ACFI 2011/12.indd - Gauteng Provincial Treasury

GAUTENG PROVINCE PUBLIC DEPARTMENTSDisclosure Notes to the Combined Financial Statementsas at 31 March 201227. Receivables for departmental revenue2011/2012Notes R’0002010/2011R’000Tax revenueSales of goods and services other than capital assetsFines, penalties and forfeitsInterest, dividends and rent on landTransactions in fi nancial assets and liabilitiesOtherTotal269,7261,206,45857,1152819,324174,4141,727,065201,751888,88335,6897,925861341,8461,476,955The other relates to leave without pay taken and trade discounted receivables accounted for by the Department of Education.Analysis of receivables for departmental revenueOpening balanceLess: Amounts receivedAdd: Amounts recognisedLess: Amounts written-offClosing balance1,789,789(2,847,089)2,917,694(133,329)1,727,0651,409,501(2,244,952)2,442,205(129,799)1,476,95528. Reconciliation of irregular expenditureOpening balanceAdd: Irregular expenditure - relating to prior yearAdd: Irregular expenditure - relating to current yearLess: Amounts condonedLess: Amounts not recoverable (not condoned)Irregular expenditure awaiting condonation5,979,36911,4424,153,152(2,645,600)(2,945)7,495,4182,098,808797,6944,792,368(1,709,501)-5,979,369Analysis of awaiting condonation per age classificationCurrent YearPrior YearsTotal1,490,3266,005,0927,495,4184,410,9011,568,4685,979,369The above relates to various instances of non-compliance by departments to supply chain management regulations and procurementprocedures.42 Gauteng Provincial Government | Combined Financial Information Annual Report 2011/12