Entire Document - Chris Hani District Municipality

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4. RECONCILIATION OF BUDGET TO ACTUAL 4.1 Operating Budget DETAILS 2009 2008 R R Variance per Category: Budgeted surplus before appropriations - - Revenue variances 7 640 422 6 519 488 Expenditure variances: Employee Related Costs 5 050 699 (1 231 083) Remuneration of Councillors 286 549 (18 830) Collection Costs 572 209 213 321 Depreciation and Amortisation 3 084 800 (1 648 508) Impairment Losses (13 573 358) (1 439 981) Repairs and Maintenance 18 286 180 706 118 Interest Paid (15 245) (350 894) Contracted Services 576 150 192 606 Grants and Subsidies Paid (4 694 545) 10 195 138 General Expenses 14 234 752 (12 563 971) Loss on disposal of Property, Plant and Equipment (17 939) (19 559) Actual surplus before appropriations 31 430 675 553 845 DETAILS 2009 2008 R R Variance per Service Segment: Budgeted surplus before appropriations - - Executive and Council (834 295) 197 931 Finance and Administration (10 727 469) 7 464 840 Planning and Development 232 510 637 110 Health 4 664 229 1 979 750 Community and Social Services 983 850 256 683 Public Safety 4 537 698 1 921 342 Environmental Protection (1 382 220) (241 328) Roads and Transport 3 525 175 1 789 901 Water 31 060 462 (6 960 529) Other (629 267) (6 491 855) Actual surplus before appropriations 31 430 675 553 845 Details of the operating results per segmental classification of expenditure are included in Appendix “D”, whilst operational results per category of expenditure, together with a criptic explanation of significant variances of more than 10% from budget, are included in Appendix “E (1)”. 106
5. ACCUMULATED SURPLUS The balance of the Accumulated Surplus as at 30 June 2009 amounted to R131 280 279 (30 June 20087: R93 685 252) and is made up as follows: R Capital Replacement Reserve 36 835 517 Government Grants Reserve 16 247 284 Accumulated Surplus 78 197 479 Total 131 280 279 The Capital Replacement Reserve replaces the previous statutory funds, like the Capital Development Fund, and is a cash-backed reserve established to enable the municipality to finance future capital expenditure. Cash contributions, depending on the availability of cash, is made annually to the reserve. The Government Grants Reserves are utilised to offset the cost of depreciation of assets funded from Government Grants over the lifespan of such assets. Amounts equal to the cost of assets acquired from Government Grants are transferred to the reserve annually. The municipality, in conjunction with its own capital requirements and external funds (external loans and grants) is able to finance its annual infrastructure capital programme. Refer to Note 16 and the Statement of Change in Net Assets for more detail. 6. DEFERRED REVENUE Deferred Revenue has been restated to adhere to the provisions of GAMAP 9, Revenue (paragraphs 42 - 46, revenue from non-exchange transactions), in accounting for assets acquired from Government Grants. Refer to Note 31.1 on “Change in Accounting Policy” for details of the restatement. 7. LONG-TERM LIABILITIES The outstanding amount of Long-term Liabilities as at 30 June 2009 was R7 652 081 (30 June 2008: R8 626 446). Refer to Note 13 and Appendix “A” for more detail. 8. RETIREMENT BENEFIT LIABILITIES The outstanding amount of Retirement Benefit Liabilities as at 30 June 2009 was R17 770 499 (30 June 2008: R15 228 332). This liability is in respect of continued Healh Care Benefits for employees of the municipality after retirement being members of schemes providing for such benefits. This liability is unfunded. Refer to Note 14 for more detail. 107
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Table of Contents PART ONE: INTRODU
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PART ONE INTRODUCTION AND OVERVIEW
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providing us with your comments, vi
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SPECIAL PROGRAMMES SUCH AS YOUTH, W
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1.3.4 Values • Respect and Divers
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1.4 OVERVIEW OF THE MUNICIPALITY Mp
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SMME Development The District funde
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Corporate Services Directorate Ayan
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NAME OF SCHEME NUMBER OF MEMBERS AS
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organisation, can be seen to be inf
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2.1.4.5 Power Track Vehicle Managem
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2.2.0.1 Introduction A huge allocat
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In the 2008/2009 financial year Wat
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Integrated Planning and Economic De
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The implementation of housing co-or
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Livestock Improvement (Marketing Fa
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Chris Hani Month events Measurable
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Percentage Complete 99,9% Budget Sp
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Regional/LED Strategy Measurable Ou
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Health and Community Services Direc
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Due to the success of this project
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In observing HIV/AIDS days the CHDM
