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DEPARTMENT OF ECONOMIC DEVELOPMENT, ENVIRONMENT AND
TOURISM
LIMPOPO
VOTE NO. 06
ANNUAL REPORT
2018/2019 FINANCIAL YEAR
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Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
Content
PART A: GENERAL INFORMATION ...................................................................................................4
1. DEPARTMENT GENERAL INFORMATION ..................................................................................... 5
2. LIST OF ABBREVIATIONS/ACRONYMS ......................................................................................... 6
3. FOREWORD BY THE MEC ............................................................................................................ 8
4. REPORT OF THE ACCOUNTING OFFICER ................................................................................... 10
5. STATEMENT OF RESPONSIBILITY AND CONFIRMATION OF ACCURACY FOR THE ANNUAL REPORT.................................................................................................................................................. 16
6. STRATEGIC OVERVIEW .............................................................................................................. 17
6.1. Vision ................................................................................................................................. 17
6.2. Mission .............................................................................................................................. 17
6.3. Values ................................................................................................................................ 17
7. LEGISLATIVE AND OTHER MANDATES ...................................................................................... 17
8. ORGANISATIONAL STRUCTURE ................................................................................................. 24
9. ENTITIES REPORTING TO THE MEC ........................................................................................... 25
PART B: PERFORMANCE INFORMATION........................................................................................27
1. AUDITOR GENERAL’S REPORT: PREDETERMINED OBJECTIVES ................................................. 28
2. OVERVIEW OF DEPARTMENTAL PERFORMANCE ...................................................................... 28
2.1 Service Delivery Environment ........................................................................................... 28
2.2 Service Delivery Improvement Plan .................................................................................. 29
2.3 Organisational environment ............................................................................................. 31
2.4 Key policy developments and legislative changes ............................................................ 32
3. STRATEGIC OUTCOME ORIENTED GOALS ................................................................................. 32
4. PERFORMANCE INFORMATION BY PROGRAMME .................................................................... 3
4.1 Programme 1: Administration .......................................................................................... 3
4.2 Programme 2: Economic Development ............................................................................ 38
4.1 Programme 3: Environmental Affairs ............................................................................... 43
4.2 Programme 4: Tourism ..................................................................................................... 53
5. TRANSFER PAYMENTS ............................................................................................................... 56
5.1. Transfer payments to public entities ................................................................................ 56
5.2. Transfer payments to all organisations other than public entities ................................... 58
6. CONDITIONAL GRANTS ............................................................................................................. 59
6.1. Conditional grants and earmarked funds paid ................................................................. 59
6.2. Conditional grants and earmarked funds received ........................................................... 60
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Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
7. DONOR FUNDS .......................................................................................................................... 61
7.1. Donor Funds Received ...................................................................................................... 61
8. CAPITAL INVESTMENT ............................................................................................................... 65
8.1. Capital investment, maintenance and asset management plan ...................................... 65
PART C: GOVERNANCE.....................................................................................................................70
1. INTRODUCTION ......................................................................................................................... 7
2. RISK MANAGEMENT .................................................................................................................. 7
3. FRAUD AND CORRUPTION ........................................................................................................ 7
4. MINIMISING CONFLICT OF INTEREST ........................................................................................ 7
5. CODE OF CONDUCT ................................................................................................................... 7
6. HEALTH SAFETY AND ENVIRONMENTAL ISSUES ....................................................................... 7
7. PORTFOLIO COMMITTEES ......................................................................................................... 7
8. SCOPA RESOLUTIONS ................................................................................................................ 7
9. PRIOR MODIFICATIONS TO AUDIT REPORTS ............................................................................ 7
10. INTERNAL CONTROL UNIT ......................................................................................................... 7
11. INTERNAL AUDIT AND AUDIT COMMITTEES ............................................................................. 7
12. AUDIT COMMITTEE REPORT ...................................................... ..
PART D: HUMAN RESOURCE MANAGEMENT ................................................................................8
1. INTRODUCTION ......................................................................................................................... 8
2. OVERVIEW OF HUMAN RESOURCES ......................................................................................... 8
3. HUMAN RESOURCES OVERSIGHT STATISTICS ........................................................................... 8
PART E: FINANCIAL INFORMATION ...............................................................................................12
1. REPORT OF THE AUDITOR GENERAL ....................................................................................... 12
2. ANNUAL FINANCIAL STATEMENTS .......................................................................................... 12
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Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
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Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
1. DEPARTMENT GENERAL INFORMATION
PHYSICAL ADDRESS:
POSTAL ADDRESS
TELEPHONE NUMBER/S
FAX NUMBER:
EMAIL ADDRESS
WEBSITE ADDRESS:
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Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
2. LIST OF ABBREVIATIONS/ACRONYMS
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Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
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Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
3. FOREWORD BY THE MEC
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Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
______________________________________________: MEMBER OF THE EXECUTIVE COUNCIL
DEPARTMENT OF ECONOMIC DEVELOPMENT, ENVIRONMENT AND TOURISM
Date
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Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
4. REPORT OF THE ACCOUNTING OFFICER
Walala Wasala’
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Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
Overview of the financial results of the department:
o Departmental receipts
Departmental receipts
2018/2019 2017/2018Estimate Actual
Amount Collected
(Over)/Under Collection
Estimate ActualAmount
Collected
(Over)/Under Collection
R’000 R’000 R’000 R’000 R’000 R’000104,700 110,670 5,970 100,345 93,833 (6,512)
60,928 2,49246,181 3,5803,561 (102)
- -
23,143 16,774 (6,369) 22,748 16,711 (6,037)
5,413 5,413 - - - -2,383 2,625 242 1,668 1,685 17
154 739 585 2,578 314 (2,264)3,185 2,590 (595) 1,463 984 (479)
11,963 11,749 (214) 23,438 22,023 (1,415)
Total150,941 150,560 (381) 152,240 135,550 (16,690)
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Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
Financial year 2018-19
Reasons for the variances
Tax receiptsR5, 970m or 5.7%
Sales of goods and services other than tax receipts
Fines, penalties and forfeits
Interest, dividend and rent on land
Sale of capital assets:
Financial transactions in assets and liabilities
The tariffs that are governed by law are as follows: -
The tariffs that are determined by the Directorates
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Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
The tariffs that are based on inflation rate and inputs from various Departments within the Province are
o Programme Expenditure
Programme Name
2018/2019 2017/2018Final
AppropriationActual
Expenditure(Over)/ Under Expenditure
FinalAppropriation
Actual Expenditure
(Over)/Under Expenditure
R’000 R’000 R’000 R’000 R’000 R’000
Total 1,705,374 1,692,545
12,829 1,694,971 1,681,908 13,062
Administration
Economic Development
Environmental Affairs
Tourism
Virements/roll overs
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Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
Reason for the virements:
Future plans of the department
Public Private Partnershipso
Discontinued activities / activities to be discontinued
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Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
New or proposed activitieso
Supply chain management
oo
o
Gifts and Donations received in kind from non-related partieso
Exemptions and deviations received from the National Treasury o
Events after the reporting dateo
Other o
_________________Mr NS KgopongAccounting Officer Department of Economic Development, Environment and Tourism Date:
____________________ngonopoMr NS Kgofficer Ofng OAccountinEconoof nt oDepartmen Econoofnt oDepartmen
D t
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Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
5. STATEMENT OF RESPONSIBILITY AND CONFIRMATION OF ACCURACYFOR THE ANNUAL REPORT
Accounting OfficerMr NS KgopongDate
erficeOffAccounting fiOffA tigongMr NS Kgop
Date
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Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
6. STRATEGIC OVERVIEW
6.1 Vision
6.2 Mission
6.3 Values
7. LEGISLATIVE AND OTHER MANDATES
Legislative Mandate
Constitutional mandates
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Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
Schedule 4 and 5 of the Constitution: PART A:
PROVINCIAL LEGISLATION
Northern Province Development Corporation Act, 1994 (Act No. 4 of 1994)
Limpopo Business Registration Act, 2003 (Act No. 5 of 2003)
Northern Province Casino and Gaming Act, 1996 (Act No. 4 of 1996 as Amended)
Gazankulu Business and Trading Undertakings Act, 1979 (Act No. 9 of 1979)
Lebowa Business Undertakings Act, 1977 (Act No.6 of 1977)
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Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
Venda Business Undertakings Act, 1984 (Act No.10 of 1984)
Liquor Act, 1989 (Act No. 27 of 1989)
Limpopo Environmental Management Act, 2003 (Act No.7 of 2003)
Limpopo Tourism Act, 2018 (Act No. 04 of 2018)
NATIONAL LEGISLATION
Promotion of Administrative Justice Act, 2000 (Act No.3 of 2000)
Promotion of Access to Information Act, 2000 (Act No. 2 of 2000)
NEMA: Protected Areas Act, 2003 (Act No. 57 of 2003)
The National Archives and Records Services of South Africa Act, 1996 (Act No. 43 of 1996: section 13 and the Regulations)
National Environmental Management Act, 1998 (Act No. 107 of 1998)
NEMA: Air Quality Act, 2004 (Act. No. 39 of 2004)
NEMA: Waste Act Management Act, 2008 (Act No.59 of 2008)
NEMA: Biodiversity Act, 2004 (Act No.10 of 2004)
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Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
Tourism Act, 1993 (Act No. 72 of 1993) and the Tourism Second Amendment Act, 2000 (No. 70 of 2000)
Consumer Protection Act, 2008 (Act 68 of 2008)
Consumer Affairs (Unfair Business Practices) Act, 1996 (Act No. 8 of 1996)
Broad-Based Black Economic Empowerment Act, 2003 (Act No. 53 of 2003)
National Credit Act, 2005 (Act No. 34 of 2005)
Co-operatives Act (Act No. 14 of 2005)
National Small Business Act, 1996 (Act No. 102 of 1996)
National Small Business Amendment Act, 2004 (Act No. 29 of 2004)
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Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
Electronic Communications and Transactions Act, 2002 (Act No. 25 of 2002)
Electronic Communications Act, 2005 (Act No. 36 of 2005)
Special Economic Zones (SEZs) Act, 2014 (Act No. 16 of 2014)
Limpopo Development Plan (LDP) of 2015
National Development Plan (NDP) Vision 2030
Medium-Term Strategic Framework (MTSF)
National Climate Change Response White Paper of 2011
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Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
White Paper on Integrated Pollution and Waste Management for South Africa (May 2000)
White Paper on National Environmental Management Policy (April 1999)
World Summit on Sustainable Development: Johannesburg Plan of Implementation (September 2002)
Limpopo Green Economy Plan
Limpopo Climate Change Response Strategy: 2016-2020
INTERNATIONAL TREATIES
Agenda 21 – Rio Convention
Convention on Biological Diversity (CBD)
Convention on International Trade in Endangered Species (CITES)
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Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
Convention on Wetlands of International Importance (RAMSAR)
World Heritage Convention
Convention on the Control of Trans-Boundary Movements of Hazardous Waste and Disposals (Basel Convention).
Kyoto Protocol
Stockholm Convention on Persistent Organic Pollutants (POP’s)
United Nations Framework Convention on Climate Change (UNFCC)
SADAC Convention on Conservation
United Nations Convention to Combat Desertification (UNCCD)
Convention for the Protection of the Ozone Layer
Montreal Protocol on Substances that Deplete the Ozone Layer
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Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
ORGANISATIONAL STRUCTURE
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Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
8. ENTITIES REPORTING TO THE MEC
Name of Entity Legislative Mandate Financial Relationship
Nature of Operations
o
o
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Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
Name of Entity Legislative Mandate Financial Relationship
Nature of Operations
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Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
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Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
1. AUDITOR GENERAL’S REPORT: PREDETERMINED OBJECTIVES
2. OVERVIEW OF DEPARTMENTAL PERFORMANCE
2.1 Service Delivery Environment
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Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
2.2 Service Delivery Improvement Plan
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Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
Main services and standards
Main services
Beneficiaries Current/actual standard of
service
Desired standard of
service
Actual achievement
Batho-Pele arrangements with beneficiaries (Consultation access etc.)
Current/actual arrangements
Desired arrangements Actual achievements
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Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
Service delivery information tool
Current/actual information tools
Desired information tools Actual achievements
Complaints mechanism
Current/actual complaints mechanism
Desired complaints mechanism
Actual achievements
2.3 Organisational environment
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Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
2.4 Key policy developments and legislative changes
3. STRATEGIC OUTCOME ORIENTED GOALS
Strategic Goal 1
Goal Statement
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Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
Strategic Goal 2
Goal Statement
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Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
ooooo
Strategic objectives, performance indicators, planned targets and actual achievements
Strategic objectives:
Programme Name
Strategic objectives
Actual Achievement
2017/2018
Planned Target2018/2019
Actual Achievement
2018/2019
Deviation from planned target to
Actual Achievement for
2018/2019
Comment on deviations
4. PERFORMANCE INFORMATION BY PROGRAMME 4.1 Programme 1: Administration
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Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
NB:
Performance indicators
PROGRAMME: ADMINISTRATION
Performance Indicator Actual Achievement
2017/18
Actual Achievement2018/19
Deviation from planned
target to Actual
Achievement for 2018/19
Comment on deviations
CORPORATE SERVICES
FINANCIAL MANAGEMENT
INFORMATION MANAGEMENT
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Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
PROGRAMME: ADMINISTRATION
Performance Indicator Actual Achievement
2017/18
Actual Achievement2018/19
Deviation from planned
target to Actual
Achievement for 2018/19
Comment on deviations
Provide reasons for all deviations
Strategy to overcome areas of under performance
established Provincial Labour Relations Council.
Changes to planned targetsNone
Linking performance with budgets
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Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
Sub-programme expenditure
Sub-Programme
NameFinal
Appropriation
ActualExpenditur
e
(Over)/Under Expenditure
FinalAppropriation
ActualExpenditur
e
(Over)/Under Expenditure
R’000 R’000 R’000 R’000 R’000 R’000
Total 387,073 379,543
7,530 366,622 362,619
4,003
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Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
4.2 Programme 2: Economic Development
o
o
o
o
oooo
o
ooo
Strategic objectives, performance indicators, planned targets and actual achievements
39
Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
Strategic objectives:
Programme/Sub-Programme Name: ECONOMIC PLANNING AND RESEARCH
Strategic objectives Actual Achievement
2017/18
Planned Target2018/19
Actual Achievement
2018/19
Deviation from planned target
to Actual Achievement for 2018/19
Comment on deviations
INTEGRATED ECONOMIC DEVELOPMENT SERVICES
TRADE AND SECTOR DEVELOPMENT
BUSINESS REGULATION AND GOVERNANCE
None
40
Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
Performance indicators
PROGRAMME: ECONOMIC DEVELOPMENT
Performance Indicator Actual Achievement
2017/18
Planned Target2018/19
Actual Achievement2018/19
Deviation from planned
target to Actual
Achievement for 2018/19
Comment on deviations
ECONOMIC PLANNING AND RESEARCH
INTEGRATED ECONOMIC DEVELOPMENT SERVICES
TRADE AND SECTOR DEVELOPMENT
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Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
PROGRAMME: ECONOMIC DEVELOPMENT
Performance Indicator Actual Achievement
2017/18
Planned Target2018/19
Actual Achievement2018/19
Deviation from planned
target to Actual
Achievement for 2018/19
Comment on deviations
BUSINESS REGULATION AND GOVERNANCE
Provide reasons for all deviations
42
Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
Strategy to overcome areas of under performance
Changes to planned targets
Linking performance with budgets
Sub-programme expenditure
Sub-Programme Name
FinalAppropriatio
n
ActualExpenditur
e
(Over)/Under Expenditure
FinalAppropriation
ActualExpenditur
e
(Over)/Under Expenditure
R’000 R’000 R’000 R’000 R’000 R’000
Total 774,501 774,453
48 790,175 786,243
3,932
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Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
4.3 Programme 3: Environmental Affairs
oooo
o
o
oo
Strategic objectives, performance indicators, planned targets and actual achievements
44
Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
Strategic Objectives
PROGRAMME: ENVIRONMENTAL AFFAIRS
Strategic objectives Actual Achievement
2017/18
Planned Target2018/19
Actual Achievement
2018/19
Deviation from planned target to
Actual Achievement for
2018/19
Comment on deviations
ENVIRONMENTAL QUALITY MANAGEMENT
45
Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
PROGRAMME: ENVIRONMENTAL AFFAIRS
Strategic objectives Actual Achievement
2017/18
Planned Target2018/19
Actual Achievement
2018/19
Deviation from planned target to
Actual Achievement for
2018/19
Comment on deviations
46
Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
PROGRAMME: ENVIRONMENTAL AFFAIRS
Strategic objectives Actual Achievement
2017/18
Planned Target2018/19
Actual Achievement
2018/19
Deviation from planned target to
Actual Achievement for
2018/19
Comment on deviations
BIODIVERSITY AND NATURAL RESOURCE MANAGEMENT
47
Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
PROGRAMME: ENVIRONMENTAL AFFAIRS
Strategic objectives Actual Achievement
2017/18
Planned Target2018/19
Actual Achievement
2018/19
Deviation from planned target to
Actual Achievement for
2018/19
Comment on deviations
ENVIRONMENTAL EMPOWERMENT SERVICES
48
Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
PROGRAMME: ENVIRONMENTAL AFFAIRS
Strategic objectives Actual Achievement
2017/18
Planned Target2018/19
Actual Achievement
2018/19
Deviation from planned target to
Actual Achievement for
2018/19
Comment on deviations
INFRASTRUCTURE MANAGEMENT
Performance indicator
PROGRAMME: ENVIRONMENTAL AFFAIRS
Performance Indicator Actual Achievement
2017/18
Planned Target2018/19
Actual Achievement
2018/19
Deviation from planned
target to Actual
Achievement for 2018/19
Comment on deviations
ENVIRONMETAL QUALITY MANAGEMENT
ENVIRONMENTAL COMPLIANCE AND ENFORCEMENT
49
Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
PROGRAMME: ENVIRONMENTAL AFFAIRS
Performance Indicator Actual Achievement
2017/18
Planned Target2018/19
Actual Achievement
2018/19
Deviation from planned
target to Actual
Achievement for 2018/19
Comment on deviations
WILDLIFE TRADE AND REGULATION
INTEGRATED POLLUTION AND WASTE MANAGEMENT
BIODIVERSITY AND NATURAL RESOURCE MANAGEMENT
50
Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
PROGRAMME: ENVIRONMENTAL AFFAIRS
Performance Indicator Actual Achievement
2017/18
Planned Target2018/19
Actual Achievement
2018/19
Deviation from planned
target to Actual
Achievement for 2018/19
Comment on deviations
51
Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
PROGRAMME: ENVIRONMENTAL AFFAIRS
Performance Indicator Actual Achievement
2017/18
Planned Target2018/19
Actual Achievement
2018/19
Deviation from planned
target to Actual
Achievement for 2018/19
Comment on deviations
ENVIRONMENTAL EMPOWERMENT SERVICES
INFRASTRUCTURE MANAGEMENT
Provide reasons for all deviations
52
Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
Strategy to overcome areas of under performance
Changes to planned targets
Linking performance with budgets
Sub-programme expenditure
Sub-Programme Name
FinalAppropriatio
n
ActualExpenditur
e
(Over)/Under Expenditure
FinalAppropriation
ActualExpenditur
e
(Over)/Under Expenditure
R’000 R’000 R’000 R’000 R’000 R’000
1,254
1,217
356
-947
Total 409,325 404,192
5,133 400,459 398,579
1,880
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Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
4.4 Programme 4: Tourism
oo
o
o
Strategic objectives, performance indicators, planned targets and actual achievements
Strategic objectives:
PROGRAMME: TOURISM
Strategic objectives Actual Achievement
2017/18
Planned Target2018/19
Actual Achievement
2018/19
Deviation from planned target to
Actual Achievement for
2018/19
Comment on deviations
TOURISM PLANNING AND REGULATION
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Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
PROGRAMME: TOURISM
Strategic objectives Actual Achievement
2017/18
Planned Target2018/19
Actual Achievement
2018/19
Deviation from planned target to
Actual Achievement for
2018/19
Comment on deviations
TOURISM DESTINATION DEVELOPMENT AND TRANSFORMATION
Performance indicators
PROGRAMME: TOURISM Performance Indicator Actual
Achievement 2017/18
Planned Target2018/19
Actual Achievement
2018/19
Deviation from planned
target to Actual
Achievement for 2018/19
Comment on deviations
TOURISM PLANNING AND REGULATION
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Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
PROGRAMME: TOURISM Performance Indicator Actual
Achievement 2017/18
Planned Target2018/19
Actual Achievement
2018/19
Deviation from planned
target to Actual
Achievement for 2018/19
Comment on deviations
None
Strategy to overcome areas of under performance
Changes to planned targets
Linking performance with budgets
TOURISM DESTINATION AND TRANSFORMATION
56
Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
Sub- Programme Name
FinalAppropriat
ion
ActualExpenditur
e
(Over)/Under Expenditure
FinalAppropriation
ActualExpenditur
e
(Over)/Under Expenditure
R’000 R’000 R’000 R’000 R’000 R’000
Total
132,497
132,379
118
135,737
132,489
3,248
5. TRANSFER PAYMENTS
5.1. Transfer payments to public entities Name of Public
EntityServices
rendered by the public entity
Amount transferred to
the public entity
Amount spent by the public
entity
Achievements of the public entity
Sub-programme expenditure
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Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
Name of Public Entity
Services rendered by the
public entity
Amount transferred to
the public entity
Amount spent by the public
entity
Achievements of the public entity
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Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
Name of Public Entity
Services rendered by the
public entity
Amount transferred to
the public entity
Amount spent by the public
entity
Achievements of the public entity
5.2. Transfer payments to all organisations other than public entities
Name of transferee Type of organisation
Purpose for which the
funds were used
Did the dept.
