APPENDIX - National Treasury. MFMA

APPENDIX - APPROPRIATION

STATEMENT (RECONCILIATION OF BUDGET AND IN-YEAR

PERFORMANCE) 201516

EC103 Ikwezi - Table A1 Budget Summary Description

R thousands

Original Budget Budget Adjustments (i.t.o. MFMA s28

)

Final adjustments

budget

Actual Outcome

Unauthorised expenditure

Variance Actual Outcome as % of Final

Budget

Actual Outcome as % of Original

Budget

Reported unauthorised

expenditure

Expenditure authorised in terms

of section 32 of MFMA

Balance to be recovered

Restated Audited Outcome

1 2 3 4 5 6 7 8 9 10 11 12

Financial Performance

Property rates 2 045 (125) 2 170 2 069 (102) 95.3% 101.1% 2 050

Service charges 16 489 2 249 14 240 10 165 (4 074) 71.4% 61.6% 11 471

Investment revenue 48 – 48 93 44 191.9% 191.9% 44

Transfers recognised - operational 26 344 11 26 333 36 420 10 087 138.3% 138.2% 31 715

Other own revenue 3 764 (306) 4 070 2 001 (2 069) 49.2% 53.2% 2 365

Total Revenue (excluding capital transfers and contributions) 48 691 1 829 46 862 50 749 3 887 108.3% 104.2% 47 645

Employee costs 22 295 3 215 19 080 19 181 – 101 100.5% 86.0% – – – 21 477 Remuneration of councillors 1 994 – 1 994 1 878 – (116) 94.2% 94.2% – – – 1 726 Debt impairment 668 – 668 4 239 3 570 3 570 634.1% 634.1% 191 191 – 6 153 Depreciation & asset impairment 4 203 – 4 203 12 277 8 074 8 074 292.1% 292.1% 224 224 – 12 186 Finance charges 98 – 98 2 875 2 777 2 777 2927.0% 2927.0% 507 507 – 2 186 Materials and bulk purchases 6 320 – 6 320 7 759 – 1 439 122.8% 122.8% – – – 5 933 Transfers and grants – – – – – – - - – – – – Other expenditure 17 786 645 17 141 14 070 319 (3 071) 82.1% 79.1% 319 319 – 16 891 Total Expenditure 53 365 3 860 49 505 62 277 14 740 12 773 125.8% 116.7% 1 240 1 240 – 66 552

Surplus/(Deficit) (4 674) (2 031) (2 643) (11 529) (8 886) 436.2% 246.7% (18 907)

Transfers recognised - capital 16 073 68 16 004 8 918 (7 086) 55.7% 55.5% 11 293

Contributions recognised - capital & contributed assets – – – – – - - –

Surplus/(Deficit) after capital transfers & contributions 11 399 (1 962) 13 362 (2 610) (15 972) -19.5% -22.9% (7 614)

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

Surplus/(Deficit) for the year 11 399 (1 962) 13 362 (2 610) (15 972) -19.5% -22.9% (7 614)

Capital expenditure & funds sources Capital expenditure

Transfers recognised - capital 16 073 16 073 16 004 8 918 (7 086) 55.7% 55.5% (7 614)

Public contributions & donations – – – – – - - –

Borrowing – – – – – - - –

Internally generated funds – – – – – - - –

Total sources of capital funds 16 073 16 073 16 004 8 918 (7 086) 55.7% 55.5% (7 614)

Cash flows

Net cash from (used) operating 11 399 (1 562) 12 962 15 215 2 253 117.4% 133.5% 22 368

Net cash from (used) investing (16 073) (468) (15 604) (7 092) 8 512 45.4% 44.1% (20 791)

Net cash from (used) financing – – – (6 794) (6 794) #DIV/0! #DIV/0! (1 246)

Cash/cash equivalents at the year end (4 674) (2 031) (2 643) 1 350 3 993 -51.1% -28.9% 22

2015/2016 2014/2015

EC103 Ikwezi - Table A2 Budgeted Financial Performance (revenue and expenditure by standard classification) Description

