medium term revenue and expenditure framework (mtref) · wc048 knysna - supporting table sb1...

Roll-over Adjustments

Budget

Annexure 2

Supporting Budget Tables

2019/2020

Medium Term

Revenue and Expenditure

Framework (MTREF)

WC048 Knysna - Supporting Table SB1 Supporting detail to 'Budgeted Financial Performance' - 24 August 2019

Budget Year

+1 2020/21

Budget Year

+2 2021/22

Original

BudgetPrior Adjusted Accum. Funds

Multi-year

capital

Unfore.

Unavoid.

Nat. or Prov.

GovtOther Adjusts. Total Adjusts.

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

6 7 8 9 10 11 12 13

R thousands A A1 B C D E F G H

REVENUE ITEMS

Property rates

Total Property Rates 240,547 240,547 – – – 240,547 257,382 274,113

less Revenue Foregone (exemptions, reductions

and rebates and impermissable values in excess of

section 17 of MPRA) 11,714 11,714 – – – 11,714 12,535 13,352

Net Property Rates 228,833 228,833 – – – – – – 228,833 244,847 260,761

Service charges - electricity revenue

Total Service charges - electricity revenue 289,662 289,662 – – – 289,662 316,882 346,671

less Revenue Foregone (in excess of 50 kwh per

indigent household per month) 69 69 – – – 69 75 83

less Cost of Free Basis Services (50 kwh per

indigent household per month) 5,391 5,391 – – – – – – 5,391 5,899 6,456

Net Service charges - electricity revenue 284,203 284,203 – – – – – – 284,203 310,908 340,132

Service charges - water revenue

Total Service charges - water revenue 89,253 89,253 – – – 89,253 95,500 101,706

less Revenue Foregone (in excess of 6 kilolitres per

indigent household per month) 198 198 – – – 198 212 226

less Cost of Free Basis Services (6 kilolitres per

indigent household per month) 2,395 2,395 – – – – – – 2,395 2,563 2,730

Net Service charges - water revenue 86,660 86,660 – – – – – – 86,660 92,725 98,750

Service charges - sanitation revenue

Total Service charges - sanitation revenue 38,000 38,000 – – – 38,000 38,909 39,848

less Revenue Foregone (in excess of free sanitation

service to indigent households) 149 149 – – – 149 154 158

less Cost of Free Basis Services (free sanitation

service to indigent households) 1,950 1,950 – – – – – – 1,950 2,008 2,069

Net Service charges - sanitation revenue 35,901 35,901 – – – – – – 35,901 36,747 37,621 .

Service charges - refuse revenue

Total refuse removal revenue 33,466 33,466 – – – 33,466 37,182 39,792

Total landfill revenue – –

less Revenue Foregone (in excess of one removal a

week to indigent households) 50 50 – – – 50 56 60

less Cost of Free Basis Services (removed once a

week to indigent households) 1,567 1,567 – – – – – – 1,567 1,739 1,861

Net Service charges - refuse revenue 31,849 31,849 – – – – – – 31,849 35,387 37,871

Other Revenue By Source

List other revenue by source – –

Administrative Handling Fees 1,688 1,688 – – – 1,688 1,806 1,923

Collection Charges 201 201 – – – 201 215 229

Insurance Refund 477 477 – – – 477 510 543

Merchandising, Jobbing and Contracts 153 153 – – – 153 163 174

Skills Development Levy Refund 606 606 – – – 606 649 691

Application Fees for Land Usage 302 302 – – – 302 323 344

Building Plan Approval 1,488 1,488 – – – 1,488 1,593 1,696

Cemetery and Burial 386 386 – – – 386 413 440

Development Charges 569 569 – – – 569 609 648

Encroachment Fees 200 200 – – – 200 214 228

Housing (Boarding Services) - Private 1,135 1,135 – – – 1,135 1,214 1,293

Library Fees - Loan Fees 1 1 – – – 1 1 1

Valuation Services 197 197 – – – 197 211 225

Interest - Receivables - Merchandising, Jobbing and Contracts 416 416 – – – 416 445 474

Increase to net-realisable Value – – – – – – – –

Other 297 297 – – – 297 318 338

– –

Total 'Other' Revenue 1 8,116 8,116 – – – – – – 8,116 8,683 9,247

EXPENDITURE ITEMS

Employee related costs

Basic Salaries and Wages 192,889 192,889 (90) – (90) 192,798 201,082 215,054

Pension and UIF Contributions 32,725 32,725 – – – 32,725 35,939 38,345

Medical Aid Contributions 18,451 18,451 – – – 18,451 19,653 21,033

Overtime 9,954 9,954 – – – 9,954 10,651 11,343

Performance Bonus 313 313 – – – 313 334 356

Motor Vehicle Allowance 7,429 7,429 – – – 7,429 7,912 8,465

Cellphone Allowance 113 113 – – – 113 161 172

Housing Allowances 3,792 3,792 – – – 3,792 4,046 4,309

Other benefits and allowances 27,365 27,365 – – – 27,365 30,284 32,345

Payments in lieu of leave 3,420 3,420 – – – 3,420 3,659 3,897

Long service awards 1,126 1,126 – – – 1,126 1,205 1,283

Description Ref

Budget Year 2019/20


Budget Year

+1 2020/21

Budget Year

+2 2021/22

Original


Multi-year

capital

Unfore.

Unavoid.

Nat. or Prov.


Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

6 7 8 9 10 11 12 13


Description Ref

Budget Year 2019/20

Post-retirement benefit obligations 4 (7,101) (7,101) – – – (7,101) (7,599) (8,092)

sub-total 290,474 290,474 – – – (90) – (90) 290,384 307,327 328,509

Less: Employees costs capitalised to PPE – –

Total Employee related costs 1 290,474 290,474 – – – (90) – (90) 290,384 307,327 328,509

Contributions recognised - capital

List contributions by contract – –

– –

– –

– –

– –

– –

Total Contributions recognised - capital – – – – – – – – – – –

Depreciation & asset impairment

Depreciation of Property, Plant & Equipment 33,424 33,424 – – – – – – 33,424 27,925 27,104

Lease amortisation – –

Capital asset impairment – –

Depreciation resulting from revaluation of PPE – –

Total Depreciation & asset impairment 1 33,424 33,424 – – – – – – 33,424 27,925 27,104

Bulk purchases

Electricity Bulk Purchases 195,795 195,795 – – – 195,795 209,356 222,887

Water Bulk Purchases – –

Total bulk purchases 1 195,795 195,795 – – – – – – 195,795 209,356 222,887

Transfers and grants

Cash transfers and grants – –

Non-cash transfers and grants – –

Total transfers and grants – – – – – – – – – – –

Contracted services

List services provided by contract – –

Consultants and Professional Services - Business and Advisory - Accounting and Auditing98 98 – – – 98 101 104

Consultants and Professional Services - Business and Advisory - Business and Financial Management4,503 4,503 – – – 4,503 3,765 3,878

Consultants and Professional Services - Business and Advisory - Forensic Investigators764 764 – – – 764 787 811

Consultants and Professional Services - Business and Advisory - Human Resources50 50 – – – 50 52 53

Consultants and Professional Services - Business and Advisory - Occupational Health and Safety196 196 – – – 196 202 208

Consultants and Professional Services - Business and Advisory - Organisational1,666 1,666 – – – 1,666 1,716 1,767

Consultants and Professional Services - Business and Advisory - Project Management590 590 – – – 590 505 520

Consultants and Professional Services - Business and Advisory - Research and Advisory1,191 1,191 – – – 1,191 921 939

Consultants and Professional Services - Business and Advisory - Valuer and Assessors577 577 – – – 577 595 612

Consultants and Professional Services - Infrastructure and Planning - Engineering - Civil889 889 – – – 889 250 210

Consultants and Professional Services - Infrastructure and Planning - Engineering - Electrical1,280 1,280 – – – 1,280 1,319 1,358

Consultants and Professional Services - Infrastructure and Planning - Land and Quantity Surveyors98 98 – – – 98 – –

Consultants and Professional Services - Infrastructure and Planning - Landscape Designer200 200 – – – 200 – –

Consultants and Professional Services - Infrastructure and Planning - Town Planner– – – – – – 2,000 3,000

Consultants and Professional Services - Legal Cost - Collection 1,470 1,470 – – – 1,470 1,514 1,560

Consultants and Professional Services - Legal Cost - Legal Advice and Litigation2,941 2,941 – – – 2,941 3,030 3,121

Contractors - Artists and Performers 626 626 – – – 626 645 664

Contractors - Building 72,455 72,455 (2,566) – (2,566) 69,889 3,391 3,483

Contractors - Catering Services 589 589 – – – 589 605 619

Contractors - Chipping 294 294 – – – 294 303 312

Contractors - Electrical 2,870 2,870 – – – 2,870 3,241 3,266

Contractors - Event Promoters 1,260 1,260 – – – 1,260 1,293 1,318

Contractors - Forestry 833 833 – – – 833 850 850

Contractors - Graphic Designers 588 588 – – – 588 586 592

Contractors - Maintenance of Buildings and Facilities 10,606 10,606 – 285 285 10,891 9,676 9,762

Contractors - Maintenance of Equipment 9,973 9,973 – – – 9,973 10,758 10,517

Contractors - Maintenance of Unspecified Assets 41,432 41,432 – – – 41,432 41,598 44,084

Contractors - Management of Informal Settlements 3,940 3,940 – – – 3,940 5,451 5,614

Contractors - Pest Control and Fumigation 16 16 – – – 16 16 17

Contractors - Plants, Flowers and Other Decorations 15 15 – – – 15 15 15

Contractors - Prepaid Electricity Vendors 10,375 10,375 – – – 10,375 10,627 10,763

Contractors - Safeguard and Security 49 49 – – – 49 50 52

Contractors - Sewerage Services 3,886 3,886 – – – 3,886 1,871 4,037

Contractors - Sports and Recreation 1,127 1,127 – – – 1,127 1,161 1,196

Contractors - Traffic and Street Lights 25 25 – – – 25 25 26

Contractors - Transportation 90 90 – – – 90 92 92

Outsourced Services - Administrative and Support Staff 5,672 5,672 – – – 5,672 5,832 5,976

Outsourced Services - Alien Vegetation Control 1,303 1,303 – – – 1,303 1,351 1,410

Outsourced Services - Burial Services 20 20 – – – 20 20 21

Outsourced Services - Business and Advisory - Commissions and Committees819 819 – – – 819 843 869

Outsourced Services - Business and Advisory - Communications 118 118 – – – 118 121 125


Budget Year

+1 2020/21

Budget Year

+2 2021/22

Original


Multi-year

capital

Unfore.

Unavoid.

Nat. or Prov.


Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

6 7 8 9 10 11 12 13


Description Ref

Budget Year 2019/20

Outsourced Services - Business and Advisory - Human Resources 299 299 – – – 299 308 317

Outsourced Services - Business and Advisory - Project Management 1,171 1,171 – – – 1,171 109 110

Outsourced Services - Catering Services 36 36 – – – 36 37 37

Outsourced Services - Cleaning Services 392 392 – – – 392 404 416

Outsourced Services - Clearing and Grass Cutting Services 926 926 – – – 926 945 947

Outsourced Services - Connection/Dis-connection - Electricity 103 103 – – – 103 105 105

Outsourced Services - Hygiene Services 104 104 – – – 104 107 111

Outsourced Services - Internal Auditors 500 500 – – – 500 – –

Outsourced Services - Litter Picking and Street Cleaning 4,231 4,231 – – – 4,231 4,316 4,316

Outsourced Services - Meter Management 1,918 1,918 – – – 1,918 1,788 2,158

Outsourced Services - Personnel and Labour 98 98 – – – 98 101 104

Outsourced Services - Professional Staff 4,120 4,120 – – – 4,120 4,202 4,202

Outsourced Services - Refuse Removal 1,882 1,882 – 690 690 2,572 1,938 1,996

Outsourced Services - Security Services 7,031 7,031 – – – 7,031 7,171 7,180

Outsourced Services - Sewerage Services 800 800 – – – 800 505 520

Outsourced Services - Translators, Scribes and Editors 43 43 – – – 43 44 44

Outsourced Services - Transport Services 147 147 – – – 147 151 156

– –

– –

sub-total 1 209,293 209,293 – – – (2,566) 975 (1,591) 207,702 139,408 146,538

Allocations to organs of state:

