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AGGREGRATED INFORMATION FOR LIMPOPO 

STATEMENT OF CAPITAL AND OPERATING EXPENDITURE FOR THE 3RD QUARTER ENDED 31 MARCH 2018 


Parti: Operating Revenue and Expenditure 


R thousands 

2017/18 

2016/17 

Q3 of 2016/17 
to Q3 of 2017/18 

Budget 

First Quarter 

Second Quarter 

Third Quarter 

Year to Date 

Third Quarter 

appropriation 

Adjusted 

Budget 

Actual 

Expenditure 

1stQas%of 

appropriation 

Actual 

Expenditure 

2nd Q as % of 
Main 

appropriation 

Actual 

Expenditure 

3rd Q as % of 
adjusted budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Operating Revenue and Expenditure 














Operating Revenue 

16 386 863 

15 845 957 

4 351 859 

26.6% 

4 249 441 

25.9% 

3 450 270 

21.8% 

12 051 570 

76.1% 

3 523 385 

73.7% 

(2.1%) 

Property rates 

1 447 469 

1 407 795 

381 347 

26.3% 

317 365 

21.9% 

297 583 

21.1% 

996 295 

70.8% 

297 830 

70.4% 

(.1%) 

Property rates - penalties and collection charges 







1 639 


1 639 


6 831 

124.3% 

(76.0%) 

Service charges - electricity revenue 

2 991 588 

2 968 891 

601 415 

20.1% 

569 665 

19.0% 

564 006 

19.0% 

1 735 086 

58.4% 

531 319 

61.7% 

6.2% 

Service charges - water revenue 

877 860 

739573 

170 014 

19.4% 

212434 

24.2% 

227153 

30.7% 

609 601 

82.4% 

171 868 

60.1% 

32.2% 

Sen/ice charges - sanitation revenue 

241 303 

240 816 

54 918 

22.8% 

56473 

23.4% 

53 796 

22.3% 

165 188 

68.6% 

36101 

63.6% 

49.0% 

Service charges - refuse revenue 

324 054 

342 790 

84463 

26.1% 

80 729 

24.9% 

92 775 

27.1% 

257 967 

75.3% 

94 654 

90.9% 

(2.0%) 

Service charges - other 

49 399 

35520 

10028 

20.3% 

14174 

28.7% 

17 617 

49.6% 

41820 

117.7% 

(23 605) 

50.6% 

(174.6%) 

Rental of facilities and equipment 

53 321 

51304 

6199 

11.6% 

8558 

16.0% 

8 817 

17.2% 

23 574 

45.9% 

6 016 

67.7% 

46.6% 

Interest earned - external investments 

293 809 

254 629 

52102 

17.7% 

65619 

22.3% 

66 819 

26.2% 

184 540 

72.5% 

67 937 

60.7% 

(1.6%) 

Interest earned ■ outstanding debtors 

345 377 

374 927 

91952 

26.6% 

92 090 

26.7% 

97 981 

26.1% 

282 023 

75.2% 

81 881 

68.8% 

19.7% 

Dividends received 


21374 












Fines 

134 855 

157 725 

9 381 

7.0% 

13265 

9.8% 

17 294 

11.0% 

39 940 

25.3% 

6 093 

30.1% 

183.8% 

Licences and permits 

150451 

130679 

26 501 

17.6% 

27 523 

18.3% 

25 396 

19.4% 

79420 

60.8% 

24 981 

52.1% 

1.7% 

Agency services 

174 525 

197 382 

46 272 

26.5% 

26 231 

15.0% 

34 794 

17.6% 

107297 

54.4% 

40 729 

107.3% 

(14.6%) 

Transfers recognised - operational 

8 535 890 

7 877 859 

2 261 831 

26.5% 

2 647 283 

31.0% 

1 886 406 

23.9% 

6 795 520 

86.3% 

2 147 641 

83.5% 

(12.2%) 

Other own revenue 

674 397 

998 627 

412 060 

61.1% 

108 911 

16.1% 

48153 

4.8% 

569125 

57.0% 

29 387 

18.2% 

63.9% 

Gains on disposal of PPE 

92 566 

46 066 

143 377 

154.9% 

9120 

9.9% 

10 042 

21.8% 

162 538 

352.8% 

3 722 

149.7% 

169.8% 

Operating Expenditure 

15 798 928 

15 933 090 

2 814 482 

17.8% 

3 412 258 

21.6% 

3 186 561 

20.0% 

9 413 301 

59.1% 

3 317 422 

59.7% 

(3.9%) 

Employee related costs 

5 446 699 

5274927 

1 134 808 

20.8% 

1 193 858 

21.9% 

1 309 973 

24.8% 

3 638 640 

69.0% 

1 118432 

67.1% 

17.1% 

Remuneration of councillors 

471 550 

479407 

105 547 

22.4% 

88 550 

18.8% 

123235 

25.7% 

317 332 

66.2% 

113 323 

67.5% 

8.7% 

Debt impairment 

564 697 

585997 

41259 

7.3% 

39135 

6.9% 

8 771 

1.5% 

89165 

15.2% 

29 290 

9.4% 

(70.1%) 

