Entire Document - Chris Hani District Municipality

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Description Land and Buildings Infrastructure Community Heritage Other Total R R R R R R - Accumulated Depreciation (5 260) - 605 - (972 135) (976 790) - Based on Cost (5 260) - 605 - (972 135) (976 790) - Based on Revaluation - - - - - - Carrying values at 30 June 2008 15 903 819 - 164 761 - 6 653 404 22 721 984 Cost 18 351 226 - 358 571 - 17 400 074 36 109 871 - Completed Assets 18 351 226 - 358 571 - 17 400 074 36 109 871 - Under Construction - - - - - - Revaluation - - - - - - Accumulated Impairment Losses - - - - - - Accumulated Depreciation: (2 447 407) - (193 810) - (10 746 669) (13 387 887) - Cost (2 447 407) - (193 810) - (10 746 669) (13 387 887) - Revaluation - - - - - - Refer to Appendices “B, C and E (2)” for more detail on Property, Plant and Equipment, including those in the course of construction. 6.1 Assets pledged as security The municipality did not pledge any of its assets as security. 6.2 Impairment of Property, Plant and Equipment The municipality has not tested its items of Property, Plant and Equipment for any potential impairment losses on assets due to the exemptions granted for the measurement of assets in terms of ASB Directive 4, March 2009. 6.3 Change in Estimate - Useful Life of Property, Plant and Equipment reviewed No review of the useful lives or depreciation methods applied to items of Property, Plant and Equipment has been performed by the municipality due to the exemptions granted for the measurement of assets in terms of ASB Directive 4, March 2009. 6.4 Land and Buildings carried at Fair Value The municipality’s Land and Buildings are accounted for according to the cost model and therefore no fair value has been determined. 7. INTANGIBLE ASSETS 2009 2008 R R At Cost less Accumulated Amortisation and Accumulated Impairment Losses 190 190 144
The movement in Intangible Assets is reconciled as follows: 2009 2008 R Computer Software Carrying values at 01 July 2008 190 190 Cost 2,597,229 2,597,229 Accumulated Amortisation (2,597,039) (2,597,039) R Total Acquisitions during the Year: - - Purchased - - Internally Developed - - Amortisation during the Year: - - Purchased - - Internally Developed - - Transfers during the Year: - - At Cost - - At Accumulated Amortisation - - Carrying values at 30 June 2009 190 190 Cost 2,597,229 2,597,229 Accumulated Amortisation (2,597,039) (2,597,039) Carrying values at 01 July 2007 48,426 48,426 Cost 2,545,562 2,545,562 Accumulated Amortisation (2,497,136) (2,497,136) Acquisitions during the Year: - - Purchased - - Internally Developed - - Amortisation during the Year: (791,617) (791,617) Purchased (791,617) (791,617) Internally Developed - - Transfers during the Year: 743,382 743,382 At Cost 51,668 51,668 At Accumulated Amortisation 691,714 691,714 Carrying values at 30 June 2008 190 190 Cost 2,597,229 2,597,229 Accumulated Amortisation (2,597,039) (2,597,039) The amortisation expense has been included in the line item “Depreciation and Amortisation” in the Statement of Financial Performance (see Note 24). 145
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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
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critical areas. 2.4.4.5 INCIDENTS O
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2.4.5 Fire and Emergency Services U
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Stakeholders/partners Challenges Me
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2.5.0.1 Introduction For the financ
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Key Deliverables • Asset identifi
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• The possible rescheduling/timin
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Project leader T. Somtombo/ M. Mash
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Measurable outcome Activities/Proje
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72 Good Governance
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Communication strategy The District
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Stakeholders/partners Challenges Me
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2.6.2 INTERNAL AUDIT Services UNIT
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Challenges Measurable outcome Execu
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The SPU coordinating committee and
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We would like to highlight and comm
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3.1 Introduction to the Annual Fina
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3.2 Audit Report to the Annual Fina
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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 and 106: The overall operating results for t
Page 107 and 108: 5. ACCUMULATED SURPLUS The balance
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: Description Land and Buildings Infr
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
Page 157 and 158: Interest Earned on Financial Assets
Page 159 and 160: The Financial Management Grant is p
Page 161 and 162: 20.11 Provincial: Office of the Pre
Page 163 and 164: 20.17 ProvinciaL: Department ROADS
Page 165 and 166: Remuneration of the Director: Finan
Page 167 and 168: 25. Impairment Losses 25.1 Impairme
Page 169 and 170: 29.1 Material Losses 2009 2008 R R
Page 171 and 172: Reserves Deferred Revenue Accumulat
Page 173 and 174: Operating Lease Liabilities R Accum
Page 175 and 176: The effect of the Correction of Err
Page 177 and 178: Incident Budgeted amounts exceeded:
Page 179 and 180: 38.7 Non-Compliance with Chapter 11
Page 181 and 182: 2009 2008 R R Own Resources - - 9 4
Page 183 and 184: The capital structure of the munici
Page 185 and 186: Description Note ref in AFS Average
Page 187 and 188: 2009 2008 R R Long-term Receivables
Page 189 and 190: • The statutory valuation perform
Page 191 and 192: 44. CONTINGENT ASSETS 2009 2008 R R
Page 193 and 194: 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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