Electricity – –

Water – –

Sanitation – –

Other – –

Total contracted services?? 209,293 209,293 – – – (2,566) 975 (1,591) 207,702 139,408 146,538

Other Expenditure By Type

Collection costs – –

Contributions to 'other' provisions – –

Consultant fees – –

Audit fees – –

General expenses 3,5 – –

List Other Expenditure by Type – –

Operating Leases - Infrastructure - Solid Waste Disposal 425 425 – – – 425 434 434

Operating Leases - Investment Properties 6,860 6,860 – – – 6,860 6,997 6,997

Operating Leases - Machinery and Equipment 6,429 6,429 – – – 6,429 6,541 6,541

Operating Leases - Transport Assets 971 971 – – – 971 70 70

Operational Cost - Advertising, Publicity and Marketing - Corporate and Municipal Activities43 43 – – – 43 44 44

Operational Cost - Advertising, Publicity and Marketing - Gifts and Promotional Items66 66 – – – 66 67 67

Operational Cost - Advertising, Publicity and Marketing - Signs 298 298 – – – 298 304 304

Operational Cost - Advertising, Publicity and Marketing - Staff Recruitment 594 594 – – – 594 606 606

Operational Cost - Advertising, Publicity and Marketing - Tenders 995 995 – – – 995 1,015 1,015

Operational Cost - Bank Charges, Facility and Card Fees - Bank Accounts 2,410 2,410 – – – 2,410 2,458 2,458

Operational Cost - Brokers Fees 151 151 – – – 151 154 154

Operational Cost - Bursaries (Employees) 822 822 – – – 822 838 838

Operational Cost - Communication - Licences (Radio and Television) 21 21 – – – 21 22 22

Operational Cost - Communication - Satellite Signals 13 13 – – – 13 13 13

Operational Cost - Contribution to Provisions - Alien Vegetation 842 842 – – – 842 858 858

Operational Cost - Contribution to Provisions - Decommissioning, Restoration and Similar Liabilities - Landfill Sites5,880 5,880 – – – 5,880 5,998 5,998

Operational Cost - Copy Right Fees 98 98 – – – 98 100 100

Operational Cost - Cost relating to the Sale of Houses 39 39 – – – 39 40 40

Operational Cost - Courier and Delivery Services 1,644 1,644 – – – 1,644 1,677 1,677

Operational Cost - Deeds 237 237 – – – 237 166 166

Operational Cost - Dumping Fees (District Council) 4,900 4,900 – – – 4,900 4,998 4,998

Operational Cost - Electricity Compliance Certificate 2,548 2,548 – – – 2,548 1,960 1,960

Operational Cost - Entertainment - Executive Mayor 39 39 – – – 39 40 40

Operational Cost - External Audit Fees 4,085 4,085 – – – 4,085 4,166 4,166

Operational Cost - External Computer Service - Information Services 235 235 – – – 235 240 240

Operational Cost - External Computer Service - Remote Server Access 408 408 – – – 408 416 416

Operational Cost - External Computer Service - Software Licences 7,956 7,956 – – – 7,956 8,115 8,115

Operational Cost - External Computer Service - Specialised Computer Service1,274 1,274 – – – 1,274 1,299 1,299

Operational Cost - Full Time Union Representative 147 147 – – – 147 150 150

Operational Cost - Hire Charges 3,463 3,463 500 – 500 3,963 2,033 2,033

Operational Cost - Insurance Underwriting - Claims paid to Third Parties 54 54 – – – 54 55 55

Operational Cost - Insurance Underwriting - Insurance Brokers Fees 2,732 2,732 – – – 2,732 2,786 2,786

Operational Cost - Insurance Underwriting - Insurance Claims 1,321 1,321 – – – 1,321 1,348 1,348

Operational Cost - Land Alienation Costs 4,410 4,410 – – – 4,410 – –

Operational Cost - Levies Paid - Water Resource Management Charges 111 111 – – – 111 114 114

Operational Cost - Licences - Motor Vehicle Licence and Registrations 577 577 – – – 577 589 589

Operational Cost - Management Fee 1,993 1,973 – – – 1,973 2,914 2,914

Operational Cost - Municipal Services 216 216 – – – 216 221 221

Operational Cost - Personnel Agency Fees [Personnel Recruitment Costs] 202 202 – – – 202 206 206


Budget Year

+1 2020/21

Budget Year

+2 2021/22

Original


Multi-year

capital

Unfore.

Unavoid.

Nat. or Prov.


Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

6 7 8 9 10 11 12 13


Description Ref

Budget Year 2019/20

Operational Cost - Printing, Publications and Books 339 339 – – – 339 346 346

Operational Cost - Professional Bodies, Membership and Subscription 6,679 6,679 – – – 6,679 4,594 4,594

Operational Cost - Registration Fees - Professional and Regulatory Bodies 14 14 – – – 14 – –

Operational Cost - Registration Fees - Seminars, Conferences, Workshops and Events - National2,493 2,493 – – – 2,493 2,543 2,543

Operational Cost - Remuneration to Ward Committees 270 270 – – – 270 275 275

Operational Cost - Resettlement Cost 28 28 – – – 28 29 29

Operational Cost - Signage 379 379 – – – 379 386 386

Operational Cost - Skills Development Fund Levy 2,221 2,221 – – – 2,221 2,265 2,265

Operational Cost - Transport Provided as Part of Departmental Activities - Events80 80 – – – 80 82 82

Operational Cost - Travel and Subsistence - Domestic - Accommodation 837 825 90 – 90 915 854 854

Operational Cost - Travel and Subsistence - Domestic - Daily Allowance 368 475 – – – 475 375 375

Operational Cost - Travel and Subsistence - Domestic - Food and Beverage (Served)95 95 – – – 95 97 97

Operational Cost - Travel and Subsistence - Domestic - Incidental Cost 59 59 – – – 59 61 61

