 341,060 393,632 391,969 392,080 394,810 395,210 391,284 394,936 339,820 4,158,050 4,158,050 4,203,331 4,922,379

Loss on disposal of PPE - - 622 (78) (78) (78) (78) (78) (78) (78) (78) 1 1 - -

Total Expenditure 1,572,385 1,465,120 2,414,412 2,788,530 2,573,694 2,234,156 2,250,697 2,248,549 2,263,916 2,274,690 2,274,411 2,270,699 26,631,258 26,631,258 27,431,677 29,641,967

Surplus/(Deficit) 860,071 1,040,451 (437,410) (881,256) (366,166) (41,355) (69,123) (27,854) (59,936) (48,828) (64,981) 99,028 2,642 2,642 1,106,050 1,388,030

Transfers Recognised - Capital 63,220 107,104 65,287 199,324 235,410 249,342 235,410 235,410 235,410 235,410 235,410 359,300 2,456,036 2,456,036 2,506,939 2,632,126

Contributions - - - - - - - - - - - - - - - -

Contributed assets - - - - - - - - - - - - - - - -

Surplus/(Deficit) after Captial Transfers and

Contributions 923,291 1,147,555 (372,123) (681,932) (130,757) 207,987 166,287 207,556 175,474 186,582 170,429 458,329 2,458,677 2,458,677 3,612,989 4,020,156

Description

Budget Year 2015/16Medium Term Revenue and

Expenditure Framework

68

68

Table 37: MBRR SB14 - Adjustments Budget - monthly revenue and expenditure

July August September October November December January February March April May JuneFull Year

Budget

Budget

Year

2015/16

Budget

Year + 1

2016/17

Budget

Year + 2

2017/18

R ThousandOutcome Outcome Outcome Outcome Outcome Outcome

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

Revenue By Source

Property rates 440,530 419,109 427,658 408,379 442,638 442,638 442,638 442,638 442,638 442,638 442,638 442,639 5,236,781 5,236,781 5,763,026 6,342,328

Property Rates - penalties & collection charges - - - - - - - - - - - - - - -

Service charges - Electricity revenue 749,525 1,085,253 849,709 828,958 850,499 858,925 858,341 858,342 853,489 858,344 858,344 849,478 10,359,204 10,359,204 11,329,883 12,235,282

Service charges - Water revenue 224,812 206,369 279,131 288,621 293,297 266,985 266,985 292,623 292,623 292,623 292,623 410,003 3,406,695 3,406,695 3,451,554 3,759,324

Service charges - Sanitation revenue 57,186 49,522 68,758 67,373 63,765 64,767 65,211 63,032 65,211 65,911 65,211 102,962 798,908 798,908 816,310 889,778

Service charges - Refuse revenue 94,080 82,912 95,608 93,426 91,250 91,216 91,216 91,216 91,220 91,220 91,223 91,224 1,095,809 1,095,809 1,205,357 1,325,891

Service charges - Other 17,527 16,557 19,526 14,897 18,786 12,737 13,637 15,760 15,360 18,660 16,460 19,671 199,581 199,581 159,447 166,303

Rental of facilities and equipment 2,031 13,235 11,277 4,038 9,816 9,816 9,816 9,816 9,816 9,816 9,816 9,816 109,112 109,112 114,022 118,925

Interest earned - external investments 1,061 4,902 3,982 3,257 3,497 3,497 3,497 3,497 3,497 3,497 3,497 3,497 41,176 41,176 42,202 43,481

Interest earned - outstanding debtors 29,875 29,357 28,544 32,362 7,739 7,739 7,739 7,739 7,739 7,739 7,739 7,739 182,050 182,050 191,050 200,050

Dividends received - - - - - - - - - - - - - - -

Fines 357 699 790 844 24,250 24,250 24,250 24,250 24,250 24,250 24,250 24,250 196,691 196,691 196,812 196,932

Licences and permits 118 4,674 3,988 4,153 5,593 5,593 5,593 5,593 5,593 5,593 5,593 5,593 57,680 57,680 60,185 62,687

Agency Services - - - - - - - - - - - - - - -

Transfers recognised - Operational 713,754 492,028 23,741 39,638 285,501 285,501 285,501 285,501 285,501 285,501 285,501 285,501 3,553,165 3,553,165 3,716,419 4,053,363

Other revenue 39,472 51,159 118,251 52,205 72,193 70,258 70,258 70,258 70,150 69,640 69,640 80,456 833,939 833,939 836,513 856,085

Gains on disposal of PPE - - - 599 (75) (75) (75) (75) (75) (75) (75) (75) - - - -

Total Revenue 2,370,329 2,455,775 1,930,964 1,838,749 2,168,750 2,143,847 2,144,607 2,170,188 2,167,011 2,175,355 2,172,459 2,332,756 26,070,790 26,070,790 27,882,778 30,250,430

Expenditure by Type

Employee related costs 507,892 504,737 509,479 625,487 879,434 556,046 555,997 555,942 556,122 556,088 556,004 559,519 6,922,747 6,922,747 7,400,541 7,801,268

Remuneration of councillors 8,676 8,750 9,175 9,296 9,606 9,606 9,606 9,606 9,606 9,606 9,606 9,606 112,749 112,749 122,674 134,692

Debt impairment 10,218 25,556 10,218 10,218 87,572 87,572 87,572 87,572 87,572 87,572 87,572 87,572 756,783 756,783 814,456 867,096

Depreciation and asset impairment 79,445 79,151 101,712 99,508 90,931 90,931 90,931 90,931 90,931 90,931 90,931 90,932 1,087,265 1,087,265 1,284,706 1,371,088

Finance cost 32 881 243,832 70,656 90,543 90,543 90,543 90,543 90,543 90,543 90,543 90,543 1,039,747 1,039,747 1,118,474 1,198,527

Bulk purchases 715,533 402,882 921,318 1,360,152 664,728 654,157 667,648 662,412 673,363 685,112 685,695 703,860 8,796,860 8,796,860 9,320,454 10,086,228

Other materials 5,353 19,221 20,586 9,611 28,684 29,158 32,182 32,461 33,086 34,280 34,397 37,551 316,570 316,570 331,653 341,868

Contracted services 60,372 161,134 184,807 204,181 267,815 260,094 261,227 261,825 265,010 263,513 262,294 290,468 2,742,741 2,742,741 2,090,904 2,150,482

Tranfers and grants 11,888 832 3,671 23,851 26,738 26,738 26,738 26,738 26,738 26,738 26,738 26,738 254,148 254,148 267,387 268,475

General expenditure 110,994 207,440 360,703 330,224 382,236 380,793 381,018 383,696 384,248 380,450 384,067 339,414 4,025,283 4,025,283 4,023,173 4,644,768

Loss on disposal of PPE - - 622 (78) (78) (78) (78) (78) (78) (78) (78) 1 1 - -

Total Expenditure 1,510,404 1,410,586 2,365,501 2,743,807 2,528,209 2,185,562 2,203,384 2,201,649 2,217,141 2,224,756 2,227,769 2,236,126 26,054,893 26,054,893 26,774,422 28,864,490

Surplus/(Deficit) 859,925 1,045,190 (434,537) (905,057) (359,459) (41,715) (58,777) (31,461) (50,130) (49,401) (55,311) 96,630 15,897 15,897 1,108,356 1,385,940

Transfers Recognised - Capital 63,220 107,104 65,287 199,324 235,410 249,342 235,410 235,410 235,410 235,410 235,410 359,300 2,456,036 2,456,036 2,506,939 2,632,126

Contributions - - - - - - - - - - - - - - - -

Contributed assets - - - - - - - - - - - - - - - -

Surplus/(Deficit) after Captial Transfers and

Contributions 923,145 1,152,293 (369,249) (705,734) (124,049) 207,627 176,633 203,949 185,279 186,009 180,099 455,930 2,471,933 2,471,933 3,615,295 4,018,066

Description

Budget Year 2015/16Medium Term Revenue and

Expenditure Framework

69

69

Table 38: MBRR SB15 - Adjustments Budget - monthly cash flow

July August September October November December January February March April May June

Budget

Year

2015/16

Budget

Year + 1

2016/17

Budget

Year + 2

2017/18

R ThousandOutcome Outcome Outcome Outcome Outcome Outcome

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

Cash Receipts by Source

Property Rates 440,530 417,292 424,515 405,575 400,715 400,715 400,715 400,715 400,715 400,715 400,715 400,717 4,893,637 5,385,400 5,926,742

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

Service Charges: Electricity 749,525 1,082,292 846,571 850,140 764,293 771,865 771,341 771,341 766,980 771,343 771,343 763,376 9,680,410 10,587,484 11,433,557

Service Charges: Water 224,812 202,043 272,209 278,672 268,688 244,583 244,583 268,069 268,069 268,069 268,069 375,601 3,183,469 3,225,388 3,512,992

Service Charges: Sanitation 57,186 48,718 67,837 67,319 57,967 58,877 59,280 57,299 59,280 59,917 59,280 93,599 746,559 762,821 831,475

Service Charges: Refuse 94,080 85,409 93,917 91,950 82,356 82,325 82,325 82,325 82,328 82,328 82,331 82,332 1,024,006 1,126,375 1,239,011

Service Charges: Other 17,527 16,557 19,526 14,897 16,912 11,467 12,277 14,188 13,828 16,798 14,818 17,709 186,503 148,999 155,406

Rental of Facilities 2,031 13,235 11,277 4,038 8,922 8,922 8,922 8,922 8,922 8,922 8,922 8,922 101,962 106,550 111,132

Interest Earned - External 1,061 4,902 3,982 3,257 3,497 3,497 3,497 3,497 3,497 3,497 3,497 3,497 41,176 42,202 43,481

Interest Earned - Outstanding 29,875 29,357 28,544 32,362 (3,639) (3,639) (3,639) (3,639) (3,639) (3,639) (3,639) (3,639) 91,025 95,525 100,025

Dividends received - - - - - - - - - - - - - - -

Fines 357 699 790 844 24,250 24,250 24,250 24,250 24,250 24,250 24,250 24,250 196,691 196,812 196,932

Licences and permits 118 4,674 3,988 4,153 5,593 5,593 5,593 5,593 5,593 5,593 5,593 5,593 57,680 60,185 62,687

Agency services - - - - - - - - - - - - - - -

Transfers Recognised 713,754 492,028 23,741 39,638 285,501 285,501 285,501 285,501 285,501 285,501 285,501 285,501 3,553,165 3,716,419 4,053,363

Other Revenue 39,472 51,159 118,251 52,205 72,193 70,258 70,258 70,258 70,150 69,640 69,640 80,456 833,939 836,513 856,085

Cash Receipts by Source 2,370,329 2,448,367 1,915,149 1,845,050 1,987,248 1,964,214 1,964,903 1,988,319 1,985,475 1,992,935 1,990,321 2,137,914 24,590,222 26,290,673 28,522,888

Other Cash Flows by Source

Transfer Receipts - capital 63,220 107,104 65,287 199,324 235,410 249,342 235,410 235,410 235,410 235,410 235,410 359,300 2,456,036 2,506,939 2,632,126

Contributions & Contributed assets - - - - - - - - - - - - - - -

Proceeds on disposal of PPE - - - (599) 75 - - - - - - - - - -

Short Term Loans

Borrowing long term/refinancing - - - - - - 200,000 200,000 200,000 200,000 200,000 200,000 1,200,000 1,200,000 1,500,000

Increase (decrease) in consumer deposits 585 585 585 585 585 585 585 585 585 585 585 585 7,025 7,166 7,309

Decrease (increase) in non-current debtors - - - - - - - - - - - - - - -

Decrease (increase) other non-current receivables - - - - - - - - - - - - - - -

Decrease (increase) in non-current investments 2,894 2,894 2,894 2,894 2,894 2,894 2,894 2,894 2,894 2,894 2,894 2,894 34,728 79,281 (960)

Total Cash Receipts By Source 2,437,028 2,558,950 1,983,916 2,047,254 2,226,212 2,217,035 2,403,792 2,427,209 2,424,365 2,431,824 2,429,210 2,700,694 28,288,011 30,084,058 32,661,363

Cash Payments By Type

Employee Related Cost 507,892 504,737 509,479 625,487 879,434 556,046 555,997 555,942 556,122 556,088 556,004 559,519 6,922,748 7,400,541 7,801,267

Remuneration of Councillors 8,676 8,750 9,175 9,296 9,606 9,606 9,606 9,606 9,606 9,606 9,606 9,606 112,749 122,674 134,692

Collection Fees 6,709 6,933 7,291 20,342 7,677 7,677 7,677 7,677 7,677 7,677 7,677 7,677 102,695 121,142 125,139

Finance Cost 32 881 243,832 70,656 90,543 90,543 90,543 90,543 90,543 90,543 90,543 90,543 1,039,747 1,118,477 1,198,529

Bulk Electricity 715,568 105,614 761,596 1,197,837 493,203 485,360 495,370 491,485 499,611 508,328 508,761 522,239 6,784,972 7,349,370 7,937,320

Bulk Water (35) 297,268 159,721 162,315 171,524 168,797 172,278 170,927 173,752 176,784 176,935 181,622 2,011,888 1,971,085 2,148,908

Other Materials 5,353 19,221 20,586 9,611 28,684 29,158 32,182 32,461 33,086 34,280 34,397 37,551 316,569 331,653 341,868

Contracted Services 60,372 161,134 184,807 204,181 254,916 247,567 248,645 249,215 252,246 250,822 249,661 276,478 2,640,045 1,969,762 2,025,342

Grants and subsidies paid - other municipalities

Transfers and Grants 11,888 832 3,671 23,851 26,738 26,738 26,738 26,738 26,738 26,738 26,738 26,738 254,148 267,387 268,475

General Expenditure 104,335 200,507 353,412 309,882 361,773 360,379 360,597 363,183 363,716 360,048 363,541 320,412 3,821,783 3,586,531 4,196,439

Cash Payments By Type 1,420,790 1,305,878 2,253,571 2,633,458 2,324,100 1,981,873 1,999,634 1,997,778 2,013,099 2,020,915 2,023,864 2,032,386 24,007,345 24,238,621 26,177,979

Other Cash Flows/Payment by Type

Capital assets 55,244 114,501 216,442 281,690 372,441 308,926 102,308 239,882 272,167 365,875 521,547 1,038,013 3,889,035 3,912,002 4,078,883

Repayment of borrowing 49,701 49,701 49,701 49,701 49,701 49,701 49,701 49,701 49,701 49,701 49,701 49,701 596,415 715,101 862,189

Repayment of lease liabilities - - - - - - - - - - - - - - -

Total Cash Payments by Type 1,525,735 1,470,080 2,519,714 2,964,849 2,746,243 2,340,500 2,151,643 2,287,361 2,334,967 2,436,491 2,595,112 3,120,100 28,492,796 28,865,724 31,119,052

NET INCREASE/(DECREASE) IN CASH HELD 911,293 1,088,869 (535,798) (917,595) (520,031) (123,466) 252,149 139,847 89,398 (4,667) (165,902) (419,407) (204,785) 1,218,334 1,542,311

Cash/Cash equivalents at the year begin 550,420 1,461,713 2,550,582 2,014,784 1,097,189 577,158 453,692 705,842 845,689 935,087 930,420 764,518 550,420 345,635 1,563,969

Cash/Cash equivalents at the year end 1,461,713 2,550,582 2,014,784 1,097,189 577,158 453,692 705,842 845,689 935,087 930,420 764,518 345,111 345,635 1,563,969 3,106,281

Medium Term Revenue and

Expenditure Framework

Monthly Cash Flows

Budget Year 2015/16

70

70

Table 39: MBRR SB16 - Adjustments Budget - monthly capital expenditure (municipal vote)

July August September October November December January February March April May JuneFull Year

Budget

Budget

Year

2015/16

Budget

Year + 1

2016/17

Budget

Year + 2

2017/18

R ThousandOutcome Outcome Outcome Outcome Outcome Outcome

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

Multi year expenditure appropriation

City Planning and Development - - - - - - - - - - - - - - - -

Corporate & Shared Services - - - - - 158 120 5,238 5,238 5,238 5,238 20,676 41,907 41,907 39,900 35,000

Economic Development - - - - - - - 6,737 6,737 3,743 7,737 13,047 38,000 38,000 94,500 92,000

Emergency Services - 1,066 55 734 45 498 995 722 1,019 865 - () 6,000 6,000 6,000 6,000

Energy and Electricity Department - 10,743 45,512 67,372 36,009 26,077 10,467 53,916 43,113 51,707 48,428 51,492 444,837 444,837 580,171 659,812

Environmental Management - - 4,425 1,047 2,714 8,704 9,797 8,523 14,621 11,397 9,966 30,689 101,883 101,883 122,000 100,000

Group Financial Services - - 5 7,802 9,625 236 234 3,302 3,302 6,685 3,302 13,262 47,756 47,756 25,000 40,000

Group Information & Communication Technology - 468 267 13,496 17,217 31 2,438 15,096 2,480 10,525 13,747 20,735 96,500 96,500 155,500 140,500

Housing & Human Settlement 50,620 (17,348) (16,116) 23,582 50,774 67,187 48,422 49,100 49,100 156,084 153,335 82,224 696,965 696,965 688,885 719,258

Metro Police Services - - - - - - - 4,444 1,111 1,111 - 3,333 10,000 10,000 10,000 10,000

Office of the City Manager - - 18,658 33,112 27,137 13,896 1,446 23,133 23,133 23,133 23,133 50,055 236,837 236,837 280,000 290,000

Service Delivery and Coordination - - - - - - - - - - - - - - - -

Transport - 17,772 115,522 67,691 217,138 138,754 39,799 39,873 119,983 114,884 259,193 320,822 1,451,431 1,451,431 1,477,854 1,531,868

Water and Sanitation Department - 18,623 44,480 59,042 61,162 87,983 1,335 37,785 18,274 10,489 37,034 126,209 502,415 502,415 322,329 335,688

Other Votes 4,624 8,255 3,388 7,813 6,488 11,383 3,127 26,476 24,993 24,308 23,792 69,444 214,090 214,090 166,000 186,000

Capital Multi-year expenditure sub total 55,244 39,579 216,196 281,690 428,308 354,908 118,180 274,346 313,104 420,171 584,905 801,989 3,888,620 3,888,620 3,968,139 4,146,126

Single-year expenditure appropriation

City Planning and Development - - - - - - - - - - - - - - - -

Corporate & Shared Services - - - - - - - - - - - - - - - -

Economic Development - - - - - - - 750 750 1,750 1,750 5,900 10,900 10,900 8,500 11,000

Emergency Services - - - - - - - - - - - - - - - -

Energy and Electricity Department - - - - - - - - - - - - - - - -

Environmental Management - 544 246 - 1,410 1,946 - 853 - - - () 5,000 5,000 5,000 5,000

Group Financial Services - - - - - - - - - - - - - - - -

Group Information & Communication Technology - 74,378 - - 505 - - 791 - - - 100 75,773 75,773 200 -

Housing & Human Settlement - - - - - - - - - - - - - - - -

Metro Police Services - - - - - - - - - - - - - - - -

Office of the City Manager - - - - - - - - - - - - - - - -

Service Delivery and Coordination - - - - - - - - - - - - - - - -

Transport - - - - - - - - - - 15,000 10,000 25,000 25,000 - -

Water and Sanitation Department - - - - - - - - - - - - - - - -

Other Votes - - - - - - - 359 538 717 807 1,479 3,900 3,900 10,000 -

Capital single-year expenditure sub-total - 74,922 246 - 1,915 1,946 - 2,753 1,288 2,467 17,557 17,479 120,573 120,573 23,700 16,000

Total Capital Expenditure 55,244 114,501 216,442 281,690 430,224 356,854 118,180 277,098 314,392 422,638 602,462 819,468 4,009,193 4,009,193 3,991,839 4,162,126

Description - Municipal Vote

Budget Year 2015/16Medium Term Revenue and

Expenditure Framework

71

71

Table 40: MBRR SB17 - Adjustments Budget - monthly capital expenditure (standard classification)

July August September October November December January February March April May June

Budget

Year

2015/16

Budget

Year + 1

2016/17

Budget

Year + 2

2017/18

R ThousandsOutcome Outcome Outcome Outcome Outcome Outcome

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

Capital Expenditure - Standard

Governance and administration - 74,847 272 30,985 38,631 1,661 4,032 37,362 23,955 35,384 35,223 92,754 375,106 321,600 314,500

Executive and council - - 5 10,203 11,387 959 1,086 7,561 7,561 10,944 7,561 26,960 84,226 93,000 91,000

Budget and treasury office - - - 7,284 9,104 - - 2,840 2,840 2,840 2,840 2,254 30,000 20,000 25,000

Corporate services - 74,847 267 13,499 18,139 703 2,946 26,962 13,555 21,600 24,823 63,540 260,880 208,600 198,500

Community and public safety 55,244 (8,027) (12,642) 32,126 59,567 79,964 58,736 85,446 86,125 188,251 183,841 168,657 977,287 943,385 975,258

Community and social services - - - - 2,624 1,891 1,178 6,903 5,692 4,680 2,005 14,214 39,185 65,500 60,000

Sport and recreation 354 171 31 2,145 546 7,494 6,254 13,799 20,125 17,621 21,234 47,098 136,873 118,000 129,000

Public safety - 1,066 55 734 45 498 995 5,166 2,130 1,976 - 3,333 16,000 16,000 16,000

Housing 50,620 (17,348) (16,116) 23,582 50,774 67,187 48,422 49,100 49,100 156,084 153,335 82,224 696,965 688,885 719,258

Health 4,270 8,084 3,388 5,665 5,578 2,894 1,887 10,476 9,077 7,890 7,267 21,787 88,264 55,000 51,000

Economic and environmental services - 17,772 115,522 67,691 217,138 138,754 39,799 47,720 128,069 120,737 268,920 341,208 1,503,331 1,583,854 1,637,868

Planning and development - - - - - - - - - - - - - - -

Road transport - 17,772 115,522 67,691 217,138 138,754 39,799 39,873 119,983 114,884 259,193 320,822 1,451,431 1,477,854 1,531,868

Environmental protection - - - - - - - 360 600 360 240 1,440 3,000 3,000 3,000

Trading services - 29,910 112,896 150,163 114,852 133,902 15,248 106,571 76,243 76,212 99,479 202,995 1,118,470 1,132,000 1,226,500

Electricity - 10,743 45,512 67,372 36,009 26,077 10,467 53,916 43,113 51,707 48,428 51,492 444,837 580,171 659,812

Water - 5,337 10,873 12,146 25,824 8,470 569 7,027 8,682 8,266 10,525 52,210 149,929 142,329 120,900

Waste water management - 13,286 52,265 70,324 51,609 93,408 2,212 44,775 23,608 16,239 40,526 98,453 506,705 380,000 424,788

Waste management - 544 4,246 322 1,410 5,946 2,000 853 839 - - 839 17,000 29,500 21,000

Other - - 394 725 35 2,572 366 - - 2,054 15,000 13,854 35,000 11,000 8,000

Total Capital Expenditure - Standard 55,244 114,501 216,442 281,690 430,224 356,854 118,180 277,098 314,392 422,638 602,462 819,468 4,009,193 3,991,839 4,162,126

Description

Budget Year 2015/16Medium Term Revenue and

Expenditure Framework

72

72

Table 41: MBRR SB18a - Adjustments Budget - capital expenditure on new assets by asset class

Budget

Year + 1

2016/17

Budget

Year + 2

2017/18

Original

Budget

Prior

Adjusted

Accum.