comply with s
38 (1) (j) of the PFMA
Amount transferred
(R’000)
Amount spent by
the entity
Reasons for the funds
unspent by the entity
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Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
Name of transferee Type of organisation
Purpose for which the
funds were used
Did the dept.
comply with s
38 (1) (j) of the PFMA
Amount transferred
(R’000)
Amount spent by
the entity
Reasons for the funds
unspent by the entity
Name of transferee
Purpose for which the funds were to be used
Amount budgeted for
(R’000)
Amount transferred
(R’000)
Reasons why funds were not transferred
6. CONDITIONAL GRANTS
6.1. Conditional grants and earmarked funds paid
Conditional Grant 1: None
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Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
(R’000)
6.2. Conditional grants and earmarked funds received
(R’000)
61
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Province of Limpopo
7. DONOR FUNDS
7.1 Donor Funds Received
62
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Province of Limpopo
63
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Province of Limpopo
64
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Province of Limpopo
65
Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
8. CAPITAL INVESTMENT
8.1. Capital investment, maintenance and asset management plan
NAME OF PROJECT
CONTRACTOR
DELIVERABLE
PERIOD CONTRACT AMOUNT
AMOUNT PAID BALANCE
PROGRESS
% PHYSICAL
Makuya:
Mphephu: Balance:
Makuya:
Mphephu:
66
Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
NAME OF PROJECT
CONTRACTOR
DELIVERABLE
PERIOD CONTRACT AMOUNT
AMOUNT PAID BALANCE
PROGRESS
% PHYSICAL
Schuinsdraai:
Nylsvley:
Revised End Date:
Revised Amount
Makuya:
Mphephu:
Schuinsdraai:
Nylsvley:
Makuya
Mphephu:
Schuinsdraai:
Nylsvley
Schuinsdraai:
Nylsvley:
Revised End Date:
Revised Amount:
Makuya:
Mphephu:
Revised End Date: Revised
Amount: Makuya:
67
Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
NAME OF PROJECT
CONTRACTOR
DELIVERABLE
PERIOD CONTRACT AMOUNT
AMOUNT PAID BALANCE
PROGRESS
% PHYSICAL
Nwanedi:
Makuya:
Mphephu:
Nwanedi:
Mphephu:
Nwanedi:
Revised End Date:
Revised Amount:R 32 649 791.69
Revised End Date
Revised Amount: R 1 794 521.93
68
Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
NAME OF PROJECT
CONTRACTOR
DELIVERABLE
PERIOD CONTRACT AMOUNT
AMOUNT PAID BALANCE
PROGRESS
% PHYSICAL
Revised End Date:
Revised Amount:
Revised End Date:
Revised Amount:
* Project at retention
Revised End Date: Revised
Amount:
Revised End Date:
Revised Amount:
69
AppropriationR’000
Expenditure
R’000
( )Expenditure
R’000Appropriation
R’000Expenditure
R’000
( )Expenditure
R’000
22 634 21 225 1 828 16 000 14 000 2 000
0 0 0 0 0 0
11 100 11 440 (340) 43 000 43 000 0
0 0 0 0 0 0
15 991 15 683 308 0 0 0
0 0 0 2 345 2 481 (135)
0 0 0 0 0 00 0 0 0 0 0
Total 49 725 48 348 1 796 61 345 59 481 1 865
Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
NAME OF PROJECT
CONTRACTOR
DELIVERABLE
PERIOD CONTRACT AMOUNT
AMOUNT PAID BALANCE
PROGRESS
% PHYSICAL
Revised End Date:
Revised Amount: R 12 030 789.45
Revised End Date:
Revised Amount: R 2 004 778.35
Infrastructure
70
Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
71
Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
1. INTRODUCTION
2. RISK MANAGEMENT
72
Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
3. FRAUD AND CORRUPTION
The department’s fraud prevention plan and the progress made in implementing the fraud prevention plan
Mechanisms in place to report fraud and corruption and how these operate.eg: Whistle blowing - The need for officials to make confidential disclosure about suspect fraud and corruption
How these cases are reported and what action is taken?
4. MINIMISING CONFLICT OF INTEREST
73
Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
5. CODE OF CONDUCT
6. HEALTH SAFETY AND ENVIRONMENTAL ISSUES
7. PORTFOLIO COMMITTEES
74
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Province of Limpopo
8. SCOPA RESOLUTIONS
75
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Province of Limpopo
76
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Province of Limpopo
9. PRIOR MODIFICATIONS TO AUDIT REPORTS
10. INTERNAL CONTROL UNIT
77
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Province of Limpopo
11. INTERNAL AUDIT AND AUDIT COMMITTEES
11.1 Key Objectives of the internal audit
11.2 Key activities of the internal audit
11.3 Specify summary of audit work done
78
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Province of Limpopo
11.4 Key activities of the Audit Committee
11.5 Objectives of the Audit Committee
79
Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
11.6 Attendance of audit committee meetings by audit committee members (Tabular form);
The table below discloses relevant information on the audit committee members:Name Qualifications Internal or
externalIf internal, position in the department
Date appointed Date Resigned
No. of Meetings attended
80
Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
THE AUDIT COMMITTEE ON
THE LIMPOPO DEPARTMENT OF ECONOMIC DEVELOPMENT, ENVIRONMENT AND TOURISM
Audit Committee Structure
Audit Committee Responsibility
Stakeholder Engagement/s
Compliance with the relevant laws and regulations
81
Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
In-Year Management and Monthly/Quarterly Reporting
Risk Management
Internal Auditing
The Effectiveness of Internal Control
82
Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
Auditor-General South Africa (AGSA) Report
Mr Trevor Boltman
Chairperson of the Audit Committee
Limpopo Department of Economic Development, Environment and Tourism
31 July 2019
83
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Province of Limpopo
84
Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
1. INTRODUCTION
2. OVERVIEW OF HUMAN RESOURCES
The status of human resources in the department.
Human resource priorities for the year under review and the impact of these
Recruitment
Employment Equity
Workforce planning and key strategies to attract and recruit a skilled and capable workforce
Employee performance management
85
Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
Employee wellness programmes.
3. HUMAN RESOURCES OVERSIGHT STATISTICS
Table 3.1.1 Personnel expenditure by programme for the period 1 April 2018 and 31 March 2019
Programme Total expenditure
(R’000)
Personnel expenditure
(R’000)
Training expenditure
(R’000)
Professional and special services
expenditure (R’000)
Personnel expenditure
as a % of total
expenditure
Average personnel cost per
employee (R’000)
Total R1,693,224.00 R575,499.00 R0.00 R0.00 34,00% R419.00
86
Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
Table 3.1.2 Personnel costs by salary band for the period 1 April 2018 and 31 March 2019
Salary band Personnel expenditure (R’000)
% of total personnel
cost
No. of employees
Average personnel cost per employee
(R’000)
Total R573,008.00 95,40% 1373 R417,340.00
Table 3.1.3 Salaries, Overtime, Home Owners Allowance and Medical Aid by programme for the period 1 April 2018 and 31 March 2019
Programme
Salaries Overtime Home Owners Allowance
Medical Aid
Amount (R’000
Salaries as a % of personnel
costs
Amount (R’000)
Overtime as a % of personnel
costs
Amount (R’000)
HOA as a % of
personnel costs
Amount (R’000)
Medical aid as a
% of personnel
costs
Total R451,516.00 75,20% R20,020.00 3,30% R19,375.00 3,20% R26,850.00 4,50%
Table 3.1.4 Salaries, Overtime, Home Owners Allowance and Medical Aid by salary band for the period 1 April 2018 and 31 March 2019
Salary bandSalaries Overtime Home Owners
AllowanceMedical Aid
Amount (R’000
Salaries as a % of personnel
costs
Amount (R’000)
Overtime as a % of personnel
costs
Amount (R’000)
HOA as a % of
personnel costs
Amount (R’000)
Medical aid as a
% of personnel
costs
87
Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
Salary bandSalaries Overtime Home Owners
AllowanceMedical Aid
Amount (R’000
Salaries as a % of personnel
costs
Amount (R’000)
Overtime as a % of personnel
costs
Amount (R’000)
HOA as a % of
personnel costs
Amount (R’000)
Medical aid as a
% of personnel
costs
Total R451,516.00 75,20% R20,020.00 3.30% R19,375.00 3,20% R26,850.00 4,50%
Table 3.2.1 Employment and vacancies by programme as on 31 March 2019
Programme Number of posts on approved
establishment
Number of posts filled
Vacancy Rate Number of employees additional to the establishment
Total 2562 1202 46,9% 0
88
Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
Table 3.2.2 Employment and vacancies by salary band as on 31 March 2019
Salary band Number of posts on approved
establishment
Number of posts filled
Vacancy Rate Number of employees additional to the establishment
Total 2562 1202 46.9% 0
Table 3.2.3 Employment and vacancies by critical occupations as on 31 March 2019
Critical occupation Number of posts on approved
establishment
Number of posts filled
Vacancy Rate Number of employees additional to the establishment
89
Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
Critical occupation Number of posts on approved
establishment
Number of posts filled
Vacancy Rate Number of employees additional to the establishment
Total 2002 974 51.35% 0
Table 3.3.1 SMS post information as on 31 March 2019
SMS Level Total number of
funded SMS posts
Total number of SMS posts
filled
% of SMS posts filled
Total number of SMS posts vacant
% of SMS posts vacant
Total 48 41 85,42% 7 14,58%
Table 3.3.2 SMS post information as on 30 September 2018
SMS Level Total number of
funded SMS posts
Total number of SMS posts
filled
% of SMS posts filled
Total number of SMS posts vacant
% of SMS posts vacant
Total 48 41 85,42% 7 14.58%
90
Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
Table 3.3.3 Advertising and filling of SMS posts for the period 1 April 2018 and 31 March 2019
SMS Level
Advertising Filling of PostsNumber of vacancies per
level advertised in 6 months of becoming
vacant
Number of vacancies per level filled in 6
months of becoming vacant
Number of vacancies per level not filled in 6 months
but filled in 12 months
Total 2 0 0
Table 3.3.4 Reasons for not having complied with the filling of funded vacant SMS - Advertised within 6 months and filled within 12 months after becoming vacant for the period 1 April 2018 and 31 March 2019
Reasons for vacancies not advertised within six months
Reasons for vacancies not filled within twelve months
Table 3.3.5 Disciplinary steps taken for not complying with the prescribed timeframes for filling SMS posts within 12 months for the period 1 April 2018 and 31 March 2019
Reasons for vacancies not advertised within six months
Reasons for vacancies not filled within six months
91
Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
Table 3.4.1 Job Evaluation by Salary band for the period 1 April 2018 and 31 March 2019
Salary band Number of posts on approved
establishment
Number of Jobs
Evaluated
% of posts
evaluated by salary
bands
Posts Upgraded Posts downgradedNumber % of
posts evaluated
Number % of posts
evaluated
Total 0 0 0 0 0 0 0
Table 3.4.2. Profile of employees whose positions were upgraded due to their posts being upgradedfor the period 1 April 2018 and 31 March 2019
Gender African Asian Coloured White Total
Total 0 0 0 0 0
92
Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
Table 3.4.3. Employees with salary levels higher than those determined by job evaluation by occupation for the period 1 April 2018 and 31 March 2019
Occupation Number of employees
Job evaluation level
Remuneration level
Reason for deviation
Total number of employees whose salaries exceeded the level determined by job evaluation
0
Percentage of total employed 0
Table 3.4.4. Profile of employees who have salary levels higher than those determined by job evaluation for the period 1 April 2018 and 31 March 2019
Gender African Asian Coloured White TotalFemaleMaleTotal 0 0 0 0 0
Employees with a disability 0 0 0 0 0
Notes
93
Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
Table 3.5.1 Annual turnover rates by salary band for the period 1 April 2018 and 31 March 2019
Salary band Number of employees at
beginning of period-1 April 2018
Appointments and transfers
into the department
Terminations and transfers
out of the department
Turnover rate
Total 1129 207 72 5.84%
Table 3.5.2. Annual turnover rates by critical occupation for the period 1 April 2018 and 31 March 2019
Critical occupation Number of employees at beginning of
period-April 2018
Appointments and transfers
into the department
Terminations and transfers
out of the department
Turnover rate
94
Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
Critical occupation Number of employees at beginning of
period-April 2018
Appointments and transfers
into the department
Terminations and transfers
out of the department
Turnover rate
TOTAL 891 77 63
Table 3.5.3. Reasons why staff left the department for the period 1 April 2018 and 31 March 2019
Termination Type Number % of Total Resignations
Total 72 100%Total number of employees who left as a % of total employment
6%
Table 3.5.4. Promotions by critical occupation for the period 1 April 2018 and 31 March 2019
Occupation Employees 1 April 2018
Promotions to another salary level
Salary level promotions as
a % of employees by
occupation
Progressions to another
notch within a salary level
Notch progression as a % of employees by occupation
95
Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
Occupation Employees 1 April 2018
Promotions to another salary level
Salary level promotions as
a % of employees by
occupation
Progressions to another
notch within a salary level
Notch progression as a % of employees by occupation
96
Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
Occupation Employees 1 April 2018
Promotions to another salary level
Salary level promotions as
a % of employees by
occupation
Progressions to another
notch within a salary level
Notch progression as a % of employees by occupation
Total1129 41 4% 548
49%
97
Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
Table 3.5.5. Promotions by salary band for the period 1 April 2018 and 31 March 2019
Salary Band Employees 1 April 2018
Promotions to another salary level
Salary bands
promotions as a % of
employees by salary
level
Progressions to another
notch within a salary level
Notch progression as a % of
employees by salary bands
Total 1129 19 25 586 52%
98
Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
Table 3.6.1. Total number of employees (including employees with disabilities) in each of the following occupational categories as on 31 March 2019
Occupational category
Male Female Total
African Coloured Indian White African Coloured Indian White37
269203
15252
0
1
2
547
0
Total 704 1 1 19 517 3 2 16 1263
Employees with disabilities
12 0 0 0 6 0 0 0 18
99
Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
Table 3.6.2. Total number of employees (including employees with disabilities) in each of the following occupational bands as on 31 March 2019
Occupational band
Male Female TotalAfrican Coloured Indian White African Coloured Indian White
3
38
265
286
550
121
Total 704 1 1 19 517 3 2 16 1263
100
Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
Table 3.6.3. Recruitment for the period 1 April 2018 to 31 March 2019
Occupational band
Male Female TotalAfrican Coloured Indian White African Coloured Indian White
1
0
11
6
55
4
Total 51 0 0 0 26 0 0 0 77
Employees with disabilities
0 0 0 0 0 0 0 0 0
101
Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
Table 3.6.4. Promotions for the period 1 April 2018 to 31 March 2019
Occupational band
Male Female TotalAfrican Coloured Indian White African Coloured Indian White
Total 5 0 0 0 10 1 1 2 19Employees with disabilities
0 0 0 0 0 0 0 0 0
Table 3.6.5. Terminations for the period 1 April 2018 to 31 March 2019
Occupational band
Male Female TotalAfrican Coloured Indian White African Coloured Indian White
04
10
7
46
102
Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
Occupational band
Male Female TotalAfrican Coloured Indian White African Coloured Indian White
3
Total 45 0 0 0 24 0 0 1 70
Employees with Disabilities
0 0 0 0 1 0 0 0 1
103
Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
Table 3.6.6. Disciplinary action for the period 1 April 2018 to 31 March 2019
Disciplinary action
Male Female TotalAfrican Coloured Indian White African Coloured Indian White
1
5
3
4
1
1
1
2
1
1
1
1
1
1
TOTAL 20 0 0 0 4 0 0 0 24
Table 3.6.7 Skills development for the period 1 April 2018 to 31 March 2019
Occupational category
Male Female Total
African Coloured Indian White African Coloured Indian White27
6479
6356
104
Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
Occupational category
Male Female Total
African Coloured Indian White African Coloured Indian White0
0
48
42
Total 154 0 1 5 212 2 1 4 379
Employees with disabilities
3 0 0 0 4 0 0 0 7
Table 3.7.1 Signing of Performance Agreements by SMS members as on 31 May 2018
SMS Level Total number of funded SMS
posts
Total number of SMS members
Total number of signed
performance agreements
Signed performance
agreements as % of total number of SMS members
Total 42 42 42 100%
Table 3.7.2 Reasons for not having concluded Performance agreements for all SMS members as on 31 March 2019
N/A
Table 3.7.3 Disciplinary steps taken against SMS members for not having concluded Performance agreements as on 31 March 2019
N/A
105
Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
Table 3.8.1 Performance Rewards by race, gender and disability for the period 1 April 2018 to 31 March 2019
Race and GenderBeneficiary Profile Cost
Number of beneficiaries
Number of employees
% of total within group
Cost (R’000) Average cost per
employeeAfrican
Asian
Coloured
White
Total 1090 1129 97% 7457 488. 13 7 589
Table 3.8.2. Performance Rewards by salary band for personnel below Senior Management Service for the period 1 April 2018 to 31 March 2019
Salary band
Beneficiary Profile Cost Total cost as a % of the
total personnel
expenditure
Number of beneficiaries
Number of employees
% of total within salary bands
Total Cost (R’000)
Average cost per employee
106
Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
Salary band
Beneficiary Profile Cost Total cost as a % of the
total personnel
expenditure
Number of beneficiaries
Number of employees
% of total within salary bands
Total Cost (R’000)
Average cost per employee
Total 1087 1249 87% 8 065 127.91 3 937 1.42
107
Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
Table 3.8.3 Performance Rewards by critical occupation for the period 1 April 2018 to 31 March 2019
Critical occupationBeneficiary Profile Cost
Number of beneficiaries
Number of employees
% of total within
occupation
Total Cost (R’000)
Average cost per
employee
108
Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
Critical occupationBeneficiary Profile Cost
Number of beneficiaries
Number of employees
% of total within
occupation
Total Cost (R’000)
Average cost per
employee
Total 1249 1510 83% 32 478 4 631
109
Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
Table 3.8.4. Performance related rewards (cash bonus), by salary band for Senior Management Service for the period 1 April 2018 to 31 March 2019
Salary band
Beneficiary Profile Cost Total cost as a % of the total personnel expenditure
Number of beneficiaries
Number of employees
% of total within salary
bands
Total Cost (R’000)
Average cost per employee
Total N/A 42 100% N/A N/A N/A
110
Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
Table 3.9.1 Foreign workers by salary band for the period 1 April 2018 and 31 March 2019
Salary band 01 April 2018 31 March 2019 ChangeNumber % of total Number % of total Number % Change
Total 2 0,2% 2 0,2% 0 0%
Table 3.9.2 Foreign workers by major occupation for the period 1 April 2018 and 31 March 2019
Major occupation
01 April 2018 31 March 2019 ChangeNumber % of total Number % of total Number % Change
N/A
Table 3.10.1 Sick leave for the period 1 January 2018 to 31 December 2018
Salary band Total days
% Days with
Medical certification
Number of Employees using sick
leave