Depreciation and asset impairment 

1 608 720 

1 587 169 

102454 

6.4% 

170 580 

10.6% 

116 505 

7.3% 

389 539 

24.5% 

181 437 

26.9% 

(35.8%) 

Finance charges 

154 764 

108037 

13 806 

8.9% 

22 826 

14.7% 

4 084 

3.8% 

40 716 

37.7% 

13181 

35.7% 

(69.0%) 

Bulk purchases 

2 757 278 

2 644 700 

512835 

18.6% 

664 980 

24.1% 

527 867 

20.0% 

1 705 682 

64.5% 

523 577 

63.6% 

.8% 

Other Materials 

668 348 

597 659 

73 218 

11.0% 

112216 

16.8% 

37 372 

6.3% 

222 806 

37.3% 

148189 

57.3% 

(74.8%) 

Contracted services 

1 195 718 

1 955020 

268 889 

22.5% 

456111 

38.1% 

529 343 

27.1% 

1 254 343 

64.2% 

184 228 

46.7% 

187.3% 

Transfers and grants 

109 610 

129 823 

16 714 

15.2% 

23485 

21.4% 

16130 

12.4% 

56 329 

43.4% 

33220 

82.2% 

(51.4%) 

Other expenditure 

2 819 094 

2 567 901 

544 952 

19.3% 

639 846 

22.7% 

512 848 

20.0% 

1 697 646 

66.1% 

669197 

65.8% 

(23.4%) 

Loss on disposal of PPE 

2449 

2449 



670 

27.4% 

433 

17.7% 

1103 

45.0% 

303 348 

3311.3% 

(99.9%) 

Surplus/fDeficit) 

587 935 

(87 133) 

1 537 378 


837 182 


263 709 


2 638 269 


205 962 



Transfers recognised - capital 

4 510426 

4 144 930 

571 283 

12.7% 

1 464 276 

32.5% 

764 695 

18.4% 

2 800 254 

67.6% 

818 681 

39.1% 

(6.6%) 

Contributions recognised - capital 














Contributed assets 












3.0% 


Surplus/fDeficit) after capital transfers and contributions 

5 098 361 

4 057 796 

2108 661 


2 301 458 


1 028 404 


5438 523 


1 024 643 



Taxation 














Surplus/fDeficit) after taxation 

5 098 361 

4 057 796 

2108 661 


2 301 458 


1 028 404 


5438 523 


1 024 643 



Attributable to minorities 














Surplus/fDeficit) attributable to municipality 

5 098 361 

4 057 796 

2108 661 


2 301 458 


1 028 404 


5 438 523 


1 024 643 



Share of surplus/ (deficit) of associate 














Surplus/fDeficit) for the year 

5 098 361 

4 057 796 

2108 661 


2 301 458 


1 028 404 


5438 523 


1 024 643 




Part 2: Capital Revenue and Expenditure 







2017/18 





2016/17 



Budget 

First Quarter 

Second Quarter 

Third Quarter 

Year to Date 

Third Quarter 


R thousands 

appropriation 

Adjusted 

Budget 

Actual 

Expenditure 

1stQas%of 

appropriation 

Actual 

Expenditure 

2nd Q as % of 
Main 

appropriation 

Actual 

Expenditure 

3rd Q as % of 
adjusted budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Q3 of 2016/17 
to Q3 of 2017/18 

Capital Revenue and Expenditure 

Source of Finance 

6 261 795 

6 278 556 

867 803 

13.9% 

1 362 994 

21.8% 

921159 

14.7% 

3 151 956 

50.2% 

878 203 

43.9% 

4.9% 

National Government 

4 562 912 

4 661 565 

704 150 

15.4% 

1 004 741 

22.0% 

726 286 

15.6% 

2435177 

52.2% 

757 310 

48.3% 

(4.1%) 

Provincial Government 

23137 

18 000 












District Municipality 

300 

300 









2 007 


(100.0%) 

Other transfers and grants 







1854 


1854 




(100.0%) 

Transfers recognised - capital 

4 586 349 

4 679 865 

704150 

15.4% 

1 004741 

21.9% 

728140 

15.6% 

2 437 031 

52.1% 

759 318 

48.6% 

(4.1%) 

Borrowing 

273 745 

164 000 

33 706 

12.3% 

94171 

34.4% 

9 869 

6.0% 

137 746 

84.0% 

14 411 

7.5% 

(31.5%) 

Internally generated funds 

1 401 702 

1 434 691 

129 304 

9.2% 

264 082 

18.8% 

182 149 

12.7% 

575 535 

40.1% 

98 092 

31.1% 

85.7% 

Public contributions and donations 



643 




1002 


1645 


6 382 


(84.3%) 

Capital Expenditure Standard Classification 

6 261 795 

6 278 556 

867 803 

13.9% 

1 362 994 

21.8% 

921 159 

14.7% 

3151 956 

50.2% 

878 203 

43.9% 

4.9% 

Governance and Administration 

243 516 

408 236 

34102 

14.0% 

55 948 

23.0% 

94 298 

23.1% 

184 348 

45.2% 

36 028 

39.6% 

161.7% 

Executive & Council 

8 015 

19784 

29 

.4% 

541 

6.7% 

1 250 

6.3% 

1 820 

9.2% 

949 

32.5% 

31.7% 

Budget & Treasury Office 

203663 

92 711 

2169 

1.1% 

4 556 

2.2% 

(1292) 