Funds

Multi Year

Capital

Unfore.

Unavoid.

Nat. or

Prov. Govt

Other

Adjusts

Total

Adjusts

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

R Thousands A A1 B C D E F G H

Capital expenditure on new assets by Asset

Class/Sub-class

Infrastructure 1,770,442 - - - - (59,798) 20,869 (38,928) 1,731,514 1,891,904 1,942,368

Infrastructure - Road Transport 1,389,635 - - - - (64,016) 30,369 (33,646) 1,355,989 1,409,004 1,464,868

Roads, Pavements and Bridges 882,293 - - - - (30,000) 64,961 34,961 917,254 981,902 1,129,868

Stormwater 507,342 - - - - (34,016) (34,592) (68,608) 438,735 427,102 335,000

Infrastructure - Electricity 109,000 - - - - - (5,000) (5,000) 104,000 182,000 182,000

Generation 108,000 - - - - - (5,000) (5,000) 103,000 180,000 180,000

Transmission and Reticulation 1,000 - - - - - - - 1,000 2,000 2,000

Street Lighting - - - - - - - - - - -

Infrastructure - Water 57,500 - - - - - - - 57,500 45,000 43,000

Dams and Reservoirs 57,500 - - - - - - - 57,500 45,000 43,000

Water Purification - - - - - - - - - - -

Reticulation - - - - - - - - - - -

Infrastructure - Sanitation - - - - - - - - - - -

Reticulation - - - - - - - - - - -

Sewerage Purification - - - - - - - - - - -

Infrastructure - Other 214,307 - - - - 4,218 (4,500) (282) 214,025 255,900 252,500

Refuse 5,000 - - - - - - - 5,000 5,000 5,000

Transportation - - - - - - 3,000 3,000 3,000 4,500 4,500

Gas - - - - - - - - - - -

Other 209,307 - - - - 4,218 (7,500) (3,282) 206,025 246,400 243,000

Community 216,000 - - - - 10,438 - 10,438 226,438 200,500 173,000

Parks and Gardens - - - - - - - - - - -

Sportsfields and Stadia 91,000 - - - - 873 (11,500) (10,627) 80,373 63,000 45,000

Swimming Pools - - - - - - - - - - -

Community Halls - - - - - - - - - - -

Libraries 6,000 - - - - - 11,500 11,500 17,500 22,000 16,000

Recreational Facilities 10,000 - - - - - - - 10,000 10,000 10,000

Fire, Safety and Emergency - - - - - - - - - - -

Security and Policing 10,000 - - - - - - - 10,000 10,000 10,000

Buses - - - - - - - - - - -

Clinics 78,000 - - - - 5,682 - 5,682 83,682 70,000 76,000

Museums and Art Galleries - - - - - - - - - - -

Cemeteries 21,000 - - - - 3,883 - 3,883 24,883 25,500 16,000

Social Rental Housing - - - - - - - - - - -

Other - - - - - - - - - - -

Heritage Assets - - - - - - - - - - -

Buildings - - - - - - - - - - -

Other - - - - - - - - - - -

Investment Properties 57,100 - - - - - (24,100) (24,100) 33,000 91,100 90,100

Housing Development - - - - - - - - - - -

Other 57,100 - - - - - (24,100) (24,100) 33,000 91,100 90,100

Other Assets 18,301 - - - - - 12,506 12,506 30,807 18,500 15,000

General Vehicles - - - - - - - - - - -

Specialised Vehicles - - - - - - - - - - -

Plant and Equipment - - - - - - - - - - -

Computers - Hardware/Equipment - - - - - - - - - - -

Furniture and Other Office Equipment 12,801 - - - - - 8,806 8,806 21,607 13,000 11,000

Abattoirs - - - - - - - - - - -

Markets 5,500 - - - - - - - 5,500 5,500 4,000

Civic Land and Buildings - - - - - - - - - - -

Other Buildings - - - - - - - - - - -

Other Land - - - - - - - - - - -

Surplus Assets - (Investment or Inventory) - - - - - - - - - - -

Other - - - - - - 3,700 3,700 3,700 - -

Agricultural Assets - - - - - - - - - - -

Other - - - - - - - - - - -

Biological Assets - - - - - - - - - - -

Other - - - - - - - - - - -

Intangibles 130,773 - - - - - - - 130,773 40,200 40,000

Computers - Software and Programming 130,773 - - - - - - - 130,773 40,200 40,000

Other - - - - - - - - - - -

Total Capital Expenditure on new assets to

be adjusted 2,192,616 - - - - (49,360) 9,275 (40,085) 2,152,531 2,242,204 2,260,468

Specialised Vehicles - - - - - - - - - - -

Refuse - - - - - - - - - - -

Fire - - - - - - - - - - -

Conservancy - - - - - - - - - - -

Ambulance - - - - - - - - - - -

Description

Budget Year 2015/16

73

73

Table 42: MBRR SB18b - Adjustments Budget - capital expenditure on renewal of existing assets by asset class

Budget

Year + 1

2016/17

Budget

Year + 2

2017/18

Original

Budget

Prior

Adjusted

Accum.

Funds

Multi Year

Capital

Unfore.

Unavoid.

Nat. or

Prov. Govt

Other

Adjusts

Total

Adjusts

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

R Thousands A A1 B C D E F G H

Capital expenditure on renewal of

existing assets by Asset Class/Sub-class

Infrastructure 731,450 - - - - 64,152 119,592 183,744 915,194 797,350 871,000

Infrastructure - Road Transport 28,450 - - - - (11,000) 50,992 39,992 68,442 60,350 60,500

Roads, Pavements and Bridges 26,150 - - - - (10,000) 51,292 41,292 67,442 46,550 38,650

Stormwater 2,300 - - - - (1,000) (300) (1,300) 1,000 13,800 21,850

Infrastructure - Electricity 338,500 - - - - 2,337 - 2,337 340,837 398,171 477,812

Generation 225,000 - - - - 1,346 - 1,346 226,346 271,500 329,500

Transmission and Reticulation 43,500 - - - - - - - 43,500 49,671 36,312

Street Lighting 70,000 - - - - 991 - 991 70,991 77,000 112,000

Infrastructure - Water 182,429 - - - - 100,815 46,600 147,415 329,844 177,329 187,900

Dams and Reservoirs - - - - - - - - - - -

Water Purification - - - - - - - - - - -

Reticulation 182,429 - - - - 100,815 46,600 147,415 329,844 177,329 187,900

Infrastructure - Sanitation 115,071 - - - - - - - 115,071 100,000 104,788

Reticulation 90,000 - - - - - - - 90,000 80,000 80,000

Sewerage Purification 25,071 - - - - - - - 25,071 20,000 24,788

Infrastructure - Other 67,000 - - - - (28,000) 22,000 (6,000) 61,000 61,500 40,000

Refuse 12,000 - - - - - - - 12,000 24,500 16,000

Transportation 55,000 - - - - (28,000) 22,000 (6,000) 49,000 7,000 4,000

Gas - - - - - - - - - - -

Other - - - - - - - - - 30,000 20,000

Community 151,000 - - - - (37,381) (1,116) (38,497) 112,503 123,000 153,000

Parks and Gardens 35,000 - - - - - - - 35,000 40,000 40,000

Sports Fields and Stadia - - - - - - - - - - 30,000

Swimming Pools - - - - - - - - - - -

Community Halls - - - - - - - - - - -

Libraries - - - - - - - - - - -

Recreational Facilities - - - - - - - - - - -

Fire, Safety and Emergency 2,000 - - - - - - - 2,000 - -

Security and Policing - - - - - - - - - - -

Buses - - - - - - - - - - -

Clinics 7,000 - - - - - (1,116) (1,116) 5,884 - -

Museums and Art Galleries - - - - - - - - - - -

Cemeteries 7,000 - - - - - - - 7,000 3,000 3,000

Social Rental Housing - - - - - - - - - - -

Other 100,000 - - - - (37,381) - (37,381) 62,619 80,000 80,000

Heritage Assets - - - - - - - - - - -

Buildings - - - - - - - - - - -

Other - - - - - - - - - - -

Investment Properties 675,500 - - - - 26,465 - 26,465 701,965 696,285 726,158

Housing Development 670,500 - - - - 26,465 - 26,465 696,965 688,885 719,258

Other 5,000 - - - - - - - 5,000 7,400 6,900

Other Assets 106,000 - - - - - 21,000 21,000 127,000 133,000 151,500

General Vehicles - - - - - - 21,000 21,000 21,000 30,000 30,000

Specialised Vehicles - - - - - - - - - - -

Plant and Equipment 3,000 - - - - - - - 3,000 3,000 3,000

Computers - Hardware/Equipment 15,000 - - - - - - - 15,000 20,000 25,000

Furniture and Other Office Equipment 13,000 - - - - - 10,000 10,000 23,000 13,000 13,000

Abattoirs - - - - - - - - - - -

Markets - - - - - - - - - - -

Civic Land and Buildings - - - - - - - - - - -

Other Buildings 38,500 - - - - - (10,000) (10,000) 28,500 11,500 20,000

Other Land - - - - - - - - - - -

Surplus Assets - (Investment or Inventory) - - - - - - - - - - -

Other 36,500 - - - - - - - 36,500 55,500 60,500

Agricultural Assets - - - - - - - - - - -

Other - - - - - - - - - - -

Biological Assets - - - - - - - - - - -

Other - - - - - - - - - - -

Intangibles - - - - - - - - - - -

Computers - Software and Programming - - - - - - - - - - -

Other - - - - - - - - - - -

Total Capital Expenditure on Renewal of

Existing Assets to be adjusted 1,663,950 - - - - 53,236 139,476 192,712 1,856,662 1,749,635 1,901,658

Specialised Vehicles - - - - - - - - - - -

Refuse - - - - - - - - - - -

Fire - - - - - - - - - - -

Conservancy - - - - - - - - - - -

Ambulance - - - - - - - - - - -

Budget Year 2015/16

Description

74

74

Table 43: MBRR SB18c - Adjustments Budget - expenditure on repairs and maintenance by asset class

Budget

Year + 1

2016/17

Budget

Year + 2

2017/18

Original

Budget

Prior

Adjusted

Accum.

Funds

Multi Year

Capital

Unfore.

Unavoid.

Nat. or

Prov. Govt

Other

Adjusts

Total

Adjusts

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

R Thousands A A1 B C D E F G H

Repairs and Maintenance expenditure by Asset

Class/Sub-Class

Infrastructure 801,393 - - - - - 14,898 14,898 816,291 830,442 857,813

Infrastructure - Road transport 120,794 - - - - - 4,436 4,436 125,231 125,022 129,148

Roads, Pavements & Bridges 101,028 - - - - - 4,986 4,986 106,015 104,814 108,265

Storm water 19,766 - - - - - (550) (550) 19,216 20,208 20,883

Infrastructure - Electricity 386,114 - - - - - (6,970) (6,970) 379,144 399,628 412,816

Generation 74,019 - - - - - - - 74,019 76,609 79,137

Transmission & Reticulation 289,193 - - - - - (41,470) (41,470) 247,723 299,315 309,192

Street Lighting 22,903 - - - - - 34,500 34,500 57,403 23,704 24,487

Infrastructure - Water 231,797 - - - - - 2,226 2,226 234,024 240,910 248,827

Dams & Reservoirs 4,743 - - - - - 4,018 4,018 8,761 5,927 6,089

Water purification 8,898 - - - - - 3,751 3,751 12,648 9,191 9,495

Reticulation 218,157 - - - - - (5,542) (5,542) 212,615 225,793 233,244

Infrastructure - Sanitation 49,337 - - - - - 10,104 10,104 59,440 51,064 52,748

Reticulation 11,018 - - - - - 10,104 10,104 21,122 11,404 11,780

Sewerage purification 38,318 - - - - - - - 38,318 39,660 40,968

Infrastructure - Other 13,351 - - - - - 5,102 5,102 18,452 13,818 14,274

Refuse 13,351 - - - - - 5,102 5,102 18,452 13,818 14,274

Transportation - - - - - - - - - - -

Gas - - - - - - - - - - -

Other - - - - - - - - - - -

Community 202,263 - - - - - 8,595 8,595 210,858 203,599 207,111

Parks & gardens 32,910 - - - - - (61) (61) 32,849 34,062 35,187

Sportsfields & stadia 198 - - - - - - - 198 205 212

Swimming pools - - - - - - - - - - -

Community halls - - - - - - - - - - -

Libraries - - - - - - - - - - -

Recreational facilities 12,925 - - - - - (69) (69) 12,856 10,829 11,186

Fire, safety & emergency 15,449 - - - - - 8,257 8,257 23,706 15,972 16,492

Security and policing 32,520 - - - - - 2,161 2,161 34,681 33,877 34,995

Buses 3,882 - - - - - 1,208 1,208 5,091 4,018 4,151

Clinics - - - - - - - - - - -

Museums & Art Galleries - - - - - - - - - - -

Cemeteries 6,361 - - - - - 100 100 6,461 6,584 6,801

Social rental housing - - - - - - - - - - -

Other 98,018 - - - - - (3,001) (3,001) 95,017 98,053 98,088

Heritage assets - - - - - - - - - - -

Buildings - - - - - - - - - - -

Other - - - - - - - - - - -

Investment properties - - - - - - - - - - -

Housing development - - - - - - - - - - -

Other - - - - - - - - - - -

Other assets 435,605 - - - - - (2,730) (2,730) 432,875 411,122 426,088

General vehicles 198,820 - - - - - (40,194) (40,194) 158,626 165,778 172,569

Specialised vehicles - - - - - - - - - - -

Plant & equipment 34,141 - - - - - 10,400 10,400 44,541 30,364 31,531

Computers - hardware/equipment 3,309 - - - - - 87 87 3,397 3,475 3,588

Furniture and other office equipment 14,388 - - - - - 3,387 3,387 17,775 15,954 16,445

Abattoirs - - - - - - - - - - -

Markets - - - - - - - - - - -

Civic Land and Buildings 1,491 - - - - - - - 1,491 1,543 1,594

Other Buildings 102,851 - - - - - 15,013 15,013 117,864 107,514 111,030

Other Land 76,018 - - - - - 7,702 7,702 83,721 81,227 83,908

Surplus Assets - (Investment or Inventory) - - - - - - - - - - -

Other 4,587 - - - - - 876 876 5,462 5,267 5,424

Agricultural assets - - - - - - - - - - -

Other - - - - - - - - - - -

Biological assets - - - - - - - - - - -

Other - - - - - - - - - - -

Intangibles 73,767 - - - - - 1,654 1,654 75,422 77,204 79,723

Computers - software & programming 73,767 - - - - - 1,654 1,654 75,422 77,204 79,723

Other - - - - - - - - - - -

Total Repairs and Maintenance Expenditure to be

adjusted 1,513,028 - - - - - 22,418 22,418 1,535,446 1,522,366 1,570,736

Description

Budget Year 2015/16

75

75

Table 44: MBRR SB18d – Consolidated Adjustments Budget - depreciation by asset class

Budget

Year + 1

2016/17

Budget

Year + 2

2017/18

Original

Budget

Prior

Adjusted

Accum.

Funds

Multi Year

Capital

Unfore.

Unavoid.

Nat. or

Prov. Govt

Other

Adjusts

Total

Adjusts

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

R Thousand A A1 B C D E F G H

Depreciation by Asset Class/Sub-class

Infrastructure 771,204 - - - - - (94,027) (94,027) 677,177 867,048 928,502

Infrastructure - Road Transport 437,122 - - - - - (54,464) (54,464) 382,658 473,738 503,421

Roads, Pavements and Bridges 280,026 - - - - - (77,822) (77,822) 202,204 331,585 385,649

Stormwater 157,096 - - - - - 23,357 23,357 180,454 142,152 117,772

Infrastructure - Electricity 137,941 - - - - - 3,347 3,347 141,288 187,054 217,759

Generation 102,647 - - - - - 3,347 3,347 105,994 145,569 168,151

Transmission and Reticulation 13,717 - - - - - - - 13,717 16,660 12,644

Street Lighting 21,577 - - - - - - - 21,577 24,826 36,964

Infrastructure - Water 73,958 - - - - - (31,195) (31,195) 42,763 71,681 76,204

Dams and Reservoirs 17,724 - - - - - - - 17,724 14,509 14,191

Water Purification - - - - - - - - - - -

Reticulation 56,233 - - - - - (31,195) (31,195) 25,039 57,173 62,013

Infrastructure - Sanitation 35,471 - - - - - - - 35,471 32,241 34,583

Reticulation 27,742 - - - - - - - 27,742 25,793 26,403

Sewerage Purification 7,728 - - - - - - - 7,728 6,448 8,181

Infrastructure - Other 86,712 - - - - - (11,715) (11,715) 74,998 102,334 96,534

Refuse 5,240 - - - - - - - 5,240 9,511 6,931

Transportation 16,954 - - - - - (16,735) (16,735) 218 3,708 2,805

Gas - - - - - - - - - - -

Other 64,518 - - - - - 5,021 5,021 69,539 89,115 86,798

Community 113,127 - - - - - 747 747 113,874 104,300 107,590

Parks and Gardens 10,789 - - - - - - - 10,789 12,896 13,201

Sportsfields and Stadia 28,051 - - - - - 7,698 7,698 35,749 20,312 24,752

Swimming Pools - - - - - - - - - - -

Community Halls - - - - - - - - - - -

Libraries 1,849 - - - - - (7,698) (7,698) (5,849) 7,093 5,281

Recreational Facilities 3,082 - - - - - - - 3,082 3,224 3,300

Fire, Safety and Emergency 616 - - - - - - - 616 - -

Security and Policing 3,082 - - - - - - - 3,082 3,224 3,300

Buses - - - - - - - - - - -

Clinics 26,201 - - - - - 747 747 26,948 22,569 25,082

Museums and Art Galleries - - - - - - - - - - -

Cemeteries 8,631 - - - - - - - 8,631 9,189 6,271

Social Rental Housing - - - - - - - - - - -

Other 30,825 - - - - - - - 30,825 25,793 26,403

Heritage Assets - - - - - - - - - - -

Buildings - - - - - - - - - - -

Other - - - - - - - - - - -

Investment Properties 225,823 - - - - - 16,133 16,133 241,956 253,862 269,391

Housing Development 206,681 - - - - - - - 206,681 222,105 237,378

Other 19,142 - - - - - 16,133 16,133 35,275 31,758 32,013

Other Assets 38,316 - - - - - (22,429) (22,429) 15,886 48,845 54,950

General Vehicles - - - - - - (14,058) (14,058) (14,058) 9,672 9,901

Specialised Vehicles - - - - - - - - - - -

Plant and Equipment 925 - - - - - - - 925 967 990

Computers - Hardware/Equipment 4,624 - - - - - - - 4,624 6,448 8,251

Furniture and Other Office Equipment 7,953 - - - - - (12,589) (12,589) (4,636) 8,383 7,921

Abattoirs - - - - - - - - - - -

Markets 1,695 - - - - - - - 1,695 1,773 1,320

Civic Land and Buildings - - - - - - - - - - -

Other Buildings 11,868 - - - - - 6,694 6,694 18,562 3,708 6,601

Other Land - - - - - - - - - - -

Surplus Assets - (Investment or Inventory) - - - - - - - - - - -

Other 11,251 - - - - - (2,477) (2,477) 8,774 17,894 19,967

Agricultural Assets - - - - - - - - - - -

Other - - - - - - - - - - -

Biological Assets - - - - - - - - - - -

Other - - - - - - - - - - -

Intangibles 40,311 - - - - - - - 40,311 12,961 13,201

Computers - Software and Programming 40,311 - - - - - - - 40,311 12,961 13,201

Other - - - - - - - - - - -

Total Depreciation to be adjusted 1,188,780 - - - - - (99,576) (99,576) 1,089,204 1,287,018 1,373,635

Description

Budget Year 2015/16

76

76

Table 45: MBRR SB18d - Adjustments Budget - depreciation by asset class

Budget

Year + 1

2016/17

Budget

Year + 2

2017/18

Original

Budget

Prior

Adjusted

Accum.

Funds

Multi Year

Capital

Unfore.

Unavoid.