R thousand

Original Budget

Budget Adjustments

(i.t.o. MFMA s28)

Final adjustments

budget

Actual Outcome

Unauthorised expenditure

Variance of Actual Outcome

against Adjustments

Budget

Actual Outcome

as % of Final Budget

Actual Outcome

as % of Original Budget

Reported unauthorised

expenditure

Expenditure authorised in terms of section 32 of

MFMA

Balance to be recovered

Restated Audited Outcome

1 2 3 4 5 6 7 8 9 10 11 12

Revenue - Standard

Governance and administration 47 601 (262) 47 863 49 501 1 639 103.4% 104.0% 47 467

Executive and council 45 556 (137) 45 693 47 433 1 740 103.8% 104.1% 45 417

Budget and treasury office 2 045 (125) 2 170 2 069 (102) 95.3% 101.1% 2 050

Corporate services – – – – – - - –

Community and public safety – – – – – - - –

Community and social services – – – – – - - –

Sport and recreation – – – – – - - –

Public safety – – – – – - - –

Housing – – – – – - - –

Health – – – – – - - –

Economic and environmental services – – – – – - - –

Planning and development – – – – - - –

Road transport – – – – – - - –

Environmental protection – – – – - -

Trading services 17 163 2 091 15 072 10 165 (4 906) 67.4% 59.2% 11 471

Electricity 10 229 2 106 8 123 5 307 (2 816) 65.3% 51.9% 5 937

Water 3 383 – 3 383 1 163 (2 220) 34.4% 34.4% 1 758

Waste water management 1 910 (15) 1 925 1 972 48 102.5% 103.2% 2 005

Waste management 1 641 (1) 1 641 1 723 82 105.0% 105.0% 1 771

Other – – – – – - - –

Total Revenue - Standard 64 764 1 829 62 935 59 667 (3 268) 94.8% 92.1% 58 939

Expenditure - Standard

Governance and administration 26 444 2 505 23 939 22 274 (1 665) (1 665) 93.0% 84.2% – – – 26 429 Executive and council 7 183 89 7 093 9 351 2 257 2 257 131.8% 130.2% – 11 331 Budget and treasury office 12 827 2 206 10 621 8 899 (1 722) (1 722) 83.8% 69.4% – – – 11 020 Corporate services 6 435 209 6 225 4 025 (2 200) (2 200) 64.7% 62.6% – 4 078 Community and public safety 1 904 382 1 522 3 112 1 590 1 590 204.5% 163.5% – – – 1 570 Community and social services 1 010 410 600 2 327 1 727 1 727 387.8% 230.4% – 792 Sport and recreation 81 – 81 31 (51) (51) 37.7% 37.7% – – Public safety 813 (28) 841 755 (86) (86) 89.8% 92.9% – 778

Housing – – – – – – - - –

Health – – – – – – - - –

Economic and environmental services 6 212 68 6 143 16 249 10 106 10 106 264.5% 261.6% – – – 16 247 Planning and development 3 858 325 3 533 2 736 (797) (797) 77.4% 70.9% – 3 386

Road transport 2 354 (257) 2 611 13 513 10 903 10 903 517.6% 574.1% – 12 861

Environmental protection – – – – – – - - –

Trading services 18 805 906 17 900 20 642 2 742 2 742 115.3% 109.8% – – – 22 306

Electricity 8 525 271 8 254 12 967 4 713 4 713 157.1% 152.1% – 13 477

Water 3 238 114 3 124 2 590 (534) (534) 82.9% 80.0% – 2 828

Waste water management 3 326 (103) 3 429 3 129 (301) (301) 91.2% 94.1% – 3 199 Waste management 3 715 623 3 093 1 956 (1 136) (1 136) 63.3% 52.7% – 2 802 Other – – – – – – - - – – Total Expenditure - Standard 53 365 3 860 49 505 62 277 12 773 12 773 125.8% 116.7% – – – 66 552 Surplus/(Deficit) for the year 11 399 (2 031) 13 430 (2 610) (16 040) (16 040) -19.4% -22.9% – – – (7 614)