% of total employees using sick
leave
Average days per employee
Estimated Cost
(R’000)
Total 82,00 64,60 32,00 3,70 3,00 28,00
111
Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
Table 3.10.2 Disability leave (temporary and permanent) for the period 1 January 2018 to 31 December 2018
Salary band Total days
% Days with
Medical certification
Number of Employees
using disability
leave
% of total employees
using disability
leave
Average days per employee
Estimated Cost
(R’000)
Total 1 088,00 100,00 47,00 100,00 23,00 1 850,00
Table 3.10.3 Annual Leave for the period 1 January 2018 to 31 December 2018
Salary band Total days taken Number of Employees using annual leave
Average per employee
Total 660,00 8,00 81,00
Table 3.10.4 Capped leave for the period 1 January 2018 to 31 December 2018
Salary band Total days of capped leave
taken
Number of Employees using
capped leave
Average number of days taken per
employee
Average capped leave per
employee as on31 March 2017
112
Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
Salary band Total days of capped leave
taken
Number of Employees using
capped leave
Average number of days taken per
employee
Average capped leave per
employee as on31 March 2017
Total 96,68 18,00 5,00 88,00
Table 3.10.5 Leave pay-outs for the period 1 April 2018 and 31 March 2019
Reason Total amount (R’000)
Number of employees
Average per employee
(R’000)
Total 4 884,00 57 85 684,00
Table 3.11.1 Steps taken to reduce the risk of occupational exposure
Units/categories of employees identified to be at high risk of contracting HIV & related diseases (if any)
Key steps taken to reduce the risk
Table 3.11.2 Details of Health Promotion and HIV/AIDS Programmes (tick the applicable boxes and provide the required information)
Question Yes No Details, if yes
113
Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
Question Yes No Details, if yes
Table 3.12.1 Collective agreements for the period 1 April 2018 and 31 March 2019
Subject matter DateNone
114
Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
Total number of Collective agreements None
Table 3.12.2 Misconduct and disciplinary hearings finalised for the period 1 April 2018 and 31 March 2019
Total 8 0.33%
Total number of Disciplinary hearings finalised 11
Table 3.12.3 Types of misconduct addressed at disciplinary hearings for the period 1 April 2018 and 31 March 2019
Type of misconduct Number % of total
Total 24 100%
115
Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
Grievances Number % of Total
Total number of grievances lodged 4 100%
Table 3.12.5 Disputes logged with Councils for the period 1 April 2018 and 31 March 2019
Disputes Number % of Total
Total number of disputes lodged 1 100%
Table 3.12.6 Strike actions for the period 1 April 2018 and 31 March 2019
Total number of persons working days lost 0 Total costs working days lost 0 Amount recovered as a result of no work no pay (R’000) 0
Table 3.12.7 Precautionary suspensions for the period 1 April 2018 and 31 March 2019
Number of people suspendedNumber of people who’s suspension exceeded 30 daysAverage number of days suspendedCost of suspension(R’000) 1 142 396
Table 3.13.1 Training needs identified for the period 1 April 2018 and 31 March 2019
Occupational category Gender Number of permanent employees
as at 1 April 2018
Training needs identified at start of the reporting period
Learnerships,Internships
&Student Interns
Skills Programmes
& other short
courses
Other forms of training(AET,CIP)
Total
Table 3.12.4 Grievances logged for the period 1 April 2018 and 31 March 2019
116
Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
Occupational category Gender Number of permanent employees
as at 1 April 2018
Training needs identified at start of the reporting period
Learnerships,Internships
&Student Interns
Skills Programmes
& other short
courses
Other forms of training(AET,CIP)
Total
Total 1123 543 469 819 1831
Table 3.13.2 Training provided for the period 1 April 2018 and 31 March 2019
Occupational category
Gender Number of employees
as at 1 April 2018
Training provided within the reporting periodLearnerships Skills
Programmes & other short
courses
Other forms of training
Total
Female 502 330 219 448 997Male 621 213 160 371 744
Total 1123 543 379 819 1741
117
Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
Table 3.14.1 Injury on duty for the period 1 April 2018 and 31 March 2019
13 100%
Table 3.15.1 Report on consultant appointments using appropriated funds for the period 1 April 2018and 31 March 2019
Project title Total number of consultants that worked on project
Duration(work days)
Contract value inRand
Total number of projects Total individual consultants Total duration
Work days
Total contract value in Rand
03 03 208 R13 640 803
118
Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
Table 3.15.2 Analysis of consultant appointments using appropriated funds, in terms of Historically Disadvantaged Individuals (HDIs) for the period 1 April 2018 and 31 March 2019
Project title Percentage ownership by HDI groups
Percentage management by HDI groups
Number of consultants from HDI groups that work on the project
Table 3.15.3 Report on consultant appointments using Donor funds for the period 1 April 2018 and 31 March 2019
Project title Total Number of consultants that worked on
project
Duration(Work days)
Donor and contract value in Rand
Total number of projects Total individual consultants
Total duration
Work days
Total contract value in Rand
Table 3.15.4 Analysis of consultant appointments using Donor funds, in terms of Historically Disadvantaged Individuals (HDIs) for the period 1 April 2018 and 31 March 2019
Project title Percentage ownership by HDI groups
Percentage management by HDI groups
Number of consultants from HDI groups that work on the project
119
Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
Table 3.16.1 Granting of employee-initiated severance packages for the period 1 April 2018 and 31 March 2019
Salary band Number of applications
received
Number of applications
referred to the MPSA
Number of applications supported by
MPSA
Number of packages
approved by department
Total 0 0 0 0
120
Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism
Province of Limpopo
121
Report of the auditor-general to the Limpopo Provincial Legislature on vote no. 6: Department of Economic Development, Environmental and Tourism
Report on the audit of the financial statements
Opinion
1. I have audited the financial statements of the Department of Economic Development, Environment and Tourism set out on pages to , which comprise the appropriation statement, the statement of financial position as at 31 March 2019, the statement of financial performance, statement of changes in net assets and cash flow statement for the year then ended, as well as the notes to the financial statements, including a summary of significant accounting policies.
2. In my opinion, the financial statements present fairly, in all material respects, the financial position of the department as at 31 March 2019, and its financial performance and cash flows for the year then ended in accordance with the Modified Cash Standard and the requirements of the Public Finance Management Act, 1999 (Act No. 1 of 1999) (PFMA) and the Division of Revenue Act, 2018 (Act No. 1 of 2018) (Dora).
3. I conducted my audit in accordance with the International Standards on Auditing (ISAs). My responsibilities under those standards are further described in the auditor-general’s responsibilities for the audit of the financial statements section of this auditor’s report.
4. I am independent of the department in accordance with sections 290 and 291 of the International Ethics Standards Board for Accountants’ Code of ethics for professional accountants and parts 1 and 3 of the International Ethics Standards Board for Accountants’ International code of ethics for professional accountants (including International Independence Standards (IESBA codes), as well as the ethical requirements that are relevant to my audit in South Africa. I have fulfilled my other ethical responsibilities in accordance with these requirements and the IESBA code.
5. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion.
Emphasis of matters
6. I draw attention to the matters below. My opinion is not modified in respect of these matters.
Restatement of corresponding figures
7. As disclosed in note 33 to the financial statements, the corresponding figures for 31 March 2018 have been restated as a result of an error in the financial statements of the department at, and for the year ended, 31 March 2019.
122
Irregular expenditure
8. As disclosed in note 25 to the financial statements, irregular expenditure to the amount of R65 407 000 was incurred, as proper supply chain management processes were not followed.
Significant uncertainties
9. With reference to note 19 to the financial statements, the department is currently involved in litigation. The department is opposing the claim as it believes it has reasonable grounds to defend the claim. The ultimate outcome of the matter cannot presently be determined and no provision for any liability that may result has been made in the financial statements.
Other matter
10. I draw attention to the matter below. My opinion is not modified in respect of this matter.
Unaudited supplementary schedules
11. The supplementary information set out on pages to does not form part of the financial statements and is presented as additional information. I have not audited these schedules and, accordingly, I do not express an opinion thereon.
Responsibilities of the accounting officer for the financial statements
12. The accounting officer is responsible for the preparation and fair presentation of the financial statements in accordance with Modified Cash Standards and the requirements of the PFMA and Dora, and for such internal control as the accounting officer determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
13. In preparing the financial statements, the accounting officer is responsible for assessing the department’s ability to continue as a going concern, disclosing, as applicable, matters relating to going concern and using the going concern basis of accounting unless the appropriate governance structure either intends to liquidate the department or to cease operations, or has no realistic alternative but to do so.
Auditor-general’s responsibilities for the audit of the financial statements
14. My objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with the ISAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
15. A further description of my responsibilities for the audit of the financial statements is included in the annexure to this auditor’s report.
123
Report on the audit of the annual performance report
Introduction and scope
16. In accordance with the Public Audit Act of South Africa, 2004 (Act No. 25 of 2004) (PAA) and the general notice issued in terms thereof, I have a responsibility to report material findings on the reported performance information against predetermined objectives for selected programmes presented in the annual performance report. I performed procedures to identify findings but not to gather evidence to express assurance.
17. My procedures address the reported performance information, which must be based on the approved performance planning documents of the department. I have not evaluated the completeness and appropriateness of the performance indicators/ measures included in the planning documents. My procedures also did not extend to any disclosures or assertions relating to planned performance strategies and information in respect of future periods that may be included as part of the reported performance information. Accordingly, my findings do not extend to these matters.
18. I evaluated the usefulness and reliability of the reported performance information in accordance with the criteria developed from the performance management and reporting framework, as defined in the general notice, for the following selected programmes presented in the annual performance report of the department for the year ended 31 July 2019:
Programmes Pages in the annual performance report
Programme 2: conomic evelopment –
Programme 3: nvironmental ffairs –
Programme 4: ourism –
19. I performed procedures to determine whether the reported performance information was properly presented and whether performance was consistent with the approved performance planning documents. I performed further procedures to determine whether the indicators and related targets were measurable and relevant, and assessed the reliability of the reported performance information to determine whether it was valid, accurate and complete.
20. The material findings in respect of the usefulness and reliability of the selected programmes are as follows:
Programme 2 – Economic development
21. I was unable to obtain sufficient appropriate audit evidence for the reported achievement of the target. This was due to limitations on the scope of my work. I was unable to confirm the reported achievement by alternative means. Consequently, I was unable to determine whether any adjustments were required to the reported achievement of 59% of investigations into consumer complaints finalised within 90 days.
124
22. I did not raise any material findings on the usefulness and reliability of the reported performance information for these programmes:
• Programme 3: nvironmental ffairs
• Programme 4: ourism.
Other matters
23. I draw attention to the matters below:
Achievement of planned targets
24. Refer to the annual performance report on pages to for information on the achievement of planned targets for the year and explanations provided for the under/over-achievement of a significant number of targets. This information should be considered in the context of the material findings on the usefulness and reliability of the reported performance information in paragraphs 21 to 22 of this report.
Adjustment of material misstatements
25. I identified material misstatements in the annual performance report submitted for auditing. These material misstatements were on the reported performance information of programme 2: economic development. As management subsequently corrected only some of the misstatements, I raised material findings on the usefulness and reliability of the reported performance information. Those that were not corrected are reported above.
Report on the audit of compliance with legislation
Introduction and scope
26. In accordance with the PAA and the general notice issued in terms thereof, I have a responsibility to report material findings on the compliance of the department with specific matters in key legislation. I performed procedures to identify findings but not to gather evidence to express assurance.
27. The material findings on compliance with specific matters in key legislation are as follows:
Strategic planning
28. Specific information systems were not implemented to enable the monitoring of progress made towards achieving targets, core objectives and service delivery as required by public service regulation 25(1)(e)(i) and (iii).
Annual financial statements, performance reports and annual report
29. The financial statements submitted for auditing were not prepared in accordance with the prescribed financial reporting framework and supported by full and proper records as required by section 40(1)(a) of the PFMA.
125
30. Material misstatements of non-current assets and disclosure items identified by the auditors in the submitted financial statements were corrected and the supporting records were provided subsequently, resulting in the financial statements receiving an unqualified audit opinion.
Procurement and contract management
31. Some of the goods and services of a transaction value above R500 000 were deliberately split into parts or items of lesser value merely to avoid inviting competitive bids, as required by treasury regulations 16A6.1
32. Some of the contracts were awarded to bidders based on preference points that were not allocated and/or calculated in accordance with the requirements of the Preferential Procurement Policy Framework Act and its regulations. Similar non-compliance was also reported in the prior year.
33. Some of the contracts were awarded to bidders that did not score the highest points in the evaluation process, as required by section 2(1)(f) of Preferential Procurement Policy Framework Act and Preferential Procurement Regulations.
34. Some of the contracts were awarded to bidders based on functionality criteria that was stipulated in the original invitation for bidding, as required by the 2017 preferential procurement regulation 5(6) and (7), however the evaluation criteria used for measuring functionality was not objective as required by the 2017 preferential procurement regulation 5(2).
Expenditure
35. Effective steps were not taken to prevent irregular expenditure amounting to R47 552 000 as disclosed in note 25 to the annual financial statements, in contravention of section 38(1)(c)(ii) of the PFMA and treasury regulation 9.1.1.
Other information
36. The accounting officer is responsible for the other information. The other information comprises the information included in the annual report, which includes the accounting officer’s and the audit committee’s report. The other information does not include the financial statements, the auditor’s report and those selected programmes presented in the annual performance report that have been specifically reported in the auditor’s report.
37. My opinion on the financial statements and findings on the reported performance information and compliance with legislation do not cover the other information and I do not express an audit opinion or any form of assurance conclusion thereon.
38. In connection with my audit, my responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements and the selected programmes presented in the annual performance report, or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed on the other information obtained prior to the date of this auditor’s report, I conclude that there is a material misstatement of this other information, I am required to report that fact.
126
Internal control deficiencies
39. I considered internal control relevant to my audit of the financial statements, reported performance information and compliance with applicable legislation; however, my objective was not to express any form of assurance on it. The matters reported below are limited to the significant internal control deficiencies that resulted in the basis for the opinion and the findings on compliance with legislation included in this report.
40. Management did not adequately review the monthly reports and financial statements and the annual performance report before submission for auditing.
41. The department developed a plan to address internal and external audit findings, but management did not timeously monitor adherence to the plan and did not hold performance management and reporting staff accountable for shortcomings identified.
42. The financial statements contained material misstatements. This was mainly due to staff members not fully understanding the requirements of the financial reporting framework.
43. Proper record keeping was not implemented in a timely manner to ensure that complete, relevant and accurate information is accessible and available to support financial and performance reporting.
44. Non-compliance with legislation could have been prevented had compliance been properly reviewed and monitored.
45. Management did not prepare regular, accurate and complete financial and performance reports that are supported and evidenced by reliable information.
Polokwane
31 July 2019
127
128
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767
5 76
43
99.9
%5
389
6 20
9B
ursa
ries:
Em
ploy
ees
1 70
1-
(70)
1 63
11
621
1099
.4%
1 01
01
379
Cat
erin
g: D
epar
tmen
tal
activ
ities
1 10
6-
(95)
1 01
198
724
97.6
%91
982
2
Com
mun
icat
ion
10 2
75-
(74)
10 2
0110
202
(1)
100.