Nat. or

Prov. Govt

Other

Adjusts

Total

Adjusts

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

R Thousand A A1 B C D E F G H

Depreciation by Asset Class/Sub-class

Infrastructure 769,946 - - - - - (94,027) (94,027) 675,919 865,491 926,780

Infrastructure - Road Transport 436,409 - - - - - (54,464) (54,464) 381,945 472,887 502,487

Roads, Pavements and Bridges 279,569 - - - - - (77,822) (77,822) 201,748 330,990 384,933

Stormwater 156,840 - - - - - 23,357 23,357 180,197 141,897 117,554

Infrastructure - Electricity 137,716 - - - - - 3,347 3,347 141,063 186,718 217,355

Generation 102,479 - - - - - 3,347 3,347 105,826 145,308 167,840

Transmission and Reticulation 13,695 - - - - - - - 13,695 16,630 12,621

Street Lighting 21,542 - - - - - - - 21,542 24,781 36,895

Infrastructure - Water 73,837 - - - - - (31,195) (31,195) 42,642 71,553 76,063

Dams and Reservoirs 17,695 - - - - - - - 17,695 14,482 14,165

Water Purification - - - - - - - - - - -

Reticulation 56,142 - - - - - (31,195) (31,195) 24,947 57,070 61,898

Infrastructure - Sanitation 35,413 - - - - - - - 35,413 32,183 34,519

Reticulation 27,697 - - - - - - - 27,697 25,747 26,354

Sewerage Purification 7,716 - - - - - - - 7,716 6,437 8,166

Infrastructure - Other 86,571 - - - - - (11,715) (11,715) 74,856 102,150 96,355

Refuse 5,232 - - - - - - - 5,232 9,494 6,918

Transportation 16,926 - - - - - (16,735) (16,735) 191 3,701 2,800

Gas - - - - - - - - - - -

Other 64,413 - - - - - 5,021 5,021 69,434 88,955 86,637

Community 112,943 - - - - - 747 747 113,690 104,113 107,391

Parks and Gardens 10,771 - - - - - - - 10,771 12,873 13,177

Sportsfields and Stadia 28,005 - - - - - 7,698 7,698 35,703 20,275 24,707

Swimming Pools - - - - - - - - - - -

Community Halls - - - - - - - - - - -

Libraries 1,846 - - - - - (7,698) (7,698) (5,852) 7,080 5,271

Recreational Facilities 3,077 - - - - - - - 3,077 3,218 3,294

Fire, Safety and Emergency 615 - - - - - - - 615 - -

Security and Policing 3,077 - - - - - - - 3,077 3,218 3,294

Buses - - - - - - - - - - -

Clinics 26,158 - - - - - 747 747 26,905 22,528 25,036

Museums and Art Galleries - - - - - - - - - - -

Cemeteries 8,617 - - - - - - - 8,617 9,172 6,259

Social Rental Housing - - - - - - - - - - -

Other 30,775 - - - - - - - 30,775 25,747 26,354

Heritage Assets - - - - - - - - - - -

Buildings - - - - - - - - - - -

Other - - - - - - - - - - -

Investment Properties 225,454 - - - - - 16,133 16,133 241,587 253,406 268,892

Housing Development 206,343 - - - - - - - 206,343 221,706 236,938

Other 19,111 - - - - - 16,133 16,133 35,244 31,701 31,954

Other Assets 38,253 - - - - - (22,429) (22,429) 15,824 48,758 54,848

General Vehicles - - - - - - (14,058) (14,058) (14,058) 9,655 9,883

Specialised Vehicles - - - - - - - - - - -

Plant and Equipment 923 - - - - - - - 923 965 988

Computers - Hardware/Equipment 4,616 - - - - - - - 4,616 6,437 8,236

Furniture and Other Office Equipment 7,940 - - - - - (12,589) (12,589) (4,649) 8,368 7,906

Abattoirs - - - - - - - - - - -

Markets 1,693 - - - - - - - 1,693 1,770 1,318

Civic Land and Buildings - - - - - - - - - - -

Other Buildings 11,848 - - - - - 6,694 6,694 18,542 3,701 6,588

Other Land - - - - - - - - - - -

Surplus Assets - (Investment or Inventory) - - - - - - - - - - -

Other 11,233 - - - - - (2,477) (2,477) 8,756 17,862 19,930

Agricultural Assets - - - - - - - - - - -

Other - - - - - - - - - - -

Biological Assets - - - - - - - - - - -

Other - - - - - - - - - - -

Intangibles 40,245 - - - - - - - 40,245 12,938 13,177

Computers - Software and Programming 40,245 - - - - - - - 40,245 12,938 13,177

Other - - - - - - - - - - -

Total Depreciation to be adjusted 1,186,841 - - - - - (99,576) (99,576) 1,087,265 1,284,706 1,371,088

Specialised Vehicles - - - - - - - - - - -

Refuse - - - - - - - - - - -

Fire - - - - - - - - - - -

Conservancy - - - - - - - - - - -

Ambulance - - - - - - - - - - -

Description

Budget Year 2015/16

77

77

Table 46: MBRR SB19 – Adjustments Budget – List of capital programmes and projects affected by Adjustments Budget

IDP

Goal

Code

Individually

Approved

Yes/No

Asset Class Asset Sub-Class GPS co-ordinates

R thousand 3 6 4 4 5Original

Budget

Adjusted

Budget

Original

Budget

Adjusted

Budget

Original

Budget

Adjusted

Budget

Parent municipality:

List all capital programs/projects grouped

by Municipal VoteCorporate & Shared Services Purchase of Vehicles 710869 D Yes Other Assets General Vehicles – 21,000 – – – –

Replacement/Modernization of all the Lifts w ithin v arious Council Buildings 712743 A Yes Infrastructure - Other Infrastructure - Other 5,000 2,500 5,000 5,000 5,000 5,000

Economic Development Marketing & Trading Stalls - Cullinan CBD 712971 B Yes Infrastructure - Other Other Cullinan Central 3,000 – – – – –

Marketing & Trading Stalls - Pretoria North 712973 B Yes Infrastructure - Other Other Pretoria North Central 2,000 – – – – –

Business Process Outsourcing Park in Hammanskraal 712977 B Yes Inv estment properties Other 25°24'20.23" S 28°15'48.56" E 54,100 30,000 87,100 87,100 85,100 85,100

Energy and Electricity Electricity for All 710178 A Yes Infrastructure - Electricity Generation 90,000 91,345 90,000 90,000 93,000 93,000

Electricity for All 710178 A Yes Infrastructure - Electricity Generation 37,000 37,001 40,000 40,000 60,000 60,000

Tshw ane Public Lighting Program 710556 A Yes Infrastructure - Electricity Street Lighting 30,000 30,991 40,000 40,000 30,000 30,000 Rooiw al Pow er Station Refurbishment 712862 A Yes Infrastructure - Electricity Generation 8,000 3,000 – – – –

Environmental Management Dev elopment of Tshw ane North Cemetery 712809 C Yes Community Cemeteries Sterkw ater 106-JR – 3,883 – – – –

Group Audit and Risk Insurance replacements (CTMM Contribution) 712449 D Yes Other Assets Furniture and other office equipment 8,000 18,000 8,000 8,000 8,000 8,000

Group Financial Services Corporate Capital Mov ables 712989 F Yes Other Assets Furniture and other office equipment 5,000 13,806 5,000 5,000 5,000 5,000

Handheld Terminals 712997 E Yes Other Assets Other – 3,700 – – – –

Health and Social Development Upgrade Workflow Sy stem For Health-Erp 712028 B Yes Community Clinics All LA clinics 7,000 5,884 – – – –

Upgrading Of Clinic Dispensaries 712278 C Yes Community Clinics LAT-25.7687 LONG 28.0781 Ramohoeba Square, Mareka str 2,000 1,000 5,000 5,000 5,000 5,000

Multipurpose Dev elopment Centres 712681 C Yes Community Clinics – 638 15,000 15,000 15,000 15,000

Upgrade and ex tension of Zithobeni Clinic 712683 C Yes Community Clinics 11,000 12,267 3,000 3,000 – –

Replacement of Ray ton Clinic 712684 C Yes Community Clinics c/o Montey Rose & oakley str Ray ton – 443 15,000 15,000 19,000 19,000

Upgrading of ECD centres and Day Care Centre 712691 C Yes Community Clinics Mina Soga c/o Makgatho & Ramushu str Atteridgev ille. Boikany o – 665 – – 10,000 10,000

Installation of generators in all LG clinics 712835 C Yes Community Clinics c/o Mark & Botha str Bronkhorstspruit – 302 – – 5,000 5,000

Social Dev elopment center in Hammanskraal 712948 C Yes Community Clinics 13,000 18,682 10,000 10,000 11,000 11,000

New Soshanguve Clinic 712967 C Yes Community Clinics 13,000 10,685 – – – –

Housing and Human Settlement Project Linked Housing - Water Prov ision 710863 A Yes Inv estment properties Housing dev elopment 135,457 174,209 200,000 200,000 228,181 228,181

Sew erage - Low Cost Housing 710864 A Yes Inv estment properties Housing dev elopment 124,750 149,835 218,055 218,055 254,464 254,464

Roads & Stormw ater - Low Cost Housing 710865 A Yes Inv estment properties Housing dev elopment 308,000 272,921 109,244 109,244 85,854 85,854 Project Linked Housing - Water Prov ision 710863 A Yes Inv estment properties Housing dev elopment 2,293 – – – – –

Office of the City Manager Implementation of Tsosoloso Programme 712533 D Yes Community Other 100,000 62,619 80,000 80,000 80,000 80,000

City Hall Renovations 712960 D Yes Other Assets Other Buildings 30,000 20,000 – – – –

RE - AGA - TSHWANE 712970 A Yes Infrastructure - Other Other 150,000 154,218 200,000 200,000 210,000 210,000

Sports and Recreation Hammanskraal Multipurpose Sport & Recreation Centre 711433 C Yes Community Sportsfields & stadia Erf 9904 Kudube Unit 11, Erf 4114 Kudube Unit 6 and Erf 9904 – 873 – – – –

Upgrading of Pilditch Stadium 712878 B Yes Community Sportsfields & stadia S25.45.072',E028.09.880' 9,000 3,900 10,000 10,000

Upgrading of Zithobeni Sport Stadium 712883 B Yes Community Sportsfields & stadia Erf 3236, Zitobeni. S25.7798', E28.7179" 15,000 20,100 – – – –

Upgrade Refilw e Stadium 712916 B Yes Community Sportsfields & stadia S25.56.12.31, E27.54.9.75" 15,000 3,500 – – – –

Cullinan Library Park 712936 B Yes Community Libraries Erf 730, Cullinan – 11,500 – – – –

Municipal Vote/Capital project

Program/Project descriptionProject

number

Medium Term Revenue and Expenditure Framework

Budget Year 2015/16 Budget Year +1 2016/17 Budget Year +2 2017/18

78

78

IDP

Goal

Code

Individually

Approved

Yes/No

Asset Class Asset Sub-Class GPS co-ordinates

R thousand 3 6 4 4 5Original

Budget

Adjusted

Budget

Original

Budget

Adjusted

Budget

Original

Budget

Adjusted

Budget

Transport Concrete Canal: Sam Malema Road, Winterv eldt 710128 A Yes Infrastructure - Road transport Stormw ater 25°29'32" S 28°4'48" E 100 – 2,000 2,000 2,000 2,000

Major Stormw ater Sy stem, Mamelodi X 8 710129 A Yes Infrastructure - Road transport Stormw ater 25:42:54 S; 28:25:07 E to 25:43:16 S; 28:25:15 E 2,000 – 1,000 1,000 10,000 10,000

Major Stormw ater Sy stems: Klip/Kruisfontein 710143 A Yes Infrastructure - Road transport Stormw ater 25°35'21"S 28°06'33"E 20,000 – 20,000 20,000 15,000 15,000

Replacement Of Traffic Signs 710221 A Yes Infrastructure - Road transport Roads, Pav ements & Bridges Tshw ane Wide – 36,000 – – – –

Traffic Calming And Pedestrian Safety For Tshw ane 710229 A Yes Infrastructure - Road transport Roads, Pav ements & Bridges Regions 1-7 3,000 6,000 7,000 7,000 7,000 7,000

Mateteng Main Transport Route, Stinkw ater 710597 A Yes Infrastructure - Road transport Roads, Pav ements & Bridges -85861,98: -2811585,95 & -84577,4: -2811572,43 200 – – – – –

Shov a Kalula Bicy cle Project 710609 A Yes Infrastructure - Road transport Roads, Pav ements & Bridges Tshw ane Wide 10,000 – 10,000 10,000 10,000 10,000

Mabopane Station Modal Interchange 710657 A Yes Infrastructure - Other Transportation -91386.739;-2821375.050 55,000 27,000 – – 2,000 2,000

Rehabilitation Of Roads 710902 A Yes Infrastructure - Road transport Roads, Pav ements & Bridges – 21,592 – – – –

Block W - Stormw ater Drainage 711164 A Yes Infrastructure - Road transport Stormw ater 28:07:30 E, 25:27:15 S 20,000 – – – 3,000 3,000

Magriet Monamodi Stormw ater Sy stem 711262 A Yes Infrastructure - Road transport Stormw ater 25:24:00 S, 28:07:00 E 1,000 – – – – –

Major S/ Water Drainage Sy stem: Matenteng 711264 A Yes Infrastructure - Road transport Stormw ater 200 190 100 100 100 100

Montana Spruit: Channel Improv ements 711268 A Yes Infrastructure - Road transport Stormw ater 25°39'30"S 28°16'00"E 3,000 – 12,000 12,000 – –

Major Stormw ater Drainage System: Majaneng 711273 A Yes Infrastructure - Road transport Stormw ater 28:15:43 E, 25:22:39 S 15,000 – 15,000 15,000 15,000 15,000

Major Stormw ater Drainage Channels: Ga-Rankuw a 711284 A Yes Infrastructure - Road transport Stormw ater 25:35:49 S, 27:59:00 E 1,000 – 10,000 10,000 15,000 15,000

Stormw ater Drainage Sy stems In Ga-Rankuw a View 711285 A Yes Infrastructure - Road transport Stormw ater 25:33:11 S, 27:59:31 E 1,000 – 10,000 10,000 15,000 15,000

Doubling Of Simon Vermooten 711800 A Yes Infrastructure - Road transport Roads, Pav ements & Bridges 25,000 100,000

Internal Roads: Northern Areas 711863 A Yes Infrastructure - Road transport Roads, Pav ements & Bridges 25:36:30 S, 28:01:00 E 25:30:30 S, 28:03:00 E 5,000 – 100,000 100,000 162,476 162,476

Internal Roads: Northern Areas 711863 A Yes Infrastructure - Road transport Roads, Pav ements & Bridges 25:36:30 S, 28:01:00 E 25:30:30 S, 28:03:00 E 20,000 – – – – –

Separation: Airside/ 711953 A Yes Infrastructure - Other Transportation 22,000 – – – –

Centurion Lake And Kaal Spruit 712217 A Yes Infrastructure - Road transport Stormw ater 28`11`00`E; 25`50`00S 1,000 – 1,000 1,000 2,000 2,000

Flooding Backlogs: Stinkw ater & New Eersterust Area 712219 A Yes Infrastructure - Road transport Stormw ater 25°23'00"S 28°09'00"E 15,000 – 30,000 30,000 30,000 30,000

Flooding Backlogs: Sosh & Winterveldt Area 712220 A Yes Infrastructure - Road transport Stormw ater 25°28'14"S 28°05'49"E 237,176 347,461 100,000 100,000 – –

Flooding Backlogs: Sosh & Winterveldt Area 712220 A Yes Infrastructure - Road transport Stormw ater 25°28'14"S 28°05'49"E 87,850 59,568 3,000 3,000 – –

Flooding Backlogs: Mabopane Area 712221 A Yes Infrastructure - Road transport Stormw ater 25:30:30 S, 28:03:00 E 1,000 – 5,000 5,000 15,000 15,000

Flooding Backlogs: Mamelodi, Eersterust 712223 A Yes Infrastructure - Road transport Stormw ater 25°43'82"S 28°25'54"E 10,000 – 25,000 25,000 25,000 25,000

Traffic Flow Improv ement at Intersections 712502 A Yes Infrastructure - Road transport Roads, Pav ements & Bridges Dr Sw anepoel & 3rd– Doornpoort , 5,000 – 5,000 5,000 5,000 5,000

Flooding Backlog: Netw ork 3, Kudube Unit 12 712503 A Yes Infrastructure - Road transport Stormw ater 25:23:30 S, 28:15:00 E 300 – – – – –

Flooding backlog: Kudube Unit 6 712504 A Yes Infrastructure - Road transport Stormw ater 25°22'30"S 28°15'00"E 12,000 – – – 10,000 10,000

Flooding backlog: Matanteng 712506 A Yes Infrastructure - Road transport Stormw ater 25`24`00`E; 28`10`00S 10,000 – – – 15,000 15,000

Flooding backlog: Kudube Unit 7 712507 A Yes Infrastructure - Road transport Stormw ater 25°23'00"S 28°14'00"E 300 – 2,000 2,000 – –

Flooding backlog: Atteridgev ille 712511 A Yes Infrastructure - Road transport Stormw ater 25 46’ 27”S and 28 04’ 20” E. 6,000 – 10,000 10,000 10,000 10,000

Flooding Backlogs: Soshanguve South 712513 A Yes Infrastructure - Road transport Stormw ater 25°33'13"S 28°04'54"E 20,000 4,000 4,952 4,952 – –

Flooding backlog: Netw ork 2B, Ramotse 712515 A Yes Infrastructure - Road transport Stormw ater 25°22'0"S 28°17'11"E 2,000 – 5,000 5,000 10,000 10,000

Flooding backlog: New Eersterust x 2 712516 A Yes Infrastructure - Road transport Stormw ater 25`24`30`E; 28`08`00S 15,000 – 20,000 20,000 20,000 20,000

Flooding backlog: Drainage canals along Hans Stry dom Dr, Mamelodi x 4 and 5712518 A Yes Infrastructure - Road transport Stormw ater 25°43'14"S 28°24'04"E – 650 2,000 2,000 20,000 20,000

Flooding backlog: Netw ork 1A, 1C & 1F, Ramotse 712520 A Yes Infrastructure - Road transport Stormw ater 25°21'16"S 28°16'52"E 500 250 2,000 2,000 20,000 20,000

Collector Road Backlogs: Atteridgev ille 712522 A Yes Infrastructure - Road transport Stormw ater 25 44'' 09'S and 28 06'' 36'E 300 – – – 100 100

Flooding backlog: Netw ork 3A, Kudube Unit 9 712523 A Yes Infrastructure - Road transport Stormw ater 25°23'00"S 28°17'00"E 300 – 5,000 5,000 5,000 5,000

Upgrade Main Terminal Building 712566 F Yes Infrastructure - Other Transportation 3,000 – – – –

CBD and surrounding areas (BRT) -(Transport Infrastructure) 712591 A Yes Infrastructure - Road transport Roads, Pav ements & Bridges Tshw ane Wide 745,609 670,609 759,902 759,902 799,392 799,392

CBD and surrounding areas (BRT) -(Transport Infrastructure) 712591 A Yes Infrastructure - Road transport Roads, Pav ements & Bridges Tshw ane Wide – 107,361 – – – –

Upgrading Lav ender Road (Southern Portion of K97) 712610 A Yes Infrastructure - Road transport Roads, Pav ements & Bridges 28`12`00E; 25`39`00S8 – 10,000 – – – –

Upgrading of Mabopane Roads (red soils) 712611 A Yes Infrastructure - Road transport Roads, Pav ements & Bridges 25:30:00 S, 28:04:00 E 1,000 – 20,000 20,000 20,000 20,000

Upgrading of Sibande Street, Mamelodi 712612 A Yes Infrastructure - Road transport Roads, Pav ements & Bridges 25 42'' 13'S and 28 21'' 09'E 300 – 1,000 1,000 1,000 1,000

Upgrading of Road from grav el to tar in Zithobeni Ward 5 & 6 712893 A Yes Infrastructure - Road transport Roads, Pav ements & Bridges 25:40:13 S; 28:25:03 E 6,000 – 20,000 20,000 20,000 20,000

Upgrading of Road from grav el to tar in Ekangala Ward 8,9 & 10 712894 A Yes Infrastructure - Road transport Roads, Pav ements & Bridges 25:43:16 S; 28:25:15 E 12,000 – 40,000 40,000 40,000 40,000

Upgrading of Road from grav el to tar in Ekangala Ward 11 & 12 712895 A Yes Infrastructure - Road transport Roads, Pav ements & Bridges 25:43:16 S; 28:25:15 E 6,000 – 20,000 20,000 20,000 20,000

Rainbow Junction and Rehabilitation of the Apies Riv er 712920 A Yes Infrastructure - Road transport Roads, Pav ements & Bridges 950 15,900 10,000 10,000 20,000 20,000

Upgrading of roads and stormw ater sy stems in Refilw e 712944 A Yes Infrastructure - Road transport Roads, Pav ements & Bridges 50 – 4,000 4,000 10,000 10,000

Upgrading of roads and stormw ater sy stems in Ray ton 712945 A Yes Infrastructure - Road transport Roads, Pav ements & Bridges 50 – 4,000 4,000 10,000 10,000

Upgrading of roads and stormw ater sy stems in Cullinan 712946 A Yes Infrastructure - Road transport Roads, Pav ements & Bridges 50 – 4,000 4,000 6,000 6,000

Improv ement of dirt road leading to Clover hill club, Bronkhortspruit dam 712947 A Yes Infrastructure - Road transport Roads, Pav ements & Bridges 1,000 – 2,000 2,000 100 100

Internal Roads: Mamelodi 712982 A Yes Infrastructure - Road transport Roads, Pav ements & Bridges 50,000 – – – – –

Water and Sanitation Refurbishment of Water Netw orks and Backlog Eradication 710878 A Yes Infrastructure - Water Reticulation 80,000 180,815 70,000 70,000 100,000 100,000

Refurbishment of Water Netw orks and Backlog Eradication 710878 A Yes Infrastructure - Water Reticulation 10,000 155,162 10,000 10,000 10,000 10,000

Municipal Vote/Capital project

Program/Project descriptionProject

number

Medium Term Revenue and Expenditure Framework

Budget Year 2015/16 Budget Year +1 2016/17 Budget Year +2 2017/18

79

79

Table 47: MBRR SB20 – Consolidated Adjusted Budget Municipal Entity Performance Summary

Description

Budget

Year + 1

2016/17

Budget

Year + 2

2017/18

Original

Budget

Prior

Adjusted

Accum.

Funds

Multi Year

Capital

Unfore.

Unavoid.

Nat. or

Prov. Govt

Other

Adjusts

Total

Adjusts

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

R Thousands A A1 B C D E F G H

Revenue By Municipal Entity

Housing Company Tshwane 27,417 - - - - - (15,326) (15,326) 12,091 66,270 139,164

SandSpruit Works Association 486,305 - - - - - - - 486,305 531,151 582,538

TEDA 57,247 - - - - - 7,466 7,466 64,713 57,527 57,865

Total Operating Revenue 570,969 - - - - - (7,859) (7,859) 563,109 654,949 779,567

Expenditure by Municipal entity

Housing Company Tshwane 27,417 - - - - - (2,070) (2,070) 25,346 68,577 137,075

SandSpruit Works Association 486,305 - - - - - - - 486,305 531,151 582,538

TEDA 57,247 - - - - - 7,466 7,466 64,713 57,527 57,865

Total Operating Expenses 570,969 - - - - - 5,396 5,396 576,365 657,255 777,477

Capital Expenditure By Municipal Entity

Housing Company Tshwane - - - - - - - - - - -

SandSpruit Works Association - - - - - - - - - - -

TEDA - - - - - - - - - - -

Total Capital Expenditure - - - - - - - - - - -

Budget Year 2015/16

80

80

4.44.44.44.4 Adjustments Budget Financial Performance Adjustments Budget Financial Performance Adjustments Budget Financial Performance Adjustments Budget Financial Performance ---- Municipal Municipal Municipal Municipal EntitiesEntitiesEntitiesEntities

Table 48: Housing Company Tshwane – Budget summary

Budget Year

+1 2016/17

Budget Year

+2 2017/18

Original

Budget

Prior

Adjusted

Downward

adjusts

Parent

muni.

Unfore.

Unavoid.

Other

Adjusts.

Total

Adjusts.