Operational Cost - Travel and Subsistence - Domestic - Transport with Operator - Public Transport - Air Transport156 156 – – – 156 159 159

Operational Cost - Travel and Subsistence - Domestic - Transport with Operator - Public Transport - Road Transport23 23 – – – 23 23 23

Operational Cost - Travel and Subsistence - Domestic - Transport without Operator - Car Rental63 63 – – – 63 64 64

Operational Cost - Travel and Subsistence - Domestic - Transport without Operator - Own Transport1,140 1,045 – – – 1,045 1,163 1,163

Operational Cost - Travel and Subsistence - Non-employees 391 391 – – – 391 399 399

Operational Cost - Uniform and Protective Clothing 7 7 – – – 7 8 8

Operational Cost - Workmen's Compensation Fund 1,312 1,312 – – – 1,312 1,338 1,338

Gains and Losses: Inventory - Decrease in net-realisable Value (121) (121) – – – (121) (138) (157)

– –

– –

Total Other Expenditure 1 82,341 82,321 – – – 590 – 590 82,911 74,973 74,953

Repairs and Maintenance

by Expenditure Item 14

Employee related costs – – – – – – – –

Other materials – – – – – – – –

Contracted Services 69,454 69,454 – – – 69,454 66,847 71,598

Other Expenditure 2,548 2,548 – – – 2,548 1,960 1,960

Total Repairs and Maintenance Expenditure 15 72,002 72,002 – – – – – – 72,002 68,806 73,558

WC048 Knysna - Supporting Table SB2 Supporting detail to 'Financial Position Budget' - 24 August 2019

Budget Year

+1 2020/21

Budget Year

+2 2021/22

Original


Multi-year

capital

Unfore.

Unavoid.

Nat. or Prov.


Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

4 5 6 7 8 9 10 11


ASSETS

Call investment deposits

Call deposits – –

Other current investments – –

Total Call investment deposits 1 – – – – – – – – – – –

Consumer debtors

Consumer debtors 127,295 127,295 (13) (13) 127,283 137,723 148,750

Less: provision for debt impairment 75,859 75,859 – – – – – – 75,859 84,004 92,679

Total Consumer debtors 1 51,436 51,436 – – – – (13) (13) 51,424 53,719 56,071

Debt impairment provision

Balance at the beginning of the year 116,080 116,080 – 116,080 75,859 84,004

Contributions to the provision (40,221) (40,221) – (40,221) 8,146 8,675

Bad debts written off – –

Balance at end of year 75,859 75,859 – – – – – – 75,859 84,004 92,679

Property, plant & equipment

PPE at cost/valuation (excl. finance leases) 1,935,522 1,935,522 55,154 55,154 1,990,676 2,183,172 2,334,996

Leases recognised as PPE 2 – –

Less: Accumulated depreciation 567,260 567,260 – – 567,260 595,185 622,289

Total Property, plant & equipment 1 1,368,262 1,368,262 – – – – 55,154 55,154 1,423,416 1,587,987 1,712,707

LIABILITIES

Current liabilities - Borrowing

Short term loans (other than bank overdraft) – –

Current portion of long-term liabilities 19,680 19,680 – 19,680 19,680 19,680

Total Current liabilities - Borrowing 19,680 19,680 – – – – – – 19,680 19,680 19,680

Trade and other payables

Trade Payables 12 108,237 108,237 – 108,237 120,143 134,560

Other creditors – –

Unspent conditional grants and receipts 315 315 – 315 315 315

VAT – –

Total Trade and other payables 1 108,552 108,552 – – – – – – 108,552 120,458 134,875

Non current liabilities - Borrowing

Borrowing 3 237,264 237,264 15,821 15,821 253,085 280,794 286,632

Finance leases (including PPP asset element) 1,198 1,198 – 1,198 1,198 1,198

Total Non current liabilities - Borrowing 238,462 238,462 – – – – 15,821 15,821 254,283 281,992 287,830

Provisions - non current

Retirement benefits 114,742 114,742 – 114,742 120,299 126,133

List other major items – –

Refuse landfill site rehabilitation 19,331 19,331 (6,000) (6,000) 13,331 19,329 25,327

Other – –

Total Provisions - non current 134,074 134,074 – – – – (6,000) (6,000) 128,074 139,628 151,460

CHANGES IN NET ASSETS

Accumulated surplus/(Deficit)

Accumulated surplus/(Deficit) - opening balance 1,023,606 1,023,606 – 1,023,606 1,109,950 1,217,804

Appropriations to Reserves 52,730 52,730 33,613 33,613 86,344 87,854 109,886

Transfers from Reserves – – 20,000

Depreciation offsets – –

Other adjustments – –

Accumulated Surplus/(Deficit) 1 1,076,336 1,076,336 – – – – 33,613 33,613 1,109,950 1,217,804 1,327,689

Reserves

Housing Development Fund – –

Capital replacement 40,500 40,500 – 40,500 20,500 20,500

Self-insurance – –

Other reserves (list) – –

Revaluation – –

Total Reserves 2 40,500 40,500 – – – – – – 40,500 20,500 20,500

TOTAL COMMUNITY WEALTH/EQUITY 2 1,116,836 1,116,836 – – – – 33,613 33,613 1,150,450 1,238,304 1,348,189

Total capital expenditure includes expenditure on nationally significant priorities:

Provision of basic services – –

2010 World Cup – –

– –

RefDescription

Budget Year 2019/20

WC048 Knysna - Supporting Table SB3 Adjustments to the SDBIP - performance objectives - 24 August 2019Budget Year +1

2020/21Budget Year +2

2021/22Original Budget Total Adjusts. Adjusted Budget Adjusted Budget Adjusted Budget

A G HVote 1 - Execuitve and Council

Function 1 - Basic Services

Sub-function 1 - Electrical Network UsersThe number of single residential properties with access to basic level of electricity.

