Entire Document - Chris Hani District Municipality

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9. REVENUE RECOGNITION (continued)9.3 Revenue from Non-exchange Transactions (continued)9.3.2 Public Contributions (continued)CHRIS HANI DISTRICT MUNICIPALITY ANNUAL REPORT 2011 / 2012Revenue from public contributions is recognised when all conditions associated withthe contribution have been met or where the contribution is to finance property, plantand equipment, when such items of property, plant and equipment are brought intouse.Assets acquired from non-exchange transactions are measured at fair value inaccordance with the Standards of GRAP.1.3.3Government Grants and ReceiptsConditional grants, donations and funding are recognised as revenue to the extentthat the municipality has complied with any of the criteria, conditions or obligationsembodied in the agreement. Where the agreement contains a stipulation to returnthe asset, other future economic benefits or service potential, in the event of noncomplianceto these stipulations and would be enforced by the transferor, a liabilityis recognised to the extent that the criteria, conditions or obligations have not beenmet. Where such requirements are not enforceable, or where past experiencehas indicated that the transferor has never enforced the requirement to return thetransferred asset, other future economic benefits or service potential when breacheshave occurred, the stipulation will be considered a restriction and is recognised asrevenue.Government grants that are receivable as compensation for expenses or losses alreadyincurred or for the purpose of giving immediate financial support to the municipality with nofuture related costs, are recognised in the Statement of Financial Performance in the periodin which they become receivable.Interest earned on investments is treated in accordance with grant conditions.If it is payable to the funder it is recorded as part of the creditor and if it is themunicipality’s interest, it is recognised as interest earned in the Statement of FinancialPerformance.Revenue is recognised when all conditions associated with the contribution havebeen met or where the contribution is to finance property, plant and equipment, whensuch items of property, plant and equipment are brought into use.266
1.3.4Revenue from Recovery of Unauthorised, Irregular, Fruitless andWasteful ExpenditureRevenue from the recovery of unauthorised, irregular, fruitless and wastefulexpenditure is based on legislated procedures, including those set out in the MunicipalFinance Management Act (Act No 56 of 2003) and is recognised when the recoverythereof from the responsible councillors or officials is virtually certain. Such revenueis based on legislated procedures.Chapter 4267
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AnnualReport for the financial year
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ContentsPart 1Introduction And Over
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Chapter 4: AUDITED STATEMENTS AND O
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A : Foreword by ExecutiveMayorCHRIS
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CHRIS HANI DISTRICT MUNICIPALITY AN
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D : Executive SummaryThe annual rep
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• Regional Bulk Infrastructure Gr
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Chapter 1
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POSITIONS PER DIRECTORATE FOR THE Y
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CHDM WORKFORCE PROFILE INCLUDING PE
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INTERNSHIPS EPWPAs part of the EPWP
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Full staff complement per occupatio
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1.4 Remuneration of Top ManagersSen
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Basic Service Delivery Performance
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2.1.d Major challenges in water ser
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oooThe National Spatial Development
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The Land Reform ABP Vision is:A tra
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2.6 OVERALL SERVICE DELIVERY BACKLO
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PriorityAreaCHRIS HANI DISTRICT MUN
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Municipal Local Economic Developmen
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CHRIS HANI DM REGIONAL ECONOMIC DEV
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3.2 PROGRESS TOWARDS ACHIEVING THE
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3.3 ANNUAL PERFORMANCE AS PER KEY P
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4.1 Audited Financial statements 20
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3. OPERATING RESULTSDetails of the
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4. FINANCING OF CAPITAL EXPENDITURE
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4 521 682 -Details of the operating
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Refer to Note 19 for more detail.10
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CHRIS HANI DISTRICT MUNICIPALITYSTA
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742 042 289 810 241 213 Total Reven
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CHRIS HANI DISTRICT MUNICIPALITYCAS
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CHRIS HANI DISTRICT MUNICIPALITYNOT
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5. TRADE RECEIVABLES FROM NON-EXCHA
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Less: Provision forImpairment- - -
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Gross Balances - - - 146 486 146 48
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VAT is paid over to SARS.No interes
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Other Assets: Motor Vehicles - 202
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10.2 Intangible Assets with Indefin
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14. CREDITORS2012 2011RRCHRIS HANI
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See Note 21 for the reconciliation
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17.1 Summary of ArrangementsThe Ann
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Movements in the present value of t
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The movement in Non-current Provisi
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The history of experienced adjustme
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21.2 Provincial: Health Subsidies20
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21.8 National - Department Public W