0%7
456
11 0
14C
ompu
ter s
ervi
ces
14 0
51-
(682
)13
369
13 2
4412
599
.1%
11 1
9111
067
133
ECO
NO
MIC
DEV
ELO
PMEN
T, E
NVI
RO
NM
ENT
AN
D T
OU
RIS
MVO
TE 6
APP
RO
PRIA
TIO
N S
TATE
MEN
TFo
r the
yea
r end
ed 3
1 M
arch
201
9
Con
sulta
nts:
Bus
ines
s an
d ad
viso
ry s
ervi
ces
136
-(7
2)64
631
98.4
%96
8
Lega
l ser
vice
s2
450
-(1
88)
226
22
388
(126
)10
5.6%
2 33
62
756
Con
tract
ors
951
-(3
20)
631
630
199
.8%
750
622
Flee
t ser
vice
s16
071
-(1
25)
1594
615
945
110
0.0%
14 8
3314
818
Inve
ntor
y: O
ther
sup
plie
s-
--
-27
(27)
--
115
Con
sum
able
sup
plie
s3
463
-(8
45)
2 61
83
635
(101
7)13
8.8%
419
148
Con
sum
able
: Sta
tione
ry,
prin
ting
and
offic
e su
pplie
s1
342
-(1
28)
121
41
191
2398
.1%
2 74
92
500
Ope
ratin
g le
ases
5514
8-
(313
)54
835
54 8
341
100.
49 5
8749
671
Pro
perty
pay
men
ts35
991
-(1
755
)34
236
34 2
36-
100.
0%34
061
33 4
71Tr
ansp
ort p
rovi
ded:
D
epar
tmen
tal a
ctiv
ity79
--
7978
198
.7%
2828
Trav
el a
nd s
ubsi
sten
ce17
358
-(1
186
)16
172
16 2
58(8
6)10
0.5%
13 8
9013
907
Trai
ning
and
dev
elop
men
t1
739
-(4
68)
1 27
11
269
299
.8%
3 13
22
756
Ope
ratin
g pa
ymen
ts3
163
-(4
25)
2 73
82
732
699
.8%
2 48
12
230
Ven
ues
and
faci
litie
s85
9-
(46)
813
794
1997
.7%
595
515
Pro
vinc
es a
nd m
unic
ipal
ities
2 11
9-
-2
119
1 81
030
985
.4%
2 21
82
211
Pro
vinc
es2
119
--
2 11
91
810
309
85.4
%18
418
4P
rovi
ncia
l Rev
enue
Fu
nds
205
--
205
194
1194
.6%
--
Pro
vinc
ial a
genc
ies
and
fund
s1
914
--
1 91
41
616
298
84.4
%18
418
4
Mun
icip
aliti
es-
--
--
- -
2 03
42
027
Mun
icip
al a
genc
ies
and
fund
s-
--
--
- -
2 03
42
027
Dep
artm
enta
l age
ncie
s an
d ac
coun
ts13
0-
-13
088
4267
.7%
120
22
Dep
artm
enta
l age
ncie
s13
0-
-13
088
4267
.7%
120
22H
ouse
hold
s7
293
-(1
230
)6
063
6 39
3(3
30)
105.
4%5
478
5 31
9
134
ECO
NO
MIC
DEV
ELO
PMEN
T, E
NVI
RO
NM
ENT
AN
D T
OU
RIS
MVO
TE 6
APP
RO
PRIA
TIO
N S
TATE
MEN
TFo
r the
yea
r end
ed 3
1 M
arch
201
9
Soc
ial b
enef
its2
056
--
2 05
62
594
(538
)12
6.2%
2 11
01
984
Oth
er tr
ansf
ers
to h
ouse
hold
s5
237
-(1
230
)4
007
3 79
920
894
.8%
3 36
83
335
Mac
hine
ry a
nd e
quip
men
t16
394
--
16 3
9410
009
6 38
561
.1%
27 6
0221
216
Tran
spor
t equ
ipm
ent
10 7
76-
-10
776
7 44
23
334
69.1
%13
979
13 9
19O
ther
mac
hine
ry a
nd
equi
pmen
t5
618
--
5 61
82
567
3 05
145
.7%
13 6
237
297
Inta
ngib
le a
sset
s1
899
--
1 89
916
71
732
8.8%
--
Com
pens
atio
n of
em
ploy
ees
4 18
3-
-4
183
433
0(1
47)
103.
5%4
516
4 51
6 G
oods
and
ser
vice
s3
877
-(1
41)
3 73
63
728
899
.8%
2 38
22
259
Hou
seho
lds
70-
-70
-70
--
-
Com
pens
atio
n of
em
ploy
ees
8 49
7-
(972
)7
525
6 39
21
133
84.9
%7
762
6 12
1
135
ECO
NO
MIC
DEV
ELO
PMEN
T, E
NVI
RO
NM
ENT
AN
D T
OU
RIS
MVO
TE 6
APP
RO
PRIA
TIO
N S
TATE
MEN
TFo
r the
yea
r end
ed 3
1 M
arch
201
9
Goo
ds a
nd s
ervi
ces
1 72
5-
(232
)1
493
147
914
99.1
%1
433
1 52
1
Com
pens
atio
n of
em
ploy
ees
64 2
29-
-64
229
65 0
58(8
29)
101.
3%57
905
59 5
83G
oods
and
ser
vice
s16
468
-(8
29)
15 6
3916
158
(519
)10
3.3%
11 6
4516
194
Hou
seho
lds
521
--
521
1 39
8(8
77)
268.
3%1
041
1 04
0
Mac
hine
ry a
nd e
quip
men
t-
--
--
--
3 57
2-
Com
pens
atio
n of
em
ploy
ees
119
547
-(2
213
)11
7 33
411
7 14
119
399
.8%
106
116
105
996
Goo
ds a
nd s
ervi
ces
152
742
-(6
413
)14
6 32
914
6 79
0(4
61)
100.
3%13
9 44
513
7 66
1
Pro
vinc
es a
nd m
unic
ipal
ities
2 11
9-
-2
119
1 81
030
985
.4%
2 21
82
211
Dep
artm
enta
l age
ncie
s an
d ac
coun
ts13
0-
-13
088
4267
.7%
120
22H
ouse
hold
s6
702
-(1
230)
5 47
24
995
477
91.3
%4
437
4 27
9
136
ECO
NO
MIC
DEV
ELO
PMEN
T, E
NVI
RO
NM
ENT
AN
D T
OU
RIS
MVO
TE 6
APP
RO
PRIA
TIO
N S
TATE
MEN
TFo
r the
yea
r end
ed 3
1 M
arch
201
9
Mac
hine
ry a
nd e
quip
men
t16
394
--
16 3
9410
009
6 38
561
.1%
24 0
3021
216
Inta
ngib
le a
sset
s1
899
1 89
916
71
732
8.8%
--
1.IN
TER
GR
AD
ED
EC
ON
OM
IC
DE
VE
LOP
ME
NT
SE
RV
ICE
S
615
791
-18
017
633
808
633
520
288
100.
0%65
2 80
565
0 87
0
2.TR
AD
E A
ND
SE
CTO
R
DE
VE
LOP
ME
NT
19 5
99-
(2 0
53)
17 5
4617
342
204
98.8
%19
351
18 4
80
3.B
US
INE
SS
RE
GU
LATI
ON
AN
D
GO
VER
NAN
CE
112
868
-12
111
2 98
911
3 56
5(5
76)
100.
5%10
7 44
010
6 97
7
4.E
CO
NO
MIC
PLA
NN
ING
AN
D
RE
SE
AR
CH
10 7
43-
(585
)10
158
10 0
2613
298
.7%
10 5
799
916
Com
pens
atio
n of
em
ploy
ees
69 4
75-
880
70 3
5570
358
(3)
100.
%65
477
64 1
44S
alar
ies
and
wag
es61
286
-88
062
166
61 9
3722
999
.6%
57 2
8356
436
Soc
ial c
ontri
butio
ns8
189
--
8 18
98
421
(232
)10
2.8%
8 19
47
708
Goo
ds a
nd s
ervi
ces
37 2
91-
(6 3
80)
30 9
1130
821
9099
.7%
25 0
3022
963
Adm
inis
trativ
e fe
es-
--
--
--
--
137
ECO
NO
MIC
DEV
ELO
PMEN
T, E
NVI
RO
NM
ENT
AN
D T
OU
RIS
MVO
TE 6
APP
RO
PRIA
TIO
N S
TATE
MEN
TFo
r the
yea
r end
ed 3
1 M
arch
201
9
Adv
ertis
ing
298
-(2
40)
5858
-10
0.0%
385
235
Min
or a
sset
s15
0-
(34)
116
-11
6-
--
Cat
erin
g: D
epar
tmen
tal
activ
ities
2 01
4-
(580
)1
434
142
95
99.7
%1
185
1 03
5
Con
sulta
nts:
Bus
ines
s an
d ad
viso
ry s
ervi
ces
16 8
96-
(2 6
52)
14 2
4414
241
310
0.0%
11 6
6210
713
Lega
l ser
vice
s1
--
11
-10
0.0%
4-
Con
tract
ors
107
-(9
)98
98-
100.
0%30
030
0C
onsu
mab
le s
uppl
ies
50-
(50)
-14
1(1
41)
--
-Tr
avel
and
sub
sist
ence
12 2
06-
(1 9
63)
10 2
4310
162
8199
.2%
8 86
68
253
Trai
ning
and
dev
elop
men
t58
8-
(138
)45
045
0-
100.
0%(6
38)
-O
pera
ting
paym
ents
2 03
7-
(65)
1 97
21
951
2198
.9%
1 37
794
9V
enue
s an
d fa
cilit
ies
2 94
4-
(649
)2
295
2 29
05
99.8
%1
889
1 47
8
Pro
vinc
es a
nd m
unic
ipal
ities
--
--
--
--
-D
epar
tmen
tal a
genc
ies
and
acco
unts
651
152
-21
000
672
152
672
153
(1)
100.
0%69
6 19
969
6 19
9
Dep
artm
enta
l age
ncie
s65
1 15
2-
21 0
0067
2 15
267
215
3(1
)10
0.0%
696
199
696
199
Hou
seho
lds
550
--
550
590
(40)
107.
3%35
235
1S
ocia
l ben
efits
550
--
550
590
(40)
107.
3%35
235
1
Mac
hine
ry a
nd e
quip
men
t53
3-
-53
353
12
99.6
%3
117
2 58
6O
ther
mac
hine
ry a
nd
equi
pmen
t53
3-
-53
353
12
99.6
%3
117
2 58
6
138
ECO
NO
MIC
DEV
ELO
PMEN
T, E
NVI
RO
NM
ENT
AN
D T
OU
RIS
MVO
TE 6
APP
RO
PRIA
TIO
N S
TATE
MEN
TFo
r the
yea
r end
ed 3
1 M
arch
201
9
Com
pens
atio
n of
em
ploy
ees
15 4
50-
-15
450
15 0
0045
097
.1%
14 9
1714
714
Goo
ds a
nd s
ervi
ces
17 0
23-
(289
3)14
040
14 0
0040
99.7
%8
940
7 20
8
Dep
artm
enta
l age
ncie
s an
d ac
coun
ts58
3 06
7-
21 0
0060
406
760
4 06
7-
100.
0%62
8 69
762
8 69
7H
ouse
hold
s25
1-
-25
145
3(2
02)
180.
5%25
125
1
Com
pens
atio
n of
em
ploy
ees
8 66
5-
-8
665
8 66
8(3
)10
0.0%
8 52
78
127
Goo
ds a
nd s
ervi
ces
10 1
02-
(2 0
53)
8 04
98
033
1699
.8%
7 70
77
767
Hou
seho
lds
299
--
299
110
189
36.8
%
Mac
hine
ry a
nd e
quip
men
t53
3-
-53
353
12
99.6
%3
117
2 58
6
139
ECO
NO
MIC
DEV
ELO
PMEN
T, E
NVI
RO
NM
ENT
AN
D T
OU
RIS
MVO
TE 6
APP
RO
PRIA
TIO
N S
TATE
MEN
TFo
r the
yea
r end
ed 3
1 M
arch
201
9
Com
pens
atio
n of
em
ploy
ees
37 6
41-
880
3852
139
074
(553
)10
1.4%
34 5
0834
265
Goo
ds a
nd s
ervi
ces
7 14
2-
(759
)6
383
6 37
85
99.9
%5
329
5 11
0
Dep
artm
enta
l age
ncie
s an
d ac
coun
ts68
085
--
68 0
8568
113
(28)
100.
0%67
502
67 5
02N
on-p
rofit
inst
itutio
ns
27(2
7)10
110
0
Com
pens
atio
n of
em
ploy
ees
7 71
9-
-7
719
7 61
710
398
.7%
7 52
57
038
Goo
ds a
nd s
ervi
ces
3 02
4-
(585
)2
439
2 41
029
98.8
%3
054
2 87
8
1. E
NV
IRO
NM
EN
TAL
TRA
DE
AN
D
P
RO
TEC
TIO
N
135
032
--
135
032
128
835
6 19
795
.4%
148
474
147
220
2. B
IOD
IVE
RS
ITY
AN
D N
ATU
RA
L R
ES
OU
RC
E M
AN
AG
EM
EN
T
208
179
-(7
75)
207
404
207
400
410
0.0%
168
608
167
391
3. E
NV
IRO
NM
EN
TAL
28
063
--
28 0
6328
708
(645
)10
2.3%
22 6
7822
322
140
ECO
NO
MIC
DEV
ELO
PMEN
T, E
NVI
RO
NM
ENT
AN
D T
OU
RIS
MVO
TE 6
APP
RO
PRIA
TIO
N S
TATE
MEN
TFo
r the
yea
r end
ed 3
1 M
arch
201
9
EM
PO
WE
RM
EN
T S
ER
VIC
ES
.
4. L
IMP
OP
O W
ILD
LIFE
RE
SOR
TS.
40 5
06-
(1 6
80)
38 8
2639
249
(423
)10
1.1%
60 6
9961
646
Com
pens
atio
n of
em
ploy
ees
296
186
-(1
680
)29
4 50
629
4 49
610
100.
0%25
8 21
925
7 85
9S
alar
ies
and
wag
es25
6 67
0-
(1 6
80)
254
990
254
638
352
99.9
%22
7 83
822
5 23
3S
ocia
l con
tribu
tions
39 5
16-
-39
516
39 8
58(3
42)
100.
9%30
381
32 6
26G
oods
and
ser
vice
s54
245
--
54 2
4554
701
(456
)10
0.8%
60 6
3761
102
Adv
ertis
ing
261
--
261
260
199
.6%
212
182
Min
or a
sset
s40
2-
-40
219
520
748
.5%
448
185
Cat
erin
g: D
epar
tmen
tal
activ
ities
1 36
4-
-1
364
1 16
120
385
.1%
1 03
71
128
Com
mun
icat
ion
--
--
--
-6
5C
onsu
ltant
s: B
usin
ess
and
advi
sory
ser
vice
s8
951
--
8 95
19
511
(560
)10
6.3%
19 0
9623
742
Lega
l ser
vice
s-
--
--
--
-77
Con
tract
ors
12 6
63-
-12
663
13 3
50(6
87)
105.
4%11
380
11 1
03A
genc
y an
d su
ppor
t /
outs
ourc
ed s
ervi
ces
1 51
5-
-1
515
1 51
5-
100.
0%2
225
1 50
3
Flee
t ser
vice
s38
7-
-38
738
52
99.5
%15
612
8In
vent
ory:
Foo
d an
d fo
od
supp
lies
756
--
756
756
-10
0.0%
626
518
Con
sum
able
sup
plie
s6
357
--
6 35
76
429
(72)
101.
1%6
069
3 90
5C
onsu
mab
le: S
tatio
nery
, pr
intin
g an
d of
fice
supp
lies
140
--
140
813
25.
7%21
8
Pro
perty
pay
men
ts30
--
3030
-10
0.0%
1 47
61
440
Trav
el a
nd s
ubsi
sten
ce17
705
--
17 7
0517
579
126
99.3
%13
859
13 6
73Tr
aini
ng a
nd d
evel
opm
ent
140
--
140
-14
0-
8787
141
ECO
NO
MIC
DEV
ELO
PMEN
T, E
NVI
RO
NM
ENT
AN
D T
OU
RIS
MVO
TE 6
APP
RO
PRIA
TIO
N S
TATE
MEN
TFo
r the
yea
r end
ed 3
1 M
arch
201
9
Ope
ratin
g pa
ymen
ts70
3-
-70
370
3-
100.
0%1
063
671
Ven
ues
and
faci
litie
s73
9-
-73
968
851
93.1
%68
160
2R
enta
l and
hiri
ng2
132
--
2 13
22
131
110
0.0%
2 19
52
145
Inte
rest
and
rent
on
land
920
--
920
841
7991
.4%
870
610
Ren
t on
land
920
--
920
841
7991
.4%
870
610
Pro
vinc
es a
nd m
unic
ipal
ities
700
--
700
699
199
.9%
1 36
31
142
Mun
icip
aliti
es70
0-
-70
069
91
99.9
%1
363
1 14
2M
unic
ipal
age
ncie
s an
d fu
nds
700
--
700
699
199
.9%
1 36
31
142
Hou
seho
lds
2 87
6-
(775
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101
2 09
83
99.9
%4
962
4 96
1S
ocia
l ben
efits
2 87
6-
(775
)2
101
2 09
83
99.9
%4
962
4 96
1
Bui
ldin
gs a
nd o
ther
fixe
d st
ruct
ures
49 7
25-
-49
725
4832
51
400
97.2
%62
343
63 3
64
Bui
ldin
gs49
582
--
49 5
8247
929
165
396
.7%
61 7
8062
813
Oth
er fi
xed
stru
ctur
es14
3-
-14
339
6(2
53)
-56
355
1M
achi
nery
and
equ
ipm
ent
7 12
8-
-7
128
3 55
23
576
49.8
%12
065
9 54
1Tr
ansp
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quip
men
t-
--
--
--
4 08
03
472
Oth
er m
achi
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and
eq
uipm
ent
7 12
8-
-7
128
3 55
23
576
49.8
%7
985
6 06
9
Com
pens
atio
n of
em
ploy
ees
80 8
13-
-80
813
80 4
8932
499
.6%
73 6
8474
133
142
ECO
NO
MIC
DEV
ELO
PMEN
T, E
NVI
RO
NM
ENT
AN
D T
OU
RIS
MVO
TE 6
APP
RO
PRIA
TIO
N S
TATE
MEN
TFo
r the
yea
r end
ed 3
1 M
arch
201
9
Goo
ds a
nd s
ervi
ces
15 1
78-
-15
178
15 2
71(1
50)
101.
0%24
961
29 3
54
Hou
seho
lds
401
--
401
351
5087
.5%
2 03
42
033
Bui
ldin
gs a
nd o
ther
fixe
d st
ruct
ures
38 6
55-
-38
655
32 7
245
931
84.7
%47
780
41 7
00M
achi
nery
and
equ
ipm
ent
42-
-42
-42
-15
-
Com
pens
atio
n of
em
ploy
ees
176
283
--
176
283
176
562
(279
)10
1.1%
135
524
137
401
Goo
ds a
nd s
ervi
ces
27 8
17-
-27
817
2812
4(3
07)
101.