2015/2016 2014/2015

EC103 Ikwezi - Table A3 Budgeted Financial Performance (revenue and expenditure by municipal vote) Vote Description

R thousand

Original Budget

Budget Adjustments

(i.t.o. MFMA s28)

Final adjustments

budget

Actual Outcome

Unauthorised expenditure

Variance of Actual Outcome

against Adjustments

Budget

Actual Outcome

as % of Final Budget

Actual Outcome

as % of Original Budget

Reported unauthorised

expenditure

Expenditure authorised in

terms of section 32 of

MFMA

Balance to be recovered

Restated Audited Outcome

1 2 3 4 5 6 7 8 9 10 11 12

Revenue by Vote

Vote 1 - EXECUTIVE AND COUNCIL 45 556 (137) 45 693 47 433 1 740 103.8% 104.1% 45 417

Vote 2 - BUDGET AND TREASURY OFFICE 2 045 (125) 2 170 2 069 (102) 95.3% 101.1% 2 050

Vote 3 - CORPORATE SERVICES – – – – - - –

Vote 4 - PLANNING AND DEVELOPMENT – – – – - - –

Vote 5 - PUBLIC SAFETY – – – – - - –

Vote 6 - COMMUNITY AND SOCIAL SERVICES – – – - -

Vote 7 - SPORT AND RECREATION – – – - -

Vote 8 - HOUSING – – – - -

Vote 9 - WASTE MANAGEMENT 1 641 (1) 1 641 1 723 82 105.0% 105.0% 1 771

Vote 10 - ROAD TRANSPORT – – – - -

Vote 11 - WASTE WATER MANAGEMENT 1 910 (15) 1 925 1 972 48 102.5% 103.2% 2 005

Vote 12 - WATER 3 383 – 3 383 1 163 (2 220) 34.4% 34.4% 1 758

Vote 13 - ELECTRICITY 10 229 2 106 8 123 5 307 (2 816) 65.3% 51.9% 5 937

Vote 14 - [NAME OF VOTE 14] – – – - -

Vote 15 - [NAME OF VOTE 15] – – – - -

Total Revenue by Vote 64 764 1 829 62 935 59 667 (3 268) 94.8% 92.1% 58 939

Expenditure by Vote to be appropriated

Vote 1 - EXECUTIVE AND COUNCIL 7 183 89 7 093 9 351 2 257 131.8% 130.2% – 11 331

Vote 2 - BUDGET AND TREASURY OFFICE 12 827 2 206 10 621 8 899 (1 722) 83.8% 69.4% – 11 020

Vote 3 - CORPORATE SERVICES 6 435 209 6 225 4 025 – (2 200) 64.7% 62.6% – – – 4 078

Vote 4 - PLANNING AND DEVELOPMENT 3 858 325 3 533 2 736 – (797) 77.4% 70.9% – 3 386

Vote 5 - PUBLIC SAFETY 813 (28) 841 755 (86) 89.8% 92.9% – 778

Vote 6 - COMMUNITY AND SOCIAL SERVICES 1 010 410 600 2 327 1 727 387.8% 230.4% – 792

Vote 7 - SPORT AND RECREATION 81 – 81 31 (51) 37.7% 37.7% –

Vote 8 - HOUSING – – – – - - –

Vote 9 - WASTE MANAGEMENT 3 715 623 3 093 1 956 (1 136) 63.3% 52.7% – 2 802

Vote 10 - ROAD TRANSPORT 2 354 (257) 2 611 13 513 10 903 517.6% 574.1% – 12 861

Vote 11 - WASTE WATER MANAGEMENT 3 326 (103) 3 429 3 129 (301) 91.2% 94.1% – 3 199

Vote 12 - WATER 3 238 114 3 124 2 590 (534) 82.9% 80.0% – 2 828

Vote 13 - ELECTRICITY 8 525 271 8 254 12 967 4 713 157.1% 152.1% – 13 477

Vote 14 - [NAME OF VOTE 14] – – – – - - –

Vote 15 - [NAME OF VOTE 15] – – – – - - –

Total Expenditure by Vote 53 365 3 860 49 505 62 277 – 12 773 125.8% 116.7% – – – 66 552 Surplus/(Deficit) for the year 11 399 (2 031) 13 430 (2 610) (16 040) -19.4% -22.9%