Number of registered consumers on the Promun billing system. 14100 0 14100 14100 14100

Sub-function 2 - Water Network UsersThe number of single residential properties with Access to basic level of water

Number of registered consumers on the Promun billing system. 11000 0 11000 11000 11000

Sub-function 3 - Sanitation ( Waste Water) Network Users

The number of single residential properties with access to basic level of sanitation

Number of registers domestic consumers on the Promun billing system. 12300 0 12300 12300 12300

Sub-function 4 - Refuse (Solid Waste) Network Users

The number of single residential properties with level of solid waste removal

Number of registered domestic consumers on the Promun billing system. 15200 0 15200 15200 15200

Sub-function 5 - Rebates Water

The number of formalised single properties with access to free basic service: ELECTRICY

Number of registered 20 amp 50kWH domestic consumers on the Itron prepaid system. 7085 0 7085 7085 7085

Sub-function 6 - Rebates Sanitation/Sewerage (Waste Water)The number of formalised single properties with access to free

basic service: WATERNumber of single residential properties receiving free basic Water as per indigent register 1552 0 1552 1552 1552

Sub-function 7 - Rebates Refuse (Solid Waste)

The number of formalised single properties with access to free basic service: SANITATION / SEWERAGE

Number of single residential properties receiving free basic Sanitation / Sewer as per indigent register 1552 0 1552 1552 1552

Sub-function 8 - Rebates Free Basic Service Electricity

The number of formalised single properties with access to free basic service: SOLID WASTE / REFUSE

Number of single residential properties receiving free basic Solid Waste / Refuse as per indigent register 1552 0 1552 1552 1552

Function 2 - Economic Development

Sub-function 1 - Expanded Public Works Programme (EPWP)Number of Expanded Public Works Programme (EPWP) job

opportunities created by the organisation Number of EPWP jobs created 1600 0 1600 1600 1600

Function 3 - Financial Ratios

Sub-function 1 - Debt Coverage

Financial viability as expressed by the following ratio:

Debt Coverage(Numerator/denominator) Total Revenue-Less: grants recognised/Debt service payments due 20.3 0 20.3 20.3 20.3

Sub-function 2 - Cost Coverage


Cost Coverage(Numerator/denominator) Cash and cash equivalent & Investments/Fixed monthly cost 1.3 0 1.3 1.3 1.3

Sub-function 3 - Outstanding Service Debtors to Revenue


Outstanding Service Debtors to Revenue Total outstanding debtors / Total service revenue 30.7 0 30.7 30.7 30.7

Function 4 - Human Resources

Sub-function 1 - Executive Level Equity

employed in the three highest levels of management in compliance with the approved employment equity plan

System approved EEP versus actual employment figures at 30 June. 80 0 80 80 80

Sub-function 2 - WSP BudgetPercentage budget spent on implementation of workplace skills plan (WSP)

Percentage of budget spent on training in support of the WSP 1 0 1 1 1

Function 5 - Municipal Manager

Sub-function 1 - Capital Expenditure

The percentage of a Municipality's capital budget actually spent on budgeted capital projects

budget_ less any contingent liabilities relating to Capital budget. 100 0 100 100 100

Description Unit of measurement

Budget Year 2019/20

Sub-function 2 - Internal Audit

Accountability Agreements

Accountability agreements rolled out to all TASK levels above T12 (Excluding Directors and Managers covered by performance agreements) 100 0 100 100 100

Long Term Plan Submission of the 5 to 10 year plan to Council 1 0 1 1 1

Internal Audit Charter Review an submission of IA Charter to the Audit Committee 1 0 1 1 1

Audit Committee Charter Review an submission of AC Charter to Council 1 0 1 1 1

Sub-function 3- Risk Management & Compliance

Risk Management Strategy and PolicyReview Risk Management Strategy and Policy by CRO and submission to the Risk Management Committee 1 0 1 1 1

Risk Management Committee CharterReview the Risk Management Committee Charter by CRO and submission to the Risk Management Committee 1 0 1 1 1

Sub-function 4 - Integrated Development Plan & Institutional Performance Management

Performance Management Policy FrameworkA complete review will commence in the 2019/2020 financial year throughout 2020/2021 1 0 1 1 1

Integrated Development Plan ReviewFinal Integrated Development Plan submitted to Council by 31 May 2020 1 0 1 1 1

The percentage of a Municipality's capital budget actually spent on budgeted capital projects

budget_ less any contingent liabilities relating to Capital budget. 100 0 100 100 100

Sub-function 5 - Communication & Intergovernmental Relations Communication Strategy

Review and submission of the Communication Strategy to Council 1 0 1 1 1

Vote 2 - Corporate Services

Function 1 - Director Corporate Services

Sub-function 1 - Human Resources

Employment Equity PlanReviewed annually and submitted to the relevant Section 80 Committee 1 0 1 1 1

Workplace Skills PlanReviewed annually and submitted to the relevant Section 80 Committee 1 0 1 1 1

appointees, GMR(2) appointees, Health and Safety Representatives, First Aiders, etc. Ensure that all OHS appointments are completed 100 0 100 100 100

Establish OHS Committees and have meetings at least every 3 months

Ensure that all committees have been established and is functioning properly 4 0 4 4 4

Identify the hazards and evaluate the risks associated with listed work Conduct Health Risk Assessments in all areas 100 0 100 100 100

Employees exposed to listed work should be subjected to medical surveillance Subject employees to medical surveillance 100 0 100 100 100

Sub-function 2 - Information & Communication TechnologyFour IT Steering Committee meetings per annum Number of IT Steering Committee meetings held per annum 4 0 4 4 4

Vote 3 - Financial Services

Function 1 - Director: Financial Management

Sub-function 1 - Financial Management Services

Grant funding expenditure Finance Directorate

Spend 100% of all grant funding (Finance Directorate allocations) during the financial year in accordance with the transfer payment agreement by 30 June 100 0 100 100 100

Review the Cost reflective tariff model

Cost reflective tariff model calculated reviewed and submitted to Council for sanitation, water, electricity rates charges and submit to Council by 31 March 2020 for the 2019/2020 financial year 1 0 1 1 1

Finance Directorate managerial meetingsHold monthly meetings with managers (except December and January) 10 0 10 10 10

Council Resolution reports Finance Directorate

Submit monthly reports to the MM on the progress made with the implementation of Council resolutions (except for December and January) 12 0 12 12 12