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

R thousands

Financial Performance

Property rates – – – – – – – – – –

Serv ice charges – – – – – – – – – –

Inv estment rev enue – – – – – – – – – –

Transfers recognised - operational 23,445 – – – – (15,445) (15,445) 8,000 57,395 123,292

Other ow n rev enue 3,972 – – – – 119 119 4,091 8,875 15,872

Total Revenue (excluding capital transfers

and contributions) 27,417 – – – – (15,326) (15,326) 12,091 66,270 139,164

Employ ee costs 5,945 – – – – – – 5,945 13,841 14,809

Remuneration of Board Members 1,157 – – – – – – 1,157 1,303 1,394

Depreciation and debt impairment 1,020 – – – – (323) (323) 697 2,235 2,391

Finance charges 284 – – – – – – 284 284 240

Materials and bulk purchases – – – – – – – – – –

Transfers and grants – – – – – – – – – –

Other ex penditure 19,010 – – – – (1,747) (1,747) 17,263 50,914 118,240

Total Expenditure 27,417 – – – – (2,070) (2,070) 25,346 68,577 137,075

Surplus/(Deficit) (0) – – – – (13,255) (13,255) (13,255) (2,306) 2,090

Transfers recognised - capital – – – – – – 13,255 13,255 – –

Contributions recognised - capital & contributed

assets – – – – – – (13,255) (13,255) – –

Surplus/(Deficit) after capital transfers &

contributions (0) – – – – (13,255) (13,255) (13,255) (2,306) 2,090

Tax ation – – – – – – 13,255 13,255 – –

Surplus/ (Deficit) for the year (0) – – – – (13,255) (13,255) (13,255) (2,306) 2,090

Capital expenditure & funds sources

Capital expenditure 1,111 – – – – – (516) 595 22,519 91,967

Transfers recognised - capital 1,111 – – – – – (516) 595 22,519 91,967

Public contributions & donations – – – – – – – – – –

Borrow ing – – – – – – – – – –

Internally generated funds – – – – – – – – – –

Total sources of capital funds 1,111 – – – – – (516) 595 22,519 91,967

Financial position

Total current assets 5,999 – – – – 151 151 6,150 6,239 7,541

Total non current assets 12,499 – – – – 2,793 2,793 15,293 61,615 153,582

Total current liabilities 3,346 – – – – (1,002) (1,002) 2,344 1,988 2,806

Total non current liabilities 1,858 – – – – – – 1,858 1,542 1,227

Community w ealth/Equity 13,294 – – – – 3,947 3,947 17,241 64,323 157,090

Cash flows

Net cash from (used) operating (3,098) – – – – (451) (451) (3,549) 22,476 92,952

Net cash from (used) inv esting (1,111) – – – – 516 516 (595) (22,519) (91,967)

Net cash from (used) financing (315) – – – – – – (315) (315) (315)

Cash/cash equivalents at the year end 4,997 4,997 4,997 4,997 4,997 5,062 20,054 25,051 4,704 5,373

Housing Company Tshwane - Budget Summary

Budget Year 2015/16

Description

81

81

Table 49: Housing Company Tshwane – Budgeted financial performance

Budget Year

+1 2016/17

Budget Year

+2 2017/18

Original

Budget

Prior

Adjusted

Downward

adjusts

Parent

muni.

Unfore.

Unavoid.

Other

Adjusts.

Total

Adjusts.

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

R thousands

Revenue By Source

Property rates – – – – – – – – – –

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

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

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

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

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

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

Rental of facilities and equipment 3,795 – – – – 158 158 3,954 8,711 15,691

Interest earned - ex ternal inv estments – – – – – – – – – –

Interest earned - outstanding debtors 64 – – – – 19 19 83 51 57

Div idends receiv ed – – – – – – – – – –

Fines – – – – – – – – – –

Licences and permits – – – – – – – – – –

Agency serv ices – – – – – – – – – –

Transfers recognised - operational 23,445 – – – – (15,445) (15,445) 8,000 57,395 123,292

Other rev enue 113 – – – – (58) (58) 55 113 124

Gains on disposal of PPE – – – – – – – – – –

Total Revenue (excluding capital transfers and

contributions) 27,417 – – – – (15,326) (15,326) 12,091 66,270 139,164

Expenditure By Type

Employ ee related costs 5,945 – – – – – – 5,945 13,841 14,809

Remuneration of Directors 1,157 – – – – – – 1,157 1,303 1,394

Debt impairment 681 – – – – (323) (323) 358 1,723 1,843

Depreciation & asset impairment 339 – – – – – – 339 512 548

Finance charges 284 – – – – – – 284 284 240

Bulk purchases – – – – – – – – – –

Other materials – – – – – – – – – –

Contracted serv ices 13,110 – – – – (1,747) (1,747) 11,363 15,688 2,123

Transfers and grants – – – – – – – – – –

Other ex penditure 5,901 – – – – – – 5,901 35,227 116,116

Loss on disposal of PPE – – – – – – – – – –

Total Expenditure 27,417 – – – – (2,070) (2,070) 25,346 68,577 137,075

Surplus/(Deficit) (0) – – – – (13,255) (13,255) (13,255) (2,306) 2,090

Transfers recognised - capital – – – – – – – – – –

Contributions recognised - capital – – – – – – – – – –

Contributions of PPE – – – – – – – – – –

Surplus/(Deficit) before taxation (0) – – – – (13,255) (13,255) (13,255) (2,306) 2,090

Tax ation – – – – – – – – – –

Surplus/ (Deficit) for the year (0) – – – – (13,255) (13,255) (13,255) (2,306) 2,090

Description

Budget Year 2015/16

Housing Company Tshwane - Financial Performance

82

82

Table 50: Housing Company Tshwane – Budgeted financial position

Budget Year

+1 2016/17

Budget Year

+2 2017/18

Original

Budget

Prior

Adjusted

Downward

adjusts

Parent

muni.

Unfore.

Unavoid.

Other

Adjusts.

Total

Adjusts.

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

R thousands

ASSETS

Current assets

Cash 4,997 – – – – 65 65 5,062 4,704 5,373

Call inv estment deposits – – – – – – – – – –

Consumer debtors 934 – – – – 56 56 990 997 1,523

Other debtors 67 – – – – 31 31 98 153 245

Current portion of long-term receiv ables – – – – – – – – – –

Inv entory – – – – – – – – 385 400

Total current assets 5,999 – – – – 151 151 6,150 6,239 7,541

Non current assets

Long-term receiv ables – – – – – – – – – –

Inv estments – – – – – – – – – –

Inv estment property 9,526 – – – – 3,974 3,974 13,500 58,500 150,042

Property , plant and equipment 2,074 – – – – (502) (502) 1,573 3,080 3,405

Agricultural – – – – – – – – – –

Biological – – – – – – – – – –

Intangible 899 – – – – (679) (679) 220 34 134

Other non-current assets – – – – – – – – – –

Total non current assets 12,499 – – – – 2,793 2,793 15,293 61,615 153,582

TOTAL ASSETS 18,498 – – – – 2,945 2,945 21,443 67,853 161,123

LIABILITIES

Current liabilities

Bank ov erdraft – – – – – – – – – –

Borrow ing 315 – – – – – – 315 315 315

Consumer deposits 475 – – – – 51 51 527 527 977

Trade and other pay ables 2,350 – – – – (1,053) (1,053) 1,297 941 997

Prov isions 205 – – – – – – 205 205 517

Total current liabilities 3,346 – – – – (1,002) (1,002) 2,344 1,988 2,806

Non current liabilities

Borrow ing 1,858 – – – – – – 1,858 1,542 1,227

Prov isions – – – – – – – – – –

Total non current liabilities 1,858 – – – – – – 1,858 1,542 1,227

TOTAL LIABILITIES 5,204 – – – – (1,002) (1,002) 4,202 3,530 4,033

NET ASSETS 13,294 – – – – 3,947 3,947 17,241 64,323 157,090

COMMUNITY WEALTH/EQUITY

Accumulated Surplus/(Deficit) 8,680 – – – – 3,947 3,947 12,627 59,709 152,476

Reserv es – – – – – – – – – –

Share capital 4,614 – – – – – – 4,614 4,614 4,614

TOTAL COMMUNITY WEALTH/EQUITY 13,294 – – – – 3,947 3,947 17,241 64,323 157,090

Description

Budget Year 2015/16

Housing Company Tshwane - Financial Position

83

83

Table 51: Housing Company Tshwane – Budgeted cash flow

Budget Year

+1 2016/17

Budget Year

+2 2017/18

Original

Budget

Prior

Adjusted

Downward

adjusts

Parent

muni.

Unfore.

Unavoid.

Other

Adjusts.

Total

Adjusts.

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

R thousands

CASH FLOW FROM OPERATING ACTIVITIES

Receipts

Property rates, penalties & collection charges 3,178 – – – – 484 484 3,662 6,971 12,239

Serv ice charges – – – – – – – – – –

Other rev enue – – – – – 62 62 62 113 124

Gov ernment - operating 20,061 – – – – (12,061) (12,061) 8,000 57,395 123,292

Gov ernment - capital – – – – – – – – – –

Interest 60 – – – – (31) (31) 29 30 57

Div idends – – – – – – – – – –

Payments

Suppliers and employ ees (26,113) – – – – 11,140 11,140 (14,973) (41,749) (42,520)

Finance charges (284) – – – – (45) (45) (329) (284) (240)

Div idends paid – –

Transfers and Grants – – – – – – – – – –

NET CASH FROM/(USED) OPERATING ACTIVITIES (3,098) – – – – (451) (451) (3,549) 22,476 92,952

CASH FLOWS FROM INVESTING ACTIVITIES

Receipts

Proceeds on disposal of PPE – – – – – – – – – –

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

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

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

Payments

Capital assets (1,111) – – – – 516 516 (595) (22,519) (91,967)

NET CASH FROM/(USED) INVESTING ACTIVITIES (1,111) – – – – 516 516 (595) (22,519) (91,967)

CASH FLOWS FROM FINANCING ACTIVITIES

Receipts

Short term loans – – – – – – – – – –

Borrow ing long term/refinancing – – – – – – – – – –

Increase (decrease) in consumer deposits – – – – – – – – – –

Payments

Repay ment of borrow ing (315) – – – – – – (315) (315) (315)

NET CASH FROM/(USED) FINANCING ACTIVITIES (315) – – – – – – (315) (315) (315)

NET INCREASE/ (DECREASE) IN CASH HELD (4,524) – – – – 65 65 (4,460) (358) 669

Cash/cash equiv alents at the y ear begin: 9,522 4,997 4,997 4,997 4,997 4,997 4,997 9,522 5,062 4,704

Cash/cash equiv alents at the y ear end: 4,997 4,997 4,997 4,997 4,997 5,062 5,062 5,062 4,704 5,373

Description

Budget Year 2015/16

Housing Company Tshwane - Cash Flow

84

84

Table 52: Housing Company Tshwane – Board members’ allowance and staff benefits

Budget Year

+1 2016/17

Budget Year

+2 2017/18

Original

Budget

Prior

Adjusted

Downward

adjusts

Parent

muni.

Unfore.

Unavoid.

Other

Adjusts.

Total

Adjusts.

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

R thousands

Remuneration

Board Members of Entities

Basic Salaries – – – – – – – – – –

Pension Contributions – – – – – – – – – –

Medical Aid Contributions – – – – – – – – – –

Motor v ehicle allow ance – – – – – – – – – –

Cell phone allow ance – – – – – – – – – –

Housing allow ance – – – – – – – – – –

Other benefits and allow ances – – – – – – – – – –

In-kind benefits – – – – – – – – – –

Board Fees 1,157 – – – – – – 1,157 1,303 1,394

Sub Total - Board Members of Entities 1,157 – – – – – – 1,157 1,303 1,394

Senior Managers of Entities

Basic Salaries 3,779 – – – – – – 3,779 8,971 9,626

Pension Contributions – – – – – – – – – –

Medical Aid Contributions – – – – – – – – – –

Motor v ehicle allow ance – – – – – – – – – –

Cell phone allow ance – – – – – – – – – –

Housing allow ance – – – – – – – – – –

Other benefits or allow ances – – – – – – – – – –

Performance Bonus – – – – – – – – – –

In-kind benefits – – – – – – – – – –

Sub Total - Senior Managers of Entities 3,779 – – – – – – 3,779 8,971 9,626

Other Staff of Entities

Basic Salaries 2,166 – – – – – – 2,166 4,869 5,183

Pension Contributions – – – – – – – – – –

Medical Aid Contributions – – – – – – – – – –

Motor v ehicle allow ance – – – – – – – – – –

Cell phone allow ance – – – – – – – – – –

Housing allow ance – – – – – – – – – –

Ov ertime – – – – – – – – – –

Performance Bonus – – – – – – – – – –

Other benefits or allow ances – – – – – – – – – –

In-kind benefits – – – – – – – – – –

Sub Total - Other Staff of Entities 2,166 – – – – – – 2,166 4,869 5,183

Total Municipal Entities remuneration 7,102 – – – – – – 7,102 15,144 16,204

Summary of Employee and Board Member

remuneration - HCT

Budget Year 2015/16

85

85

Table 53: Housing Company Tshwane – Budgeted monthly cash flow, revenue and expenditure

Medium Term Revenue and

Expenditure Framework

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

2015/16

Budget Year

+1 2016/17

Budget Year

+2 2017/18

R thousands

Revenue By Source

Property rates – – – – – – – – – – – – – – –

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

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

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

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

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

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

Rental of facilities and equipment 327 324 327 330 333 329 329 329 331 331 331 334 3,954 8,711 15,691

Interest earned - ex ternal inv estments – – – – – – – – – – – – – – –

Interest earned - outstanding debtors 8 8 7 7 7 7 7 7 7 7 7 7 83 51 57

Div idends receiv ed – – – – – – – – – – – – – – –

Fines – – – – – – – – – – – – – – –

Licences and permits – – – – – – – – – – – – – – –

Agency serv ices – – – – – – – – – – – – – – –

Transfers recognised - operational 1,126 1,162 1,342 1,342 1,616 1,412 – – – – – – 8,000 57,395 123,292

Other rev enue 7 8 7 3 5 3 3 5 3 3 5 3 55 113 124

Gains on disposal of PPE – – – – – – – – – – – – – – –

Total Revenue (excluding capital transfers and contributions) 1,466 1,501 1,683 1,682 1,961 1,751 338 341 341 341 343 343 12,091 66,270 139,164

Expenditure By Type

Employ ee related costs 458 437 525 328 275 592 521 521 521 521 521 726 5,945 13,841 14,809

Remuneration of Board Members 56 148 115 216 – 128 88 – 88 53 53 211 1,157 1,303 1,394

Debt impairment – – 83 – – 89 – – 92 – – 94 358 1,723 1,843

Depreciation & asset impairment – – 67 – – 72 – – 100 – – 100 339 512 548

Finance charges 30 30 28 24 22 23 23 20 22 21 22 20 284 284 240

Div idends paid – – – – – – – – – – – – – – –

Bulk purchases – – – – – – – – – – – – – – –

Other materials – – – – – – – – – – – – – – –

Contracted serv ices 220 242 242 59 74 2,650 1,753 2,440 1,125 1,156 1,301 102 11,363 15,688 2,123

Transfers and grants – – – – – – – – – – – – – – –

Other ex penditure 316 305 300 365 926 705 591 644 492 363 399 495 5,901 35,227 116,116

Loss on disposal of PPE – – – – – – – – – – – – – – –

Total Expenditure 1,079 1,162 1,360 992 1,297 4,258 2,977 3,625 2,439 2,114 2,296 1,748 25,346 68,577 137,075

Capital expenditure

Capital assets – – 81 2 – 20 – 197 281 – – 15 595 22,519 91,967

Total capital expenditure – – 81 2 – 20 – 197 281 – – 15 595 22,519 91,967

Cash flow

Property rates, penalties & collection charges 312 381 298 321 297 292 292 292 294 294 294 295 3,662 6,971 12,239

Serv ice charges – – – – – – – – – – – – – – –

Other rev enue – – – 32 5 3 3 5 3 3 5 3 62 113 124

Grants 8,000 – – – – – – – – – – – 8,000 57,395 123,292

Interest 2 2 2 2 3 3 3 3 3 3 3 3 29 30 57

Suppliers, employ ees and other (2,141) (907) (1,446) (649) (518) (2,666) (1,016) (1,374) (1,187) (1,183) (1,329) (555) (14,973) (41,749) (42,520)

Finance charges (29) (30) (30) (28) (27) (28) (28) (25) (27) (26) (26) (25) (329) (284) (240)

Div idends paid – – – – – – – – – – – – – – –

NET CASH FROM/(USED) OPERATING ACTIVITIES 6,144 (554) (1,175) (322) (240) (2,397) (746) (1,099) (915) (910) (1,054) (279) (3,549) 22,476 92,952

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

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

Proceeds on disposal of PPE – – – – – – – – – – – – – – –

Capital assets – – (81) (2) – (20) – (197) (281) – – (15) (595) (22,519) (91,967)

NET CASH FROM/(USED) INVESTING ACTIVITIES – – (81) (2) – (20) – (197) (281) – – (15) (595) (22,519) (91,967)

Borrow ing long term/refinancing/short term – – – – – – – – – – – – – – –

Repay ment of borrow ing (26) (26) (26) (26) (26) (26) (26) (26) (26) (26) (26) (26) (315) (315) (315)

Increase in consumer deposits – – – – – – – – – – – – – – –

NET CASH FROM/(USED) FINANCING ACTIVITIES (26) (26) (26) (26) (26) (26) (26) (26) (26) (26) (26) (26) (315) (315) (315)

NET INCREASE/ (DECREASE) IN CASH HELD 6,118 (580) (1,283) (351) (267) (2,443) (773) (1,322) (1,222) (937) (1,080) (321) (4,460) (358) 669

Description

Budget Year 2015/16

Housing Company Tshwane - Monthly cash flow, revenue and expenditure

86

86

Table 54: Sandspruit Works Association – Budget summary

Budget Year

+1 2016/17

Budget Year

+2 2017/18

Original

Budget

Prior

Adjusted

Downward

adjusts

Parent

muni.

Unfore.

Unavoid.

Other

Adjusts.

Total

Adjusts.

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

R thousands

Financial Performance

Property rates – – – – – – – – – –

Serv ice charges 275,491 – – – – – – 275,491 316,815 364,337

Inv estment rev enue 650 – – – – – – 650 750 850

Transfers recognised - operational 172,940 – – – – – – 172,940 172,940 172,940

Other ow n rev enue 37,224 – – – – – – 37,224 40,646 44,411

Total Revenue (excluding capital transfers

and contributions) 486,305 – – – – – – 486,305 531,151 582,538

Employ ee costs 103,611 – – – – – – 103,611 109,310 115,103

Remuneration of Board Members 1,201 – – – – – – 1,201 1,400 1,600

Depreciation and debt impairment 46,031 – – – – – – 46,031 48,675 51,359

Finance charges – – – – – – – – – –

Materials and bulk purchases 201,884 – – – – – – 201,884 222,072 244,280

Transfers and grants – – – – – – – – – –

Other ex penditure 133,577 – – – – – – 133,577 149,694 170,195

Total Expenditure 486,305 – – – – – – 486,305 531,151 582,538

Surplus/(Deficit) – – – – – – – – – –

Transfers recognised - capital – – – – – – – – – –

Contributions recognised - capital & contributed

assets – – – – – – – – – –

Surplus/(Deficit) after capital transfers &

contributions – – – – – – – – – –

Tax ation – – – – – – – – – –

Surplus/ (Deficit) for the year – – – – – – – 201,884 – –

Capital expenditure & funds sources

Capital expenditure – – – – – – – – – –

Transfers recognised - capital – – – – – – – – – –

Public contributions & donations – – – – – – – – – –

Borrow ing – – – – – – – – – –

Internally generated funds – – – – – – – – – –

Total sources of capital funds – – – – – – – – – –

Financial position

Total current assets 51,827 – – – – – – 51,827 55,477 59,824

Total non current assets 22,116 – – – – – – 22,116 20,316 18,316

Total current liabilities 64,430 – – – – – – 64,430 68,571 72,841

Total non current liabilities – – – – – – – – – –

Community w ealth/Equity 9,513 – – – – – – 9,513 7,223 5,298

Cash flows

Net cash from (used) operating (331) – – – – – – (331) 850 1,350

Net cash from (used) inv esting (1,750) – – – – – – (1,750) (1,550) (1,550)

Net cash from (used) financing 200 – – – – – – 200 200 200

Cash/cash equivalents at the year end 12,510 12,510 12,510 12,510 12,510 12,510 50,040 62,550 12,010 12,010

Sandspruit Works Association - Budget Summary

Budget Year 2015/16

Description

87

87

Table 55: Sandspruit Works Association – Budgeted financial performance

Budget Year

+1 2016/17

Budget Year

+2 2017/18

Original

Budget

Prior

Adjusted

Downward

adjusts

Parent

muni.

Unfore.

Unavoid.

Other

Adjusts.

Total

Adjusts.

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

R thousands

Revenue By Source

Property rates – – – – – – – – – –

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

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

Serv ice charges - w ater rev enue 217,752 – – – – – – 217,752 250,415 287,977

Serv ice charges - sanitation rev enue 57,739 – – – – – – 57,739 66,400 76,360

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

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

Rental of facilities and equipment – – – – – – – – – –

Interest earned - ex ternal inv estments 650 – – – – – – 650 750 850

Interest earned - outstanding debtors 34,224 – – – – – – 34,224 37,646 41,411

Div idends receiv ed – – – – – – – – – –

Fines – – – – – – – – – –

Licences and permits – – – – – – – – – –

Agency serv ices – – – – – – – – – –

Transfers recognised - operational 172,940 – – – – – – 172,940 172,940 172,940

Other rev enue 3,000 – – – – – – 3,000 3,000 3,000

Gains on disposal of PPE – – – – – – – – – –

Total Revenue (excluding capital transfers and

contributions) 486,305 – – – – – – 486,305 531,151 582,538

Expenditure By Type

Employ ee related costs 103,611 – – – – – – 103,611 109,310 115,103

Remuneration of Directors 1,201 – – – – – – 1,201 1,400 1,600

Debt impairment 44,431 – – – – – – 44,431 46,875 49,359

Depreciation & asset impairment 1,600 – – – – – – 1,600 1,800 2,000

Finance charges – – – – – – – – – –

Bulk purchases 181,719 – – – – – – 181,719 199,891 219,880

Other materials 20,165 – – – – – – 20,165 22,182 24,400

Contracted serv ices 21,116 – – – – – – 21,116 23,227 25,550

Transfers and grants – – – – – – – – – –

Other ex penditure 112,461 – – – – – – 112,461 126,466 144,645

Loss on disposal of PPE – – – – – – – – – –

Total Expenditure 486,305 – – – – – – 486,305 531,151 582,538

Surplus/(Deficit) – – – – – – – – – –

Transfers recognised - capital – – – – – – – – – –

Contributions recognised - capital – – – – – – – – – –

Contributions of PPE – – – – – – – – – –

Surplus/(Deficit) before taxation – – – – – – – – – –

Tax ation – – – – – – – – – –

Surplus/ (Deficit) for the year – – – – – – – – – –

Description

Budget Year 2015/16

Sandspruit Works Association - Financial Performance

88

88

Table 56: Sandspruit Works Association – Budgeted financial position

Budget Year

+1 2016/17

Budget Year

+2 2017/18

Original

Budget

Prior

Adjusted

Downward

adjusts

Parent

muni.

Unfore.

Unavoid.

Other

Adjusts.

Total

Adjusts.