2015/2016 2014/2015

EC103 Ikwezi - Table A4 Budgeted Financial Performance (revenue and expenditure) Description

R thousand

Original Budget

Budget Adjustments

(i.t.o. MFMA s28)

Final adjustments

budget

Actual Outcome

Unauthorised expenditure

Variance Actual Outcome

as % of Final Budget

Actual Outcome

as % of Original Budget

Reported unauthorised

expenditure

Expenditure authorised in terms of section 32 of

MFMA

Balance to be recovered

Restated Audited Outcome

1 2 3 4 5 6 7 8 9 10 11 12

Revenue By Source

Property rates 1 826 – 1 826 1 789 (37) 98.0% 98.0% 1 723

Property rates - penalties & collection

charges 219 (125) 344 279 (65) 81.1% 127.3% 328

Service charges - electricity revenue 10 198 2 264 7 934 5 044 (2 890) 63.6% 49.5% 5 867

Service charges - water revenue 3 167 – 3 167 892 (2 275) 28.2% 28.2% 1 359

Service charges - sanitation revenue 1 691 (15) 1 705 1 672 (34) 98.0% 98.9% 1 562

Service charges - refuse revenue 1 433 (1) 1 434 1 434 0 100.0% 100.0% 1 367

Service charges - other – – - -

Rental of facilities and equipment 73 (36) 110 220 110 200.1% 299.8% 86

Interest earned - external investments 48 – 48 93 44 191.9% 191.9% 44

Interest earned - outstanding debtors 678 (176) 855 1 124 269 131.5% 165.7% 1 316

Dividends received – – - -

Fines – – – – – - - –

Licences and permits 32 – 32 70 38 221.0% 221.0% 109

Agency services 688 – 688 – (688) - - –

Transfers recognised - operational 26 344 11 26 333 36 420 10 087 138.3% 138.2% 31 715

Other revenue 2 293 (93) 2 386 1 361 (1 025) 57.0% 59.4% 2 169

Public contributions and donations – –

Gains on disposal of PPE – – 351 351 #DIV/0! #DIV/0! –

Total Revenue (excluding capital transfers and contributions)

48 691

1 829 46 862 50 749 3 887 108.3% 104.2% 47 645

- -

Expenditure By Type – - -

Employee related costs 22 295 (3 215) 19 080 19 181 101 100.5% 86.0% – 21 477

Remuneration of councillors 1 994 – 1 994 1 878 (116) 94.2% 94.2% – 1 726

Debt impairment 668 – 668 4 239 3 570 3 570 634.1% 634.1% – 6 153 Depreciation & asset impairment 4 203 – 4 203 12 277 8 074 8 074 292.1% 292.1% – 12 186 Finance charges 98 – 98 2 875 2 777 2 777 2927.0% 2927.0% – 2 186

Bulk purchases 6 320 – 6 320 7 759 1 439 122.8% 122.8% – 5 933

Other materials – – – - - – –

Contracted services 5 253 590 5 844 (5 844) - - – –

Transfers and grants – – – – - - – –

Other expenditure 12 533 (1 235) 11 297 14 070 319 2 772 124.5% 112.3% – 16 891

Loss on disposal of PPE – – – – - - –

Total Expenditure 53 365 (3 860) 49 505 62 277 14 740 12 773 125.8% 116.7% – – – 66 552

- -

Surplus/(Deficit) (4 674) (2 031) (2 643) (11 529) (8 886) 436.2% 246.7% (18 907)

Transfers recognised - capital 16 073 68 16 004 8 918 (7 086) 55.7% 55.5% 11 293

Contributions recognised - capital – – - -

Contributed assets – – - -

Surplus/(Deficit) after capital transfers &

contributions

11 399

(1 962) 13 362 (2 610) (15 972) -19.5% -22.9% (7 614)

Taxation – – - -

Surplus/(Deficit) after taxation 11 399 (1 962) 13 362 (2 610) (15 972) -19.5% -22.9% (7 614)