(1.4%) 

5433 

5.9% 

10 386 

26.2% 

(112.4%) 

Corporate Services 

31 838 

295741 

31 905 

100.2% 

50851 

159.7% 

94 340 

31.9% 

177 095 

59.9% 

24 693 

46.5% 

282.1% 

Community and Public Safety 

512 842 

437 911 

43 928 

8.6% 

79 028 

15.4% 

58 477 

13.4% 

181 433 

41.4% 

39177 

34.2% 

49.3% 

Community & Social Services 

209148 

176 204 

9211 

4.4% 

22070 

10.6% 

16 206 

9.2% 

47487 

26.9% 

19 899 

27.4% 

(18.6%) 

Sport And Recreation 

227193 

185 353 

28106 

12.4% 

50 560 

22.3% 

28 556 

15.4% 

107 222 

57.8% 

18405 

51.6% 

55.2% 

Public Safety 

64 681 

66 363 

6037 

9.3% 

5 367 

8.3% 

12 737 

19.2% 

24140 

36.4% 

459 

13.4% 

2 677.4% 

Flousing 

11820 

9 990 

574 

4.9% 

1 031 

8.7% 

978 

9.8% 

2584 

25.9% 

415 

1.5% 

135.8% 

Health 














Economic and Environmental Services 

1 750 697 

1 795 364 

338 369 

19.3% 

451 751 

25.8% 

288 443 

16.1% 

1 078 562 

60.1% 

316 287 

47.9% 

(8.8%) 

Planning and Development 

70 009 

84 552 

3 843 

5.5% 

5419 

7.7% 

4 551 

5.4% 

13 813 

16.3% 

39073 

51.6% 

(88.4%) 

Road Transport 

1 680 188 

1 708550 

334 526 

19.9% 

446 332 

26.6% 

280 359 

16.4% 

1 061 217 

62.1% 

276 710 

47.9% 

1.3% 

Environmental Protection 

500 

2 262 





3 532 

156.1% 

3 532 

156.1% 

504 

23.7% 

600.5% 

Trading Services 

3 720 964 

3 603 268 

451 362 

12.1% 

776 103 

20.9% 

479 942 

13.3% 

1 707407 

47.4% 

486 711 

43.4% 

(1.4%) 

Electricity 

385 922 

381 429 

40142 

10.4% 

55 783 

14.5% 

50179 

13.2% 

146103 

38.3% 

15467 

32.1% 

224.4% 

Water 

2 974 740 

2 968 074 

378 356 

12.7% 

628 824 

21.1% 

355 793 

12.0% 

1 362 973 

45.9% 

446 945 

42.9% 

(20.4%) 

Waste Water Management 

287 290 

186633 

20 790 

7.2% 

61 641 

21.5% 

65144 

34.9% 

147 575 

79.1% 

20487 

70.8% 

218.0% 

Waste Management 

73012 

67132 

12074 

16.5% 

29 855 

40.9% 

8 826 

13.1% 

50 755 

75.6% 

3811 

52.3% 

131.6% 

Other 

33776 

33 776 

42 

.1% 

165 

.5% 



207 

.6% 







Part 3: Cash Receipts and Payments 


R thousands 

2017/18 

2016/17 

Q3 of 2016/17 
to Q3 of 2017/18 

Budget 

First Quarter 

Second Quarter 

Third Quarter 

Year to Date 

Third Quarter 

appropriation 

Adjusted 

Budget 

Actual 

Expenditure 

1stQas%of 

Main 

appropriation 

Actual 

Expenditure 

2nd Q as % of 
Main 

appropriation 

Actual 

Expenditure 

3rd Q as % of 
adjusted budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Cash Flow from Operating Activities 














Receipts 

19 503 011 

19 397185 

6 006 242 

30.8% 

4 676 716 

24.0% 

4 418 496 

22.8% 

15 101 454 

77.9% 

4 045 784 

78.8% 

9.2% 

Property rates, penalties and collection charges 

1 210 165 

1 376 788 

252 014 

20.8% 

296110 

24.5% 

254126 

18.5% 

802 250 

58.3% 

224 535 

64.0% 

13.2% 

Service charges 

3 913 364 

3495134 

797 928 

20.4% 

1 002 042 

25.6% 

855174 

24.5% 

2 655 144 

76.0% 

809222 

72.5% 

5.7% 

Other revenue 

868 290 

1 138 068 

937293 

107.9% 

458 961 

52.9% 

638434 

56.1% 

2 034 688 

178.8% 

326 385 

113.6% 

95.6% 

Government - operating 

8 530 547 

8 370 584 

3 026 242 

35.5% 

1 824 468 

21.4% 

1472 467 

17.6% 

6 323176 

75.5% 

1611 161 

84.4% 

(8.6%) 