1%22
529
20 0
56In
tere
st a
nd re
nt o
n la
nd92
0-
-92
084
179
91.4
%87
061
0
Hou
seho
lds
2 47
5-
(775
)1
700
1 31
039
077
.1%
2 92
82
928
Mac
hine
ry a
nd e
quip
men
t68
4-
-68
416
751
724
.4%
6 75
76
396
143
ECO
NO
MIC
DEV
ELO
PMEN
T, E
NVI
RO
NM
ENT
AN
D T
OU
RIS
MVO
TE 6
APP
RO
PRIA
TIO
N S
TATE
MEN
TFo
r the
yea
r end
ed 3
1 M
arch
201
9
Com
pens
atio
n of
em
ploy
ees
23 3
13-
-23
313
23 8
71(5
58)
102.
4%18
729
18 7
97G
oods
and
ser
vice
s4
050
--
4 05
03
701
349
91.4
%2
586
2 38
3
Pro
vinc
es a
nd m
unic
ipal
ities
700
--
700
699
199
.9%
1 36
31
142
Hou
seho
lds
--
--
437
(437
)-
--
Com
pens
atio
n of
em
ploy
ees
1512
2-
(168
0)13
422
1357
452
396
.3%
30 2
8227
528
Goo
ds a
nd s
ervi
ces
7 25
7-
-7
257
7 60
5(3
48)
104.
8%10
561
9 30
9
Bui
ldin
gs a
nd o
ther
fixe
d st
ruct
ures
11 0
70-
-11
070
15 2
28(4
158
)13
7.4%
14 5
6321
664
Mac
hine
ry a
nd e
quip
men
t6
402
--
6 40
22
842
356
044
.4%
5 29
33
145
1. T
OU
RIS
M P
LAN
NIN
G A
ND
DE
VE
LOP
ME
NT
133
512
-( 1
015)
132
497
131
824
673
99.5
%13
5 73
713
2 48
9
144
ECO
NO
MIC
DEV
ELO
PMEN
T, E
NVI
RO
NM
ENT
AN
D T
OU
RIS
MVO
TE 6
APP
RO
PRIA
TIO
N S
TATE
MEN
TFo
r the
yea
r end
ed 3
1 M
arch
201
9
Com
pens
atio
n of
em
ploy
ees
16 8
87-
(1 0
15)
15 8
7215
745
127
99.2
%15
192
13 7
36S
alar
ies
and
wag
es15
103
-(9
78)
14 1
2513
998
127
99.1
%13
547
12 0
64S
ocia
l con
tribu
tions
1 78
4-
(37)
1 74
71
747
-10
0.0%
1 64
51
672
Goo
ds a
nd s
ervi
ces
14 3
16-
-14
316
1377
0(5
46)
96.2
%15
420
15 6
28A
dver
tisin
g-
--
--
--
2928
Cat
erin
g: D
epar
tmen
tal
activ
ities
249
--
249
242
797
.2%
221
236
Con
sulta
nts:
Bus
ines
s an
d ad
viso
ry s
ervi
ces
--
--
--
-49
649
5
Con
tract
ors
10 2
12-
-10
212
10 1
8923
99.8
%10
017
10 0
00C
onsu
mab
le s
uppl
ies
2-
-2
2-
100.
0%28
328
0Tr
avel
and
sub
sist
ence
2 95
3-
-2
953
3 01
7(6
4)10
2.2%
2 94
63
544
Trai
ning
and
dev
elop
men
t-
--
--
--
116
76O
pera
ting
paym
ents
19-
-19
109
52.6
%29
29V
enue
s an
d fa
cilit
ies
881
--
881
310
571
35.2
%1
283
940
Dep
artm
enta
l age
ncie
s an
d ac
coun
ts10
2 30
9-
-10
2 30
910
2 30
9-
100.
0%10
312
510
3 12
5
Dep
artm
enta
l age
ncie
s10
2 30
9-
-10
2 30
910
2 30
9-
100.
0%10
3 12
510
3 12
5
Bui
ldin
gs a
nd o
ther
fixe
d st
ruct
ures
--
--
--
-2
000
-
Bui
ldin
gs-
--
--
--
2 00
0-
145
ECO
NO
MIC
DEV
ELO
PMEN
T, E
NVI
RO
NM
ENT
AN
D T
OU
RIS
MVO
TE 6
APP
RO
PRIA
TIO
N S
TATE
MEN
TFo
r the
yea
r end
ed 3
1 M
arch
201
9
Com
pens
atio
n of
em
ploy
ees
16 8
87-
(101
5)15
872
15 7
4512
799
.2%
1519
213
736
Goo
ds a
nd s
ervi
ces
14 3
16-
-14
316
13 7
7054
696
.2%
15 4
2015
628
Dep
artm
enta
l age
ncie
s an
d ac
coun
ts10
2 30
9-
-10
2 30
910
2 30
9-
100.
0%10
3 12
510
3 12
5-
--
--
--
Bui
ldin
gs a
nd o
ther
fixe
d st
ruct
ures
--
--
--
-2
000
-
146
ECONOMIC DEVELOPMENT, ENVIRONMENT AND TOURISMVOTE 6
NOTES TO THE APPROPRIATION STATEMENTfor the year ended 31 March 2019
Detail of these transactions can be viewed in the note on Transfers and subsidies, disclosure notes and Annexure 1 (A-H) to the Annual Financial Statements.
Detail of these transactions can be viewed in note 1 (Annual Appropriation) to the Annual Financial Statements.
Detail of these transactions per programme can be viewed in the note on Payments for financial assets to the Annual Financial Statements.
[Appropriation Statement par .17]
387 073 379 543 7 530 2%774 501 774 453 48 0%409 325 404 192 5 133 1%132 497 131 824 673 1%
Compensation of employees 575 982 575 498 484 0%Goods and services 266 669 267 447 778 0%Interest and rent on land 920 841 79 9%
Provinces and municipalities 2 819 2 509 310 11%Departmental agencies and accounts 774 591 774 550 41 0%Higher education institutions - - - -Public corporations and private enterprises - - - -Foreign governments and international organisations - - - -Non-profit institutions -Households 8 714 9 081 -367 -4%
Buildings and other fixed structures 49 725 48 348 1 377 3%
147
ECONOMIC DEVELOPMENT, ENVIRONMENT AND TOURISMVOTE 6
NOTES TO THE APPROPRIATION STATEMENTfor the year ended 31 March 2019
Machinery and equipment 24 055 13 549 10 506 44%Intangible assets
EPWP INCENTIVE GRANT 3 376 3 376 0 0%
148
ECONOMIC DEVELOPMENT, ENVIRONMENT AND TOURISM VOTE 6
STATEMENT OF FINANCIAL PERFORMANCEFor the year ended 31 March 2019
Note
Annual appropriation 1 1 703 396 1 692 993Statutory appropriation 2 1 978 1 978Departmental revenue 3 - -
Compensation of employees 5 575 496 513 929Goods and services 6 269 621 257 332Interest and rent on land 7 841 610Aid assistance 4 662 92
Transfers and subsidies 8 786 140 813 329
Tangible assets 9 59 724 96 708Intangible assets 9 167 -
Unauthorised expenditure approved without funding 10 555
Voted funds 12 830 13 063Annual appropriation 12 830 13 063Conditional grants
Departmental revenue and NRF Receipts -Aid assistance 4 (662) (92)
149
ECONOMIC DEVELOPMENT, ENVIRONMENT AND TOURISMVOTE 6
STATEMENT OF FINANCIAL POSITIONas at 31 March 2019
Note
Unauthorised expenditure 10 - 555 Cash and cash equivalents 11 22 206 23 290 Prepayments and advances 12 - 10 Receivables 13 176 62 Aid assistance receivable 4 672 672
513 375
Receivables 13 513 375
Voted funds to be surrendered to the Revenue Fund 14 12 830 13 061Departmental revenue and NRF Receipts to be surrendered to the Revenue Fund 15 10 193 9 577Payables 16 1 282Aid assistance repayable 4 123 785
Payables 16 - -
421 259
Note
Capitalisation reserve -Recoverable revenue 421 259
150
ECONOMIC DEVELOPMENT, ENVIRONMENT AND TOURISMVOTE 6
STATEMENT OF CHANGES IN NET ASSETSfor the year ended 31 March 2019
Note
Opening balance 259 429Transfers: 162 (170)
Debts recovered (included in departmental receipts)
(305) (741)
Debts raised 467 571Closing balance 421 259
421 259
151
ECONOMIC DEVELOPMENT, ENVIRONMENT AND TOURISMVOTE 6
CASH FLOW STATEMENTfor the year ended 31 March 2019
Note
ReceiptsAnnual appropriated funds received 1.1 1 703 396 1 692 993Statutory appropriated funds received 2 1 978 1 978Departmental revenue received 3 147 230 134 255Interest received 3.3 739 314
Net (increase)/decrease in working capital (969) 1 599Surrendered to Revenue Fund (163 004) (174 719)Surrendered to RDP Fund/Donor - (47)Current payments (847 175) (771 963)Payments for financial assets - -Transfers and subsidies paid (786 140) (813 329)
17
Distribution/dividend received -Payments for capital assets 9 (59 891) (96 708)Proceeds from sale of capital assets 3.4 2 590 984(Increase)/decrease in loans - -(Increase)/decrease in investments - -(Increase)/decrease in other financial assets - -
Increase/(decrease) in net assets 162 (170)Increase/(decrease) in non-current payables
162 (170)
Net increase/(decrease) in cash and cash equivalents (1 084) (24 813)
Cash and cash equivalents at beginning of period 23 290 48 103Unrealised gains and losses within cash and cash equivalents
-
18
152
ECONOMIC DEVELOPMENT, ENVIRONMENT AND TOURISMVOTE 6
ACCOUNTING POLICIES
for the year ended 31 March 2019
PART A: ACCOUNTING POLICIES
The financial statements have been prepared in accordance with the following policies, which have been applied consistently in all material aspects, unless otherwise indicated. Management has concluded that the financial statements present fairly the department’s primary and secondary information. The historical cost convention has been used, except where otherwise indicated. Management has used assessments and estimates in preparing the annual financial statements. These are based on the best information available at the time of preparation.Where appropriate and meaningful, additional information has been disclosed to enhance the usefulness of the financial statements and to comply with the statutory requirements of the Public Finance Management Act (PFMA), Act 1 of 1999 (as amended by Act 29 of 1999), and the Treasury Regulations issued in terms of the PFMA and the annual Division of Revenue Act.
The financial statements have been prepared in accordance with the Modified Cash Standard.
Going concern In terms of paragraph 38 of the framework for preparation and presentation of financial statements, the financial statements should be prepared on the assumption that the entity is a going concern and will continue in operation for the foreseeable future. Under going concern assumption, the department is ordinarily viewed as continuing in operation for the foreseeable future with neither the intention to cease operations
Amounts have been presented in the currency of the South African Rand (R) which is also the functional currency of the department.
Unless otherwise stated financial figures have been rounded to the nearest one thousand Rand (R’000).
Cash flows arising from foreign currency transactions are translated into South African Rands using the spot exchange rates prevailing at the date of payment / receipt.
Prior period comparative information has been presented in the current year’s financial statements. Where necessary figures included in the prior period financial statements have been reclassified to ensure that the format in which the information is presented is consistent with the format of the current year’s financial statements.
153
ECONOMIC DEVELOPMENT, ENVIRONMENT AND TOURISMVOTE 6
ACCOUNTING POLICIES
for the year ended 31 March 2019
A comparison between the approved, final budget and actual amounts for each programme and economic classification is included in the appropriation statement.
Appropriated funds comprises of departmental allocations as well as direct charges against the revenue fund (i.e. statutory appropriation).Appropriated funds are recognised in the statement of financial performance on the date the appropriation becomes effective. Adjustments made in terms of the adjustments budget process are recognised in the statement of financial performance on the date the adjustments become effective.The net amount of any appropriated funds due to / from the relevant revenue fund at the reporting date is recognised as a payable / receivable in the statement of financial position.
Departmental revenue is recognised in the statement of financial performance when received and is subsequently paid into the relevant revenue fund, unless stated otherwise.Any amount owing to the relevant revenue fund at the reporting date is recognised as a payable in the statement of financial position.
Accruals in respect of departmental revenue (excluding tax revenue) are recorded in the notes to the financial statements when:
it is probable that the economic benefits or service potential associated with the transaction will flow to the department; andThe amount of revenue can be measured reliably.
The accrued revenue is measured at the fair value of the consideration receivable.Accrued tax revenue (and related interest and / penalties) is measured at amounts receivable from collecting agents.Write-offs are made according to the department’s debt write-off policy
Salaries and wages are recognised in the statement of financial performance on the date of payment.
Social contributions made by the department in respect of current employees are recognised in the statement of financial performance on the date of payment. Social contributions made by the department in respect of ex-employees are classified as transfers to households in the statement of financial performance on the date of payment.
154
ECONOMIC DEVELOPMENT, ENVIRONMENT AND TOURISMVOTE 6
ACCOUNTING POLICIES
for the year ended 31 March 2019
Other expenditure (such as goods and services, transfers and subsidies and payments for capital assets) is recognised in the statement of financial performance on the date of payment. The expense is classified as a capital expense if the total consideration paid is more than the capitalisation threshold.
Accruals and payables not recognised are recorded in the notes to the financial statements atcost at the reporting date.
Operating lease payments made during the reporting period are recognised as current expenditure in the statement of financial performance on the date of payment.The operating lease commitments are recorded in the notes to the financial statements.
Finance lease payments made during the reporting period are recognised as capital expenditure in the statement of financial performance on the date of payment.The finance lease commitments are recorded in the notes to the financial statements and are not apportioned between the capital and interest portions. Finance lease assets acquired at the end of the lease term are recorded and measured at the lower of:
cost, being the fair value of the asset; orthe sum of the minimum lease payments made, including any payments made to acquire ownership at the end of the lease term, excluding interest.
Aid assistance received in cash is recognised in the statement of financial performance when received. In-kind aid assistance is recorded in the notes to the financial statements on the date of receipt and is measured at fair value.Aid assistance not spent for the intended purpose and any unutilised funds from aid assistance that are required to be refunded to the donor are recognised as a payable in the statement of financial position.
Aid assistance paid is recognised in the statement of financial performance on the date of payment. Aid assistance payments made prior to the receipt of funds are recognised as a receivable in the statement of financial position.
Cash and cash equivalents are stated at cost in the statement of financial position. Bank overdrafts are shown separately on the face of the statement of financial position as a
155
ECONOMIC DEVELOPMENT, ENVIRONMENT AND TOURISMVOTE 6
ACCOUNTING POLICIES
for the year ended 31 March 2019
current liability.For the purposes of the cash flow statement, cash and cash equivalents comprise cash on hand, deposits held, other short-term highly liquid investments and bank overdrafts.
Prepayments and advances are recognised in the statement of financial position when the department receives or disburses the cash. Prepayments and advances are initially and subsequently measured at cost.The materiality of the amount is considered before payments are expensed and when the statement of Financial Position will have a negative impact on the Appropriation Statement as well as the Actual Cash Flow of the department.
Loans and receivables are recognised in the statement of financial position at cost plus accrued interest, where interest is charged, less amounts already settled or written-off. Write-offs are made according to the department’s write-off policy.
Investments are recognised in the statement of financial position at cost.
A financial asset is recognised initially at its cost plus transaction costs that are directly attributable to the acquisition or issue of the financial asset.At the reporting date, a department shall measure its financial assets at cost, less amounts already settled or written-off, except for recognised loans and receivables, which are measured at cost plus accrued interest, where interest is charged, less amounts already settled or written-off.
Where there is an indication of impairment of a financial asset, an estimation of the reduction in the recorded carrying value, to reflect the best estimate of the amount of the future economic benefits expected to be received from that asset, is recorded in the notes to the financial statements.
Payables recognised in the statement of financial position are recognised at cost.
Immovable assets reflected in the asset register of the department are recorded in the notes to the financial statements at cost or fair value where the cost cannot be determined reliably. Immovable assets acquired in a non-exchange transaction are recorded at fair value at the date of acquisition. Immovable assets are subsequently carried in the asset register at costand are not currently subject to depreciation or impairment.
156
ECONOMIC DEVELOPMENT, ENVIRONMENT AND TOURISMVOTE 6
ACCOUNTING POLICIES
for the year ended 31 March 2019
Subsequent expenditure of a capital nature forms part of the cost of the existing asset when ready for use.Additional information on immovable assets not reflected in the assets register is provided in the notes to financial statements.
Movable capital assets are initially recorded in the notes to the financial statements at cost. Movable capital assets acquired through a non-exchange transaction is measured at fair value as at the date of acquisition. Where the cost of movable capital assets cannot be determined reliably, the movable capital assets are measured at fair value and where fair value cannot be determined; the movable assets are measured at R1. All assets acquired prior to 1 April 2002 (or a later date as approved by the OAG) may be recorded at R1.Movable capital assets are subsequently carried at cost and are not subject to depreciation or impairment.
Intangible assets are initially recorded in the notes to the financial statements at cost. Intangible assets acquired through a non-exchange transaction are measured at fair value as at the date of acquisition. Internally generated intangible assets are recorded in the notes to the financial statements when the department commences the development phase of the project. Where the cost of intangible assets cannot be determined reliably, the intangible capital assets are measured at fair value and where fair value cannot be determined; the intangible assets are measured at R1. All assets acquired prior to 1 April 2002 (or a later date as approved by the OAG) may be recorded at R1.Intangible assets are subsequently carried at cost and are not subject to depreciation or impairment.Subsequent expenditure of a capital nature forms part of the cost of the existing asset when ready for use.
Expenditure of a capital nature is initially recognised in the statement of financial performanceat cost when paid. Amounts paid towards capital projects are separated from the amounts recognised and accumulated in work-in-progress until the underlying asset is ready for use. Once ready for use, the total accumulated payments are recorded in an asset register. Subsequent payments to complete the project are added to the capital asset in the asset register. Where the department is not the custodian of the completed project asset, the asset istransferred to the custodian subsequent to completion.
157
ECONOMIC DEVELOPMENT, ENVIRONMENT AND TOURISMVOTE 6
ACCOUNTING POLICIES
for the year ended 31 March 2019
Provisions are recorded in the notes to the financial statements when there is a present legal or constructive obligation to forfeit economic benefits as a result of events in the past and it is probable that an outflow of resources embodying economic benefits or service potential will be required to settle the obligation and a reliable estimate of the obligation can be made. The provision is measured as the best estimate of the funds required to settle the present obligation at the reporting date.
Contingent liabilities are recorded in the notes to the financial statements when there is a possible obligation that arises from past events, and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not within the control of the department or when there is a present obligation that is not recognised because it is not probable that an outflow of resources will be required to settle the obligation or the amount of the obligation cannot be measured reliably.
Contingent assets are recorded in the notes to the financial statements when a possible asset arises from past events, and whose existence will be confirmed by the occurrence or non-occurrence of one or more uncertain future events not within the control of the department.