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

R thousands

ASSETS

Current assets

Cash 12,510 – – – – – – 12,510 12,010 12,010

Call inv estment deposits – – – – – – – – – –

Consumer debtors 15,875 – – – – – – 15,875 17,463 19,209

Other debtors 19,963 – – – – – – 19,963 22,164 24,380

Current portion of long-term receiv ables – – – – – – – – – –

Inv entory 3,478 – – – – – – 3,478 3,840 4,224

Total current assets 51,827 – – – – – – 51,827 55,477 59,824

Non current assets

Long-term receiv ables – – – – – – – – – –

Inv estments – – – – – – – – – –

Inv estment property – – – – – – – – – –

Property , plant and equipment 22,116 – – – – – – 22,116 20,316 18,316

Agricultural – – – – – – – – – –

Biological – – – – – – – – – –

Intangible – – – – – – – – – –

Other non-current assets – – – – – – – – – –

Total non current assets 22,116 – – – – – – 22,116 20,316 18,316

TOTAL ASSETS 73,943 – – – – – – 73,943 75,793 78,140

LIABILITIES

Current liabilities

Bank ov erdraft – – – – – – – – – –

Borrow ing – – – – – – – – – –

Consumer deposits 3,700 – – – – – – 3,700 3,900 4,290

Trade and other pay ables 60,730 – – – – – – 60,730 64,671 68,551

Prov isions – – – – – – – – – –

Total current liabilities 64,430 – – – – – – 64,430 68,571 72,841

Non current liabilities

Borrow ing – – – – – – – – – –

Prov isions – – – – – – – – – –

Total non current liabilities – – – – – – – – – –

TOTAL LIABILITIES 64,430 – – – – – – 64,430 68,571 72,841

NET ASSETS 9,513 – – – – – – 9,513 7,223 5,298

COMMUNITY WEALTH/EQUITY

Accumulated Surplus/(Deficit) 9,513 – – – – – – 9,513 7,223 5,298

Reserv es – – – – – – – – – –

Share capital – –

TOTAL COMMUNITY WEALTH/EQUITY 9,513 – – – – – – 9,513 7,223 5,298

Description

Budget Year 2015/16

Sandspruit Works Association - Financial Position

89

89

Table 57: Sandspruit Works Association – Budgeted cash flow

Budget Year +1

2016/17

Budget Year

+2 2017/18

Original

Budget

Prior

Adjusted

Downward

adjusts

Parent

muni.

Unfore.

Unavoid.

Other

Adjusts.Total Adjusts.

Adjusted

BudgetAdjusted Budget

Adjusted

Budget

R thousands

CASH FLOW FROM OPERATING ACTIVITIES

Receipts

Property rates, penalties & collection charges 203,203 – – – – – – 203,203 231,475 284,716

Serv ice charges – – – – – – – – – –

Other rev enue – – – – – – – –

Gov ernment - operating 172,940 – – – – – – 172,940 172,940 172,940

Gov ernment - capital – – – – – – – – – –

Interest 32,105 – – – – – – 32,105 34,850 39,157

Div idends – – – – – – – – – –

Payments

Suppliers and employ ees (408,579) – – – – – – (408,579) (438,415) (495,464)

Finance charges – – – – – – – – – –

Div idends paid – –

Transfers and Grants – – – – – – – – – –

NET CASH FROM/(USED) OPERATING ACTIVITIES (331) – – – – – – (331) 850 1,350

CASH FLOWS FROM INVESTING ACTIVITIES

Receipts

Proceeds on disposal of PPE – – – – – – – – – –

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

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

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

Payments

Capital assets (1,750) – – – – – – (1,750) (1,550) (1,550)

NET CASH FROM/(USED) INVESTING ACTIVITIES (1,750) – – – – – – (1,750) (1,550) (1,550)

CASH FLOWS FROM FINANCING ACTIVITIES

Receipts

Short term loans – – – – – – – – – –

Borrow ing long term/refinancing – – – – – – – – – –

Increase (decrease) in consumer deposits 200 – – – – – – 200 200 200

Payments

Repay ment of borrow ing – – – – – – – – – –

NET CASH FROM/(USED) FINANCING ACTIVITIES 200 – – – – – – 200 200 200

NET INCREASE/ (DECREASE) IN CASH HELD (1,881) – – – – – – (1,881) (500) –

Cash/cash equiv alents at the y ear begin: 14,391 12,510 12,510 12,510 12,510 12,510 12,510 14,391 12,510 12,010

Cash/cash equiv alents at the y ear end: 12,510 12,510 12,510 12,510 12,510 12,510 12,510 12,510 12,010 12,010

Description

Budget Year 2015/16

Sandspruit Works Association - Cash Flow

90

90

Table 58: Sandspruit Works Association – Board members’ allowance and staff benefits

Budget Year

+1 2016/17

Budget Year

+2 2017/18

Original

Budget

Prior

Adjusted

Downward

adjusts

Parent

muni.

Unfore.

Unavoid.

Other

Adjusts.

Total

Adjusts.

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

Remuneration

Board Members of Entities

Basic Salaries – – – – – – – – – –

Pension Contributions – – – – – – – – – –

Medical Aid Contributions – – – – – – – – – –

Motor v ehicle allow ance – – – – – – – – – –

Cell phone allow ance – – – – – – – – – –

Housing allow ance – – – – – – – – – –

Other benefits and allow ances – – – – – – – – – –

In-kind benefits – – – – – – – – – –

Board Fees 1,201 – – – – – – 1,201 1,400 1,600

Sub Total - Board Members of Entities 1,201 – – – – – – 1,201 1,400 1,600

Senior Managers of Entities

Basic Salaries 4,724 – – – – – – 4,724 4,984 5,248

Pension Contributions 874 – – – – – – 874 922 971

Medical Aid Contributions 300 – – – – – – 300 317 334

Motor v ehicle allow ance 1,236 – – – – – – 1,236 1,304 1,373

Cell phone allow ance 113 – – – – – – 113 119 125

Housing allow ance 208 – – – – – – 208 220 232

Other benefits or allow ances – – – – – – – – – –

Performance Bonus 437 – – – – – – 437 461 485

In-kind benefits – – – – – – – – – –

Sub Total - Senior Managers of Entities 7,892 – – – – – – 7,892 8,326 8,768

Other Staff of Entities

Basic Salaries 56,180 – – – – – – 56,180 59,270 62,412

Pension Contributions 11,860 – – – – – – 11,860 12,513 13,176

Medical Aid Contributions 9,192 – – – – – – 9,192 9,697 10,211

Motor v ehicle allow ance 6,436 – – – – – – 6,436 6,790 7,149

Cell phone allow ance 423 – – – – – – 423 446 470

Housing allow ance 3,342 – – – – – – 3,342 3,526 3,713

Ov ertime 2,414 – – – – – – 2,414 2,547 2,682

Performance Bonus 4,486 – – – – – – 4,486 4,733 4,983

Other benefits or allow ances 1,386 – – – – – – 1,386 1,462 1,540

In-kind benefits – – – – – – – – – –

Sub Total - Other Staff of Entities 95,719 – – – – – – 95,719 100,984 106,336

Total Municipal Entities remuneration 104,813 – – – – – – 104,813 110,710 116,703

Summary of Employee and Board Member

remuneration - SWA

Budget Year 2015/16

91

91

Table 59: Sandspruit Works Association – Budgeted monthly cash flow, revenue and expenditure

Medium Term Revenue and Expenditure

Framework

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

2015/16

Budget Year

+1 2016/17

Budget Year

+2 2017/18

R thousands

Revenue By Source

Property rates – – – – – – – – – – – – – – –

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

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

Serv ice charges - w ater rev enue 18,936 21,437 17,543 17,760 17,760 17,760 17,760 17,760 17,760 17,760 17,760 17,760 217,752 250,415 287,977

Serv ice charges - sanitation rev enue 5,482 5,043 4,605 4,734 4,734 4,734 4,734 4,734 4,734 4,734 4,734 4,734 57,739 66,400 76,360

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

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

Rental of facilities and equipment – – – – – – – – – – – – – – –

Interest earned - ex ternal inv estments 61 45 33 89 53 53 53 53 53 53 53 53 650 750 850

Interest earned - outstanding debtors 3,360 3,394 3,463 2,667 2,667 2,667 2,667 2,667 2,667 2,667 2,667 2,667 34,224 37,646 41,411

Div idends receiv ed – – – – – – – – – – – – – – –

Fines – – – – – – – – – – – – – – –

Licences and permits – – – – – – – – – – – – – – –

Agency serv ices – – – – – – – – – – – – – – –

Transfers recognised - operational 19,230 18,359 18,665 27,716 11,263 11,263 11,074 11,074 11,074 11,074 11,074 11,074 172,940 172,940 172,940

Other rev enue 36 5 4 328 328 328 328 328 328 328 328 328 3,000 3,000 3,000

Gains on disposal of PPE – – – – – – – – – – – – – – –

Total Revenue (excluding capital transfers and contributions) 47,106 48,283 44,312 53,295 36,805 36,805 36,617 36,617 36,617 36,617 36,617 36,617 486,305 531,151 582,538

Expenditure By Type

Employ ee related costs 7,562 7,353 7,112 9,065 9,065 9,065 9,065 9,065 9,065 9,065 9,065 9,065 103,611 109,310 115,103

Remuneration of Board Members 195 – 206 89 89 89 89 89 89 89 89 89 1,201 1,400 1,600

Debt impairment 12,926 11,970 11,796 860 860 860 860 860 860 860 860 860 44,431 46,875 49,359

Depreciation & asset impairment 136 139 141 132 132 132 132 132 132 132 132 132 1,600 1,800 2,000

Finance charges – – – – – – – – – – – – – – –

Div idends paid – – – – – – – – – – – – – – –

Bulk purchases 16,493 16,580 12,769 15,097 15,097 15,097 15,097 15,097 15,097 15,097 15,097 15,097 181,719 199,891 219,880

Other materials 362 305 306 2,132 2,132 2,132 2,132 2,132 2,132 2,132 2,132 2,132 20,165 22,182 24,400

Contracted serv ices 1,166 1,769 1,767 1,824 1,824 1,824 1,824 1,824 1,824 1,824 1,824 1,824 21,116 23,227 25,550

Transfers and grants – – – – – – – – – – – – – – –

Other ex penditure 8,265 10,166 8,965 9,452 9,452 9,452 9,452 9,452 9,452 9,452 9,452 9,452 112,461 126,466 144,645

Loss on disposal of PPE – – – – – – – – – – – – – – –

Total Expenditure 47,106 48,283 43,062 38,650 38,650 38,650 38,650 38,650 38,650 38,650 38,650 38,650 486,305 531,151 582,538

Capital expenditure

Capital assets 73 – 159 1,502 1,502 1,502 1,502 1,502 1,502 1,502 1,502 1,502 13,750 1,750 1,750

Total capital expenditure 73 – 159 1,502 1,502 1,502 1,502 1,502 1,502 1,502 1,502 1,502 13,750 1,750 1,750

Cash flow

Property rates, penalties & collection charges 7,778 7,610 8,892 19,880 19,880 19,880 19,880 19,880 19,880 19,880 19,880 19,880 203,203 231,475 284,716

Serv ice charges – – – – – – – – – – – – – – –

Other rev enue – – – – – – – – – – – – – – –

Grants – – 22,387 16,728 16,728 16,728 16,728 16,728 16,728 16,728 16,728 16,728 172,940 172,940 172,940

Interest 61 45 33 3,552 3,552 3,552 3,552 3,552 3,552 3,552 3,552 3,552 32,105 34,850 39,157

Suppliers, employ ees and other (11,298) (10,485) (14,302) (41,388) (41,388) (41,388) (41,388) (41,388) (41,388) (41,388) (41,388) (41,388) (408,579) (438,415) (495,464)

Finance charges – – – – – – – – – – – – – – –

Div idends paid – – – – – – – – – – – – – – –

NET CASH FROM/(USED) OPERATING ACTIVITIES (3,460) (2,831) 17,010 (1,228) (1,228) (1,228) (1,228) (1,228) (1,228) (1,228) (1,228) (1,228) (331) 850 1,350

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

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

Proceeds on disposal of PPE – – – – – – – – – – – – – – –

Capital assets (73) – (159) (169) (169) (169) (169) (169) (169) (169) (169) (169) (1,750) (1,550) (1,550)

NET CASH FROM/(USED) INVESTING ACTIVITIES (73) – (159) (169) (169) (169) (169) (169) (169) (169) (169) (169) (1,750) (1,550) (1,550)

Borrow ing long term/refinancing/short term – – – – – – – – – – – – – – –

Repay ment of borrow ing – – – – – – – – – – – – – – –

Increase in consumer deposits – – – 22 22 22 22 22 22 22 22 22 200 200 200

NET CASH FROM/(USED) FINANCING ACTIVITIES – – – 22 22 22 22 22 22 22 22 22 200 200 200

NET INCREASE/ (DECREASE) IN CASH HELD (3,533) (2,831) 16,851 (1,374) (1,374) (1,374) (1,374) (1,374) (1,374) (1,374) (1,374) (1,374) (1,881) (500) –

Description

Budget Year 2015/16

Sandspruit Works Association - Monthly cash flow, revenue and expenditure

92

92

Table 60: TEDA – Budget summary

Budget Year

+1 2016/17

Budget Year

+2 2017/18

Original

Budget

Prior

Adjusted

Downward

adjusts

Parent

muni.

Unfore.

Unavoid.

Other

Adjusts.

Total

Adjusts.

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

R thousands

Financial Performance

Property rates – – – – – – – – – –

Serv ice charges – – – – – – – – – –

Inv estment rev enue 176 – – – – – – 176 194 213

Transfers recognised - operational 54,150 – – – – 5,886 5,886 60,036 54,150 54,150

Other ow n rev enue 2,921 – – – – 1,580 1,580 4,501 3,183 3,502

Total Revenue (excluding capital transfers and

contributions) 57,247 – – – – 7,466 7,466 64,713 57,527 57,865

Employ ee costs 31,714 – (1,316) – – – (1,316) 30,397 33,340 36,674

Remuneration of Board Members 2,191 – (383) – – – (383) 1,808 1,989 2,188

Depreciation and debt impairment – – – – – – – – – –

Finance charges 70 – (30) – – – (30) 40 77 81

Materials and bulk purchases – – – – – – – – – –

Transfers and grants – – – – – – – – – –

Other ex penditure 23,273 – 1,729 – – 7,466 9,195 32,468 22,122 18,923

Total Expenditure 57,247 – (0) – – 7,466 7,466 64,713 57,527 57,865

Surplus/(Deficit) – – 0 – – – 0 – – –

Transfers recognised - capital – – – – – – (1,316) (1,316) – –

Contributions recognised - capital & contributed assets – – – – – – 934 934 – –

Surplus/(Deficit) after capital transfers & contributions

– – 0 – – – (383) (383) – –

Tax ation – – – – – – 353 353 – –

Surplus/ (Deficit) for the year – – 0 – – – (353) (353) – –

Capital expenditure & funds sources

Capital expenditure 1,070 – – – – – (261) 809 682 716

Transfers recognised - capital – – – – – – – – – –

Public contributions & donations – – – – – – – – – –

Borrow ing – – – – – – – – – –

Internally generated funds 1,070 – – – – – (261) 809 682 716

Total sources of capital funds 1,070 – – – – – (261) 809 682 716

Financial position

Total current assets 4,445 – – – – – – 4,445 4,890 5,379

Total non current assets 7,167 – – – – (1,180) (1,180) 5,987 7,884 8,672

Total current liabilities 6,000 – – – – 1,000 1,000 7,000 6,600 7,260

Total non current liabilities 550 – – – – 405 405 955 300 350

Community w ealth/Equity 5,062 – – – – (2,585) (2,585) 2,477 5,874 6,441

Cash flows

Net cash from (used) operating 1,449 – – 0 – 483 483 1,932 1,099 1,174

Net cash from (used) inv esting (1,070) – – – – (483) (483) (1,553) (682) (716)

Net cash from (used) financing – – – – – – – – – –

Cash/cash equivalents at the year end 4,167 – – 0 – (0) (0) 4,167 4,584 5,042

TEDA - Budget Summary

Budget Year 2015/16

Description

93

93

Table 61: TEDA – Budgeted financial performance

Budget Year

+1 2016/17

Budget Year

+2 2017/18

Original

Budget

Prior

Adjusted

Downward

adjusts

Parent

muni.

Unfore.

Unavoid.

Other

Adjusts.

Total

Adjusts.

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

R thousands

Revenue By Source

Property rates – – – – – – – – – –

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

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

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

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

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

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

Rental of facilities and equipment – – – – – – – – – –

Interest earned - ex ternal inv estments 176 – – – – – – 176 194 213

Interest earned - outstanding debtors – – – – – – – – – –

Div idends receiv ed – – – – – – – – – –

Fines – – – – – – – – – –

Licences and permits – – – – – – – – – –

Agency serv ices – – – – – – – – – –

Transfers recognised - operational 54,150 – – – – 5,886 5,886 60,036 54,150 54,150

Other rev enue 2,921 – – – – 1,580 1,580 4,501 3,183 3,502

Gains on disposal of PPE – – – – – – – – – –

Total Revenue (excluding capital transfers and

contributions) 57,247 – – – – 7,466 7,466 64,713 57,527 57,865

Expenditure By Type

Employ ee related costs 31,714 – (1,316) – – – (1,316) 30,397 33,340 36,674

Remuneration of Directors 2,191 – (383) – – – (383) 1,808 1,989 2,188

Debt impairment – – – – – – – – – –

Depreciation & asset impairment – – – – – – – – – –

Finance charges 70 – (30) – – – (30) 40 77 81

Bulk purchases – – – – – – – – – –

Other materials – – – – – – – – – –

Contracted serv ices 2,000 – 16,063 – – – 16,063 18,063 3,656 2,073

Transfers and grants – – – – – – – – – –

Other ex penditure 21,273 – (14,334) – – 7,466 (6,868) 14,405 18,465 16,850

Loss on disposal of PPE – – – – – – – – – –

Total Expenditure 57,247 – (0) – – 7,466 7,466 64,713 57,527 57,865

Surplus/(Deficit) – – 0 – – – 0 – – –

Transfers recognised - capital – – – – – – – – – –

Contributions recognised - capital – – – – – – – – – –

Contributions of PPE – – – – – – – – – –

Surplus/(Deficit) before taxation – – 0 – – – 0 – – –

Tax ation – – – – – – – – – –

Surplus/ (Deficit) for the year – – 0 – – – 0 – – –

Description

Budget Year 2015/16

TEDA - Financial Performance

94

94

Table 62: TEDA – Budgeted financial position

Budget Year

+1 2016/17

Budget Year

+2 2017/18

Original

Budget

Prior

Adjusted

Downward

adjusts

Parent

muni.

Unfore.

Unavoid.

Other

Adjusts.

Total

Adjusts.

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

R thousands

ASSETS

Current assets

Cash 3,617 – – – – – – 3,617 3,979 4,377

Call inv estment deposits 550 – – – – – – 550 605 666

Consumer debtors – – – – – – – – – –

Other debtors 278 – – – – – – 278 306 336

Current portion of long-term receiv ables – – – – – – – – – –

Inv entory – – – – – – – – – –

Total current assets 4,445 – – – – – – 4,445 4,890 5,379

Non current assets

Long-term receiv ables – – – – – – – – – –

Inv estments – – – – – – – – – –

Inv estment property – – – – – – – – – –

Property , plant and equipment 6,535 – – – – (1,200) (1,200) 5,335 7,189 7,907

Agricultural – – – – – – – – – –

Biological – – – – – – – – – –

Intangible 632 – – – – 20 20 652 695 765

Other non-current assets – – – – – – – – – –

Total non current assets 7,167 – – – – (1,180) (1,180) 5,987 7,884 8,672

TOTAL ASSETS 11,612 – – – – (1,180) (1,180) 10,432 12,774 14,051

LIABILITIES

Current liabilities

Bank ov erdraft – – – – – – – – – –

Borrow ing – – – – – – – – – –

Consumer deposits – – – – – – – – – –

Trade and other pay ables 1,800 – – – – 1,000 1,000 2,800 1,980 2,178

Prov isions 4,200 – – – – – – 4,200 4,620 5,082

Total current liabilities 6,000 – – – – 1,000 1,000 7,000 6,600 7,260

Non current liabilities

Borrow ing – – – – – – – – – –

Prov isions 550 – – – – 405 405 955 300 350

Total non current liabilities 550 – – – – 405 405 955 300 350

TOTAL LIABILITIES 6,550 – – – – 1,405 1,405 7,955 6,900 7,610

NET ASSETS 5,062 – – – – (2,585) (2,585) 2,477 5,874 6,441

COMMUNITY WEALTH/EQUITY

Accumulated Surplus/(Deficit) 5,061 – – – – (2,585) (2,585) 2,476 5,873 6,440

Reserv es – – – – – – – – – –

Share capital 1 – – – – – 1 1 1

TOTAL COMMUNITY WEALTH/EQUITY 5,062 – – – – (2,585) (2,585) 2,477 5,874 6,441

Description

Budget Year 2015/16

TEDA - Financial Position

95

95

Table 63: TEDA – Budgeted cash flow

Budget Year

+1 2016/17

Budget Year

+2 2017/18

Original

Budget

Prior

Adjusted

Downward

adjusts

Parent

muni.

Unfore.

Unavoid.

Other

Adjusts.

Total

Adjusts.

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

R thousands

CASH FLOW FROM OPERATING ACTIVITIES

Receipts

Property rates, penalties & collection charges 2,921 – – – – (2,921) (2,921) 0 – –

Serv ice charges – – – – – – – – – –

Other rev enue – – – – – 3,389 3,389 3,389 3,183 3,502

Gov ernment - operating 54,150 – – 6,082 – – 6,082 60,232 54,150 54,150

Gov ernment - capital – – – – – – – – – –

Interest 176 – – – – 97 97 273 194 213

Div idends – – – – – – – – – –

Payments

Suppliers and employ ees (55,728) – – (6,082) – (82) (6,164) (61,892) (56,351) (56,610)

Finance charges (70) – – – – – – (70) (77) (81)

Div idends paid – – – – – – – – – –

Transfers and Grants – – – – – – – – – –

NET CASH FROM/(USED) OPERATING ACTIVITIES 1,449 – – 0 – 483 483 1,932 1,099 1,174

CASH FLOWS FROM INVESTING ACTIVITIES

Receipts

Proceeds on disposal of PPE – – – – – – – – – –

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

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

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

Payments

Capital assets (1,070) – – – – (483) (483) (1,553) (682) (716)

NET CASH FROM/(USED) INVESTING ACTIVITIES (1,070) – – – – (483) (483) (1,553) (682) (716)

CASH FLOWS FROM FINANCING ACTIVITIES

Receipts

Short term loans – – – – – – – – – –

Borrow ing long term/refinancing – – – – – – – – – –

Increase (decrease) in consumer deposits – – – – – – – – – –

Payments

Repay ment of borrow ing – – – – – – – – – –

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

NET INCREASE/ (DECREASE) IN CASH HELD 379 – – 0 – (0) (0) 379 417 458

Cash/cash equiv alents at the y ear begin: 3,788 4,167 4,167 4,167 4,167 4,167 4,167 3,788 4,167 4,584

Cash/cash equiv alents at the y ear end: 4,167 4,167 4,167 4,167 4,167 4,167 4,167 4,167 4,584 5,042

Description

Budget Year 2015/16

TEDA - Cash Flow

96

96

Table 64: TEDA – Board members’ allowance and staff benefits

Budget Year

+1 2016/17

Budget Year

+2 2017/18

Original

Budget

Prior

Adjusted

Downward

adjusts

Parent

muni.

Unfore.

Unavoid.

Other

Adjusts.

Total

Adjusts.