Government ■ capital 

4 537438 

4 572 000 

891 778 

19.7% 

1 031 930 

22.7% 

1 107 751 

24.2% 

3 031460 

66.3% 

986455 

70.7% 

12.3% 

Interest 

443 207 

444 611 

100 948 

22.8% 

63154 

14.2% 

90486 

20.4% 

254 587 

57.3% 

88 027 

65.1% 

2.8% 

Dividends 



40 


51 


58 


149 




(100.0%) 

Payments 

(13 530 774) 

(13 744 960) 

(3 615 830) 

26.7% 

(3 757 673) 

27.8% 

(3 205 600) 

23.3% 

(10 579103) 

77.0% 

(3170 715) 

78.4% 

1.1% 

Suppliers and employees 

(13239 968) 

(12 936176) 

(3588 633) 

27.1% 

(3 718115) 

28.1% 

(3 184 440) 

24.6% 

(10491 188) 

81.1% 

(3 077 852) 

78.1% 

3.5% 

Finance charges 

(151446) 

(230731) 

(14118) 

9.3% 

(20 521) 

13.5% 

(7 268) 

3.1% 

(41 907) 

18.2% 

(27 239) 

68.5% 

(73.3%) 

Transfers and grants 

(139 359) 

(578 053) 

(13 079) 

9.4% 

(19037) 

13.7% 

(13 892) 

2.4% 

(46 008) 

8.0% 

(65 624) 

123.8% 

(78.8%) 

Net Cash from/(used) Operating Activities 

5972 238 

5 652 226 

2 390 412 

40.0% 

919 043 

15.4% 

1 212 896 

21.5% 

4 522 351 

80.0% 

875 070 

80.0% 

38.6% 

Cash Flow from Investing Activities 














Receipts 

57 272 

38 846 

7 996 

14.0% 

588 

1.0% 

22 282 

57.4% 

30 866 

79.5% 

5 010 

8.1% 

344.7% 

Proceeds on disposal of PPE 

75 066 

39 766 

8 525 

11.4% 

588 

.8% 

833 

2.1% 

9 946 

25.0% 

4 841 

11.3% 

(82.8%) 

Decrease in non-current debtors 

(16 874) 










5 

25.0% 

(100.0%) 

Decrease in other non-current receivables 



327 






327 


164 

(6.8%) 

(100.0%) 

Decrease (increase) in non-current investments 

(920) 

(920) 

(856) 

93.0% 



21 449 

(2 331.4%) 

20 593 

(2 238.4%) 


(2.5%) 

(100.0%) 

Payments 

(6 042 537) 

(5 838 504) 

(682 332) 

11.3% 

(1 137 704) 

18.8% 

(751 137) 

12.9% 

(2 571 173) 

44.0% 

(883 970) 

46.9% 

(15.0%) 

Capital assets 

(6 042 537) 

(5 838 504) 

(682 332) 

11.3% 

(1 137 704) 

18.8% 

(751 137) 

12.9% 

(2 571 173) 

44.0% 

(883 970) 

46.9% 

(15.0%) 

Net Cash from/(used) Investing Activities 

(5 985 264) 

(5 799 658) 

(674 336) 

11.3% 

(1137116) 

19.0% 

(728 855) 

12.6% 

(2 540 307) 

43.8% 

(878 960) 

48.0% 

(17.1%) 

Cash Flow from Financing Activities 














Receipts 

383 208 

282 361 

232 373 

60.6% 

902 

.2% 

(278) 

(.1%) 

232 998 

82.5% 

237 215 

89.9% 

(100.1%) 

Borrowing long term/refinancing 

344 745 

239 745 

231 622 

67.2% 





231 622 

96.6% 

235 000 

92.8% 

(100.0%) 

Increase (decrease) in consumer deposits 

38463 

42 616 

751 

2.0% 

902 

2.3% 

(278) 

(.7%) 

1 376 

3.2% 

2215 

8.1% 

(112.5%) 

Payments 

(202 989) 

(201 598) 

(38418) 

18.9% 

(20 851) 

10.3% 

(7 492) 

3.7% 

(66 761) 

33.1% 

(7 777) 

133.7% 

(3.7%) 

Repayment of borrowing 

(202 989) 

(201 598) 

(38 418) 

18.9% 

(20 851) 

10.3% 

(7 492) 

3.7% 

(66 761) 

33.1% 

(7 777) 

133.7% 

(3.7%) 

Net Cash from/(used) Financing Activities 

180 219 

80 763 

193 956 

107.6% 

(19 949) 

(11.1%) 

(7 770) 

(9.6%) 

166 236 

205.8% 

229 438 

62.9% 

(103.4%) 

Net lncrease/(Decrease) in cash held 

Cash/cash equivalents at the year begin: 

Cash/cash equivalents at the year end: 

167192 

1 913 393 

2 080 585 

(66 670) 

2142 206 

2 075 537 

1 910 031 

2 739 631 

4 649 662 

1 142.4% 

143.2% 

223.5% 

(238 022) 

4 396 545 

4158 522 

(142.4%) 

229.8% 

199.9% 

476 271 

4 158 522 

4 634 794 

(714.4%) 

194.1% 

223.3% 

2 148 280 

2 739 631 

4 887 911 

(3 222.3%) 