Commitments (other than for transfers and subsidies) are recorded at cost in the notes to the financial statements when there is a contractual arrangement or an approval by management in a manner that raises a valid expectation that the department will discharge its responsibilities thereby incurring future expenditure that will result in the outflow of cash.
Unauthorised expenditure is recognised in the statement of financial position until such time as the expenditure is either:
approved by Parliament or the Provincial Legislature with funding and the related funds are received; orapproved by Parliament or the Provincial Legislature without funding and is written off against the appropriation in the statement of financial performance; orTransferred to receivables for recovery.
Unauthorised expenditure is measured at the amount of the confirmed unauthorised expenditure.
Fruitless and wasteful expenditure is recorded in the notes to the financial statements when confirmed. The amount recorded is equal to the total value of the fruitless and or wasteful expenditure incurred. Fruitless and wasteful expenditure is removed from the notes to the financial statements when it is resolved or transferred to receivables for recovery.Fruitless and wasteful expenditure receivables are measured at the amount that is expected
158
ECONOMIC DEVELOPMENT, ENVIRONMENT AND TOURISMVOTE 6
ACCOUNTING POLICIES
for the year ended 31 March 2019
to be recoverable and are de-recognised when settled or subsequently written-off as irrecoverable.
Irregular expenditure is recorded in the notes to the financial statements when confirmed. The amount recorded is equal to the value of the irregular expenditure incurred unless it is impracticable to determine, in which case reasons therefor are provided in the note. Irregular expenditure is removed from the note when it is either condoned by the relevant authority, transferred to receivables for recovery or not condoned and is not recoverable. Irregular expenditure receivables are measured at the amount that is expected to be recoverable and are de-recognised when settled or subsequently written-off as irrecoverable.
Changes in accounting policies that are effected by management have been applied retrospectively in accordance with MCS requirements, except to the extent that it is impracticable to determine the period-specific effects or the cumulative effect of the change in policy. In such instances the department shall restate the opening balances of assets, liabilities and net assets for the earliest period for which retrospective restatement is practicable.Changes in accounting estimates are applied prospectively in accordance with MCS requirements.Correction of errors is applied retrospectively in the period in which the error has occurred in accordance with MCS requirements, except to the extent that it is impracticable to determine the period-specific effects or the cumulative effect of the error. In such cases the department shall restate the opening balances of assets, liabilities and net assets for the earliest period for which retrospective restatement is practicable.
Events after the reporting date that are classified as adjusting events have been accounted for in the financial statements. The events after the reporting date that are classified as non-adjusting events after the reporting date have been disclosed in the notes to the financial statements.
The department is party to a principal-agent arrangement for Infrastructure projects. In terms of the arrangement the department is the principal and is responsible for planning, budgeting and processing payments to the principal agents and providing oversight management. All related revenues, expenditures, assets and liabilities have been recognised or recorded in terms of the relevant policies listed herein. Additional disclosures have been provided in the notes to the financial statements where appropriate.
Management has concluded that the financial statements present fairly the department’s primary and secondary information; that the department complied with the Standard except
159
ECONOMIC DEVELOPMENT, ENVIRONMENT AND TOURISMVOTE 6
ACCOUNTING POLICIES
for the year ended 31 March 2019
that it has departed from a particular requirement to achieve fair presentation; and the requirement from which the department has departed, the nature of the departure and the reason for departure.]
The capitalisation reserve comprises of financial assets and/or liabilities originating in a prior reporting period but which are recognised in the statement of financial position for the first time in the current reporting period. Amounts are recognised in the capitalisation reserves when identified in the current period and are transferred to the National/Provincial Revenue Fund when the underlying asset is disposed and the related funds are received.
Amounts are recognised as recoverable revenue when a payment made in a previous financial year becomes recoverable from a debtor in the current financial year. Amounts are either transferred to the National/Provincial Revenue Fund when recovered or are transferred to the statement of financial performance when written-off.
A related party transaction is a transfer of resources, services or obligations between the reporting entity and a related party. Related party transactions within the Minister/MEC’s portfolio are recorded in the notes to the financial statements when the transaction is not at arm’s length. Key management personnel are those persons having the authority and responsibility for planning, directing and controlling the activities of the department. The number of individuals and their full compensation is recorded in the notes to the financial statements.
At the date of acquisition, inventories are recognised at cost in the statement of financialperformance.Where inventories are acquired as part of a non-exchange transaction, the inventories aremeasured at fair value as at the date of acquisition.Inventories are subsequently measured at the lower of cost and net realisable value or where intended for distribution (or consumed in the production of goods for distribution) at no or a nominal charge, the lower of cost and current replacement value.The cost of inventories is assigned by using the weighted average cost basis.
Public Private Partnerships are accounted for based on the nature and or the substance of the partnership. The transaction is accounted for in accordance with the relevant accounting policies.A summary of the significant terms of the PPP agreement, the parties to the agreement, and the date of commencement thereof together with the description and nature of the concession fees received, the unitary fees paid, rights and obligations of the department are recorded in the notes to the financial statements.
160
ECONOMIC DEVELOPMENT, ENVIRONMENT AND TOURISMVOTE 6
ACCOUNTING POLICIES
for the year ended 31 March 2019
The value of each major class of employee benefit obligation (accruals, payables not recognised and provisions) is disclosed in the Employee benefits note.
161
ECONOMIC DEVELOPMENT ENVIRONMENT AND TOURISMVOTE 6
NOTES TO THE ANNUAL FINANCIAL STATEMENTSFor the year ended 31 March 2019
PART B: EXPLANATORY NOTES
Included are funds appropriated in terms of the Appropriation Act (and the Adjustments Appropriation Act) for National Departments (Voted funds) and Provincial Departments:
All funds requested from provincial treasury for the financial year 2018/19 was received.
Note
Total grants received 47 3 376 2 567
Provincial grants included in Total Grants received
Members’ remuneration 1 978 1 9781 978 1 978
Actual Statutory Appropriation received
Administration 399 103 399 103 - 373 111 373 111Economic Development 759 001 759 001 - 802 900 802 900Environmental Affairs 411 780 411 780 - 381 245 381 245Tourism 133 512 133 512 - 135 737 135 737
Total
The amount reflected on this sub note is for Extended Public Works Programme
162
ECONOMIC DEVELOPMENT ENVIRONMENT AND TOURISMVOTE 6
NOTES TO THE ANNUAL FINANCIAL STATEMENTSFor the year ended 31 March 2019
3.Note
Tax revenue 110 670 93 833Sales of goods and services other than capital assets 3.1 16 774 16 713Fines, penalties and forfeits 3.2 2 625 1 685Interest, dividends and rent on land 3.3 739 314Sales of capital assets 3.4 2 590 984Transactions in financial assets and liabilities 3.5 11 749 22 024Transfer received 3.6 5 412 -Total revenue collectedLess: Own revenue included in appropriation 19 150 559 135 553
- -
Note3
Sales of goods and services produced by the department
Sales by market establishment 3 100 3 278Administrative fees - 1 741Other sales 13 063 11 658
Sales of scrap, waste and other used current goods
611 36
3.2Note
3Fines 2 507 1 541Penalties 118 144
2 625 1 685
3.3Note
3Interest 739 314
Note3
Machinery and equipment 39 2 590 984
163
ECONOMIC DEVELOPMENT ENVIRONMENT AND TOURISMVOTE 6
NOTES TO THE ANNUAL FINANCIAL STATEMENTSFor the year ended 31 March 2019
Note3
ReceivablesOther Receipts including Recoverable Revenue 11 749 22 024Gains on GFECRA - -
Note3
Other governmental units 5 412 -
Note
Opening Balance 113 252Prior period errorAs restated 113 252Transferred from statement of financial performance
(662) (92)
Paid during the year - (47)
NoteAid assistance from other sources (549) 113CARA -
NoteAid assistance receivable 4 (672) (672)Aid assistance repayable 4 123 785
164
ECONOMIC DEVELOPMENT ENVIRONMENT AND TOURISMVOTE 6
NOTES TO THE ANNUAL FINANCIAL STATEMENTSFor the year ended 31 March 2019
Aid assistance not requested/not received 672 672
NoteCurrent 662 92
Note
Basic salary 393 792 358 652Performance award 7 816 7 419Service Based 31 585 28 149Compensative/circumstantial 3 463 3 620 Other non-pensionable allowances 62 587 50 092
Note
Pension 49 528 42 810Medical 26 612 23 092Bargaining council 113 95
Average number of employees 1 318 1 161
Note
Administrative fees 1 361 198Advertising 2 037 2 957Minor assets 6.1 532 1 075Bursaries (employees) 1 621 1 379Catering 3 820 3 222Communication 10 201 11 019Computer services 6.2 13 244 11 066
165
ECONOMIC DEVELOPMENT ENVIRONMENT AND TOURISMVOTE 6
NOTES TO THE ANNUAL FINANCIAL STATEMENTSFor the year ended 31 March 2019
Consultants: Business and advisory services 23 815 34 959Legal services 2 388 2 756Contractors 23 916 20 878Agency and support / outsourced services 1 515 2 727Audit cost – external 6.3 5 764 6 209Fleet services 16 330 14 946Inventory 6.4 783 633Consumables 6.5 11 407 7 974Operating leases 54 834 48 540Property payments 6.6 35 629 34 912Rental and hiring 2 131 2 145Transport provided as part of the departmental activities 78 28Travel and subsistence 6.7 47 019 39 376Venues and facilities 4 081 3 536Training and development 1 719 2 919Other operating expenditure 6.8 5 396 3 878
Note
6
Buildings and other fixed structures - -Machinery and equipment 532 1 075
Note
6SITA computer servicesExternal computer service providers 13 244 9 067
- 1 999
Note
6Regularity audits 5 764 6 209
5 764 6 209
Note6
Clothing material and accessories -
166
ECONOMIC DEVELOPMENT ENVIRONMENT AND TOURISMVOTE 6
NOTES TO THE ANNUAL FINANCIAL STATEMENTSFor the year ended 31 March 2019
Farming supplies -Food and food supplies 756 518Fuel, oil and gas - -Learning, teaching and support material - -Materials and supplies 27 -Other supplies 6.4.1 - 115
Note6.4
Ammunition and security supplies - 115Assets for distribution -
Note6
Consumable supplies 10 208 6 818Uniform and clothing - 657Household supplies 2 067 -Building material and supplies 2 058 1 797 Communication accessories - -IT consumables 2 478 -Other consumables 3 605 4 364
Stationery, printing and office supplies 1 200 1 156
Note6
Municipal services 9 403 9 194Property management fees -Property maintenance and repairs 24 863 4 624Other - 21 094
34 266 34 912
Note6
Local 44 135 37 592Foreign 2 884 1 784
167
ECONOMIC DEVELOPMENT ENVIRONMENT AND TOURISMVOTE 6
NOTES TO THE ANNUAL FINANCIAL STATEMENTSFor the year ended 31 March 2019
Note6
Professional bodies, membership and subscription fees 1 305 1 199Resettlement costs 529 47Other 3 562 2 632
5 396
841
61 896
Note
Rent on land 841 610
NoteProvinces and municipalities 48, 49 1 810 3 352Departmental agencies and accounts Annex 1B 774 462 799 324Higher education institutions Annex 1C - -Public corporations and private enterprises Annex 1D 88 22Non-profit institutions Annex 1F 699 -Households Annex 1G 9 081 10 631
Note
Buildings and other fixed structures 31 48 347 63 364Machinery and equipment 29 13 549 33 344
167 -Software 30 167 -
Buildings and other fixed structures 46 175 - 46 175Heritage assets - - -Machinery and equipment 13 549 - 13 549
168
ECONOMIC DEVELOPMENT ENVIRONMENT AND TOURISMVOTE 6
NOTES TO THE ANNUAL FINANCIAL STATEMENTSFor the year ended 31 March 2019
167 - 167Software 167 - 167
Buildings and other fixed structures 63 364 63 364Machinery and equipment 33 344 33 344
Note
Machinery and equipment 878 504
Note
Opening balance 555 555Prior period errorAs restated 555 555Less: Amounts approved by Parliament/Legislature without funding
(555) -
Current (555) -
Unauthorised expenditure awaiting authorisation - 555
Unauthorised expenditure of R 0,555 Million that was incurred in the 2015/16 financial year was authorised by the Limpopo legislature without funding as enclosed in the Provincial Gazette NO 2981, published on the 15 March 2019, therefore written-off against the 2018/19 savings on voted funds in the statement of financial performance.
169
ECONOMIC DEVELOPMENT ENVIRONMENT AND TOURISMVOTE 6
NOTES TO THE ANNUAL FINANCIAL STATEMENTSFor the year ended 31 March 2019
Current 555
555Unauthorised expenditure relating to overspending of the vote or a main division within a vote
Note
Consolidated Paymaster General Account (2 177) (2 246)Cash receipts - 1Disbursements 6 (2)Cash on hand 24 377 25 537Investments (Domestic) - -
Note
Staff advances - 10
Note
Transfers and subsidies
- - - 5 5
Capital Assets 1 088 1 088
The prepayment was for renewal of TV licence made to the South African Broadcasting Corporation amounting to R 5,000 as well as payment made to DBSA on Infrastructure projects.
170
ECONOMIC DEVELOPMENT ENVIRONMENT AND TOURISMVOTE 6
NOTES TO THE ANNUAL FINANCIAL STATEMENTSFor the year ended 31 March 2019
NoteClaims recoverable
15.1 143 - 143 - - -
Staff debt 15.4 33 497 530 60 357 417Other debtors
15.5 - 16 16 2 18 20
Note15 and Annex
4National departments 143 -
Include discussion here where deemed relevant
Government employees housing claims paid awaiting re-imbursement from national treasury. The amount of debts emanating from fruitless and wasteful expenditure were never journalized to fruitless and wasteful expenditure item under the statement of financial position, but directly against the allocations from which the expenditure was incurred as staff debt. Hence there is no information to disclose on note 15.6.
Note15
(Group major categories, but list material items)Salaries overpayments 201 111Erroneous payments - 5Salary tax debt 11 19Insufficient leave days 117 105Loss of Assets 44 31Bursary overpayments 1 1Untraveled kilometres 145 145Fruitless expenditure 11 -
171
ECONOMIC DEVELOPMENT ENVIRONMENT AND TOURISMVOTE 6
NOTES TO THE ANNUAL FINANCIAL STATEMENTSFor the year ended 31 March 2019
Note15
(Group major categories, but list material items)Suppliers overpayments 13 14Erroneous payments to suppliers 3 6
Note
Estimate of impairment of receivables 302 261
Debtor accounts were analysed individually per merit and provision for bad debts was made for those which were found not to be recoverable.
Note
Opening balance 13 061 37 895Prior period error 18.2As restated 13 061 37 895Transfer from statement of financial performance(as restated)
12 830 13 063
Paid during the year (13 061) (37 897)
Note
Opening balance 9 577 10 846Prior period error 1 -As restated 9 577 10 846Transfer from Statement of Financial Performance(as restated)
- -
Own revenue included in appropriation 150 559 135 553Transfer from aid assistance 4 - -Transfer to voted funds to defray expenditure(Parliament/Legislatures ONLY)
18.1 - -
Paid during the year (149 943) (136 822)
172
ECONOMIC DEVELOPMENT ENVIRONMENT AND TOURISMVOTE 6
NOTES TO THE ANNUAL FINANCIAL STATEMENTSFor the year ended 31 March 2019
Note
Clearing accounts 21.1 1 282
Note21
Salary Income tax collected from Employees 826Salary pension fund collected from Employees 172Rejected Leave Gratuity payment to ex-employees
284
Note
Net surplus/(deficit) as per Statement of Financial Performance 12 168 12 971Add back non cash/cash movements not deemed operating activities 46 059 58 110(Increase)/decrease in receivables (252) 336(Increase)/decrease in prepayments and advances 10 (10)(Increase)/decrease in other current assets 555 -Increase/(decrease) in payables – current (1 282) 1 273Proceeds from sale of capital assets (2 590) (984)Expenditure on capital assets 62 063 96 708Surrenders to Revenue Fund (163 004) (174 719)Surrenders to RDP Fund/Donor - (47)Voted funds not requested/not received - -Own revenue included in appropriation 150 559 135 553
Note
Consolidated Paymaster General account (2 177)-6
24 377-
(2 246)Cash receipts 1Disbursements (2)Cash on hand 25 537Cash with commercial banks (Local) -
173
ECONOMIC DEVELOPMENT ENVIRONMENT AND TOURISMVOTE 6
NOTES TO THE ANNUAL FINANCIAL STATEMENTSFor the year ended 31 March 2019
The actual cash on hand is the amount in the Paymaster General Account of the department available as cash for the department to use.