Attributable to minorities – – - -

Surplus/(Deficit) attributable to municipality

11 399

(1 962) 13 362 (2 610) (15 972) -19.5% -22.9% (7 614)

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

Surplus/(Deficit) for the year 11 399 (1 962) 13 362 (2 610) (15 972) -19.5% -22.9% (7 614)

2015/2016 2014/2015

EC103 Ikwezi - Table A5 Budgeted Capital Expenditure by vote, standard classification and funding Vote Description

R thousand

Original Budget

Total Budget Adjustments (i.t.o. MFMA

s28)

Final adjustments

budget

Actual Outcome

Unauthorised expenditure

Variance Actual

Outcome as

% of Final Budget

Actual Outcome as

% of Original Budget

Reported unauthorised

expenditure

Expenditure authorised in terms of section 32 of

MFMA

Balance to be recovered

Restated Audited Outcome

1 2 3 4 5 6 7 8 9 10 11 12

Capital expenditure - Vote Multi-year expenditure

Vote 1 - Executive & Council – – - - –

Vote 2 - Corporate Services – – - - –

Vote 3 - Budget & Treasury Office – – - - –

Vote 4 - Technical Services – – - - –

Vote 5 - Community Services – – - - –

Example 6 - Vote6 – – - - –

Example 7 - Vote7 – – - - –

Example 8 - Vote8 – – - - –

Example 9 - Vote9 – – - - –

Example 10 - Vote10 – – - - –

Example 11 - Vote11 – – - - –

Example 12 - Vote12 – – - - –

Example 13 - Vote13 – – - - –

Example 14 - Vote14 – – - - –

Example 15 - Vote15 – – - - –

Capital multi-year expenditure – – – – – – - - – – – – –

- - –

Single-year expenditure

Vote 1 - Executive & Council – – – – - - – –

Vote 2 -Budget & Treasury Office – – – - - – –

Vote 3 - Corporate Services 65 – 65 – (65) - - – –

Vote 4 - Planning and Development – – – – - - – –

Vote 5 - Public Safety – – – – - - – –

Vote 6 - Cmmunity and Social Services 2 219 68 2 151 (2 151) - - –

Vote 7 - Sport and Recreation 1 175 – 1 175 (1 175) - - –

Vote 8 - Housing – – – - - –

Vote 9 - Waste Management – – - - –

Vote 10 - Road Transport 2 000 – 2 000 311 (1 689) 16% 16% – 2 701

Vote 11 - Waste Water Management 7 224 – 7 224 6 974 (250) 97% 97% – 5 981

Vote 12 - Water 3 390 – 3 390 1 633 (1 757) 48% 48% – 2 612

Example 13 - Vote13 – – - - –

Example 14 - Vote14 – – - - –

Example 15 - Vote15 – – - - –

Capital single-year expenditure 16 073 68 16 004 8 918 – (7 086) 56% 55% – – – 11 293 Total Capital Expenditure - Vote 16 073 68 16 004 8 918 – (7 086) 56% 55% – – – 11 293

2015/2016 2014/2015

EC103 Ikwezi - Table A5 Budgeted Capital Expenditure by vote, standard classification and funding Vote Description

R thousand

Original Budget

Total Budget Adjustments (i.t.o. MFMA

s28)

Final adjustments

budget

Actual Outcome

Unauthorised expenditure

Variance Actual

Outcome as

% of Final Budget

Actual Outcome as

% of Original Budget

Reported unauthorised

expenditure

Expenditure authorised in terms of section 32 of

MFMA

Balance to be recovered

Restated Audited Outcome

2015/2016 2014/2015

- -

Capital Expenditure - Standard

Governance and administration 65 – 65 – – (65) - - – – – –

Executive and council – - - – –

Budget and treasury office 65 – 65 (65) - - – –

Corporate services – - - – –

Community and public safety 3 394 68 3 325 – – (3 325) - - – – – –

Community and social services 2 219 68 2 151 (2 151) - - – –

Sport and recreation 1 175 – 1 175 (1 175) - - – –

Public safety – - - –

Housing – - - – –

Health – - - –

Economic and environmental services 2 000 – 2 000 311 – (1 689) 16% 16% – – – 2 701