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

R thousands

Remuneration

Board Members of Entities

Basic Salaries – – – – – – – – – –

Pension Contributions – – – – – – – – – –

Medical Aid Contributions – – – – – – – – – –

Motor v ehicle allow ance – – – – – – – – – –

Cell phone allow ance – – – – – – – – – –

Housing allow ance – – – – – – – – – –

Other benefits and allow ances – – – – – – – – – –

In-kind benefits – – – – – – – – – –

Board Fees 2,191 – (383) – – – (383) 1,808 2,410 2,530

Sub Total - Board Members of Entities 2,191 – (383) – – – (383) 1,808 2,410 2,530

Senior Managers of Entities

Basic Salaries 20,386 – (1,316) – – – (1,316) 19,070 20,638 23,437

Pension Contributions – – – – – – – – – –

Medical Aid Contributions – – – – – – – – – –

Motor v ehicle allow ance – – – – – – – – – –

Cell phone allow ance 334 – – – – – – 334 432 453

Housing allow ance – – – – – – – – – –

Other benefits or allow ances 410 – – – – – – 410 – –

Performance Bonus – – – – – – – – 444 466

In-kind benefits – – – – – – – – – –

Sub Total - Senior Managers of Entities 21,130 – (1,316) – – – (1,316) 19,813 21,514 24,356

Other Staff of Entities

Basic Salaries 10,107 – – – – – – 10,107 10,834 11,376

Pension Contributions – – – – – – – – – –

Medical Aid Contributions – – – – – – – – – –

Motor v ehicle allow ance – – – – – – – – – –

Cell phone allow ance 273 – – – – – – 273 353 371

Housing allow ance – – – – – – – – – –

Ov ertime – – – – – – – – – –

Performance Bonus – – – – – – – – – –

Other benefits or allow ances 203 – – – – – – 203 218 229

In-kind benefits – – – – – – – – – –

Sub Total - Other Staff of Entities 10,584 – – – – – – 10,584 11,405 11,975

Total Municipal Entities remuneration 33,904 – (1,699) – – – (1,699) 32,205 35,328 38,861

Summary of Employee and Board Member

remuneration - TEDA

Budget Year 2015/16

97

97

Table 65: TEDA – Budgeted monthly cash flow, revenue and expenditure

Medium Term Revenue and

Expenditure Framework

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

2015/16

Budget Year

+1 2016/17

Budget Year

+2 2017/18

R thousands

Revenue By Source

Property rates – – – – – – – – – – – – – – –

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

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

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

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

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

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

Rental of facilities and equipment – – – – – – – – – – – – – – –

Interest earned - ex ternal inv estments 18 11 42 12 12 12 12 12 12 12 12 12 176 194 213

Interest earned - outstanding debtors – – – – – – – – – – – – – – –

Div idends receiv ed – – – – – – – – – – – – – – –

Fines – – – – – – – – – – – – – – –

Licences and permits – – – – – – – – – – – – – – –

Agency serv ices – – – – – – – – – – – – – – –

Transfers recognised - operational 13,538 – – 13,538 – 5,886 – 13,538 – 13,538 – – 60,036 54,150 54,150

Other rev enue – – – – – 4,501 – – – – – – 4,501 3,183 3,502

Gains on disposal of PPE – – – – – – – – – – – – – – –

Total Revenue (excluding capital transfers and contributions) 13,555 11 42 13,549 12 10,398 12 13,549 12 13,549 12 12 64,713 57,527 57,865

Expenditure By Type

Employ ee related costs 2,200 2,193 2,181 2,110 2,714 2,714 2,714 2,714 2,714 2,714 2,714 2,714 30,397 33,340 36,674

Remuneration of Board Members 230 127 – 207 60 207 207 147 207 207 207 – 1,808 1,989 2,188

Debt impairment – – – – – – – – – – – – – – –

Depreciation & asset impairment – – – – – – – – – – – – – – –

Finance charges 3 3 3 3 3 3 3 3 3 3 13 – 40 77 81

Div idends paid – – – – – – – – – – – – – – –

Bulk purchases – – – – – – – – – – – – – – –

Other materials – – – – – – – – – – – – – – –

Contracted serv ices 99 502 42 1,742 1,742 1,742 1,742 742 1,742 5,226 1,742 1,000 18,063 3,656 2,073

Transfers and grants – – – – – – – – – – – – – – –

Other ex penditure 751 2,265 2,262 1,019 1,019 1,019 1,019 1,019 1,019 1,019 1,019 974 14,405 18,465 16,850

Loss on disposal of PPE – – – – – – – – – – – – – – –

Total Expenditure 3,282 5,089 4,488 5,081 5,538 5,685 5,685 4,625 5,685 9,169 5,695 4,689 64,713 57,527 57,865

Capital expenditure

Capital assets – 26 17 189 189 – – 189 189 – 11 – 809 682 716

Total capital expenditure – 26 17 189 189 – – 189 189 – 11 – 809 682 716

Cash flow

Property rates, penalties & collection charges – – – – – – – – – – – – – – –

Serv ice charges – – – – – – – – – – – – – – –

Other rev enue – – – – – – 3,389 – – – – – 3,389 3,183 3,502

Grants 13,538 11 – – 13,538 – 6,071 13,538 – 13,538 – – 60,232 54,150 54,150

Interest 18 (6,212) 42 6,240 23 23 23 23 23 23 23 23 273 194 213

Suppliers, employ ees and other (5,592) (3) (4,007) (5,810) (5,810) (5,810) (5,810) (5,810) (5,810) (5,810) (5,810) (5,810) (61,892) (56,351) (56,610)

Finance charges (3) – (3) (8) (7) (7) (7) (7) (7) (7) (7) (7) (70) (77) (81)

Div idends paid – – – – – – – – – – – – – – –

NET CASH FROM/(USED) OPERATING ACTIVITIES 7,961 (6,204) (3,967) 422 7,744 (5,794) 3,666 7,744 (5,794) 7,744 (5,794) (5,794) 1,932 1,099 1,174

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

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

Proceeds on disposal of PPE – – – – – – – – – – – – – – –

Capital assets (58) (26) (17) (291) (291) (291) (291) (291) (1,553) (682) (716)

NET CASH FROM/(USED) INVESTING ACTIVITIES (58) (26) (17) – (291) (291) (291) – (291) – (291) – (1,553) (682) (716)

Borrow ing long term/refinancing/short term – – – – – – – – – – – – – – –

Repay ment of borrow ing – – – – – – – – – – – – – – –

Increase in consumer deposits – – – – – – – – – – – – – – –

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

NET INCREASE/ (DECREASE) IN CASH HELD 7,903 (6,230) (3,984) 422 7,453 (6,084) 3,375 7,744 (6,084) 7,744 (6,084) (5,794) 379 417 458

Description

Budget Year 2015/16

TEDA - Monthly cash flow, revenue and expenditure

98

98

4.54.54.54.5 Adjustments Budget Financial Performance per municipal Adjustments Budget Financial Performance per municipal Adjustments Budget Financial Performance per municipal Adjustments Budget Financial Performance per municipal departmentdepartmentdepartmentdepartment

Table 66: City Planning and Development – Budgeted Financial Performance

Description 2012/13 2013/14 2014/15

Audited

Outcome

Audited

Outcome

Audited

Outcome

Original

Budget

2015/16

Adjusted

Budget

2015/16

Budget

Year +1

2016/17

Budget

Year +2

2017/18

Revenue By Source

Property rates – – – – – – –

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

Service charges - electricity revenue – – – – – – –

Service charges - water revenue – – – – – – –

Service charges - sanitation revenue – – – – – – –

Service charges - refuse revenue – – – – – – –

Service charges: other – – – – – – –

Rental of facilities and equipment – – – – – – –

Interest earned - external investments – – – – – – –

Interest earned - outstanding debtors – – – – – – –

Dividends received – – – – – – –

Fines (356) (184) (155) (133) (133) (139) (145)

Licences and permits – – – – – – –

Agency services – – – – – – –

Transfers recognised - operational – (8,096) (38,352) (39,702) (46,009) (38,262) (41,892)

Other revenue (93,594) (139,362) (157,058) (89,839) (89,839) (93,882) (97,919)

Gains on disposal of PPE (2) (0) – – – – –

Total Revenue (excluding capital transfers

and contributions (93,952) (147,643) (195,565) (129,674) (135,981) (132,283) (139,955)

Expenditure By Type

Employee related costs 181,371 198,298 200,346 213,989 214,037 235,292 248,418

Remuneration of councillors 801 841 899 981 981 1,079 1,187

Debt impairment – – – – – – –

Depreciation and asset impairment 10,103 11,891 11,165 9,133 7,994 9,590 10,069

Finance charges 1,157 1,339 1,698 1,709 1,863 2,008 2,156

Bulk purchases – – – – – – –

Other materials 1,148 1,147 1,065 1,078 1,098 1,109 1,140

Contracted services 6,470 5,281 9,030 6,188 6,423 6,377 6,561

Tranfers and grants – – – – – – –

Other expenditure 14,888 35,720 57,719 71,371 70,023 71,031 75,736

Loss on disposal of PPE 294 11,805 221 – – – –

Total Expenditure 216,233 266,321 282,141 304,449 302,419 326,486 345,266

(Surplus)/Deficit before Transfers

recognised - capital 122,281 118,678 86,576 174,774 166,438 194,203 205,311

Transfers recognised - capital – – – – – – –

(Surplus)/Deficit for the year 122,281 118,678 86,576 174,774 166,438 194,203 205,311

Adjustment Budget 2015/16

City Planning and Development

99

99

Table 67: City Strategies and Performance Management – Budgeted Financial Performance

Description 2012/13 2013/14 2014/15

Audited

Outcome

Audited

Outcome

Audited

Outcome

Original

Budget

2015/16

Adjusted

Budget

2015/16

Budget

Year +1

2016/17

Budget

Year +2

2017/18

Revenue By Source

Property rates – – – – – – –

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

Service charges - electricity revenue – – – – – – –

Service charges - water revenue – – – – – – –

Service charges - sanitation revenue – – – – – – –

Service charges - refuse revenue – – – – – – –

Service charges: other – – – – – – –

Rental of facilities and equipment – – – – – – –

Interest earned - external investments – – – – – – –

Interest earned - outstanding debtors – – – – – – –

Dividends received – – – – – – –

Fines – – – – – – –

Licences and permits – – – – – – –

Agency services – – – – – – –

Transfers recognised - operational – – – – – – –

Other revenue – – – – – – –

Gains on disposal of PPE – (0) – – – – –

Total Revenue (excluding capital transfers

and contributions – (0) – – – – –

Expenditure By Type

Employee related costs 16,835 20,484 20,533 22,307 22,307 24,688 26,062

Remuneration of councillors 895 – – – – – –

Debt impairment – – – – – – –

Depreciation and asset impairment 99 329 400 267 234 280 294

Finance charges – – – – – – –

Bulk purchases – – – – – – –

Other materials 130 82 82 202 202 209 216

Contracted services 11 2,021 1,786 6,525 5,525 6,526 6,526

Tranfers and grants – – – – – – –

Other expenditure 1,424 2,621 1,659 1,727 1,727 1,786 1,844

Loss on disposal of PPE – 0 – – – – –

Total Expenditure 19,395 25,538 24,460 31,027 29,994 33,489 34,943

(Surplus)/Deficit before Transfers

recognised - capital 19,395 25,537 24,460 31,027 29,994 33,489 34,943

Transfers recognised - capital – – – – – – –

(Surplus)/Deficit for the year 19,395 25,537 24,460 31,027 29,994 33,489 34,943

Adjustment Budget 2015/16

City Strategies and Performance Management

100

100

Table 68: Communications, Marketing and Events – Budgeted Financial Performance

Description 2012/13 2013/14 2014/15

Audited

Outcome

Audited

Outcome

Audited

Outcome

Original

Budget

2015/16

Adjusted

Budget

2015/16

Budget

Year +1

2016/17

Budget

Year +2

2017/18

Revenue By Source

Property rates – – – – – – –

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

Service charges - electricity revenue – – – – – – –

Service charges - water revenue – – – – – – –

Service charges - sanitation revenue – – – – – – –

Service charges - refuse revenue – – – – – – –

Service charges: other – – – – – – –

Rental of facilities and equipment – – – – – – –

Interest earned - external investments – – – – – – –

Interest earned - outstanding debtors – – – – – – –

Dividends received – – – – – – –

Fines – – – – – – –

Licences and permits – – – – – – –

Agency services – – – – – – –

Transfers recognised - operational – – – – – – –

Other revenue (29,496) (39,903) (55,672) (43,893) (43,893) (45,819) (47,742)

Gains on disposal of PPE (7) (0) – – – – –

Total Revenue (excluding capital transfers

and contributions (29,502) (39,903) (55,672) (43,893) (43,893) (45,819) (47,742)

Expenditure By Type

Employee related costs 31,441 37,240 44,656 50,844 50,824 57,044 60,089

Remuneration of councillors – – – – – – –

Debt impairment – – – – – – –

Depreciation and asset impairment 300 460 498 389 341 408 429

Finance charges 0 0 0 – 0 0 0

Bulk purchases – – – – – – –

Other materials 188 197 540 237 436 245 253

Contracted services 175 60 47 37 87 38 39

Tranfers and grants – – – – – – –

Other expenditure 105,974 108,698 135,394 125,096 115,067 128,073 130,979

Loss on disposal of PPE 6 1 11 – – – –

Total Expenditure 138,082 146,657 181,147 176,602 166,754 185,809 191,789

(Surplus)/Deficit before Transfers

recognised - capital 108,580 106,754 125,475 132,709 122,861 139,990 144,047

Transfers recognised - capital – – – – – – –

(Surplus)/Deficit for the year 108,580 106,754 125,475 132,709 122,861 139,990 144,047

Adjustment Budget 2015/16

Communications, Marketing and Events

101

101

Table 69: Corporate and Shared Services – Budgeted Financial Performance

Description 2012/13 2013/14 2014/15

Audited

Outcome

Audited

Outcome

Audited

Outcome

Original

Budget

2015/16

Adjusted

Budget

2015/16

Budget

Year +1

2016/17

Budget

Year +2

2017/18

Revenue By Source

Property rates – – – – – – –

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

Service charges - electricity revenue – – – – – – –

Service charges - water revenue – – – – – – –

Service charges - sanitation revenue – – – – – – –

Service charges - refuse revenue – – – – – – –

Service charges: other – – – – – – –

Rental of facilities and equipment (2,098) (1,446) (4,186) (4,772) (4,504) (4,555) (4,751)

Interest earned - external investments – – – – – – –

Interest earned - outstanding debtors – – – – – – –

Dividends received – – – – – – –

Fines – – – – – – –

Licences and permits – – – – – – –

Agency services – – – – – – –

Transfers recognised - operational – – (609) – – – –

Other revenue (24,467) (22,746) (15,533) (43,649) (43,649) (24,699) (19,631)

Gains on disposal of PPE (150) (50) – – – – –

Total Revenue (excluding capital transfers

and contributions (26,715) (24,242) (20,328) (48,421) (48,152) (29,255) (24,382)

Expenditure By Type

Employee related costs 237,424 263,031 251,681 271,406 271,359 294,924 311,243

Remuneration of councillors 797 841 899 981 981 1,079 1,187

Debt impairment – – – – – – –

Depreciation and asset impairment 10,201 13,417 24,194 11,589 10,144 12,168 12,777

Finance charges 3,118 3,609 4,576 4,609 5,020 5,412 5,812

Bulk purchases – – – – – – –

Other materials 11,679 142,984 111,676 125,020 124,808 129,396 133,666

Contracted services 7,544 5,745 6,871 6,122 13,600 9,067 9,235

Tranfers and grants – – – – – – –

Other expenditure 136,332 954,635 676,822 664,378 666,267 687,319 708,950

Loss on disposal of PPE (419,017) 19 42 – – – –

Total Expenditure (11,921) 1,384,281 1,076,760 1,084,105 1,092,179 1,139,365 1,182,870

(Surplus)/Deficit before Transfers

recognised - capital (38,636) 1,360,038 1,056,432 1,035,684 1,044,027 1,110,110 1,158,487

Transfers recognised - capital – – (4,454) – – – –

(Surplus)/Deficit for the year (38,636) 1,360,038 1,051,978 1,035,684 1,044,027 1,110,110 1,158,487

Adjustment Budget 2015/16

Corporate and Shared Services

102

102

Table 70: Customer Relations Management – Budgeted Financial Performance

Description 2012/13 2013/14 2014/15

Audited

Outcome

Audited

Outcome

Audited

Outcome

Original

Budget

2015/16

Adjusted

Budget

2015/16

Budget

Year +1

2016/17

Budget

Year +2

2017/18

Revenue By Source

Property rates – – – – – – –

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

Service charges - electricity revenue – – – – – – –

Service charges - water revenue – – – – – – –

Service charges - sanitation revenue – – – – – – –

Service charges - refuse revenue – – – – – – –

Service charges: other – – – – – – –

Rental of facilities and equipment – – – – – – –

Interest earned - external investments – – – – – – –

Interest earned - outstanding debtors – – – – – – –

Dividends received – – – – – – –

Fines – – – – – – –

Licences and permits – – – – – – –

Agency services – – – – – – –

Transfers recognised - operational – – – – – – –

Other revenue (12) (18) (25) – – – –

Gains on disposal of PPE (0) (0) – – – – –

Total Revenue (excluding capital transfers

and contributions (12) (18) (25) – – – –

Expenditure By Type

Employee related costs 26,701 48,106 68,765 82,738 81,443 72,979 77,061

Remuneration of councillors – – – – – – –

Debt impairment – – – – – – –

Depreciation and asset impairment 391 1,150 1,484 984 861 1,033 1,084

Finance charges 0 0 0 – 0 0 0

Bulk purchases – – – – – – –

Other materials 125 247 299 307 325 373 383

Contracted services 17 69 71 83 96 111 114

Tranfers and grants – – – – – – –

Other expenditure 6,016 3,656 3,623 2,119 9,241 3,442 3,524

Loss on disposal of PPE 0 17 7 – – – –

Total Expenditure 33,250 53,247 74,249 86,231 91,966 77,938 82,167

(Surplus)/Deficit before Transfers

recognised - capital 33,238 53,228 74,225 86,231 91,966 77,938 82,167

Transfers recognised - capital – – – – – – –

(Surplus)/Deficit for the year 33,238 53,228 74,225 86,231 91,966 77,938 82,167

Adjustment Budget 2015/16

Customer Relations Management Department

103

103

Table 71: Economic Development – Budgeted Financial Performance

Description 2012/13 2013/14 2014/15

Audited

Outcome

Audited

Outcome

Audited

Outcome

Original

Budget

2015/16

Adjusted

Budget

2015/16

Budget

Year +1

2016/17

Budget

Year +2

2017/18

Revenue By Source

Property rates – – – – – – –

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

Service charges - electricity revenue – – – – – – –

Service charges - water revenue – – – – – – –

Service charges - sanitation revenue – – – – – – –

Service charges - refuse revenue – – – – – – –

Service charges: other – – – – – – –

Rental of facilities and equipment – (11) – – – – –

Interest earned - external investments – – – – – – –

Interest earned - outstanding debtors – – – – – – –

Dividends received – – – – – – –

Fines – – – – – – –

Licences and permits (2,344) (1,987) (1,511) (2,000) (2,000) (2,000) (2,000)

Agency services – – – – – – –

Transfers recognised - operational – (42,320) (30,760) (31,143) (31,143) – –

Other revenue – (287) (25) – – – –

Gains on disposal of PPE (5) (0) – – – – –

Total Revenue (excluding capital transfers

and contributions (2,349) (44,604) (32,295) (33,143) (33,143) (2,000) (2,000)

Expenditure By Type

Employee related costs 28,633 43,413 42,101 48,110 48,111 51,628 54,517

Remuneration of councillors – – – – – – –

Debt impairment – – – – – – –

Depreciation and asset impairment 3,394 4,372 3,570 3,745 3,278 3,932 4,129

Finance charges 1,026 1,187 1,505 1,516 1,651 1,780 1,912

Bulk purchases – – – – – – –

Other materials 269 168 218 189 470 195 202

Contracted services 119,590 97,076 125,240 133,697 136,626 137,851 141,905

Tranfers and grants – 47,500 50,572 54,150 54,150 54,150 54,150

Other expenditure 15,422 99,818 97,500 92,818 89,608 62,713 63,726

Loss on disposal of PPE 22 14 310 – – – –

Total Expenditure 168,358 293,550 321,016 334,225 333,893 312,250 320,540

(Surplus)/Deficit before Transfers

recognised - capital 166,009 248,946 288,721 301,082 300,750 310,250 318,540

Transfers recognised - capital – – – – – – –

(Surplus)/Deficit for the year 166,009 248,946 288,721 301,082 300,750 310,250 318,540

Adjustment Budget 2015/16

Economic Development

104

104

Table 72: Emergency Services – Budgeted Financial Performance

Description 2012/13 2013/14 2014/15

Audited

Outcome

Audited

Outcome

Audited

Outcome

Original

Budget

2015/16

Adjusted

Budget

2015/16

Budget

Year +1

2016/17

Budget

Year +2

2017/18

Revenue By Source

Property rates – – – – – – –

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

Service charges - electricity revenue – – – – – – –

Service charges - water revenue – – – – – – –

Service charges - sanitation revenue – – – – – – –

Service charges - refuse revenue – – – – – – –

Service charges: other – – – – – – –

Rental of facilities and equipment – – – – – – –

Interest earned - external investments – – – – – – –

Interest earned - outstanding debtors – – – – – – –

Dividends received – – – – – – –

Fines (98) (198) (23) (22) (22) (22) (22)

Licences and permits – – – – – – –

Agency services – – – – – – –

Transfers recognised - operational (49,676) (53,750) (57,675) (59,687) (73,573) (62,850) (65,993)

Other revenue (13,632) (15,857) (16,060) (10,980) (13,996) (14,490) (14,984)

Gains on disposal of PPE (14) (1,374) – – – – –

Total Revenue (excluding capital transfers

and contributions (63,420) (71,178) (73,757) (70,689) (87,592) (77,362) (80,999)

Expenditure By Type

Employee related costs 380,745 471,630 482,956 534,425 535,375 571,191 602,653

Remuneration of councillors – – – – – – –

Debt impairment 4,176 5,999 5,293 4,500 4,500 4,500 4,500

Depreciation and asset impairment 20,202 19,894 17,018 17,043 14,918 17,896 18,791

Finance charges 3,989 4,617 5,854 5,897 6,422 6,923 7,435

Bulk purchases – – – – – – –

Other materials 11,666 1,744 1,680 1,457 1,827 1,908 1,958

Contracted services 1,934 1,255 1,135 659 660 682 704

Tranfers and grants – – – – – – –

Other expenditure 26,099 19,219 15,544 12,022 27,603 14,109 14,519

Loss on disposal of PPE 29 38 481 – – – –

Total Expenditure 448,841 524,396 529,961 576,004 591,306 617,209 650,560

(Surplus)/Deficit before Transfers

recognised - capital 385,422 453,218 456,204 505,314 503,714 539,846 569,561

Transfers recognised - capital – – – – – – –

(Surplus)/Deficit for the year 385,422 453,218 456,204 505,314 503,714 539,846 569,561