127.9% 

235.5% 

225 547 

2 641 122 

2 866 669 

(73.6%) 

70.1% 

176.6% 

111.2% 

57.5% 

61.7% 


Part 4: Debtor Age Analysis 


R thousands 

0-30 Days 

| 31-60 Days 

61-90 Days 

Over 90 Days 

Total 

1 Actual Bad Debts Written Off to 
Debtors 

Impairment -1 
Council 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

Debtors Age Analysis By Income Source 














Trade and Other Receivables from Exchange Transactions - Water 

54 832 

4.5% 

45 375 

3.7% 

32 931 

2.7% 

1 097 387 

89.2% 

1 230 525 

21.2% 

(15180) 

(1.2%) 


Trade and Other Receivables from Exchange Transactions - Electricity 

77007 

15.3% 

56 392 

11.2% 

33 630 

6.7% 

336 767 

66.8% 

503 796 

8.7% 

(5 261) 

(1.0%) 

759 

Receivables from Non-exchange Transactions - Property Rates 

86148 

4.8% 

69 753 

3.9% 

79886 

4.5% 

1 545 262 

86.8% 

1 781 049 

30.6% 

(56 917) 

(3.2%) 

1260 

Receivables from Exchange Transactions - Waste Water Management 

12216 

6.8% 

7 724 

4.3% 

5 899 

3.3% 

153 515 

85.6% 

179 354 

3.1% 

(7 926) 

(4.4%) 


Receivables from Exchange Transactions - Waste Management 

17468 

4.0% 

13 603 

3.2% 

11613 

2.7% 

388 639 

90.1% 

431 323 

7.4% 

(3 616) 

(.8%) 

1848 

Receivables from Exchange Transactions - Property Rental Debtors 

268 

2.9% 

214 

2.3% 

200 

2.2% 

8410 

92.5% 

9 091 

.2% 

(731) 

(8.0%) 


Interest on Arrear Debtor Accounts 

17432 

2.3% 

17 081 

2.3% 

15 959 

2.1% 

696275 

93.2% 

746 747 

12.8% 

(31460) 

(4.2%) 


Recoverable unauthorised, irregular or fruitless and wasteful Expenditure 














Other 

(46 850) 

(5.0%) 

19 572 

2.1% 

15 937 

1.7% 

941 562 

101.2% 

930 220 

16.0% 

(12401) 

(1.3%) 

12 553 

Total By Income Source 

218 521 

3.8% 

229 713 

4.0% 

196 055 

3.4% 

5167 816 

88.9% 

5 812106 

100.0% 

(133 492) 

(2.3%) 

16 420 

Debtors Age Analysis By Customer Group 














Organs of State 

28 006 

3.5% 

38 829 

4.8% 

41782 

5.2% 

695 582 

86.5% 

804 199 

13.8% 

(2 296) 

(.3%) 

680 

Commercial 

56 844 

8.5% 

44 012 

6.6% 

23 371 

3.5% 

547412 

81.5% 

671 639 

11.6% 

(7 065) 

(1.1%) 

4860 

households 

117818 

3.3% 

119 589 

3.4% 

93 768 

2.7% 

3 206 795 

90.6% 

3 537 970 

60.9% 

(102 661) 

(2.9%) 

6017 

Other 

15854 

2.0% 

27283 

3.4% 

37135 

4.7% 

718 027 

89.9% 

798 299 

13.7% 

(21 470) 

(2.7%) 

4864 

Total By Customer Group 

218 521 

3.8% 

229 713 

4.0% 

196 055 

3.4% 

5167 816 

88.9% 

5 812106 

100.0% 

(133 492) 

(2.3%) 

16 420 


Part 5: Creditor Age Analysis 



0 - 30 Days 

31 - 60 Days 


61 - 90 Days 

Over 90 Days 

Total 

Rthousands 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Creditor Age Analysis 

Bulk Electricity 

128 006 

36.6% 

6 534 

1.9% 

7 594 

2.2% 

207 893 

59.4% 

350 027 

30.1% 

Bulk Water 

81 891 

26.5% 

16 923 

5.5% 

19 069 

6.2% 

191 692 

61.9% 

309 576 

26.6% 

PAYE deductions 

12813 

49.8% 



12 935 

50.2% 



25 748 

2.2% 

VAT (output less input) 

1 050 

100.0% 







1 050 

.1% 

Pensions / Retirement 

2 570 

100.0% 







2 570 

.2% 

Loan repayments 

2 253 

38.1% 





3 656 

61.9% 

5 908 

.5% 

Trade Creditors 

124 833 

28.6% 

19 239 

4.4% 

25 351 

5.8% 

267416 

61.2% 

436 839 

37.5% 

Auditor-General 

1456 

23.0% 

1 822 

28.8% 



3 048 

48.2% 

6 326 

.5% 

Other 

21 333 

83.5% 

1422 

5.6% 

1 813 

7.1% 

975 

3.8% 

25 543 

2.2% 

Total 

376 205 

32.3% 

45 940 

3.9% 

66 762 

5.7% 

674 680 

58.0% 

1 163 587 

100.0% 


Contact Details 

Municipal Manager 
Financial Manager 


Source Local Government Database 


1. All figures in this report are unaudited. 




LIMPOPO: GREATER GIYANI (LIM331) 

