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MAN Mangaung - Table A7 Consolidated Budgeted Cash FlowsDescription 2009/10 2010/11 2011/12Current Year 2012/132013/14 Medium Term Revenue &Expenditure FrameworkR thousandAudited Audited Audited Original Adjusted Full Year Budget Year Budget Year Budget YearOutcome Outcome Outcome Budget Budget Forecast 2013/14 +1 2014/15 +2 2015/16CASH FLOW FROM OPERATING ACTIVITIESReceiptsRatepay ers and other 1 802 628 2 283 817 2 944 968 3 240 690 3 436 153 3 436 153 4 147 116 4 531 520 5 042 464Gov ernment - operating 451 708 458 136 584 676 651 134 617 813 617 813 690 321 705 388 760 227Gov ernment - capital 217 210 422 087 450 845 513 967 696 777 696 777 709 592 746 272 794 823Interest 168 922 30 837 92 387 52 656 56 680 56 680 184 756 189 980 194 126Div idends – – – –PaymentsSuppliers and employ ees (1 914 246) (1 641 709) (3 175 991) (3 497 849) (3 763 523) (3 763 523) (4 446 155) (4 830 979) (5 356 322)Finance charges (131 820) (1 483) (139 731) (61 799) (163 855) (163 855) (160 321) (171 128) (184 217)Transfers and Grants (3 237) (2 033) (80 514) (140 289) (123 015) (123 015) (121 889) (136 856) (145 622)NET CASH FROM/(USED) OPERATING ACTIVITI 591 166 1 549 652 676 642 758 510 757 030 757 030 1 003 420 1 034 197 1 105 478CASH FLOWS FROM INVESTING ACTIVITIESReceiptsProceeds on disposal of PPE 4 14 249 36 – – 1 – –Decrease (Increase) in non-current debtors 8 569 – – – – – –Decrease (increase) other non-current receiv able (199 010) – 2 201 – – – – – –Decrease (increase) in non-current inv estments – – – – – – – –PaymentsCapital assets (699 250) (556 299) (622 725) (678 300) (746 303) (746 303) (698 406) (894 705) (958 953)NET CASH FROM/(USED) INVESTING ACTIVITIE (889 687) (542 051) (620 524) (678 265) (746 303) (746 303) (698 405) (894 705) (958 953)CASH FLOWS FROM FINANCING ACTIVITIESReceiptsShort term loans – – – – – –Borrow ing long term/refinancing 63 368 (153 401) 39 740 105 885 79 414 79 414 3 709 – –Increase (decrease) in consumer deposits 1 217 2 357 (562) 1 255 5 113 5 113 6 000 6 230 6 550Payments – –Repay ment of borrow ing (3 335) (657 303) 0 (13 500) (13 500) (13 500) (35 000) (33 200) (31 900)NET CASH FROM/(USED) FINANCING ACTIVITI 61 251 (808 348) 39 178 93 641 71 027 71 027 (25 291) (26 970) (25 350)NET INCREASE/ (DECREASE) IN CASH HELD (237 270) 199 253 95 295 173 886 81 755 81 755 279 725 112 523 121 175Cash/cash equiv alents at the y ear begin: 284 482 47 212 246 466 131 250 341 761 341 761 423 517 703 241 815 764Cash/cash equiv alents at the y ear end: 47 212 246 466 341 761 305 136 423 516 423 516 703 241 815 764 936 939Table A8 - Cash Backed Reserves/Accumulated Surplus ReconciliationThe cash backed reserves/accumulated surplus reconciliation is aligned to the requirements of the MFMACircular 42 - Funding a Municipal Budget. In essence the table evaluates the funding levels of the budgetby firstly forecasting the cash and investments at the year end and secondly reconciling the availablefunding to the liabilities/commitments that exist. The outcome of this exercise would either be a surplus ordeficit. A deficit would indicate that the applications exceed the cash and investments available and wouldbe indicative of non-compliance with the MFMA requirements that the municipality’s budget must be‘funded’.MAN Mangaung - Table A8 Consolidated Cash backed reserves/accumulated surplus reconciliationDescription 2009/10 2010/11 2011/12Current Year 2012/132013/14 Medium Term Revenue &Expenditure FrameworkR thousandAudited Audited Audited Original Adjusted Full Year Budget Year Budget Year Budget YearOutcome Outcome Outcome Budget Budget Forecast 2013/14 +1 2014/15 +2 2015/16Cash and investments availableCash/cash equiv alents at the y ear end 47 212 246 466 341 761 305 136 423 516 423 516 703 241 815 764 936 939Other current inv estments > 90 day s (1 751) – (0) 0 0 0 – – –Non current assets - Inv estments 10 12 15 215 12 24 24 25 26 27Cash and investments available: 45 472 246 477 356 977 305 148 423 539 423 539 703 266 815 790 936 967Application of cash and investmentsUnspent conditional transfers – – 231 354 75 367 231 354 231 354 195 300 198 823 213 101Unspent borrow ing – – – – – – – – –Statutory requirements – – – – – – – – –Other w orking capital requirements 482 747 410 992 219 721 223 390 90 724 90 724 164 668 (5 019) (212 868)Other prov isions – – – – – – –Long term inv estments committed – – – – – – – – –Reserv es to be backed by cash/inv estments 529 902 585 292 614 556 614 556 614 556 645 284 677 548 711 426Total Application of cash and investments: 482 747 940 894 1 036 366 913 313 936 634 936 634 1 005 252 871 353 711 659Surplus(shortfall) (437 275) (694 417) (679 390) (608 165) (513 094) (513 094) (301 986) (55 563) 225 30841