ANNUAL REPORT 2014/15

DEPARTMENT OF HIGHER EDUCATION AND TRAINING
VOTE 17
NOTES TO THE ANNUAL FINANCIAL STATEMENTS
for the year ended 31 March 2015
2014/15 2013/14
21. Accruals
30 days 30+ days Total Total
R’000 R’000 R’000 R’000
Compensation of employees - 63 036 63 036 18 991
Goods and services 13 797 25 613 39 410 26 608
Capital assets 1 103 524 1 627 339
Total 14 900 89 173 104 073 45 938
2014/15 2013/14
Listed by programme level Note R’000 R’000
Programme 1: Administration 21 564 16 972
Programme 2: Human Resource Development, Planning and
Monitoring Coordination 533 1 797
Programme 3: University Education 832 1 099
Programme 4: Vocational and Continuing Education and Training 78 937 25 277
Programme 5: Skills Development 2 049 793
Unallocated 158 -
Total 104 073 45 938
Reasons for material accruals:
Claims in respect of the Rennies account and examiners and moderators were not received before
closure of the nancial year. Claims in respect of Department of Public Works were received in March
2015 and paid in April 2015.
22.
Leave entitlement 15 049 5 893
8 948 8 063
3 932 5 902
Capped leave commitments 11 442 11 382
Other 1 110 348
Total 40 481 31 588
22.1 Negative leave balances
Differences in the reporting cycle for leave 302 1 914
302 1 914
The decrease in the negative leave balance is due to the fact that leave relating to the closure
of the Department in December 2014 was already captured on the PERSAL system when the
201314 nancial statement was prepared.
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