STATEMENT OF CAPITAL AND OPERATING EXPENDITURE FOR THE 3RD QUARTER ENDED 31 MARCH 2018 


Parti: Operating Revenue and Expenditure 


R thousands 

2017/18 

2016/17 

Q3 of 2016/17 
to Q3 of 2017/18 

Budget 

First Quarter 

Second Quarter 

Third Quarter 

Year to Date 

Third Quarter 

appropriation 

Adjusted 

Budget 

Actual 

Expenditure 

1stQas%of 

appropriation 

Actual 

Expenditure 

2nd Q as % of 
Main 

appropriation 

Actual 

Expenditure 

3rd Q as % of 
adjusted budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Operating Revenue and Expenditure 














Operating Revenue 

302 601 

302 601 

115 326 

38.1% 

96 890 

32.0% 

76137 

25.2% 

288 352 

95.3% 

67 998 

85.3% 

12.0% 

Property rates 

30 000 

30 000 

7160 

23.9% 

8 849 

29.5% 

8 849 

29.5% 

24 857 

82.9% 

7 912 

78.9% 

11.8% 

Property rates - penalties and collection charges 














Service charges - electricity revenue 














Service charges - water revenue 














Service charges - sanitation revenue 














Service charges - refuse revenue 

4300 

4 300 

1 121 

26.1% 

1 101 

25.6% 

1 098 

25.5% 

3 320 

77.2% 

1071 

75.4% 

2.5% 

Service charges - other 














Rental of facilities and equipment 

868 

868 

165 

19.0% 

212 

24.4% 

237 

27.3% 

614 

70.7% 

232 

91.9% 

2.1% 

Interest earned - external investments 

11776 

11776 

3 594 

30.5% 

4 395 

37.3% 

2 791 

23.7% 

10 780 

91.5% 

1481 

45.8% 

88.5% 

Interest earned ■ outstanding debtors 

5 000 

5 000 



763 

15.3% 

3 078 

61.6% 

3 841 

76.8% 

1032 

38.6% 

198.2% 

Dividends received 














Fines 

100 

100 

47 

46.5% 

70 

70.2% 

193 

192.7% 

309 

309.3% 

70 

252.8% 

176.2% 

Licences and permits 

7 300 

7 300 

1 855 

25.4% 

939 

12.9% 

(410) 

(5.6%) 

2384 

32.7% 

551 

39.8% 

(174.5%) 

Agency services 














Transfers recognised - operational 

241 457 

241 457 

101 071 

41.9% 

80174 

33.2% 

59 954 

24.8% 

241199 

99.9% 

55174 

99.8% 

8.7% 

Other own revenue 

1 800 

1 800 

313 

17.4% 

387 

21.5% 

349 

19.4% 

1 049 

58.3% 

476 

5.6% 

(26.7%) 

Gains on disposal of PPE 














Operating Expenditure 

301 312 

301 312 

53 623 

17.8% 

64 387 

21.4% 

54 353 

18.0% 

172 363 

57.2% 

46 872 

58.3% 

16.0% 

Employee related costs 

133 873 

133873 

29 606 

22.1% 

29479 

22.0% 

29 847 

22.3% 

88 932 

66.4% 

28 302 

71.8% 

5.5% 

Remuneration of councillors 

20 646 

20 646 

4 993 

24.2% 

4 993 

24.2% 

6 666 

32.3% 

16 652 

80.7% 

5215 

77.5% 

27.8% 

Debt impairment 

15 000 

15000 












Depreciation and asset impairment 

30 000 

30 000 












Finance charges 

770 

770 












Bulk purchases 














Other Materials 

8 800 

8 800 

1 993 

22.6% 

1255 

14.3% 

2414 

27.4% 

5 662 

64.3% 

1 727 

77.3% 

39.8% 

Contracted services 

13450 

13450 

1 034 

7.7% 

1 973 

14.7% 

1 834 

13.6% 

4 841 

36.0% 

1 348 

74.4% 

36.1% 

Transfers and grants 














Other expenditure 

78 773 

78773 

15 997 

20.3% 

26 686 

33.9% 

13 592 

17.3% 

56275 

71.4% 

10 280 

62.5% 

32.2% 

Loss on disposal of PPE 














Surplus/(Deficit) 

1289 

1 289 

61 703 


32 503 


21 784 


115 990 


21 125 



Transfers recognised - capital 

81736 

81736 

38 952 

47.7% 

26 597 

32.5% 

33187 

40.6% 

98 736 

120.8% 

44 969 

95.6% 

(26.2%) 