Annual Financial Statements Annual financial statements submitted by 31 August to AGSA 1 0 1 1 1

Audit Finding Plan Compile a plan to address the audit findings of 2018/19 and submit to the Municipal Manager by 20 December 2019 1 0 1 1 1

Section 52 reports

Submit the quarterly MFMA Sec 52 reports to the Mayor of actual revenue and expenditure against the approved budget within 30 days after the end of the quarter 4 0 4 4 4

Section 72 report Submit the Section 72 report to the Mayor by 25 January 1 0 1 1 1

Reviewed insurance portfolio by 30 June 2020Compile and submit a report confirming the review of the insurance portfolio to the section 80 committee by 30 June 1 0 1 1 1

Sub-function 2 - Revenue Services

Reports on outstanding debt of Councillors and officials to CouncilCouncillors and officials within 30 days after the end of the quarter 4 0 4 4 4

Revenue enhancement management reportsmanagement report on a quarterly basis to the relevant section 80 committee 4 0 4 4 4

Number of months it takes to cover fix operating expenditure with available cash

Financial viability measured in terms of the available cash to cover fixed operating expenditure as at 30 June 2020 ((Cash and Cash Equivalents - Unspent Conditional Grants - Overdraft) + Short Term Investment) / Monthly Fixed Operational Expenditure excluding (Depreciation, Amortisation, and Provision for Bad Debts, Impairment and Loss on Disposal of Assets)) 1 0 1 1 1

Revision of the Customer Care, Credit Control & Debt Collection Policy

Annual revision of the Customer Care, Credit Control & Debt Collection Policy to cater for the changing municipal environment and to ensure financial viability 1 0 1 1 1

Sub-function 3 - Supply Chain Management

Procurement PlanCompile a procurement plan of all capital projects and submit to the MM for approval by 30 June 1 0 1 1 1

Annual stock take report submitted to Council by 31 AugustSubmit the annual inventory stock take report of the financial year to Council by 31 August 1 0 1 1 1

Report on the Implementation of the Supply Chain Management policy

Submit a report to the Mayor on the implementation of the Supply Chain Management policy by 31 July 1 0 1 1 1

Monthly deviations reports to Council Submit a monthly deviations report to Council 12 0 12 12 12

Vote 4 - Planning & Economic Development

Function 1 - Director: Planning & Economic Development

Sub-function 1 - Economic Development

SMME Training Programmes and Business Development InitiativesImplement 12 SMME training and business development sessions 12 0 12 12 12

InvestKnysna BrochureFinalise and publish InvestKnysna electronic brochure on municipal website 1 0 1 1 1

Timber Sector Industry Workshop. Coordination of Timber Industry Workshop. 1 0 1 1 1

Sub-function 2 - Environmental Management

Skills training programme for unemployed youth in Knysna Number of training courses provided for Unemployed Youth 6 0 6 6 6

Estuary Pollution Management River Health Staff Employed to Manage Pollution Ingress 45 0 45 45 45

Environmental Education programmeMinimum 6 environmental education projects, programmes or interventions completed 6 0 6 6 6

Environmental Strategy Draft Environmental Strategy Tabled to Council 1 0 1 1 1

Outdoor Advertising Heritage and Aesthetics Bylaw Review Draft Review Tabled to Council 1 0 1 1 1

Sub-function 3 - Land Use Management

Zoning Scheme Finalised Draft of final Zoning Scheme tabled to Council 1 0 1 1 1

Vote 5 - Community Services

Function 1 - Director: Community Services

Sub-function 1 - Parks & Recreation

Create modernized landscaped gardens due to water shortage that will be more manageable and sustainable Less water usage and minimize density in gardens. 1 0 1 1 1

Repairs to one boardwalk within the Greater Knysna areaQuality boardwalks and access stairways to frequently visited beaches and public facilities 1 0 1 1 1

Sub-function 2 - Public Safety

Community fire prevention outreach programmes 4 x per month 16 0 16 16 16

Compliance with hazardous substances legislation (Dangerous goods vehicles inspections) 1 x per month 12 0 12 12 12

Disaster Management Systems Preparedness, response and recovery planning 1 0 1 1 1

Sub-function 3 - Social Services & Special Programmes

Fire Safety Risk Inspections 10 x per month 120 0 120 120 120

To develop a Youth Development Strategy have a more holistic approach in terms of youth development programmes. 1 0 1 1 1

Roll-out of youth development programmes Identification of youth development programmes & projects in the GKMA under the auspices of the Youth Advisory Offices 4 0 4 4 4

To facilitate increased participation of local older persons in the Golden Games which will enhance their physical well-being.

To enhance community based programmes aimed at improving the wellness of older persons in communities 1 0 1 1 1

Youth Development Policy Review and submitted to the relevant Section 80 Committee 1 0 1 1 1

Establishment of a functional Sport Council

To establish a fully functional Sport Council that consists of all the sport codes in Knysna. The Sport Council will act as an advisory body to council with matters relating to facility upgrading, events and sport development programmes. 1 0 1 1 1

Sub-function 3 - Waste Management

Expanded re-use & recycling programme Increased participation in waste recycling initiatives in all wards 4 0 4 4 4

Integrated Waste Management Plan Review and submitted to the relevant Section 80 Committee 1 0 1 1 1

Vote 6 - Infrastructure Services

Function 1 - Director: Infrastructure Services

Sub-function 1 - Water & Wastewater Services

Investigation of future sanitation infrastructure requirements Conducting a feasibility study for the establishment of an additional WWTW at Windheuwel, Knysna 100 0 100 100 100

Sewer Master Plan review and update Updating of water & sewer master plans annually 100 0 100 100 100

Complete all proposed Water Capital Projects for the 2019/2020 financial year within the available resource allocations

Complete all proposed water capital projects for the financial year within the available budget. 100 0 100 100 100

Installation of water management devices at individual households Phase 1 – Water management devices have been installed at 1 200 households in Old Place and Khayalethu 1200 0 1200 1200 1200

Ensure long term water security Upgrading the capacity of the Charlesford pump storage scheme(Mechanical & Electrical) 100 0 100 100 100