Adjustment Budget 2015/16

Emergency Services

105

105

Table 73: Energy and Electricity – Budgeted Financial Performance

Description 2012/13 2013/14 2014/15

Audited

Outcome

Audited

Outcome

Audited

Outcome

Original

Budget

2015/16

Adjusted

Budget

2015/16

Budget Year

+1 2016/17

Budget Year

+2 2017/18

Revenue by Source

Property rates – – – – – – –

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

Service charges - electricity revenue (8,133,857) (8,313,648) (8,738,616) (10,471,749) (10,359,204) (11,329,883) (12,235,282)

Service charges - water revenue 5,906 – – – – – –

Service charges - sanitation revenue – – – – – – –

Service charges - refuse revenue – – – – – – –

Service charges: other (22,158) (29,100) (77,888) (46,322) (81,322) (48,407) (50,488)

Rental of facilities and equipment (4) – – – – – –

Interest earned - external investments – – – – – – –

Interest earned - outstanding debtors (38,819) (44,637) (53,337) (49,367) (49,367) (51,808) (54,249)

Dividends received – – – – – – –

Fines (673) (1,454) (1,202) (210) (210) (219) (229)

Licences and permits – – – – – – –

Agency services – – – – – – –

Transfers recognised - operational – (780) – – – – –

Other revenue (125,043) (134,838) (192,867) (115,944) (115,944) (121,161) (126,371)

Gains on disposal of PPE (135) (0) – – – – –

Total Revenue (excluding capital transfers

and contributions (8,314,783) (8,524,459) (9,063,910) (10,683,591) (10,606,047) (11,551,477) (12,466,619)

Expenditure by Type

Employee related costs 371,549 400,948 404,866 406,041 397,038 422,164 444,158

Remuneration of councillors 801 841 899 981 981 1,079 1,187

Debt impairment 250,142 621,474 271,893 550,997 336,496 363,381 379,581

Depreciation and asset impairment 204,738 245,054 202,350 218,503 191,259 229,428 240,899

Finance charges 151,531 175,366 222,344 223,988 243,939 262,968 282,397

Bulk purchases 5,554,223 5,774,863 6,075,797 6,804,972 6,784,972 7,349,370 7,937,320

Other materials 123,305 15,983 4,272 54,013 24,004 24,151 24,289

Contracted services 170,012 437,042 1,137,218 252,574 894,505 139,192 143,752

Tranfers and grants – – – – – – –

Other expenditure 74,131 207,788 49,091 63,290 70,008 58,440 60,331

Loss on disposal of PPE 29,639 42,983 6,999 – – – –

Total Expenditure 6,930,071 7,922,342 8,375,730 8,575,357 8,943,201 8,850,174 9,513,914

(Surplus)/Deficit before Transfers

recognised - capital (1,384,712) (602,117) (688,180) (2,108,234) (1,662,845) (2,701,304) (2,952,705)

Transfers recognised - capital (82,728) (139,497) (286,249) (157,000) (159,337) (170,000) (183,000)

(Surplus)/Deficit for the year (1,467,440) (741,614) (974,429) (2,265,234) (1,822,182) (2,871,304) (3,135,705)

Adjustment Budget 2015/16

Energy and Electricity Department

106

106

Table 74: Environmental Management – Budgeted Financial Performance

Description 2012/13 2013/14 2014/15

Audited

Outcome

Audited

Outcome

Audited

Outcome

Original

Budget

2015/16

Adjusted

Budget

2015/16

Budget

Year +1

2016/17

Budget

Year +2

2017/18

Revenue By Source

Property rates – – – – – – –

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

Service charges - electricity revenue – – – – – – –

Service charges - water revenue – – – – – – –

Service charges - sanitation revenue – – – – – – –

Service charges - refuse revenue (597,961) (768,111) (969,643) (1,095,779) (1,095,809) (1,205,357) (1,325,891)

Service charges: other (10,035) (14,659) (12,203) (16,124) (16,124) (16,849) (17,574)

Rental of facilities and equipment (13,553) (13,148) (14,345) (14,589) (14,487) (15,138) (15,789)

Interest earned - external investments (1,124) (915) (1,262) (1,087) (1,087) (1,131) (1,176)

Interest earned - outstanding debtors (116) (179) (131) (13,830) (13,830) (14,514) (15,198)

Dividends received – – – – – – –

Fines (1) (77) (52) (1) (1) (2) (2)

Licences and permits – – – – – – –

Agency services – – – – – – –

Transfers recognised - operational – – – – – – –

Other revenue (156,969) (187,995) (177,265) (163,341) (160,804) (167,634) (174,442)

Gains on disposal of PPE (1) (0) (0) – – – –

Total Revenue (excluding capital transfers

and contributions (779,759) (985,084) (1,174,902) (1,304,752) (1,302,143) (1,420,625) (1,550,073)

Expenditure By Type

Employee related costs 315,548 347,864 166,409 190,924 178,656 190,480 200,440

Remuneration of councillors 799 841 894 981 981 1,079 1,187

Debt impairment 29,048 67,342 44,859 73,805 63,250 67,960 71,465

Depreciation and asset impairment 55,058 74,461 97,963 73,465 84,997 94,450 98,818

Finance charges 43,310 58,916 81,858 68,436 86,866 91,536 96,434

Bulk purchases – – – – – – –

Other materials 74,170 3,879 2,237 2,946 3,233 3,186 3,282

Contracted services 338,910 141,147 212,165 26,692 36,801 30,462 31,368

Tranfers and grants – – – – – – –

Other expenditure 367,626 63,134 77,286 131,125 122,297 134,634 138,993

Loss on disposal of PPE 2,684 5,095 145 – – – –

Total Expenditure 1,227,153 762,679 683,815 568,374 577,081 613,787 641,987

(Surplus)/Deficit before Transfers

recognised - capital 447,394 (222,405) (491,086) (736,377) (725,062) (806,838) (908,086)

Transfers recognised - capital (17,771) (7,696) (12,109) – (3,883) – –

(Surplus)/Deficit for the year 429,623 (230,100) (503,195) (736,377) (728,945) (806,838) (908,086)

Adjustment Budget 2015/16

Environmental Management

107

107

Table 75: Group Audit and Risk – budgeted financial performance

Description 2012/13 2013/14 2014/15

Audited

Outcome

Audited

Outcome

Audited

Outcome

Original

Budget

2015/16

Adjusted

Budget

2015/16

Budget

Year +1

2016/17

Budget

Year +2

2017/18

Revenue By Source

Property rates – – – – – – –

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

Service charges - electricity revenue – – – – – – –

Service charges - water revenue – – – – – – –

Service charges - sanitation revenue – – – – – – –

Service charges - refuse revenue – – – – – – –

Service charges: other – – – – – – –

Rental of facilities and equipment – – – – – – –

Interest earned - external investments (3,692) (1,849) (1,630) (2,034) (2,034) (2,115) (2,199)

Interest earned - outstanding debtors – – – – – – –

Dividends received – – – – – – –

Fines – – – – – – –

Licences and permits – – – – – – –

Agency services – – – – – – –

Transfers recognised - operational – – – – – – –

Other revenue (26,926) (37,455) (39,235) (130,173) (130,173) (130,181) (130,189)

Gains on disposal of PPE (0) (1) – – – – –

Total Revenue (excluding capital transfers

and contributions (30,618) (39,305) (40,865) (132,207) (132,207) (132,296) (132,388)

Expenditure By Type

Employee related costs 53,970 63,036 66,862 73,690 73,690 79,800 84,140

Remuneration of councillors (96) – – – – – –

Debt impairment – – 528 – – – –

Depreciation and asset impairment 218 354 447 302 265 317 333

Finance charges 1 1 1 2 2 2 2

Bulk purchases – – – – – – –

Other materials 248 361 455 495 1,235 513 530

Contracted services 52 348 40 377 1,177 390 403

Tranfers and grants – – – – – – –

Other expenditure 128,675 161,012 251,661 179,292 207,752 170,666 172,007

Loss on disposal of PPE 1 1 43 – – – –

Total Expenditure 183,068 225,115 320,038 254,158 284,120 251,688 257,415

(Surplus)/Deficit before Transfers

recognised - capital 152,450 185,809 279,173 121,951 151,914 119,392 125,027

Transfers recognised - capital – – – – – – –

(Surplus)/Deficit for the year 152,450 185,809 279,173 121,951 151,914 119,392 125,027

Adjustment Budget 2015/16

Group Audit and Risk

108

108

Table 76: Group Financial Services – Budgeted Financial Performance

Description 2012/13 2013/14 2014/15

Audited

Outcome

Audited

Outcome

Audited

Outcome

Original

Budget

2015/16

Adjusted

Budget

2015/16

Budget

Year +1

2016/17

Budget Year

+2 2017/18

Revenue By Source

Property rates (3,999,585) (4,432,509) (4,892,151) (5,236,387) (5,236,781) (5,763,026) (6,342,328)

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

Service charges - electricity revenue – – – – – – –

Service charges - water revenue – – – – – – –

Service charges - sanitation revenue – – – – – – –

Service charges - refuse revenue – – – – – – –

Service charges: other – – – – – – –

Rental of facilities and equipment – – – – – – –

Interest earned - external investments (57,421) (49,036) (33,982) (66,654) (38,055) (38,956) (40,106)

Interest earned - outstanding debtors (156,229) (191,528) (201,932) (71,266) (71,266) (74,788) (78,310)

Dividends received – – – – – – –

Fines – – (11) – – – –

Licences and permits 6 – – – – – –

Agency services – – – – – – –

Transfers recognised - operational (2,369,780) (2,482,430) (2,732,468) (3,054,164) (3,054,164) (3,357,029) (3,673,130)

Other revenue (34,220) (70,822) (107,532) (20,462) (30,462) (28,217) (29,137)

Gains on disposal of PPE (7) (53) – – – – –

Total Revenue (excluding capital transfers

and contributions (6,617,236) (7,226,379) (7,968,076) (8,448,933) (8,430,727) (9,262,016) (10,163,009)

Expenditure By Type

Employee related costs 332,445 373,552 339,343 360,333 360,334 384,475 405,385

Remuneration of councillors 801 3,542 899 981 981 1,079 1,187

Debt impairment 510,155 160,581 162,090 42,796 42,377 61,042 73,922

Depreciation and asset impairment 104,047 81,015 77,121 186,908 186,196 212,485 245,664

Finance charges 149,586 131,136 123,803 165,477 85,271 91,764 97,941

Bulk purchases – – – – – – –

Other materials 12,241 15,093 9,894 11,091 10,817 12,730 13,109

Contracted services 2,394 3,649 2,747 6,996 6,800 3,300 3,403

Tranfers and grants 17,290 22,007 25,600 24,208 24,208 25,297 26,385

Other expenditure 222,427 426,473 374,060 580,380 483,833 926,410 1,458,056

Loss on disposal of PPE 11 166 624 – – – –

Total Expenditure 1,351,397 1,217,214 1,116,182 1,379,170 1,200,816 1,718,583 2,325,051

(Surplus)/Deficit before Transfers

recognised - capital (5,265,839) (6,009,165) (6,851,894) (7,069,763) (7,229,912) (7,543,434) (7,837,958)

Transfers recognised - capital (859) (753) (244) (250) (250) – –

(Surplus)/Deficit for the year (5,266,699) (6,009,918) (6,852,138) (7,070,013) (7,230,162) (7,543,434) (7,837,958)

Adjustment Budget 2015/16

Group Financial Services

109

109

Table 77: Group Information and Communication Technology – Budgeted Financial Performance

Description 2012/13 2013/14 2014/15

Audited

Outcome

Audited

Outcome

Audited

Outcome

Original

Budget

2015/16

Adjusted

Budget

2015/16

Budget

Year +1

2016/17

Budget

Year +2

2017/18

Revenue By Source

Property rates – – – – – – –

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

Service charges - electricity revenue – – – – – – –

Service charges - water revenue – – – – – – –

Service charges - sanitation revenue – – – – – – –

Service charges - refuse revenue – – – – – – –

Service charges: other – – – – – – –

Rental of facilities and equipment – – – – – – –

Interest earned - external investments – – – – – – –

Interest earned - outstanding debtors – – – – – – –

Dividends received – – – – – – –

Fines – – – – – – –

Licences and permits – – – – – – –

Agency services – – – – – – –

Transfers recognised - operational – – – – (8,850) – –

Other revenue (51) (79) (43) (17) (17) (18) (19)

Gains on disposal of PPE (2) (61) (0) – – – –

Total Revenue (excluding capital transfers

and contributions (53) (140) (44) (17) (8,868) (18) (19)

Expenditure By Type

Employee related costs 41,040 50,870 46,801 57,370 57,695 61,242 64,651

Remuneration of councillors – – – – – – –

Debt impairment – – – – – – –

Depreciation and asset impairment 95,286 119,053 114,768 98,413 86,143 103,334 108,501

Finance charges 23,657 27,378 34,710 34,968 38,083 41,054 44,087

Bulk purchases – – – – – – –

Other materials 730 926 805 668 743 772 800

Contracted services 83,768 78,772 100,914 76,428 79,221 81,998 84,698

Tranfers and grants – – – – – – –

Other expenditure 157,665 175,551 360,531 265,803 301,460 272,603 278,170

Loss on disposal of PPE 1,179 206 77,998 – – – –

Total Expenditure 403,325 452,755 736,528 533,650 563,344 561,002 580,906

(Surplus)/Deficit before Transfers

recognised - capital 403,273 452,615 736,484 533,632 554,477 560,984 580,887

Transfers recognised - capital (49,040) – – (1,773) (1,773) (200) –

(Surplus)/Deficit for the year 354,232 452,615 736,484 531,859 552,704 560,784 580,887

Adjustment Budget 2015/16

Group Information and Communication Technology

110

110

Table 78: Group Legal Services – Budgeted Financial Performance

Description 2012/13 2013/14 2014/15

Audited

Outcome

Audited

Outcome

Audited

Outcome

Original

Budget

2015/16

Adjusted

Budget

2015/16

Budget

Year +1

2016/17

Budget

Year +2

2017/18

Revenue By Source

Property rates – – – – – – –

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

Service charges - electricity revenue – – – – – – –

Service charges - water revenue – – – – – – –

Service charges - sanitation revenue – – – – – – –

Service charges - refuse revenue – – – – – – –

Service charges: other – – – – – – –

Rental of facilities and equipment – – – – – – –

Interest earned - external investments – – – – – – –

Interest earned - outstanding debtors – – – – – – –

Dividends received – – – – – – –

Fines – – – – – – –

Licences and permits – – – – – – –

Agency services – – – – – – –

Transfers recognised - operational – – – – – – –

Other revenue (172) (536) (112) (376) (376) (393) (410)

Gains on disposal of PPE (2) (0) – – – – –

Total Revenue (excluding capital transfers

and contributions (174) (536) (112) (376) (376) (393) (410)

Expenditure By Type

Employee related costs 54,080 58,284 64,877 70,908 70,908 77,714 82,039

Remuneration of councillors – – – – – – –

Debt impairment – – – – – – –

Depreciation and asset impairment 574 532 581 456 399 479 503

Finance charges 3 4 5 5 5 6 6

Bulk purchases – – – – – – –

Other materials 285 218 351 269 366 278 288

Contracted services 23,817 33,514 16,337 34,390 36,786 35,196 35,988

Tranfers and grants – – – – – – –

Other expenditure 2,855 3,257 3,229 2,404 2,912 2,487 2,568

Loss on disposal of PPE 5 – 2 – – – –

Total Expenditure 81,619 95,808 85,382 108,431 111,375 116,160 121,391

(Surplus)/Deficit before Transfers

recognised - capital 81,446 95,272 85,270 108,056 111,000 115,767 120,982

Transfers recognised - capital – – – – – – –

(Surplus)/Deficit for the year 81,446 95,272 85,270 108,056 111,000 115,767 120,982

Adjustment Budget 2015/16

Group Legal Services

111

111

Table 79: Group Property Management - Budgeted Financial Performance

Description 2012/13 2013/14 2014/15

Audited

Outcome

Audited

Outcome

Audited

Outcome

Original

Budget

2015/16

Adjusted

Budget

2015/16

Budget

Year +1

2016/17

Budget

Year +2

2017/18

Revenue By Source

Property rates – – – – – – –

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

Service charges - electricity revenue – – – – – – –

Service charges - water revenue – – – – – – –

Service charges - sanitation revenue – – – – – – –

Service charges - refuse revenue – – – – – – –

Service charges: other – – – – – – –

Rental of facilities and equipment (46,777) (38,136) (45,874) (51,280) (51,548) (54,019) (56,342)

Interest earned - external investments – – – – – – –

Interest earned - outstanding debtors – (1) – – – – –

Dividends received – – – – – – –

Fines – – – – – – –

Licences and permits – – – – – – –

Agency services – – – – – – –

Transfers recognised - operational – – – – – – –

Other revenue (19,328) (2,742) (16,505) (2,807) (2,807) (2,934) (3,060)

Gains on disposal of PPE (3,905) (9,888) (15,496) – – – –

Total Revenue (excluding capital transfers

and contributions (70,011) (50,767) (77,874) (54,087) (54,356) (56,953) (59,402)

Expenditure By Type

Employee related costs 14,557 16,305 15,565 18,058 18,058 19,278 20,353

Remuneration of councillors – – – – – – –

Debt impairment – – – – – – –

Depreciation and asset impairment 9,226 7,131 10,486 7,501 6,566 7,876 8,270

Finance charges 2,812 3,254 4,126 4,156 4,527 4,880 5,240

Bulk purchases – – – – – – –

Other materials 63 36 56 42 42 43 44

Contracted services 4,940 5,324 9,646 18,804 7,326 16,031 16,032

Tranfers and grants – – – – – – –

Other expenditure 173,963 192,220 229,046 179,597 207,565 211,720 217,717

Loss on disposal of PPE 467,489 44,800 25,214 – – – –

Total Expenditure 673,051 269,070 294,139 228,157 244,083 259,828 267,656

(Surplus)/Deficit before Transfers

recognised - capital 603,040 218,303 216,265 174,070 189,727 202,876 208,255

Transfers recognised - capital – – – – – – –

(Surplus)/Deficit for the year 603,040 218,303 216,265 174,070 189,727 202,876 208,255

Adjustment Budget 2015/16

Group Property Management Department

112

112

Table 80: Health and Social Development – Budgeted Financial Performance

Description 2012/13 2013/14 2014/15

Audited

Outcome

Audited

Outcome

Audited

Outcome

Original

Budget

2015/16

Adjusted

Budget

2015/16

Budget

Year +1

2016/17

Budget

Year +2

2017/18

Revenue By Source

Property rates – – – – – – –

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

Service charges - electricity revenue – – – – – – –

Service charges - water revenue – – – – – – –

Service charges - sanitation revenue – – – – – – –

Service charges - refuse revenue – – – – – – –

Service charges: other – – – – – – –

Rental of facilities and equipment – – – – – – –

Interest earned - external investments – – – – – – –

Interest earned - outstanding debtors – – – – – – –

Dividends received – – – – – – –

Fines (2) (12) – (6) (6) (6) (6)

Licences and permits – – – – – – –

Agency services – – – – – – –

Transfers recognised - operational (35,422) (50,441) (50,890) (11,501) (11,948) (12,111) (12,717)

Other revenue (2,248) (2,307) (2,306) (160) (160) (167) (174)

Gains on disposal of PPE (57) (0) – – – – –

Total Revenue (excluding capital transfers

and contributions (37,728) (52,760) (53,196) (11,667) (12,114) (12,284) (12,898)

Expenditure By Type

Employee related costs 170,956 185,603 150,326 83,176 83,409 90,022 94,975

Remuneration of councillors 772 843 899 981 981 1,079 1,187

Debt impairment – – – – – – –

Depreciation and asset impairment 12,150 9,080 10,347 7,659 6,704 8,042 8,444

Finance charges 3,136 3,630 4,602 4,635 5,049 5,443 5,845

Bulk purchases – – – – – – –

Other materials 3,589 3,278 2,218 1,483 2,364 1,535 1,586

Contracted services 3,702 1,729 1,729 1,146 1,146 1,186 1,225

Tranfers and grants – – – – – – –

Other expenditure 30,706 69,832 38,452 97,081 94,507 50,977 51,842

Loss on disposal of PPE 1,022 87 45 – – – –

Total Expenditure 226,032 274,081 208,618 196,162 194,160 158,283 165,104

(Surplus)/Deficit before Transfers

recognised - capital 188,304 221,321 155,421 184,495 182,046 145,999 152,206

Transfers recognised - capital – (500) (5,518) (33,000) (38,682) (32,000) (22,000)

(Surplus)/Deficit for the year 188,304 220,821 149,904 151,495 143,364 113,999 130,206

Adjustment Budget 2015/16

Health and Social Development

113

113

Table 81: Housing and Human Settlement – Budgeted Financial Performance

Description 2012/13 2013/14 2014/15

Audited

Outcome

Audited

Outcome

Audited

Outcome

Original

Budget

2015/16

Adjusted

Budget

2015/16

Budget

Year +1

2016/17

Budget

Year +2

2017/18

Revenue By Source

Property rates – – – – – – –

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

Service charges - electricity revenue – – – – – – –

Service charges - water revenue – – – – – – –

Service charges - sanitation revenue – – – – – – –

Service charges - refuse revenue – – – – – – –

Service charges: other – – – – – – –

Rental of facilities and equipment (2,454) (2,531) (2,610) (915) (915) (956) (997)

Interest earned - external investments – – – – – – –

Interest earned - outstanding debtors – – – – – – –

Dividends received – – – – – – –

Fines – – – – – – –

Licences and permits – – – – – – –

Agency services – – – – – – –

Transfers recognised - operational (93,681) – (31,281) (12,831) (115,906) (12,831) (14,755)

Other revenue – (1,600) – – – – –

Gains on disposal of PPE (2) (14) – – – – –

Total Revenue (excluding capital transfers

and contributions (96,136) (4,145) (33,891) (13,746) (116,821) (13,787) (15,752)

Expenditure By Type

Employee related costs 60,923 65,553 48,211 42,847 42,848 46,452 49,051

Remuneration of councillors 801 841 899 981 981 1,079 1,187

Debt impairment – – – – – – –

Depreciation and asset impairment 62,991 76,164 63,606 57,873 50,656 60,766 63,805

Finance charges 52,666 60,950 77,274 77,848 84,782 91,396 98,149

Bulk purchases – – – – – – –

Other materials 645 407 257 242 382 250 259

Contracted services 68,174 99,158 99,144 101,002 101,002 104,538 107,987

Tranfers and grants – 11,250 8,000 8,000 8,000 15,000 15,000

Other expenditure 100,340 40,268 44,657 50,616 153,551 51,937 55,151

Loss on disposal of PPE 144,293 196 305 – – – –

Total Expenditure 490,834 354,787 342,353 339,409 442,202 371,418 390,587

(Surplus)/Deficit before Transfers

recognised - capital 394,697 350,642 308,462 325,663 325,381 357,632 374,836

Transfers recognised - capital (480,184) (445,971) (835,290) (670,500) (696,965) (688,885) (719,258)