Contributions recognised - capital 














Contributed assets 














Surplus/(Deficit) after capital transfers and contributions 

83 025 

83 025 

100 655 


59100 


54 971 


214 726 


66 094 



Taxation 














Surplus/(Deficit) after taxation 

83 025 

83 025 

100 655 


59100 


54 971 


214 726 


66 094 



Attributable to minorities 














Surplus/fDeficit) attributable to municipality 

83 025 

83 025 

100 655 


59100 


54 971 


214 726 


66 094 



Share of surplus/ (deficit) of associate 














Surplus/(Deficit) for the year 

83 025 

83 025 

100 655 


59100 


54 971 


214 726 


66 094 




Part 2: Capital Revenue and Expenditure 







2017/18 





2016/17 



Budget 

First Quarter 

Second Quarter 

Third Quarter 

Year to Date 

Third Quarter 


R thousands 

appropriation 

Adjusted 

Budget 

Actual 

Expenditure 

1stQas%of 

appropriation 

Actual 

Expenditure 

2nd Q as % of 
Main 

appropriation 

Actual 

Expenditure 

3rd Q as % of 
adjusted budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Q3 of 2016/17 
to Q3 of 2017/18 

Capital Revenue and Expenditure 

Source of Finance 

113 024 

113 024 

49 642 

43.9% 

64 946 

57.5% 

12 349 

10.9% 

126 937 

112.3% 

28 762 

69.5% 

(57.1%) 

National Government 

81736 

81 736 

21705 

26.6% 

24 801 

30.3% 

7425 

9.1% 

53 931 

66.0% 

13 981 

62.0% 

(46.9%) 

Provincial Government 














District Municipality 














Other transfers and grants 














Transfers recognised - capital 

81 736 

81 736 

21705 

26.6% 

24 801 

30.3% 

7 425 

9.1% 

53 931 

66.0% 

13 981 

62.0% 

(46.9%) 

Borrowing 














Internally generated funds 

31288 

31 288 

27937 

89.3% 

40145 

128.3% 

4 924 

15.7% 

73 006 

233.3% 

14 781 

81.8% 

(66.7%) 

Public contributions and donations 














Capital Expenditure Standard Classification 

113 024 

113 024 

49 642 

43.9% 

64 946 

57.5% 

12 349 

10.9% 

126 937 

112.3% 

28 762 

69.5% 

(57.1%) 

Governance and Administration 

12 428 

12 428 

6 536 

52.6% 

12 051 

97.0% 



18 587 

149.6% 

5 288 

90.6% 

(100.0%) 

Executive & Council 

100 

100 












Budget & Treasury Office 

12 328 

12 328 












Corporate Services 



6536 


12 051 




18 587 


5 288 


(100.0%) 

Community and Public Safety 

43 305 

43 305 

13 758 

31.8% 

9 707 

22.4% 

3117 

7.2% 

26 583 

61.4% 

3 337 

57.4% 

(6.6%) 

Community & Social Services 

18 950 

18 950 

527 

2.8% 

688 

3.6% 



1216 

6.4% 

3 337 

52.9% 

(100.0%) 

Sport And Recreation 

24 355 

24 355 

10 635 

43.7% 

9 019 

37.0% 

3117 

12.8% 

22 771 

93.5% 


66.9% 

(100.0%) 

Public Safety 



2 596 






2 596 





Housing 














Health 














Economic and Environmental Services 

35 790 

35 790 

18 338 

51.2% 

19 657 

54.9% 

7 422 

20.7% 

45 417 

126.9% 

15141 

62.4% 

(51.0%) 

Planning and Development 

900 

900 

343 

38.1% 





343 

38.1% 

3 318 

92.2% 

(100.0%) 

Road Transport 

34 890 

34 890 

17 995 

51.6% 

19 657 

56.3% 

7422 

21.3% 

45 074 

129.2% 

11822 

60.6% 

(37.2%) 

Environmental Protection 














Trading Services 

21 500 

21 500 

11 009 

51.2% 

23 531 

109.4% 

1810 

8.4% 

36 350 

169.1% 

4 996 

81.6% 

(63.8%) 

Electricity 

21 500 

21500 

5 564 

25.9% 

8558 

39.8% 



14121 

65.7% 

3 512 

76.6% 

(100.0%) 

Water 














Waste Water Management 














Waste Management 



5446 


14 973 


1 810 


22 229 


1484 


22.0% 

Other 



















Part 3: Cash Receipts and Payments 


R thousands 

2017/18 

2016/17 

Q3 Of 2016/17 
to Q3 of 2017/18 

Budget 

First Quarter 

Second Quarter 

Third Quarter 

Year to Date 

Third Quarter 

appropriation 

Adjusted 

Budget 

Actual 

Expenditure 

1stQas%of 

Main 

appropriation 

Actual 

Expenditure 

2nd Q as % of 
Main 

appropriation 

Actual 

Expenditure 

3rd Q as % of 
adjusted budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Cash Flow from Operating Activities 














Receipts 

365 617 

365 617 

146 336 

40.0% 

119 603 

32.7% 

98 219 

26.9% 

364 158 

99.6% 

105180 

87.1% 

(6.6%) 

Property rates, penalties and collection charges 

18 000 

18 000 

188 

1.0% 

6498 

36.1% 

1 387 

7.7% 

8073 

44.9% 

1 393 

39.2% 

(.4%) 

Service charges 

2580 

2 580 

333 

12.9% 

512 

19.8% 

969 

37.6% 

1 814 

70.3% 

904 

100.8% 

7.2% 

Other revenue 

10 068 

10 068 

2198 

21.8% 

1427 

14.2% 

56 

.6% 

3 681 

36.6% 

1 260 

14.9% 

(95.6%) 