Planning and development – - - –

Road transport 2 000 2 000 311 (1 689) 16% 16% – 2 701

Environmental protection – - - –

Trading services 10 614 – 10 614 8 607 – (2 007) 81% 81% – – – 8 592

Electricity – - - – –

Water 3 390 3 390 1 633 (1 757) 48% 48% – 2 612

Waste water management 7 224 7 224 6 974 (250) 97% 97% – 5 981

Waste management – - - – –

Other – - - –

Total Capital Expenditure - Standard 16 073 68 16 004 8 918 – (7 086) 56% 55% – – – 11 293

- -

Funded by:

National Government 9 333 9 264 3 680 (5 584) 40% 39% 6 055

Provincial Government 6 740 6 740 5 238 (1 502) 78% 78% 5 238

District Municipality – - -

Other transfers and grants – – - -

Transfers recognised - capital 16 073 – 16 004 8 918 (7 086) 56% 55% 11 293

Public contributions & donations – - -

Borrowing – - - –

Internally generated funds – - - –

Total Capital Funding 16 073 – 16 004 8 918 (7 086) 56% 55% 11 293

EC103 Ikwezi - Table A7 Budgeted Cash Flows

Description 2014/2015

R thousand

Original Budget

Budget Adjustments

(i.t.o. s28)

Final adjustments

budget

Actual Outcome

Variance Actual Outcome

as % of Final Budget

Actual Outcome

as % of Original Budget

Restated Audited Outcome

1 2 3 4 5 6 7 8

CASH FLOW FROM OPERATING ACTIVITIES Receipts

Ratepayers and other 21 620 2 218 19 402 10 148 (9 254) 52.3% 46.9% 9 521 Government - operating 26 344 11 26 333 36 420 10 087 138.3% 138.2% 31 715 Government - capital 16 073 68 16 004 8 918 (7 086) 55.7% 55.5% 11 293 Interest 727 – 727 1 217 490 167.4% 167.4% 1 360

Dividends – - -

Payments

Suppliers and employees (47 443) (3 860) (43 583) (38 614) 4 969 88.6% 81.4% (29 335) Finance charges (668) – (668) (2 875) (2 206) 430.1% 430.1% (2 186)

Transfers and Grants (5 253) – (5 253) 5 253 - -

NET CASH FROM/(USED) OPERATING ACTIVITIES 11 399 (1 562) 12 962 15 215 2 253 117.4% 133.5% 22 368 CASH FLOWS FROM INVESTING ACTIVITIES

Receipts

Proceeds on disposal of PPE 400 400 351 (49) 87.7% #DIV/0! –

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

Decrease (increase) other non-current receivables – - -

Decrease (increase) in non-current investments – - -

Payments

Capital assets (16 073) 68 (16 004) (7 443) 8 562 46.5% 46.3% (20 791) NET CASH FROM/(USED) INVESTING ACTIVITIES (16 073) 468 (15 604) (7 092) 8 512 45.4% 44.1% (20 791)

- -

CASH FLOWS FROM FINANCING ACTIVITIES

Receipts –

Short term loans – - -

Borrowing long term/refinancing – – – – - - –

Increase (decrease) in consumer deposits – – – - - –

Payments (6 794) (6 794) #DIV/0! #DIV/0! (1 246)

Movement in Repayment - National Revenue fund (6 675) (6 675) #DIV/0! #DIV/0! (1 000)

Finance lease payments – – (119) (119) #DIV/0! #DIV/0! (246)

NET CASH FROM/(USED) FINANCING ACTIVITIES – – – (6 794) (6 794) #DIV/0! #DIV/0! (1 246) NET INCREASE/ (DECREASE) IN CASH HELD (4 674) (2 031) (2 643) 1 329 331

Cash/cash equivalents at the year begin: – 22 (309)

Cash/cash equivalents at the year end: – 1 350 1 350 #DIV/0! #DIV/0! 22

2015/2016