Sub-function 2 - Electrical & Mechanical Services

Complete all proposed Electrical Capital Projects for the 2019/2020 financial year within the available resource allocations

Complete all electrical capital projects for the financial year within the available budget. 100 0 100 100 100

Implementation of the Medium Voltage (MV) distribution network master plan

Replacement of overhead lines with underground MV cables(300m) 300 0 300 300 300

Upgrading of and acquisition of new electricity infrastructure as part of the long term capital investment programme

electricity supply to Hornlee and Oupad(Shamrock Substation) 100 0 100 100 100

Upgrading of and acquisition of new electricity infrastructure as part of the long term capital investment programme Upgrading of the Eastford Substation – Phase 2 100 0 100 100 100

Upgrading of and acquisition of new electricity infrastructure as part of the long term capital investment programme

Upgrading of the Saltriver – Brenton power line and substation(building) 100 0 100 100 100

Eradication of electricity backlogs Electrification of informal settlements in high priority areas (INEP) 4000000 0 4000000 4000000 4000000

Ensuring reliable public lighting Conversion of existing luminaires with an approved energy efficient equivalent, externally funded 500 0 500 500 500

Electricity Master PlanA draft Master Plan upon completion will be submitted to Council for consideration. 1 0 1 1 1

Sub-function 3 - Roads, Transport & Storm Water Services

Complete all proposed Roads and Stormwater Maintenance projects for the 2019/2020 financial year within the available resource allocations

100% expenditure of the maintenance budget for Main Roads, Streets and Stormwater (Operational votes [Branch] 86, 87 and 88 only sub-vote-no 22) 100 0 100 100 100

the 2019/2020 financial year within the available resource allocations

Complete all roads and stormwater capital projects for the financial year within the available budget. 100 0 100 100 100

Repair roads and related services m2 Repaired potholes, etc. 10000 0 10000 10000 10000

Resurfacing of roads Km of roads resurfaced 11 0 11 11 11

Gravel road maintenance Km Re-gravelled roads 7 0 7 7 7

Upgrading of the storm water network High priority areas where storm water infrastructure is required needs to be identified (m) 600 0 600 600 600

Sub-function 4 - Project Management Office

Municipal Infrastructure Grant (MIG)Complete all MIG funded capital projects for the financial year within the available budget. 100 0 100 100 100

Vote 7 - Human Settlements Administration

Function 1 - Director: Human Settlements Administration

Sub-function 1 - Spatial Development Framework

Strategic Human Settlement Plan developmentSubmit the Strategic Human Settlement Plan to Council for approval. 1 0 1 1 1

Strategic Human Settlement Plan submissionSubmit the Strategic Human Settlement Plan to the Western Cape Provincial Government for information 1 0 1 1 1

IHS Directorate capacity enhancement

Implement a Capacity Rollout Plan - Enhance capacity by utilising job descriptions, workplace skills audit and planning and employee placement (Funded posts only) 100 0 100 100 100

Develop Housing Policy Framework Submit to Council for approval by end September 2019 1 0 1 1 1

Development of a IHS Housing Policy based Operational Procedures Manual

Submit to Top Management Team and Section 80 for information 1 0 1 1 1

Implementation of IHS Operational Procedures Manual

Roadshow, workshop of IHS Operational Procedures Manual with Council, extended management team, employees, and the relevant Clients/Communities 6 0 6 6 6

Housing Core functions realigned to a dedicated IHS directorate

Submit to Council a SWOT analysis on housing-related functions to be reassigned to the IHS Directorate. Including the acquisition of external capacity as and when required. 1 0 1 1 1

And so on for the rest of the Votes 0 0 0 0

References

2. Include the estimated effect on the target of each component of an adjustment budget (B to G)

3. Include all Basic Services performance targets from Table A10 to ensure Table SA7 represents all strategic responsibilities

4. Total target adjustments G = B + C + D + E + F

6. NOTE - include adjustsment by 'exception' (only where amended)

1. Include a measurable performance objective for each revenue source (within a relevant function) and each vote (MFMA s17(3)(b))

5. Total Adjusted Budget targets H = (A or A1/2 etc) + G

WC048 Knysna - Supporting Table SB4 Adjustments to budgeted performance indicators and benchmarks - 24 August 2019

2016/17 2017/18 2018/19Budget Year

+1 2020/21

Budget Year

+2 2021/22

Audited

Outcome

Audited

Outcome

Audited

Outcome

Original

BudgetPrior Adjusted

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

Borrowing Management

Credit Rating Short term/long term rating

Capital Charges to Operating Expenditure Interest & Principal Paid /Operating

Expenditure

5.8% 5.8% 5.8% 5.9% 6.3%

Capital Charges to Own Revenue Finance charges & Repayment of borrowing

/Own Revenue

0.0% 0.0% 0.0% 0.0% 0.0%

Borrowed funding of 'own' capital expenditure Borrowing/Capital expenditure excl. transfers

and grants

43.5% 43.5% 39.6% 38.9% 22.1%

Safety of Capital

Gearing Long Term Borrowing/ Funds & Reserves 588.8% 588.8% 627.9% 1375.6% 1404.0%

Liquidity

Current Ratio Current assets/current liabilities 113.9% 113.9% 98.9% 88.2% 90.2%

Current Ratio adjusted for aged debtors Current assets/current liabilities less debtors >

90 days/current liabilities

113.9% 113.9% 0.0% 0.0% 0.0%

Liquidity Ratio Monetary Assets/Current Liabilities 0.1 0.1 0.0 0.0 0.1

Revenue Management

Annual Debtors Collection Rate (Payment Level %) Last 12 Mths Receipts/ Last 12 Mths Billing

Current Debtors Collection Rate (Cash receipts % of

Ratepayer & Other revenue)

Outstanding Debtors to Revenue Total Outstanding Debtors to Annual Revenue 17.7% 17.7% 17.6% 17.2% 16.5%

Longstanding Debtors Recovered Debtors > 12 Mths Recovered/Total Debtors >

12 Months Old

0.0% 0.0% 0.0% 0.0% 0.0%

Creditors Management

Creditors System Efficiency % of Creditors Paid Within Terms (within

MFMA s 65(e))