Note
Housing loan guarantees Employees Annex 3A 202 306Claims against the department Annex 3B 76 586 77 273Intergovernmental payables (unconfirmedbalances) Annex 5 3 015 153
Note
Salary overpayment and salary tax debt 37 136Government owned vehicle accidents 195 136Untraveled kilometres 368 368Insufficient leave days 47 47Lost Assets 36 12stolen departmental vehicle 135 -
818 699
Note
Approved and contracted 43 100 68 644Approved but not yet contracted 2 128 1 793
Approved and contracted 15 374 41 043Approved but not yet contracted 741 995
16 115 42 038
Contract commitment longer than a year amount to R 7,644 million
174
ECONOMIC DEVELOPMENT ENVIRONMENT AND TOURISMVOTE 6
NOTES TO THE ANNUAL FINANCIAL STATEMENTSFor the year ended 31 March 2019
Goods and services 11 735 - 11 735 10 764Interest and rent on land 98 - 98 195Transfers and subsidies 458 - 458 -Capital assets 1 470 - 1 470 9 630Other - - - -
Note
Administration 9 106 7 770Economic Development 873 789Environmental Affairs 3 632 11 756Tourism 150 274
Included in the accruals is the amount due to suppliers for which services were rendered but invoices were not yet received (R 13,081,611.00)
Goods and services 1 383 1 994 3 377 2528Interest and rent on land - 6 6 2Transfers and subsidies - 14 663 14 663 8 768Capital assets - 13 13 389Other 5 1 976 1 981 -
Note
Administration 1 864Economic Development 388Environmental Affairs 954Tourism
175
ECONOMIC DEVELOPMENT ENVIRONMENT AND TOURISMVOTE 6
NOTES TO THE ANNUAL FINANCIAL STATEMENTSFor the year ended 31 March 2019
NoteIncluded in the above totals are the following:Confirmed balances with other departments Annex 5 1 665Confirmed balances with other government entities
Annex 5 8 819
Payables include the amount of suppliers invoices not paid(R 1,395), confirmed balances as per annexure 5(R 16,610 million),amount of revenue received in advance in respect of bookings in reserves for R 34,185.00 plus the travelling claims on arrears amounting toR 1,994,485.00
Note
Leave entitlement 23 524 20 629Service bonus 16 246 14 266Performance awards 21 420 10 014Capped leave commitments 57 608 57 274Other 2 108 3 930
At this stage the department is not able to reliably measure the long term portion of the long service awards. Although the provision has been made for long service awards amounting to R 1,148,522. 00. The overtime for employees for the month of march 2019 amounting to R 958,912.00 is also included as they were only paid in April 2019
The leave entitlement include both the current(R 11,443,689.02) and previous leave days(R 12,079, 734.81) as well as the capped leave amount of (R 57,608,140.43). The amounts are reflected as per the persal report, which takes into account the negative current leave days amounting to R 493,012.91 and the negative capped amount of R 20,212.45
Not later than 1 year - - 31 086 - 31 086Later than 1 year and not later than 5 years
- - - - -
Later than five years - - - - -
176
ECONOMIC DEVELOPMENT ENVIRONMENT AND TOURISMVOTE 6
NOTES TO THE ANNUAL FINANCIAL STATEMENTSFor the year ended 31 March 2019
- - 31 086 - 31 086
Not later than 1 year - - 48 677 - 48 677Later than 1 year and not later than 5 years - - 29 847 - 29 847Later than five years - - -
12 out of a total of 13 leases have expired and are running on a 3 months extensions until the new contracts are concluded
Note
Rental earned on sub-leased assets 3
Not later than 1 year 355 355Later than 1 year and not later than 5 years
89 89
Not later than 1 yearLater than 1 year and not later than 5 years
- - - 410 410
Later than five years - - - 448 448
**This note excludes leases relating to public private partnership as they are separately disclosed in note no. 35.
177
ECONOMIC DEVELOPMENT ENVIRONMENT AND TOURISMVOTE 6
NOTES TO THE ANNUAL FINANCIAL STATEMENTSFor the year ended 31 March 2019
Note
Tax revenue 2 238 -Sales of goods and services other than capital assets
1 055 1 075
Interest, dividends and rent on land 99 -Sales of capital assets 546 -
Tax revenue relates to revenue from Limpopo Gambling Boards transferred to the department after year-end;
Note
Opening balance 1 075 3 732Less: amounts received 1 075 3 732Add: amounts recorded 3 938 1 075
Note
Opening balance 19 000 9 629Prior period error -As restated 19 000 9 629Add: Irregular expenditure – relating to prior year 22 980 -Add: Irregular expenditure – relating to current year
24 572 11 758
Less: Prior year amounts condoned (1 145) (2 387)
Current year 47 552 11 758Prior years 17 855 7 242
Security tenders Currently under forensic audit 12 175
178
ECONOMIC DEVELOPMENT ENVIRONMENT AND TOURISMVOTE 6
NOTES TO THE ANNUAL FINANCIAL STATEMENTSFor the year ended 31 March 2019
Danger allowances wrongly paid Under investigation 17 705Danger allowances paid in prior years
Under investigation 4 841
inconsistencies in evaluating a construction contract
10 375
Splitting of orders 726Evaluation criteria not objective 1 730
47 552
1 14
65 407
Awards made to government officials
Accounting Officer 113
Incorrect calculation of points Accounting Officer 84Officials doing business with the state
Accounting Officer 7
Unjustifiable sole supplier Medical Services
Treasury 85
Overpayment on contract Accounting Officer 8565
Security Tender 23 204Danger allowance 17 705Misapplication of PPPFA 772Goods procured without 3 quotations 829Evaluation criteria different from 346Unreasonable sole supplier 1 217Unreasonable sole supplier 604Disqualification of supplier 27Variation exceeding 15% 722Failure to comply with DORA 1 061Failure to apply Local Content 1 248Compensating events 4 841Inconsistencies in evaluating a construction contract 10 375Splitting of orders 726Evaluation criteria not objective 1 730
Note
Opening balance 530 685
179
ECONOMIC DEVELOPMENT ENVIRONMENT AND TOURISMVOTE 6
NOTES TO THE ANNUAL FINANCIAL STATEMENTSFor the year ended 31 March 2019
Prior period error -As restated 530 685Fruitless and wasteful expenditure – relating to prior year
14 -
Fruitless and wasteful expenditure – relating to current year
34 61
Less: Amounts resolved (306) (216)Less: Amounts transferred to receivables for recovery
15.6 (8) -
Interest paid to Eskom 8Interest paid to Municipalities 1Duplicate of service rendered 4Interest paid to GEPF 14Interest paid on an annual salary 21
48
Note
List in kind goods and services between the department and the related party
Audit committee costs paid by Treasury on behalf of the department
356 369
Internal audit fees paid by Treasury on behalf of the department
1 876 2 154
List of related party relationships Limpopo Gambling Board (LGB) is responsible for regulating contro l and monitoring of gambling activities in the Province on behalf of the Department, Limpopo Tourism Agency (LTA)’s responsibility is 's responsibility is marketing of Limpopo Province
Current 264 61
180
ECONOMIC DEVELOPMENT ENVIRONMENT AND TOURISMVOTE 6
NOTES TO THE ANNUAL FINANCIAL STATEMENTSFor the year ended 31 March 2019
as tourism destination. Limpopo Economic Development Agency(LEDA) The entity plans and coordinates development of SMME's on behalf of the department through financing, generic marketing of the Limpopo province as an investment destinationand marketing of specific trade and investment; provide business development and support services to the SMME's. Limpopo Provincial Treasury - the department madeuse of the provincial (shared) audit committee and internal audit function, fees charged by the audit committee members and internal audit members are paid by provincial treasury on behalf of the department. South African Revenue Services (SARS)- assist in revenue collection(the amount that could have been charged cannot be reliably determined).Department of Public Works (DPW) - provision and accommodation and infrastructure development support :DPW does charge any rental for the usage of environmental building utilized by the department.
Political office bearers (provide detail below)Officials:Member of Executive Committee (MEC) 1 1 978 1 978Key staff in control of the department at level 15 to 16
4 5 626 2 996
Chief director at level 14(including the CFO) 9 11 133 10 510Family members of key management personnel
- -
Transport assets 69 118 538 7 615 (8 652) 68 619Computer equipment 28 075 1 396 39 (7 074) 22 436Furniture and office equipment 16 518 167 3 932 (1 545) 19 072Other machinery and equipment 37 111 4 200 1 201 (8 772) 33 740
181
ECONOMIC DEVELOPMENT ENVIRONMENT AND TOURISMVOTE 6
NOTES TO THE ANNUAL FINANCIAL STATEMENTSFor the year ended 31 March 2019
:Machinery and equipment 57 750
Asset under investigation relates to assets that could not be verified during the year under review and are being investigated.
Transport assets 7 524 91 - - 7 615Computer equipment 25 14 - - 39Furniture and office equipment 3 932 - - - 3 932Other machinery and equipment
1 191 10 - - 1 201
- - - -Heritage assets - - - -
182
ECONOMIC DEVELOPMENT ENVIRONMENT AND TOURISMVOTE 6
NOTES TO THE ANNUAL FINANCIAL STATEMENTSFor the year ended 31 March 2019
Transport assets ( 7 701) (951) (8 652) 2 463Computer equipment (1 938) (5 136) (7 074) 86Furniture and office equipment (363) (1 182) (1 545) 12Other machinery and equipment
(653) (8 119) (8 772) 28
Transport assets 52 824 1 886 18 222 (3 814) 69 118Computer equipment 23 816 587 4 458 (786) 28 075Furniture and office equipment 18 927 (4 578) 2 745 (576) 16 518Other machinery and equipment 31 137 8 198 4 522 (6 746) 37 111
Note
Relating to 2017/18 [affecting the opening balance]
Assets which in the prior years were captured as R 0.00 and later the correct values were available, When captured the status of minor assets did not change, even though the amount made the assets to be Major assets.
6 093
Relating to 2017/18-
Total prior period errors
183
ECONOMIC DEVELOPMENT ENVIRONMENT AND TOURISMVOTE 6
NOTES TO THE ANNUAL FINANCIAL STATEMENTSFor the year ended 31 March 2019
Opening balance
- - - 25 056 - 25 056
Valueadjustments
- - - 3 274 - 3 274
Additions - - - 630 - 630Disposals - - - (3 706) - (3 706)
Number of R 1minor assets
- - - 2 268 - 2 268
Number of minor assets at cost
- - - - - -
:Specialised military assetsIntangible assetsHeritage assetsMachinery and equipment 362 266Biological assets
Asset under investigation relates to assets that could not be verified during the year under review and
184
ECONOMIC DEVELOPMENT ENVIRONMENT AND TOURISMVOTE 6
NOTES TO THE ANNUAL FINANCIAL STATEMENTSFor the year ended 31 March 2019
are being investigated.
Opening balance
- - - 32 927 - 32 927
Prior period error
- - - (7 006) - (7 006)
Additions - - - 1 123 - 1 123Disposals - - - (1 988) - (1 988)
Number of minor assets at cost
- - - 16 543 - 16 543
- - 16 543 23 948-
Note
Relating to 2017/18 [affecting the opening balance](7 006)
Total prior period errors
No. of Assets - - - 253 - 253Value of the - - - 3 519 - 3 519
185
ECONOMIC DEVELOPMENT ENVIRONMENT AND TOURISMVOTE 6
NOTES TO THE ANNUAL FINANCIAL STATEMENTSFor the year ended 31 March 2019
assets (R’000)
10 080 - 167 (10 014) 233
167 167
10 014) (10 014))
186
ECONOMIC DEVELOPMENT ENVIRONMENT AND TOURISMVOTE 6
NOTES TO THE ANNUAL FINANCIAL STATEMENTSFor the year ended 31 March 2019
10 057 23 - - 10 080
The prior period error resulted from misclassification of fibre transceivers which were classified as non-software and now corrected in line with the SCOA.
Note
Relating to 2017/18 [affecting the opening balance] 23Movement due to SCOA and BAUD alignment of Fibre Transceiver of R 2,273 and R 23,810 for LAN
23
Total prior period errors
Non-residential buildings 7 700 - - - 7 700Other fixed structures 60 337 92 14 721 (91) 75 059
- - - -
187
ECONOMIC DEVELOPMENT ENVIRONMENT AND TOURISMVOTE 6
NOTES TO THE ANNUAL FINANCIAL STATEMENTSFor the year ended 31 March 2019
Non-residential buildings - - - - -Other fixed structures 46 005 84 702 (115 986) - 14 721
Other fixed structures - (91) (91) -
Dwellings - - - - -Non-residential buildings 6 688 1 012 - - 7 700Other fixed structures 7 425 - 52 911 - 60 336
188
ECONOMIC DEVELOPMENT ENVIRONMENT AND TOURISMVOTE 6
NOTES TO THE ANNUAL FINANCIAL STATEMENTSFor the year ended 31 March 2019
Note
Relating to 2017/18 [affecting the opening balance]1 012
Relating to 2017/18Reclassification of assets previously classified as immovable, eg, mobile toilets and caravans
-
Total prior period errors
NoteAnnexure 7
Buildings and other fixed structures 84 702 46 005 (14 721) 115 586Machinery and equipment - - - -
0 to 1 Year - 9 43 5951 to 3 Years - 11 68 5123 to 5 Years - 2 3 879Longer than 5 Years - -
- 22
There is not work in progress longer than 5 years
Note
[Amounts relating to progress certificates received but
189
ECONOMIC DEVELOPMENT ENVIRONMENT AND TOURISMVOTE 6
NOTES TO THE ANNUAL FINANCIAL STATEMENTSFor the year ended 31 March 2019
not paid at year end and therefore not included in capital work-in-progress]Retention work done on infrastructure projects 1 581 1 532
NoteAnnexure 7
Buildings and other fixed structures 79 221 (1 542) 59 934 (52 911) 84 702
0 to 1 Year - 10 52 6511 to 3 Years - 6 32 0503 to 5 Years - - -Longer than 5 Years - - -
- - 84 701
Wicus Pretorius Architects - 1 499Prism Architects 268 542LEMEG Architects 831 1 171Restore Africa Designs 533 758DBSA 5 499 3 398
190
ECONOMIC DEVELOPMENT ENVIRONMENT AND TOURISMVOTE 6
NOTES TO THE ANNUAL FINANCIAL STATEMENTSFor the year ended 31 March 2019
Note
Software 10 057 23 10 080130 443
-6 892
77
Revalued Assets 134 182 3 739Reclassification of assets 3 739 (3 739)Reclassification of minor assets - 6 892Adjustment to disposal of minor assets - 77
Note
Understatement of payables to include confirmed balances as per annexure 5 (Intergovernmental and entities) 1 203 10 484 11 687Line item 2 affected by the changeLine item 3 affected by the change
1 203 10 484 11 687
Note
Related party transactions reflected as payment made for goods and services instead of in kind goods and services received.
33 2 523 (2 523) -
In kind goods and services previously classified as good and services payments
33 - 2 523 2 523
Line item 3 affected by the change2 523 - 2 523
In kind goods and services previously classified as good and services payments correctedfor proper disclosure as required.
191
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ues
(678
)(7
3)(7
51)
Add
/(Les
s): R
ecei
ved
curr
ent,
not p
aid
(Pai
d cu
rren
t yea
r, re
ceiv
ed p
rior y
ear)
--
-Ad
d/(L
ess)
: Adj
ustm
ents
2-
2
Incl
ude
disc
ussi
on w
here
dee
med
rele
vant
Ther
e is
a d
iffer
ence
in a
dditi
ons
to in
vent
ory
on th
e no
te a
nd a
s pe
r the
ledg
er a
mou
ntin
g R
30,
due
to s
ome
inve
ntor
y re
ceiv
ed p
rior y
ear a
nd a
ccou
nted
for i
n th
at y
ear w
hile
pai
d fo
r cur
rent
fina
ncia
l yea
r.
Ope
ning
bal
ance
164
123
--
287
Add
/(Les
s):
Adju
stm
ents
to p
rior y
ear b
alan
ces
--
-
192
ECO
NO
MIC
DEV
ELO
PMEN
T, E
NVI
RO
NM
ENT
AN
D T
OU
RIS
MVO
TE 6
NO
TES
TO T
HE
AN
NU
AL
FIN
AN
CIA
L ST
ATE
MEN
TSfo
r the
yea
r end
ed 3
1 M
arch
201
9
Not
es to
the
AFS
for t
he p
erio
d en
ding
31
Mar
ch 2
019
--
Add:
Add
ition
s/P
urch
ases
–C
ash
519
114
--
633
Add
: A
dditi
ons
-Non
-cas
h30
--
-30
(Les
s): D
ispo
sals
(15)
--
-(1
5)(L
ess)
: Iss
ues
(612
)(1
12)
--
(724
)A
dd/(L
ess)
: Rec
eive
d cu
rren
t, no
t pai
d(P
aid
curr
ent y
ear,
rece
ived
prio
r yea
r)-
--
--
Add/
(Les
s): A
djus
tmen
ts18
--
-18
193
ECO
NO
MIC
DEV
ELO
PMEN
T, E
NVI
RO
NM
ENT
AN
D T
OU
RIS
MVO
TE 6
NO
TES
TO T
HE
AN
NU
AL
FIN
AN
CIA
L ST
ATE
MEN
TSfo
r the
yea
r end
ed 3
1 M
arch
201
9
Not
es to
the
AFS
for t
he p
erio
d en
ding
31
Mar
ch 2
019
35
EP
WP
Inc
entiv
e G
rant
3 37
6-
--
3 37
63
376
3 37
6-
100%
2 56
72
567
Dep
artm
ents
are
rem
inde
d of
the
requ
irem
ent t
o ce
rtify
that
all
trans
fers
in te
rms
of th
is A
ct w
ere
depo
site
d in
to th
e pr
imar
y ba
nk a
ccou
nt o
f the
pro
vinc
e or
,whe
re
appr
opria
te, i
nto
the
CP
D a
ccou
nt o
f the
pro
vinc
e.
194
ECO
NO
MIC
DEV
ELO
PMEN
T, E
NVI
RO
NM
ENT
AN
D T
OU
RIS
MVO
TE 6
NO
TES
TO T
HE
AN
NU
AL
FIN
AN
CIA
L ST
ATE
MEN
TSfo
r the
yea
r end
ed 3
1 M
arch
201
9
Not
es to
the
AFS
for t
he p
erio
d en
ding
31
Mar
ch 2
019
Pol
okw
ane
Mun
icip
ality
1 77
7-
-1
777
1 77
7-
-Le
pelle
Nku
mpi
Mun
icip
ality
18-
-18
18-
-M
odim
olle
Mun
icip
ality
7-
-7
17-
-G
reat
er G
iyan
i Mun
icip
ality
8-
-8
8-
-1
810
--
1 81
01
810
--
Nat
iona
l Dep
artm
ents
are
rem
inde
d of
the
DO
RA
requ
irem
ents
to in
dica
te a
ny re
-allo
catio
ns b
y th
e N
atio
nal T
reas
ury
or th
e tra
nsfe
rrin
g de
partm
ent,
certi
fy th
at a
ll tra
nsfe
rs in
term
s of
this
Act
wer
e de
posi
ted
into
the
prim
ary
bank
acc
ount
of a
pro
vinc
e or
, whe
re a
ppro
pria
te, i
nto
the
CP
D a
ccou
nt o
f a p
rovi
nce
as w
ell a
s in
dica
te th
e fu
nds
utili
sed
for t
he a
dmin
istra
tion
of th
e re
ceiv
ing
offic
er.
