Entire Document - Chris Hani District Municipality

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2009 2008 R R Decrease/(Increase) in Other Debtors 7 493 324 19 213 177 Decrease/(Increase) in VAT Receivable (1 687 940) 310 615 Increase/(Decrease) in Creditors (24 935 528) 19 912 326 Increase/(Decrease) in Conditional Grants and Receipts 8 135 178 (18 326 403) Increase/(Decrease) in Operating Lease Liabilities 4 788 (9 904) Cash generated by/(utilised in) Operations 15 039 377 36 861 531 34. NON-CASH INVESTING AND FINANCING TRANSACTIONS The municipality did not enter into any Non-cash Investing and Financing Transactions during the 2008/2009 financial year. 35. FINANCING FACILITIES The municipality did not have any Financing Facilities available at any time during the two financial years. 36. UTILISATION OF LONG-TERM LIABILITIES RECONCILIATION 2009 2008 R R Long-term Liabilities (See Note 13) 8 626 446 9 553 861 Used to finance Property, Plant and Equipment - at cost (8 626 446) (9 553 861) Sub-total - - Cash set aside for the Repayment of Long-term Liabilities (See Notes 10 and 13) - - Cash invested for Repayment of Long-term Liabilities - - Long-term Liabilities have been utilised in accordance with the Municipal Finance Management Act. Sufficient cash is available to ensure that Long-term Liabilities can be repaid on the scheduled redemption dates. 37. UNAUTHORISED, IRREGULAR, FRUITLESS AND WASTEFUL EXPENDITURE DISALLOWED 37.1 Unauthorised Expenditure To management’s best of knowledge no Unauthorised Expenditure was incurred during the year under review. 2009 2008 R R Reconciliation of Unauthorised Expenditure: Opening balance 8 171 766 - Unauthorised Expenditure current year 23 034 296 8 171 766 Approved by Council or condoned - - To be recovered – contingent asset (see Note 44) - - Transfer to receivables for recovery (see Note 4) - - Unauthorised Expenditure awaiting authorisation 31 206 062 8 171 766 176
Incident Budgeted amounts exceeded:- Remuneration of Councillors - R0 (2008: R18 830) Defined Benefits Expense - R3 798 417 (2008: R0) Provision for Bad Debts - R13 573 358 (2008: R0) Depreciation - R122 652 (2008: R1 600 000) Interest Paid - R15 245 (2008: R384 394) Contribution to Provisions - R0 (2008: 568 542) General Expenses: Conditional Grants - R5 524 624 (2008: R5 600 000) Disciplinary Steps/Criminal Proceedings None 37.2 Fruitless and Wasteful Expenditure To management’s best of knowledge instances of note indicating that Fruitless and Wasteful Expenditure was incurred during the year under review were not revealed. 2009 2008 R R Reconciliation of Fruitless and Wasteful expenditure: - Opening balance - 4 003 797 Fruitless and Wasteful Expenditure current year 68 475 (350 866) Condoned or written off by Council - - To be recovered – contingent asset (see Note 44) - (3 652 931) Transfer to receivables for recovery (see Note 4) - - Fruitless and Wasteful Expenditure awaiting condonement 68 475 - Incident Incorrect supplier paid (5 cases) - R11 286 (2008: R0) Interest on late payments - R31 806 (2008: R331307) Vodacom rental charges paid (7 cases) - R19 431 (2008: R0) Forbidden loan, with interest, made to Nyika - R0 (2008: R3 652 300) Goods paid for, not received - R5 952 (2008: R631) Lost equipment (computer) - R0 (2008: R19 559) Goods returned without refund - R15 791 (2008: R0) Disciplinary Steps/Criminal Proceedings None. It is endeavoured to recoup the amounts paid incorrectly. None None None None None None. It is endeavoured to obtain replacement equipment or a refund. 37.3 Irregular Expenditure To management’s best of knowledge instances of note indicating that Irregular Expenditure was incurred during the year under review were not revealed. 177
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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
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Management has considered all the o
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2.7 Heritage Assets Heritage assets
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The municipality did not perform im
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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 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: The effect of the Correction of Err
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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