Creditors to Cash and Investments 441.6% 441.6% 575.7% -2016.9% 1078.7%

Other Indicators

Total Volume Losses (kW)

Total Cost of Losses (Rand '000)

% Volume (units purchased and generated

less units sold)/units purchased and

generated

Total Volume Losses (kℓ)

Total Cost of Losses (Rand '000)

% Volume (units purchased and generated

less units sold)/units purchased and

generated

Employee costs Employee costs/(Total Revenue - capital

revenue)

30.0% 30.0% 29.8% 30.1% 30.2%

Remuneration Total remuneration/(Total Revenue - capital

revenue)

Repairs & Maintenance R&M/(Total Revenue excluding capital

revenue)

7.4% 7.4% 7.4% 6.7% 6.8%

Finance charges & Depreciation FC&D/(Total Revenue - capital revenue) 6.7% 6.7% 6.6% 6.0% 5.8%

IDP regulation financial viability indicators

i. Debt coverage (Total Operating Revenue - Operating

Grants)/Debt service payments due within

financial year)

1399.5% 1399.5% 1399.5% 1348.2% 1446.4%

ii. O/S Service Debtors to Revenue Total outstanding service debtors/annual

revenue received for services

5.3% 5.3% 5.3% 5.3% 5.1%

iii. Cost coverage (Available cash + Investments)/monthly fixed

operational expenditure

0.0 0.0 0.0 0.0 0.0

Description of financial indicator Basis of calculation

Budget Year 2019/20

Water Distribution Losses (2)

Electricity Distribution Losses (2)

WC048 Knysna - Supporting Table SB5 Adjustments Budget - social, economic and demographic statistics and assumptions - 24 August 20192016/17 2017/18 2018/19 Budget Year

2019/20

Outcome Outcome Outcome Original

Budget

Outcome Outcome Outcome

Demographics

Population

Females aged 5 - 14

Males aged 5 - 14

Females aged 15 - 34

Males aged 15 - 34

Unemployment

Monthly Household income ( no. of households) 1, 12

None

R1 - R1 600

R1 601 - R3 200

R3 201 - R6 400

R6 401 - R12 800

R12 801 - R25 600

R25 601 - R51 200

R52 201 - R102 400

R102 401 - R204 800

R204 801 - R409 600

R409 601 - R819 200

> R819 200

Poverty profiles (no. of households)

< R2 060 per household per month 13

Insert description 2

Household/demographics (000)

Number of people in municipal area

Number of poor people in municipal area

Number of households in municipal area

Number of poor households in municipal area

Definition of poor household (R per month)

Housing statistics 3

Formal

Informal

Total number of households - - - - - - - - -

Dwellings provided by municipality 4

Dwellings provided by province/s

Dwellings provided by private sector 5

Total new housing dwellings - - - - - - - - -

Economic 6

Inflation/inflation outlook (CPIX)

Interest rate - borrowing

Interest rate - investment

Remuneration increases

Consumption growth (electricity)

Consumption growth (water)

Collection rates 7

Property tax/service charges % % % % % %

Rental of facilities & equipment % % % % % %

Interest - external investments % % % % % %

Interest - debtors % % % % % %

Revenue from agency services % % % % % %

Detail on the provision of municipal services for B10

Description of economic indicator

2019/20 Medium Term Revenue & Expenditure

Framework

Basis of calculation

Ref.

2011 Census2007 Survey2001 Census

2016/17 2017/18 2018/19

Ref.Outcome Outcome Outcome

Original

Budget

Adjusted

Budget

Full Year

Forecast

Budget Year

2019/20

Budget Year

+1 2020/21

Budget Year

+2 2021/22

Household service targets (000)

Water:

Piped water inside dwelling

Piped water inside yard (but not in dwelling)

8 Using public tap (at least min.service level)

10 Other water supply (at least min.service level)

Minimum Service Level and Above sub-total – – – – – – – – –

9 Using public tap (< min.service level)

10 Other water supply (< min.service level)

No water supply

Below Minimum Service Level sub-total – – – – – – – – –

Total number of households – – – – – – – – –

Sanitation/sewerage:

Flush toilet (connected to sewerage)

Flush toilet (with septic tank)

Chemical toilet

Pit toilet (ventilated)

Other toilet provisions (> min.service level)


Bucket toilet

Other toilet provisions (< min.service level)

No toilet provisions



Energy:

Electricity (at least min.service level)

Electricity - prepaid (min.service level)


Electricity (< min.service level)

Electricity - prepaid (< min. service level)

Other energy sources



Refuse:

Removed at least once a week


Removed less frequently than once a week

Using communal refuse dump

Using own refuse dump

Other rubbish disposal

No rubbish disposal



2016/17 2017/18 2018/19

Ref.Outcome Outcome Outcome

Original

Budget

Adjusted

Budget

Full Year

Forecast

Budget Year

2019/20

Budget Year

+1 2020/21

Budget Year

+2 2021/22

Household service targets (000)

Water:

Piped water inside dwelling

Piped water inside yard (but not in dwelling)

8 Using public tap (at least min.service level)

10 Other water supply (at least min.service level)


9 Using public tap (< min.service level)

10 Other water supply (< min.service level)

No water supply



Sanitation/sewerage:


Framework


FrameworkTotal municipal services

Municipal in-house services

Budget Year 2019/20

Budget Year 2019/20

Flush toilet (connected to sewerage)

Flush toilet (with septic tank)

Chemical toilet

Pit toilet (ventilated)

Other toilet provisions (> min.service level)


Bucket toilet

Other toilet provisions (< min.service level)

No toilet provisions



Energy:

Electricity (at least min.service level)

Electricity - prepaid (min.service level)


Electricity (< min.service level)

Electricity - prepaid (< min. service level)

Other energy sources



Refuse:

Removed at least once a week


Removed less frequently than once a week

Using communal refuse dump

Using own refuse dump

Other rubbish disposal

No rubbish disposal


Total number of households – – – – – –

medium term revenue and expenditure framework (mtref) · wc048 knysna - supporting table sb1...

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