Dep
artm
ents
are
requ
ired
to in
clud
e a
sum
mar
y of
exp
endi
ture
per
con
ditio
nal g
rant
to a
id in
the
iden
tific
atio
n of
und
er-/
ove
r spe
ndin
g of
suc
h fu
nds
and
to a
llow
th
e de
partm
ent t
o pr
ovid
e an
exp
lana
tion
for t
he v
aria
nce
195
ECO
NO
MIC
DEV
ELO
PMEN
T, E
NVI
RO
NM
ENT
AN
D T
OU
RIS
MVO
TE 6
AN
NEX
UR
ES T
O T
HE
AN
NU
AL
FIN
AN
CIA
L ST
ATE
MEN
TSFo
r the
yea
r end
ed 3
1 M
arch
201
9
Ann
exur
es to
the
Ann
ual F
inan
cial
Sta
tem
ent f
or th
e pe
riod
endi
ng 3
1 M
arch
201
9
Vhe
mbe
D
istri
ct
Mun
icip
ality
--
--
--
--
-21
721
7
Mop
ani
Dis
trict
M
unic
ipal
ity-
--
--
--
--
-21
621
6
Wat
erbe
rg
Dis
trict
M
unic
ipal
ity
--
--
--
--
--
217
-
Pol
okw
ane
Mun
icip
ality
1 77
7 -
-1
777
177
7-
--
--
--
Lepe
lle
Nku
mpi
M
unic
ipal
ity18
-
-18
18-
--
--
--
Mod
imol
le
Mun
icip
ality
7 -
-7
7-
--
--
--
Gre
ater
G
iyan
i M
unic
ipal
ity8
- -
88
--
--
--
-
196
ECO
NO
MIC
DEV
ELO
PMEN
T, E
NVI
RO
NM
ENT
AN
D T
OU
RIS
MVO
TE 6
AN
NEX
UR
ES T
O T
HE
AN
NU
AL
FIN
AN
CIA
L ST
ATE
MEN
TSFo
r the
yea
r end
ed 3
1 M
arch
201
9
Ann
exur
es to
the
Ann
ual F
inan
cial
Sta
tem
ent f
or th
e pe
riod
endi
ng 3
1 M
arch
201
9
1 81
0-
-1
810
1 81
0-
--
--
650
433
Nat
iona
l Dep
artm
ents
are
rem
inde
d of
the
DO
RA
req
uire
men
ts to
indi
cate
any
re-
allo
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ns b
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nal T
reas
ury
or th
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nsfe
rrin
g de
partm
ent,
certi
fy th
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ll tra
nsfe
rs in
term
s of
this
Act
wer
e de
posi
ted
into
the
prim
ary
bank
acc
ount
of a
pro
vinc
e or
, whe
re a
ppro
pria
te, i
nto
the
CP
Dac
coun
t of a
pro
vinc
e as
wel
l as
indi
cate
th
e fu
nds
utilis
ed fo
r the
adm
inis
tratio
n of
the
rece
ivin
g of
ficer
.
Dep
artm
ents
are
requ
ired
to in
clud
e a
sum
mar
y of
exp
endi
ture
per
con
ditio
nal g
rant
to a
id in
the
iden
tific
atio
n of
und
er-/
ove
r spe
ndin
g of
suc
h fu
nds
and
to a
llow
the
depa
rtmen
t to
prov
ide
an e
xpla
natio
n fo
r the
var
ianc
e
197
ECO
NO
MIC
DEV
ELO
PMEN
T, E
NVI
RO
NM
ENT
AN
D T
OU
RIS
MVO
TE 6
AN
NEX
UR
ES T
O T
HE
AN
NU
AL
FIN
AN
CIA
L ST
ATE
MEN
TSFo
r the
yea
r end
ed 3
1 M
arch
201
9
Ann
exur
es to
the
Ann
ual F
inan
cial
Sta
tem
ent f
or th
e pe
riod
endi
ng 3
1 M
arch
201
9
Lim
popo
Ec
onom
ic
Dev
elop
men
t Ag
ency
(LED
A)60
4 06
7-
-60
4 06
760
406
710
0%62
8 69
7
Lim
popo
C
asin
o an
d G
ambl
ing
Boa
rd(L
GB
)68
086
--
6808
668
086
100%
67 5
02
Lim
popo
Tou
rism
Age
ncy
(LTA
)10
230
9-
-10
230
910
2 30
910
0%10
3 12
5
198
ECO
NO
MIC
DEV
ELO
PMEN
T, E
NVI
RO
NM
ENT
AN
D T
OU
RIS
MVO
TE 6
AN
NEX
UR
ES T
O T
HE
AN
NU
AL
FIN
AN
CIA
L ST
ATE
MEN
TSFo
r the
yea
r end
ed 3
1 M
arch
201
9
Ann
exur
es to
the
Ann
ual F
inan
cial
Sta
tem
ent f
or th
e pe
riod
endi
ng 3
1 M
arch
201
9
Tran
sfer
sSA
BC T
V LI
CEN
CE
130
--
130
8867
.7%
8812
0
Subs
idie
s-
--
--
--
199
ECO
NO
MIC
DEV
ELO
PMEN
T, E
NVI
RO
NM
ENT
AN
D T
OU
RIS
MVO
TE 6
AN
NEX
UR
ES T
O T
HE
AN
NU
AL
FIN
AN
CIA
L ST
ATE
MEN
TSFo
r the
yea
r end
ed 3
1 M
arch
201
9
Ann
exur
es to
the
Ann
ual F
inan
cial
Sta
tem
ent f
or th
e pe
riod
endi
ng 3
1 M
arch
201
9
Vhe
mbe
Bio
sphe
re R
eser
ve,
234
--
234
233
100%
-K
ruge
r to
Can
yon
Bio
sphe
re R
egio
n
2
33
--
233
233
100%
-W
ater
berg
Bio
sphe
re R
eser
ve
2
33
--
233
233
100%
-
--
--
--
-
700
--
700
699
-
200
ECO
NO
MIC
DEV
ELO
PMEN
T, E
NVI
RO
NM
ENT
AN
D T
OU
RIS
MVO
TE 6
AN
NEX
UR
ES T
O T
HE
AN
NU
AL
FIN
AN
CIA
L ST
ATE
MEN
TSFo
r the
yea
r end
ed 3
1 M
arch
201
9
Ann
exur
es to
the
Ann
ual F
inan
cial
Sta
tem
ent f
or th
e pe
riod
endi
ng 3
1 M
arch
201
9
H/H
Em
pl S
/BEN
: Inj
ury
on D
uty
629
- -
629
248
39%
487
H/H
Em
pl S
/BEN
: Lea
ve G
ratiu
ity4
078
- -
4 07
8 5
034
123%
6 93
7H
/H E
mpl
S/B
EN: N
on E
mpl
oyee
s4
007
- -
4 00
7 3
799
95%
3 36
8
--
--
--
201
ECO
NO
MIC
DEV
ELO
PMEN
T, E
NVI
RO
NM
ENT
AN
D T
OU
RIS
MVO
TE 6
AN
NEX
UR
ES T
O T
HE
AN
NU
AL
FIN
AN
CIA
L ST
ATE
MEN
TSFo
r the
yea
r end
ed 3
1 M
arch
201
9
Ann
exur
es to
the
Ann
ual F
inan
cial
Sta
tem
ent f
or th
e pe
riod
endi
ng 3
1 M
arch
201
9
--
Spo
nsor
ship
rais
ed b
y M
arul
a Fe
stiv
al S
ervi
ce P
rovi
der
3000
-
3000
-
3000
-
202
ECO
NO
MIC
DEV
ELO
PMEN
T, E
NVI
RO
NM
ENT
AN
D T
OU
RIS
MVO
TE 6
AN
NEX
UR
ES T
O T
HE
AN
NU
AL
FIN
AN
CIA
L ST
ATE
MEN
TSFo
r the
yea
r end
ed 3
1 M
arch
201
9
Anne
xure
s to
the
Annu
al F
inan
cial
Sta
tem
ent f
or th
e pe
riod
endi
ng 3
1 M
arch
201
9
SAN
BI T
RAI
NIN
G(6
72)
DPS
A : T
IREL
O B
OSH
A 66
2-
124
-(5
48)
--
--
(672
)-
786
-
203
ECO
NO
MIC
DEV
ELO
PMEN
T, E
NVI
RO
NM
ENT
AN
D T
OU
RIS
MVO
TE 6
AN
NEX
UR
ES T
O T
HE
AN
NU
AL
FIN
AN
CIA
L ST
ATE
MEN
TSFo
r the
yea
r end
ed 3
1 M
arch
201
9
Ann
exur
es to
the
Ann
ual F
inan
cial
Sta
tem
ent f
or th
e pe
riod
endi
ng 3
1 M
arch
201
9
Gre
enes
t Mun
icip
al C
ompe
titio
n: P
olok
wan
e-
160
Gre
enes
t Mun
icip
al C
ompe
titio
n: L
epha
lale
- 30
Gre
enes
t Mun
icip
al C
ompe
titio
n: E
lias
Mot
swal
edi
- 30
Gre
enes
t Mun
icip
al C
ompe
titio
n : F
etak
gom
o-
20G
reen
est M
unic
ipal
Com
petit
ion:
Mol
emol
e-
15G
reen
est M
unic
ipal
Com
petit
ion:
Thu
lam
ela
- 20
Gre
enes
t Mun
icip
al C
ompe
titio
n: M
usin
a-
15G
reen
est M
unic
ipal
Com
petit
ion
: Blo
uber
g Lo
cal
- 20
Gre
enes
t Mun
icip
al C
ompe
titio
n: M
arul
eng
- 15
Gre
enes
t Mun
icip
al C
ompe
titio
n: M
odim
olle
- 20
Gre
enes
t Mun
icip
al C
ompe
titio
n: M
akha
do L
ocal
Mun
icip
ality
- 30
Gre
enes
t Mun
icip
al C
ompe
titio
n: G
reat
er L
etab
a Lo
cal
- 20
Gre
enes
t Mun
icip
al C
ompe
titio
n : L
epha
lale
-
70G
reen
est M
unic
ipal
Com
petit
ion:
Gre
ater
Tza
neen
- 23
0C
& J
Con
stru
ctio
n: G
ift T
roph
ies
- 14
Lim
popo
Gre
en S
choo
ls fo
r the
Ear
th P
rogr
amm
e: F
ound
atio
n ph
ase
: All
dist
ricts
251
-Li
mpo
po G
reen
Sch
ools
for t
he E
arth
Pro
gram
me:
Inte
rmed
iate
pha
se :
All
dist
ricts
250
-Li
mpo
po G
reen
Sch
ools
for t
he E
arth
Pro
gram
me:
Sen
ior p
hase
: Al
l dis
trict
s25
0 -
204
ECO
NO
MIC
DEV
ELO
PMEN
T, E
NVI
RO
NM
ENT
AN
D T
OU
RIS
MVO
TE 6
AN
NEX
UR
ES T
O T
HE
AN
NU
AL
FIN
AN
CIA
L ST
ATE
MEN
TSFo
r the
yea
r end
ed 3
1 M
arch
201
9
Ann
exur
es to
the
Ann
ual F
inan
cial
Sta
tem
ent f
or th
e pe
riod
endi
ng 3
1 M
arch
201
9
EP
WP
Ince
ntiv
e G
rant
- 11
035
7 32
0 31
7 31
7 30
6 52
9 21
6 17
5 34
2 38
7 3
376
-11
035
7 32
0 31
7 31
7 30
6 52
9 21
6 17
5 34
2 38
7 3
376
205
ECO
NO
MIC
DEV
ELO
PMEN
T, E
NVI
RO
NM
ENT
AN
D T
OU
RIS
MVO
TE 6
AN
NEX
UR
ES T
O T
HE
AN
NU
AL
FIN
AN
CIA
L ST
ATE
MEN
TSFo
r the
yea
r end
ed 3
1 M
arch
201
9
Ann
exur
es to
the
Ann
ual F
inan
cial
Sta
tem
ent f
or th
e pe
riod
endi
ng 3
1 M
arch
201
9
Mot
or v
ehic
les
Subt
otal
Hou
sing
ND
Dev
elop
men
t C
orpo
ratio
n30
6-
104
-20
2-
-
Subt
otal
Oth
er
Subt
otal
206
ECO
NO
MIC
DEV
ELO
PMEN
T, E
NVI
RO
NM
ENT
AN
D T
OU
RIS
MVO
TE 6
AN
NEX
UR
ES T
O T
HE
AN
NU
AL
FIN
AN
CIA
L ST
ATE
MEN
TSFo
r the
yea
r end
ed 3
1 M
arch
201
9
Ann
exur
es to
the
Ann
ual F
inan
cial
Sta
tem
ent f
or th
e pe
riod
endi
ng 3
1 M
arch
201
9
Alle
ged
outs
tand
ing
boar
d Fe
es b
y LT
A7
155
--
-7
155
Col
lusi
on w
ith s
tate
veh
icle
driv
en b
y th
e of
ficer
593
6628
6-
373
CLA
IM fo
r los
t hun
t afte
r an
offic
er k
illed
an
elep
hant
250
-25
0-
- C
laim
for w
rong
ly c
alcu
late
d ca
pped
day
s40
0 -
--
400
Cla
im fo
r unl
awfu
l arr
est
500
-30
0-
200
Cla
im fo
r bre
ach
of e
mpl
oym
ent c
ontra
ct41
422
-
--
41 4
22
Cla
im fo
r acc
omm
odat
ion
prov
ided
to e
mpl
oyee
s14
-
--
14
Res
ettle
men
t cla
im13
9 -
--
139
Cla
im fo
r dam
ages
due
to v
eld
fires
-Ser
al C
PA
25 0
00
--
-25
000
C
laim
for d
amag
es d
ue to
unl
awfu
l arr
est b
y en
viro
nmen
tal o
ffice
r11
00-
--
1 10
0 C
laim
for l
ost h
unt a
fter a
n of
ficer
kill
ed e
leph
ant
700
--
-70
0 C
laim
for s
ervi
ce re
nder
ed to
the
depa
rtmen
t-
53-
-53
C
laim
for d
ebt i
ro s
ervi
ces
rend
ered
-30
--
30
77 2
7314
983
6-
76 5
86
The
cont
inge
nt li
abilit
ies
regi
ster
is c
urre
ntly
at R
77.
2 M
illio
n H
owev
er th
e de
partm
ent i
s ch
alle
ngin
g th
e m
atte
rs.
207
ECO
NO
MIC
DEV
ELO
PMEN
T, E
NVI
RO
NM
ENT
AN
D T
OU
RIS
MVO
TE 6
AN
NEX
UR
ES T
O T
HE
AN
NU
AL
FIN
AN
CIA
L ST
ATE
MEN
TSFo
r the
yea
r end
ed 3
1 M
arch
201
9
Ann
exur
es to
the
Ann
ual F
inan
cial
Sta
tem
ent f
or th
e pe
riod
endi
ng 3
1 M
arch
201
9
Nat
iona
l Tre
asur
y14
314
314
314
3
--
143
143
The
amou
nt re
flect
ed in
this
ann
exur
e is
for t
he c
laim
s pa
id to
em
ploy
ees
iro th
e ho
usin
g sc
hem
e, a
wai
ting
re-im
burs
emen
t fro
m N
atio
nal T
reas
ury.
How
ever
the
debt
has
not
bee
n ra
ised
in th
e sy
stem
208
ECO
NO
MIC
DEV
ELO
PMEN
T, E
NVI
RO
NM
ENT
AN
D T
OU
RIS
MVO
TE 6
AN
NEX
UR
ES T
O T
HE
AN
NU
AL
FIN
AN
CIA
L ST
ATE
MEN
TSFo
r the
yea
r end
ed 3
1 M
arch
201
9
Ann
exur
es to
the
Ann
ual F
inan
cial
Sta
tem
ent f
or th
e pe
riod
endi
ng 3
1 M
arch
201
9
Dep
artm
ent o
f Jus
tice
1 91
81
665
--
191
81
665
Sout
h Af
rican
Pol
ice
Ser
vice
s(SA
PS)
2525
1 94
31
665
--
1 94
31
665
--
--
--
--
--
--
--
--
Gov
ernm
ent P
rintin
g W
orks
-44
-15
3-
197
Lim
popo
Tou
rism
Aut
horit
y-
8 48
13
008
-3
008
8 48
1Li
mpo
po E
cono
mic
Dev
elop
men
t14
663
287
--
14 6
6328
7Ag
ency
Nat
iona
l Sch
ool o
f Gov
ernm
ent
-7
7-
77
209
ECO
NO
MIC
DEV
ELO
PMEN
T, E
NVI
RO
NM
ENT
AN
D T
OU
RIS
MVO
TE 6
AN
NEX
UR
ES T
O T
HE
AN
NU
AL
FIN
AN
CIA
L ST
ATE
MEN
TSFo
r the
yea
r end
ed 3
1 M
arch
201
9
Ann
exur
es to
the
Ann
ual F
inan
cial
Sta
tem
ent f
or th
e pe
riod
endi
ng 3
1 M
arch
201
9
Polit
ical
Offi
ce B
eare
rs P
ensi
on
Fund
2-
--
2-
14 6
65
14 6
65
8 81
9 3
015
153
17 6
80
8 97
2
1660
810
484
3 01
515
319
623
10 6
37
210
ECO
NO
MIC
DEV
ELO
PMEN
T, E
NVI
RO
NM
ENT
AN
D T
OU
RIS
MVO
TE 6
AN
NEX
UR
ES T
O T
HE
AN
NU
AL
FIN
AN
CIA
L ST
ATE
MEN
TSfo
r the
yea
r end
ed 3
1 M
arch
201
9
Ann
exur
es to
the
Ann
ual F
inan
cial
Sta
tem
ent f
or th
e pe
riod
endi
ng 3
1 M
arch
201
9
Not
e
Ope
ning
bal
ance
16 8
24
2
29
2
6 02
7
287
Ad
d/(L
ess)
: Adj
ustm
ents
to p
rior y
ear b
alan
ce
-
-
-
-Ad
d: A
dditi
ons/
Pur
chas
es –
Cas
h
31
552
753
39
812
6
33
Add
: A
dditi
ons
-Non
-cas
h
-
-
1
379
30
(L
ess)
: Dis
posa
ls
(1
126
)
(12
)
(1
642
)
(15
)(L
ess)
: Iss
ues
(
35 4
41)
(7
51)
(
49 9
63)
(7
24)
Add
/(Les
s): R
ecei
ved
curr
ent,
not p
aid
(Pai
d cu
rren
t yea
r, re
ceiv
ed p
rior y
ear)
1 3
79
-
-
-Ad
d/(L
ess)
: Adj
ustm
ents
20
2
1
211
18
Ther
e is
a d
iffer
ence
in a
dditi
ons
to in
vent
ory
on th
e no
te a
nd a
s pe
r the
ledg
er a
mou
ntin
g R
30,
due
to s
ome
inve
ntor
y re
ceiv
ed p
rior y
ear
and
acco
unte
d fo
r in
that
ye
ar w
hile
pai
d fo
r cur
rent
fina
ncia
l yea
r.
*“P
er m
ajor
cat
egor
y”di
sclo
sure
is o
nly
requ
ired
from
1 A
pril
2019
.
211
ECONOMIC DEVELOPMENT, ENVIRONMENT AND TOURISMVOTE 6
ANNEXURES TO THE ANNUAL FINANCIAL STATEMENTSfor the year ended 31 March 2019
Annexures to the Annual Financial Statement for the period ending 31 March 2019
Dwellings - -Non-residential buildings - -Other fixed structures 84 702 46 005 (14 721) 115 986
Dwellings - - - - -Non-residential buildings - - - - -Other fixed structures 79 221 58 393 (52 912) - 84 702
79 221 58 393 (52 912) - 84 702
212
ECONOMIC DEVELOPMENT, ENVIRONMENT AND TOURISMVOTE 6
ANNEXURES TO THE ANNUAL FINANCIAL STATEMENTSfor the year ended 31 March 2019
Annexures to the Annual Financial Statement for the period ending 31 March 2019
DBSA-Infrastracture 1 495 1 495