(Surplus)/Deficit for the year (85,486) (95,329) (526,828) (344,837) (371,583) (331,253) (344,422)

Adjustment Budget 2015/16

Housing and Human Settlement

114

114

Table 82: Metro Police Services – Budgeted Financial Performance

Description 2012/13 2013/14 2014/15

Audited

Outcome

Audited

Outcome

Audited

Outcome

Original

Budget

2015/16

Adjusted

Budget

2015/16

Budget

Year +1

2016/17

Budget

Year +2

2017/18

Revenue By Source

Property rates – – – – – – –

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

Service charges - electricity revenue – – – – – – –

Service charges - water revenue – – – – – – –

Service charges - sanitation revenue – – – – – – –

Service charges - refuse revenue – – – – – – –

Service charges: other – – – – – – –

Rental of facilities and equipment (11) (13) (5) (3) (3) (3) (3)

Interest earned - external investments – – – – – – –

Interest earned - outstanding debtors – – – – – – –

Dividends received – – – – – – –

Fines (35,740) (132,111) (158,352) (195,804) (195,804) (195,885) (195,966)

Licences and permits (56,320) (53,814) (51,733) – – – –

Agency services – – – – – – –

Transfers recognised - operational – – – – – – –

Other revenue (80,091) (82,291) (80,882) (6,542) (6,542) (6,836) (7,130)

Gains on disposal of PPE (190) (1) – – – – –

Total Revenue (excluding capital transfers

and contributions (172,352) (268,230) (290,972) (202,349) (202,349) (202,724) (203,099)

Expenditure By Type

Employee related costs 743,907 927,192 966,559 1,271,382 1,276,382 1,355,362 1,429,454

Remuneration of councillors 801 841 899 981 981 1,079 1,187

Debt impairment – 114,005 86,160 82,707 82,707 77,529 87,620

Depreciation and asset impairment 27,482 27,941 25,163 23,060 20,185 24,213 25,423

Finance charges 7,808 9,026 11,430 11,521 12,543 13,520 14,517

Bulk purchases – – – – – – –

Other materials 25,246 6,046 9,794 5,302 5,902 5,487 5,667

Contracted services 288,756 331,228 367,131 307,699 307,699 318,468 328,978

Tranfers and grants – – – – – – –

Other expenditure 63,827 71,424 137,415 87,113 81,227 45,242 46,735

Loss on disposal of PPE 765 174 80 – – – –

Total Expenditure 1,158,591 1,487,876 1,604,631 1,789,763 1,787,625 1,840,900 1,939,581

(Surplus)/Deficit before Transfers

recognised - capital 986,239 1,219,646 1,313,659 1,587,415 1,585,276 1,638,175 1,736,482

Transfers recognised - capital – – – – – – –

(Surplus)/Deficit for the year 986,239 1,219,646 1,313,659 1,587,415 1,585,276 1,638,175 1,736,482

Adjustment Budget 2015/16

Metro Police Services

115

115

Table 83: Office of the Chief Whip – Budgeted Financial Performance

Description 2012/13 2013/14 2014/15

Audited

Outcome

Audited

Outcome

Audited

Outcome

Original

Budget

2015/16

Adjusted

Budget

2015/16

Budget

Year +1

2016/17

Budget

Year +2

2017/18

Revenue By Source

Property rates - - - – – – –

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

Service charges - electricity revenue - - - – – – –

Service charges - water revenue - - - – – – –

Service charges - sanitation revenue - - - – – – –

Service charges - refuse revenue - - - – – – –

Service charges: other - - - – – – –

Rental of facilities and equipment - - - – – – –

Interest earned - external investments - - - – – – –

Interest earned - outstanding debtors - - - – – – –

Dividends received - - - – – – –

Fines - - - – – – –

Licences and permits - - - – – – –

Agency services - - - – – – –

Transfers recognised - operational - - - – – – –

Other revenue - - - – – – –

Gains on disposal of PPE - - - – – – –

Total Revenue (excluding capital transfers

and contributions – – – – – – –

Expenditure By Type

Employee related costs 11,969 16,246 20,044 23,744 23,744 25,338 26,751

Remuneration of councillors 3,923 3,059 3,347 3,481 3,481 3,579 3,687

Debt impairment - - - – – – –

Depreciation and asset impairment 19 104 131 61 53 64 67

Finance charges - - - – – – –

Bulk purchases - - - – – – –

Other materials 89 117 124 132 132 137 142

Contracted services - - - – – – –

Tranfers and grants - - - – – – –

Other expenditure 1,959 3,283 3,599 4,437 4,437 4,556 4,672

Loss on disposal of PPE - - - – – – –

Total Expenditure 17,959 22,808 27,244 31,855 31,847 33,673 35,319

(Surplus)/Deficit before Transfers

recognised - capital 17,959 22,808 27,244 31,855 31,847 33,673 35,319

Transfers recognised - capital - - - – – – –

(Surplus)/Deficit for the year 17,959 22,808 27,244 31,855 31,847 33,673 35,319

Adjustment Budget 2015/16

Office of the Chief Whip

116

116

Table 84: Office of the City Manager – Budgeted Financial Performance

Description 2012/13 2013/14 2014/15

Audited

Outcome

Audited

Outcome

Audited

Outcome

Original

Budget

2015/16

Adjusted

Budget

2015/16

Budget

Year +1

2016/17

Budget

Year +2

2017/18

Revenue By Source

Property rates – – – – – – –

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

Service charges - electricity revenue – – – – – – –

Service charges - water revenue – – – – – – –

Service charges - sanitation revenue – – – – – – –

Service charges - refuse revenue – – – – – – –

Service charges: other – – – – – – –

Rental of facilities and equipment – – – – – – –

Interest earned - external investments – – – – – – –

Interest earned - outstanding debtors – – – – – – –

Dividends received – – – – – – –

Fines – – – – – – –

Licences and permits – – – – – – –

Agency services – – – – – – –

Transfers recognised - operational – (669) – – – – –

Other revenue (15,122) (8,281) (3,225) – – – –

Gains on disposal of PPE (1) 0 – – – – –

Total Revenue (excluding capital transfers

and contributions (15,123) (8,950) (3,225) – – – –

Expenditure By Type

Employee related costs 63,209 77,849 64,899 68,315 68,315 77,347 81,652

Remuneration of councillors – – – – – – –

Debt impairment – – – – – – –

Depreciation and asset impairment 1,873 2,356 3,082 2,016 1,765 2,117 2,223

Finance charges 2,054 2,377 3,013 3,036 3,306 3,564 3,827

Bulk purchases – – – – – – –

Other materials 626 701 506 302 575 312 322

Contracted services 10,307 3,910 174,163 50,348 50,678 50,353 50,362

Tranfers and grants – – – – – – –

Other expenditure 103,530 40,720 248,263 140,047 150,376 143,962 148,015

Loss on disposal of PPE 0 21 49 – – – –

Total Expenditure 181,599 127,934 493,974 264,063 275,014 277,654 286,401

(Surplus)/Deficit before Transfers

recognised - capital 166,475 118,984 490,749 264,063 275,014 277,654 286,401

Transfers recognised - capital (183,447) (198,964) (174,998) (250,000) (216,837) (280,000) (290,000)

(Surplus)/Deficit for the year (16,972) (79,981) 315,751 14,063 58,177 (2,346) (3,599)

Adjustment Budget 2015/16

Office of the City Manager

117

117

Table 85: Office of the Executive Mayor – Budgeted Financial Performance

Description 2012/13 2013/14 2014/15

Audited

Outcome

Audited

Outcome

Audited

Outcome

Original

Budget

2015/16

Adjusted

Budget

2015/16

Budget

Year +1

2016/17

Budget

Year +2

2017/18

Revenue by Source

Property rates – – – – – – –

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

Service charges - electricity revenue – – – – – – –

Service charges - water revenue – – – – – – –

Service charges - sanitation revenue – – – – – – –

Service charges - refuse revenue – – – – – – –

Service charges: other – – – – – – –

Rental of facilities and equipment – – – – – – –

Interest earned - external investments – – – – – – –

Interest earned - outstanding debtors – – – – – – –

Dividends received – – – – – – –

Fines – – – – – – –

Licences and permits – – – – – – –

Agency services – – – – – – –

Transfers recognised - operational – – – – – – –

Other revenue – – – – – – –

Gains on disposal of PPE (1) (0) – – – – –

Total Revenue (excluding capital transfers

and contributions (1) (0) – – – – –

Expenditure by Type

Employee related costs 47,795 73,502 108,075 124,973 124,973 133,344 140,789

Remuneration of councillors 1,116 1,236 1,192 1,295 1,295 1,425 1,567

Debt impairment – – – – – – –

Depreciation and asset impairment 894 1,002 1,043 854 747 897 941

Finance charges 452 523 663 668 728 785 843

Bulk purchases – – – – – – –

Other materials 1,175 1,526 1,595 989 1,689 1,024 1,058

Contracted services 5,346 7,761 1,849 5,084 2,524 5,209 5,332

Tranfers and grants – – – – – – –

Other expenditure 56,393 119,116 148,133 167,446 165,306 118,823 120,166

Loss on disposal of PPE 1 143 177 – – – –

Total Expenditure 113,172 204,810 262,727 301,310 297,263 261,506 270,696

(Surplus)/Deficit before Transfers

recognised - capital 113,171 204,810 262,727 301,310 297,263 261,506 270,696

Transfers recognised - capital – – – – – – –

(Surplus)/Deficit for the year 113,171 204,810 262,727 301,310 297,263 261,506 270,696

Adjustment Budget 2015/16

Office of the Executive Mayor

118

118

Table 86: Office of the Speaker – Budgeted Financial Performance

Description 2012/13 2013/14 2014/15

Audited

Outcome

Audited

Outcome

Audited

Outcome

Original

Budget

2015/16

Adjusted

Budget

2015/16

Budget

Year +1

2016/17

Budget

Year +2

2017/18

Revenue by Source

Property rates – – – – – – –

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

Service charges - electricity revenue – – – – – – –

Service charges - water revenue – – – – – – –

Service charges - sanitation revenue – – – – – – –

Service charges - refuse revenue – – – – – – –

Service charges: other – – – – – – –

Rental of facilities and equipment – – – – – – –

Interest earned - external investments – – – – – – –

Interest earned - outstanding debtors – – – – – – –

Dividends received – – – – – – –

Fines – – – – – – –

Licences and permits – – – – – – –

Agency services – – – – – – –

Transfers recognised - operational – – – – – – –

Other revenue – – – – – – –

Gains on disposal of PPE (0) – – – – – –

Total Revenue (excluding capital transfers

and contributions (0) – – – – – –

Expenditure by Type

Employee related costs 42,014 76,874 90,549 103,983 103,983 110,932 117,090

Remuneration of councillors 78,738 81,383 90,673 97,165 98,165 106,881 117,570

Debt impairment – – – – – – –

Depreciation and asset impairment 130 152 145 130 114 136 143

Finance charges 0 0 0 – 0 0 0

Bulk purchases – – – – – – –

Other materials 706 1,670 3,921 3,862 3,862 3,997 4,129

Contracted services 807 6 7 7 7 7 7

Tranfers and grants – – – – – – –

Other expenditure 48,688 61,944 55,567 52,225 52,225 53,439 54,623

Loss on disposal of PPE – – – – – – –

Total Expenditure 171,083 222,029 240,862 257,371 258,355 275,391 293,561

(Surplus)/Deficit before Transfers

recognised - capital 171,083 222,029 240,862 257,371 258,355 275,391 293,561

Transfers recognised - capital – – – – – – –

(Surplus)/Deficit for the year 171,083 222,029 240,862 257,371 258,355 275,391 293,561

Adjustment Budget 2015/16

Office of the Speaker

119

119

Table 87: Regional Operational Centre – Budgeted Financial Performance

Description 2012/13 2013/14 2014/15

Audited

Outcome

Audited

Outcome

Audited

Outcome

Original

Budget

2015/16

Adjusted

Budget

2015/16

Budget

Year +1

2016/17

Budget

Year +2

2017/18

Revenue by Source

Property rates – – – – – – –

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

Service charges - electricity revenue – – – – – – –

Service charges - water revenue – – – – – – –

Service charges - sanitation revenue – – – – – – –

Service charges - refuse revenue – – – – – – –

Service charges: other (30,365) (41,339) (38,101) (37,071) (37,071) (38,739) (40,405)

Rental of facilities and equipment (19,393) (21,662) (23,818) (21,823) (21,925) (22,912) (23,897)

Interest earned - external investments – – – – – – –

Interest earned - outstanding debtors – – – – – – –

Dividends received – – – – – – –

Fines (328) (302) (286) (515) (515) (539) (562)

Licences and permits – – – (55,680) (55,680) (58,185) (60,687)

Agency services – – – – – – –

Transfers recognised - operational (3,406) (39,178) (1,837) (42,978) (43,871) (44,786) (47,026)

Other revenue (74,593) (41,661) (38,115) (109,121) (117,331) (118,629) (119,923)

Gains on disposal of PPE (2,573) (136) – – – – –

Total Revenue (excluding capital transfers

and contributions (130,658) (144,279) (102,157) (267,188) (276,393) (283,790) (292,500)

Expenditure by Type

Employee related costs 1,411,880 1,521,397 1,899,127 2,209,070 2,230,695 2,383,667 2,511,339

Remuneration of councillors – – – – – – –

Debt impairment – – – – – – –

Depreciation and asset impairment 93,195 97,828 75,931 85,222 79,714 94,460 99,129

Finance charges 13,672 16,357 22,029 20,665 24,015 25,785 27,585

Bulk purchases – – – – – – –

Other materials 54,632 26,402 23,168 24,318 27,828 25,326 26,162

Contracted services 256,389 412,004 390,218 742,448 872,864 971,371 994,518

Tranfers and grants – 165,724 (776) – – – –

Other expenditure 438,011 345,792 289,978 392,109 444,285 407,058 417,056

Loss on disposal of PPE (14,540) 7,523 26,649 – 1 – –

Total Expenditure 2,253,238 2,593,027 2,726,324 3,473,830 3,679,401 3,907,667 4,075,790

(Surplus)/Deficit before Transfers

recognised - capital 2,122,580 2,448,748 2,624,167 3,206,642 3,403,009 3,623,877 3,783,289

Transfers recognised - capital – – (28,414) – – – –

(Surplus)/Deficit for the year 2,122,580 2,448,748 2,595,753 3,206,642 3,403,009 3,623,877 3,783,289

Adjustment Budget 2015/16

Regional Operational Centre

120

120

Table 88: Sports and Recreation – Budgeted Financial Performance

Description 2012/13 2013/14 2014/15

Audited

Outcome

Audited

Outcome

Audited

Outcome

Original

Budget

2015/16

Adjusted

Budget

2015/16

Budget

Year +1

2016/17

Budget

Year +2

2017/18

Revenue by Source

Property rates – – – – – – –

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

Service charges - electricity revenue – – – – – – –

Service charges - water revenue – – – – – – –

Service charges - sanitation revenue – – – – – – –

Service charges - refuse revenue – – – – – – –

Service charges: other – – – – – – –

Rental of facilities and equipment (2,722) (2,918) (2,605) – – – –

Interest earned - external investments – – – – – – –

Interest earned - outstanding debtors – – – – – – –

Dividends received – – – – – – –

Fines (448) (524) (481) – – – –

Licences and permits – – – – – – –

Agency services – – – – – – –

Transfers recognised - operational – (2,569) – (6,700) (6,700) (2,550) (2,550)

Other revenue (636) (579) (237) (275) (275) (288) (300)

Gains on disposal of PPE (0) – – – – – –

Total Revenue (excluding capital transfers

and contributions (3,806) (6,591) (3,324) (6,975) (6,975) (2,838) (2,850)

Expenditure by Type

Employee related costs 60,772 68,188 66,811 47,471 47,411 51,434 54,293

Remuneration of councillors 800 841 899 981 981 1,079 1,187

Debt impairment – – – – – – –

Depreciation and asset impairment 22,625 35,834 43,015 28,141 24,632 29,548 31,025

Finance charges 16,937 19,601 24,851 25,035 27,265 29,392 31,564

Bulk purchases – – – – – – –

Other materials 1,135 791 782 217 207 225 232

Contracted services 11,227 1,158 895 49 49 50 52

Tranfers and grants – – – – – – –

Other expenditure 33,017 39,175 43,856 17,642 17,712 13,583 13,614

Loss on disposal of PPE 2,395 2,064 397 – – – –

Total Expenditure 148,908 167,653 181,505 119,535 118,257 125,311 131,968

(Surplus)/Deficit before Transfers

recognised - capital 145,102 161,062 178,181 112,559 111,281 122,473 129,118

Transfers recognised - capital (45,249) (12,041) (4,730) (7,551) (8,424) (8,000) (6,000)

(Surplus)/Deficit for the year 99,853 149,021 173,451 105,008 102,857 114,473 123,118

Adjustment Budget 2015/16

Sport and Recreation

121

121

Table 89: Transport – Budgeted Financial Performance

Description 2012/13 2013/14 2014/15

Audited

Outcome

Audited

Outcome

Audited

Outcome

Original

Budget

2015/16

Adjusted

Budget

2015/16

Budget

Year +1

2016/17

Budget

Year +2

2017/18

Revenue by Source

Property rates – – – – – – –

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

Service charges - electricity revenue – – – – – – –

Service charges - water revenue – – – – – – –

Service charges - sanitation revenue – – – – – – –

Service charges - refuse revenue – – – – – – –

Service charges: other – – – – – – –

Rental of facilities and equipment (16,350) (15,355) (20,514) (15,669) (15,669) (16,374) (17,078)

Interest earned - external investments – – – – – – –

Interest earned - outstanding debtors – – – – – – –

Dividends received – – – – – – –

Fines – – – – – – –

Licences and permits – – – – – – –

Agency services – – – – – – –

Transfers recognised - operational (38,179) (181,144) (138,222) (161,000) (161,000) (186,000) (195,300)

Other revenue (85,935) (136,056) (69,518) (63,403) (63,403) (66,256) (69,106)

Gains on disposal of PPE (2,759) (1) (4,945) – – – –

Total Revenue (excluding capital transfers

and contributions (143,223) (332,556) (233,199) (240,073) (240,073) (268,631) (281,484)

Expenditure by Type

Employee related costs 306,002 307,567 323,582 300,820 300,820 328,270 345,964

Remuneration of councillors 824 837 899 981 981 1,079 1,187

Debt impairment 240 – 255 100 100 100 100

Depreciation and asset impairment 236,841 250,765 282,575 206,510 180,762 216,836 227,677

Finance charges 111,223 128,284 162,530 163,800 178,364 192,268 206,464

Bulk purchases – – – – – – –

Other materials 82,001 60,852 53,199 74,557 63,347 77,167 79,713

Contracted services 142,938 101,900 176,540 12,984 8,219 13,350 13,623

Tranfers and grants – – – – – – –

Other expenditure 78,852 288,745 343,501 308,124 440,325 339,648 354,087

Loss on disposal of PPE 38,219 301 1,236 – – – –

Total Expenditure 997,139 1,139,250 1,344,317 1,067,876 1,172,918 1,168,718 1,228,814

(Surplus)/Deficit before Transfers

recognised - capital 853,916 806,693 1,111,117 827,803 932,846 900,088 947,330

Transfers recognised - capital (959,639) (803,532) (990,744) (1,253,085) (1,149,070) (1,257,854) (1,311,868)

(Surplus)/Deficit for the year (105,722) 3,162 120,374 (425,282) (216,224) (357,767) (364,538)

Adjustment Budget 2015/16

Transport

122

122

Table 90: Water and Sanitation – Budgeted Financial Performance

Description 2012/13 2013/14 2014/15

Audited

Outcome

Audited

Outcome

Audited

Outcome

Original

Budget

2015/16

Adjusted

Budget

2015/16

Budget

Year +1

2016/17

Budget

Year +2

2017/18

Revenue By Source

Property rates (0) – – – – – –

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

Service charges - electricity revenue – – – – – – –

Service charges - water revenue (2,257,276) (2,528,315) (2,822,029) (3,169,195) (3,406,695) (3,451,554) (3,759,324)

Service charges - sanitation revenue (560,220) (623,442) (713,528) (748,908) (798,908) (816,310) (889,778)

Service charges - refuse revenue – – – – – – –

Service charges: other (51,576) (50,617) (50,288) (53,064) (65,064) (55,452) (57,836)

Rental of facilities and equipment (97) (96) (99) (62) (62) (65) (67)

Interest earned - external investments – – – – – – –

Interest earned - outstanding debtors (58,086) (62,996) (83,368) (47,587) (47,587) (49,940) (52,293)

Dividends received – – – – – – –

Fines – – – – – – –

Licences and permits – – – – – – –

Agency services – – – – – – –

Transfers recognised - operational (2,319) (5) – – – – –

Other revenue (19,819) (37,956) (48,121) (14,267) (14,267) (14,909) (15,550)

Gains on disposal of PPE (1) (0) – – – – –

Total Revenue (excluding capital transfers

and contributions (2,949,395) (3,303,426) (3,717,433) (4,033,083) (4,332,582) (4,388,229) (4,774,849)

Expenditure By Type

Employee related costs 241,333 264,300 248,469 240,332 240,333 255,474 268,701

Remuneration of councillors – – – – – – –

Debt impairment 80,544 273,484 150,893 263,211 227,354 239,944 249,908

Depreciation and asset impairment 156,550 172,563 382,068 146,621 128,340 153,952 161,650

Finance charges 142,904 165,380 209,675 211,232 230,046 247,992 266,314

Bulk purchases 1,236,103 1,401,847 1,641,280 1,808,426 2,011,888 1,971,085 2,148,908

Other materials 45,261 39,470 39,367 39,677 40,678 41,086 42,441

Contracted services 294,367 110,359 101,732 149,421 172,921 159,150 167,669

Tranfers and grants – 40,056 133,939 172,940 167,790 172,940 172,940

Other expenditure 44,417 28,683 34,935 26,976 45,971 48,514 51,685

Loss on disposal of PPE 37,766 39,050 51,366 – – – –

Total Expenditure 2,279,244 2,535,193 2,993,724 3,058,835 3,265,320 3,290,137 3,530,216

(Surplus)/Deficit before Transfers

recognised - capital (670,151) (768,234) (723,709) (974,248) (1,067,263) (1,098,092) (1,244,633)

Transfers recognised - capital (332,627) (503,559) (222,231) (80,000) (180,815) (70,000) (100,000)

(Surplus)/Deficit for the year (1,002,778) (1,271,792) (945,940) (1,054,248) (1,248,078) (1,168,092) (1,344,633)

Adjustment Budget 2015/16

Water and Sanitation Department

123

123

5 City Manager’s quality certification I, ........................................................................, City Manager of the City of Tshwane Metropolitan Municipality, hereby certify that the Adjustments Budget and supporting documentation have been prepared in accordance with the Municipal Finance Management Act and the regulations made under that Act, and that the adjustments budget and supporting documentation are consistent with the Integrated Development Plan of the municipality. JASON NGOBENI CITY MANAGER OF THE CITY OF TSHWANE METROPOLITAN MUNICIPALITY (GT002) SIGNATURE ................................................... DATE .................................................