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Budget 2008/09 Key Deliverables •
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Challenges& Proposed Solutions Meas
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Budget Spent R125 000 Stakeholder/
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2.4.4 Disaster Management UNIT This
Page 56 and 57: critical areas. 2.4.4.5 INCIDENTS O
Page 58 and 59: 2.4.5 Fire and Emergency Services U
Page 60 and 61: Stakeholders/partners Challenges Me
Page 62 and 63: 2.5.0.1 Introduction For the financ
Page 64 and 65: Key Deliverables • Asset identifi
Page 66 and 67: • The possible rescheduling/timin
Page 68 and 69: Project leader T. Somtombo/ M. Mash
Page 70 and 71: Measurable outcome Activities/Proje
Page 72 and 73: 72 Good Governance
Page 74 and 75: Communication strategy The District
Page 76 and 77: Stakeholders/partners Challenges Me
Page 78 and 79: 2.6.2 INTERNAL AUDIT Services UNIT
Page 80 and 81: Challenges Measurable outcome Execu
Page 82 and 83: The SPU coordinating committee and
Page 84 and 85: We would like to highlight and comm
Page 87 and 88: 3.1 Introduction to the Annual Fina
Page 89 and 90: 3.2 Audit Report to the Annual Fina
Page 91 and 92: APPENDIX A QUALITY MATURITY MODEL O
Page 93 and 94: 3.4 MFMA - Requirements The audit r
Page 95 and 96: IRONPORT LICENSES STATUS BEFORE 200
Page 97 and 98: provide sufficient evidence to iden
Page 99 and 100: 25. The mayor did not submit to cou
Page 101 and 102: No. Matter Y N •The audit committ
Page 103 and 104: Usefulness and reliability of repor
Page 105: The overall operating results for t
Page 109 and 110: 13. LONG-TERM RECEIVABLES Long-term
Page 111 and 112: 3.8 STATEMENT OF FINANCIAL PERFORMA
Page 113 and 114: 3.10 CASH FLOW STATEMENT FOR THE YE
Page 115 and 116: 1.1 Changes in Accounting Policy an
Page 117 and 118: Management has considered all the o
Page 119 and 120: 2.7 Heritage Assets Heritage assets
Page 121 and 122: The municipality did not perform im
Page 123 and 124: Based on management’s judgement,
Page 125 and 126: Cash includes cash-on-hand (includi
Page 127 and 128: 5.5 Derecognition of Financial Asse
Page 129 and 130: 7.3 Transitional Provisions The rec
Page 131 and 132: 9.2.8 Sale of Goods Revenue from th
Page 133 and 134: of performance bonuses only when th
Page 135 and 136: amount of the Municipality’s net
Page 137 and 138: Changes in Accounting Estimates are
Page 139 and 140: 2.1 Reconciliation of Provision for
Page 141 and 142: 4.3 Cash and Cash Equivalents 2009
Page 143 and 144: Description Land and Buildings Infr
Page 145 and 146: The movement in Intangible Assets i
Page 147 and 148: Study Loans In terms of the MFMA no
Page 149 and 150: Unspent Conditional Grants have bee
Page 151 and 152: The municipality provides certain p
Page 153 and 154: The history of experienced adjustme
Page 155 and 156: 2009 2008 R R Present Value of Fund
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Interest Earned on Financial Assets
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The Financial Management Grant is p
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20.11 Provincial: Office of the Pre
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20.17 ProvinciaL: Department ROADS
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Remuneration of the Director: Finan
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25. Impairment Losses 25.1 Impairme
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29.1 Material Losses 2009 2008 R R
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Reserves Deferred Revenue Accumulat
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Operating Lease Liabilities R Accum
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The effect of the Correction of Err
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Incident Budgeted amounts exceeded:
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38.7 Non-Compliance with Chapter 11
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2009 2008 R R Own Resources - - 9 4
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The capital structure of the munici
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Description Note ref in AFS Average
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2009 2008 R R Long-term Receivables
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• The statutory valuation perform
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44. CONTINGENT ASSETS 2009 2008 R R
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Appendices 193
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3.13 Appendices to the AnnuAl FinAn
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Cost / Revaluation Accumulated Depr
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Appendix c - seGmentAl AnAlYsis oF
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Description 2008/2009 Actual 2008/2
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203
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Annexure A Three Year Capital Plan
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Project Number (1) Project Name Fun
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Project Number (1) Project Name Fun
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AUDIT REPORT FINDING: PROPERTY, PLA
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AUDIT REPORT FINDING: IRREGULAR EXP
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Acronyms 215
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