Entire Document - Chris Hani District Municipality

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Community Projects are in respect of conditional grants utilised for the upliftment of housing and basic service needs of communities within the municipality’s area of jurisdiction. Free Basic Services are in respect of providing basic service levels to indigent/residential households. Problem Animal Control is paid to enable farmers to prevent cruelty to animals. The grant is increased on an annual basis. The Tourism Grant is paid annually in the municipality’s aim to further local economic development of all communities. The Executive Mayor makes grants available on application after consultation with the Municipal Manager on the merits of such an application. 29. General Expenses 2009 2008 R R Included in General Expenses are the following: Advertising 1 193 223 562 772 Audit Fees 2 850 452 1 846 190 Communication (Radio) 1 930 600 1 231 143 Electricity 2 863 067 1 929 774 Estates Rates 1 602 852 63 526 Fuel and Oil 767 658 714 678 General Expenditure incurred from Equitable Share Grant - 26 553 170 Printing and Stationery 1 100 358 1 069 711 Refurbishment of Water Schemes 29 131 133 55 285 022 Roads Operating Expenditure 20 081 630 - Subsistence and Travelling 3 082 941 2 163 863 Systems Security and Software 1 148 846 531 875 Telephones 1 973 908 2 391 135 Twining Agreements (240 254) 758 060 Other General Expenses 8 357 471 4 363 380 Inter-departmental Charges 11 534 10 295 744 Total General Expenses 75 855 420 109 760 043 General Expenses have been restated to correctly classify expenditure to be included in category of General Expenses. Refer to Note 32.2 on “Correction of Error” for details of the restatement. Furthermore, General Expenses have been restated to adhere to the provisions of GRAP 13, Leases. Refer to Note 31.4 on “Change in Accounting Policy” for details of the restatement. The amounts disclosed above for Other General Expenses are in respect of costs incurred in the general management of the municipality and not directly attributable to a specific service or class of expense. 168
29.1 Material Losses 2009 2008 R R Material Losses 38 501 48 046 Theft - 34 881 Vehicle Damages 38 501 13 165 30. DISCONTINUED OPERATIONS No operations have been discontinued. 31.CHANGE IN ACCOUNTING POLICY The municipality adopted the exempted portions of the following International Accounting Standards for the first time during the financial year 2008/2009 in order to comply with the basis of preparation of the Annual Financial Statements as disclosed in Accounting Policy 1. These have been implemented as at 30 June 2009: GAMAP 9 Revenue (sections applicable to Non-exchange Transactions) GRAP 03 Accounting Policies, Changes in Accounting Estimates and Errors GRAP 06 Consolidated and Separate Financial Statements GRAP 07 Investments in Associates GRAP 08 Interests in Joint Ventures GRAP 09 Revenue from Exchange Transactions GRAP 11 Construction Contracts GRAP 12 Inventories GRAP 13 Leases IFRS 3 Business Combinations IFRS 7 Financial Instruments: Disclosures IFRS 8 Operating Segments IAS 14 Segment Reporting IAS 19 Employee Benefits IAS 39 Financial Instruments: Recognition and Measurement GRAP 13 - Leases: The Accounting Standard for Leases has been recognised in the Annual Financial Statements of the municipality as at 30 June 2008 in terms of GRAP 13. The full net liabilities have been recognised retrospectively in the Annual Financial Statements. The comparative amounts have been restated. The effect of the change in Accounting Policy is as follows: 31.1 Reclassification of Operating Lease Liabilities and Accumulated Surplus The prior year figures of Operating Lease Liabilities and Accumulated Surplus have been restated to correctly disclose the monies held by the municipality in terms of GRAP 13. 169
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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
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3.4 MFMA - Requirements The audit r
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IRONPORT LICENSES STATUS BEFORE 200
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provide sufficient evidence to iden
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25. The mayor did not submit to cou
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No. Matter Y N •The audit committ
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Usefulness and reliability of repor
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The overall operating results for t
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5. ACCUMULATED SURPLUS The balance
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13. LONG-TERM RECEIVABLES Long-term
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3.8 STATEMENT OF FINANCIAL PERFORMA
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3.10 CASH FLOW STATEMENT FOR THE YE
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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
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: 25. Impairment Losses 25.1 Impairme
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
Page 195 and 196: 3.13 Appendices to the AnnuAl FinAn
Page 197 and 198: Cost / Revaluation Accumulated Depr
Page 199 and 200: Appendix c - seGmentAl AnAlYsis oF
Page 201 and 202: Description 2008/2009 Actual 2008/2
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Page 205 and 206: Annexure A Three Year Capital Plan
Page 207 and 208: Project Number (1) Project Name Fun
Page 209 and 210: Project Number (1) Project Name Fun
Page 211 and 212: AUDIT REPORT FINDING: PROPERTY, PLA
Page 213 and 214: AUDIT REPORT FINDING: IRREGULAR EXP
Page 215 and 216: Acronyms 215
Page 217 and 218: 217
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