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21.14 Provincial: Department Housin
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23. SERVICE CHARGES2012 2011RRAvail
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26. OTHER REVENUE2012 2011RRCHRIS H
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Remuneration of Section 57 Employee
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Remuneration of the Director: Techn
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30.2 Impairment Losses on Financial
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Contracted Services have been resta
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2012 2011RRAttributable to: 28 331
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36.3 Analysis of Surplus / (Deficit
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The effect of the Changes and Corre
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The effect of the Correction of Err
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38.4 Reclassification of RevenueGov
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2012 2011RRDepreciation and Amortis
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2012 2011RRRepairs &MaintenanceInte
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40. CASH GENERATED BY OPERATIONS201
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2012 2011RRCHRIS HANI DISTRICT MUNI
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45.2 Audit Fees2012 2011RROpening B
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Supplier and owner of the Security
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Only one service provider respondin
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The only venue having facilities ne
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Elimination: Cluster 5, which will
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SUMMARY OF FINANCIAL ASSETS2012 201
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SUMMARY OF FINANCIAL LIABILITIES201
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Level 2:-Fair Values are calculated
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Debt is defined as Long- and Short-
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47.6 Market RiskThe municipality’
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The municipality limits its counter
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Total Bank and Cash Balances 298 15
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DEFINED CONTRIBUTION SCHEMESCape Jo
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49.5 Purchases from Related Parties
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eceived and the municipality’s at
Page 220 and 221: 57. COMPARISON WITH THE BUDGETBudge
Page 222 and 223: CHRIS HANI DISTRICT MUNICIPALITY AN
Page 236 and 237: GENERAL INFORMATIONEXECUTIVE MAYORM
Page 238 and 239: APPROVAL OF FINANCIAL STATEMENTSI a
Page 240 and 241: CERTIFICATION OF REMUNERATION OF CO
Page 242 and 243: 1. BASIS OF PRESENTATION (continued
Page 248 and 249: 2.ACCUMULATED SURPLUSIncluded in th
Page 250 and 251: 3.1.1PROPERTY, PLANT AND EQUIPMENTI
Page 252 and 253: 3. PROPERTY, PLANT AND EQUIPMENT (c
Page 254 and 255: 4. INTANGIBLE ASSETS (continued)4.1
Page 256 and 257: 5.IMPAIRMENT OF ASSETSThe municipal
Page 258 and 259: 6.FINANCIAL INSTRUMENTSThe municipa
Page 260 and 261: 6. FINANCIAL INSTRUMENTS (continued
Page 262 and 263: 6. FINANCIAL INSTRUMENTS (continued
Page 264 and 265: 7.1.1INVENTORIESInitial Recognition
Page 266 and 267: 8. NON-CURRENT ASSETS HELD-FOR-SALE
Page 268 and 269: 9. REVENUE RECOGNITION (continued)9
Page 272 and 273: 10.PROVISIONSProvisions are recogni
Page 274 and 275: 11. EMPLOYEE BENEFITS (continued)11
Page 276 and 277: 12.LEASES1.1 ClassificationLeases a
Page 278 and 279: 17.FRUITLESS AND WASTEFUL EXPENDITU
Page 280 and 281: 22.RELATED PARTIESIndividuals as we
Page 302 and 303: IDPObjecttiveExpenditureManagementS
Page 304 and 305: RevenuemanagementTo ensureproperrev
Page 306 and 307: To ensureautomationofbusinessproces
Page 308 and 309: AnnualFinancialStatements&RelatedRe
Page 310 and 311: Paymentof Serviceprovidersas perSCM
Page 312 and 313: 4.5 The Auditor General ReportCHRIS
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Good governance and Public Particip
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In the financial year 2011 - 12 var
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For the period under review, the DI
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ProfessionalbodyMatter Code Matter
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Part 02Part 2 :Functional Area repo
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Function: Community and Health Serv
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Disposal Of the Dead- Controlling,r
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Key Performance AreaPerformance Dur
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However, due to the challenges face
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Contract Description Name of Contra
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Contract Description Name of Contra
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Part 02Annexures361
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MUNICIPAL MANAGER’S OFFICEINTERNA
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STRATEGIC MANAGEMENT OFFICEEXECUTIV
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Summary: Corporate ServicesNew Posi
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CORPORATE SERVICESHUMAN RESOURCES M
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CORPORATE SERVICESFLEET MANAGEMENT
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Summary: Budget & TreasuryNew Posit
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BUDGET & TREASURYTREASURY MANAGEMEN
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Supply Chain ManagementAnnexure 4.4
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Summary: IPEDNew PositionVacantOccu
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Town PlannerPL 05INTEGRATED PLANNIN
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HEALTH AND COMMUNITY SERVICES OFFIC
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6 X EHP’sPL 06 DoH Structure supp
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Manager: WaterService ProviderPL 03
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ENGINEERING DIRECTORATEROADS SECTIO
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ENGINEERING DIRECTORATEWater Servic
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CleanerENGINEERING DIRECTORATEWater
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