Government - operating 

241 457 

241 457 

101 071 

41.9% 

80174 

33.2% 

59 954 

24.8% 

241199 

99.9% 

55174 

99.8% 

8.7% 

Government - capital 

81736 

81736 

38 952 

47.7% 

26 597 

32.5% 

33187 

40.6% 

98 736 

120.8% 

44 969 

95.6% 

(26.2%) 

Interest 

11776 

11776 

3 594 

30.5% 

4 395 

37.3% 

2 667 

22.6% 

10 656 

90.5% 

1481 

45.8% 

80.1% 

Dividends 














Payments 

(250 388) 

(250 388) 

(58 404) 

23.3% 

(58 522) 

23.4% 

(49 507) 

19.8% 

(166 434) 

66.5% 

(35 865) 

72.6% 

38.0% 

Suppliers and employees 

(249 618) 

(249618) 

(58 404) 

23.4% 

(58 522 

23.4% 

(49 507) 

19.8% 

(166 434) 

66.7% 

(35 865) 

72.8% 

38.0% 

Finance charges 

(770) 

(770) 












Transfers and grants 














Net Cash from/(used) Operating Activities 

115 229 

115 229 

87 931 

76.3% 

61 081 

53.0% 

48 712 

42.3% 

197 725 

171.6% 

69 316 

109.6% 

(29.7%) 

Cash Flow from Investing Activities 














Receipts 














Proceeds on disposal of PPE 














Decrease in non-current debtors 














Decrease in other non-current receivables 














Decrease (increase) in non-current investments 














Payments 

(113 024) 

(113 024) 

(49 642) 

43.9% 

(64 946) 

57.5% 

(12 719) 

11.3% 

(127 307) 

112.6% 

(28 762) 

69.5% 

(55.8%) 

Capital assets 

(113 024) 

(113024) 

(49 642) 

43.9% 

(64 946) 

57.5% 

(12 719) 

11.3% 

(127 307) 

112.6% 

(28 762) 

69.5% 

(55.8%) 

Net Cash from/(used) Investing Activities 

(113 024) 

(113 024) 

(49 642) 

43.9% 

(64 946) 

57.5% 

(12 719) 

11.3% 

(127 307) 

112.6% 

(28 762) 

69.5% 

(55.8%) 

Cash Flow from Financing Activities 














Receipts 














Short term loans 














Borrowing long term/refinancing 














Increase (decrease) in consumer deposits 














Payments 














Repayment of borrowing 














Net Cash from/(used) Financing Activities 














Net lncrease/(Decrease) in cash held 

2 206 

2 206 

38 290 

1 736.1% 

(3 865) 

(175.2%) 

35 993 

1 631.9% 

70 418 

3 192.8% 

40 554 

(1 582.4%) 

(11.2%) 

Cash/cash equivalents at the year begin: 

120 000 

120 000 

167215 

139.3% 

205 505 

171.3% 

201 640 

168.0% 

167 215 

139.3% 

197 715 

99.7% 

2.0% 

Cash/cash equivalents at the year end: 

122 206 

122 206 

205 505 

168.2% 

201 640 

165.0% 

237 633 

194.5% 

237 633 

194.5% 

238 268 

135.2% 

(.3%) 


Part 4: Debtor Age Analysis 


R thousands 

0 - 30 Days 

31 - 60 Days 

61 - 90 Days 

Over 90 Days 

Total 

Actual Bad Debts Written Off to 
Debtors 

Impairment - 
Counci 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

Debtors Age Analysis By Income Source 














Trade and Other Receivables from Exchange Transactions - Water 














Trade and Other Receivables from Exchange Transactions - Electricity 














Receivables from Non-exchange Transactions - Property Rates 

2 358 

3.1% 

4170 

5.6% 

2071 

2.8% 

66402 

88.5% 

75 000 

42.6% 




Receivables from Exchange Transactions - Waste Water Management 














Receivables from Exchange Transactions - Waste Management 

382 

2.2% 

606 

3.4% 

261 

1.5% 

16 396 

92.9% 

17 645 

10.0% 




Receivables from Exchange Transactions - Property Rental Debtors 

48 

1.6% 

96 

3.1% 

47 

1.5% 

2885 

93.8% 

3076 

1.7% 




Interest on Arrear Debtor Accounts 

1 525 

1.9% 

3 068 

3.9% 

1490 

1.9% 

73 354 

92.3% 

79438 

45.1% 




Recoverable unauthorised, irregular or fruitless and wasteful Expenditure 














Other 

4 

.4% 

24 

2.8% 

12 

1.4% 

839 

95.4% 

880 

.5% 




Total By Income Source 

4 316 

2.5% 

7 964 

4.5% 

3 882 

2.2% 

159 876 

90.8% 

176 038 

100.0% 




Debtors Age Analysis By Customer Group 














Organs of State 

1 763 

3.7% 

3 321 

6.9% 

1 630 

3.4% 

41250 

86.0% 

47 965 

27.2% 




Commercial 

740 

2.6% 

981 

3.5% 

495 

1.8% 

25 799 

92.1% 

28 014 

15.9% 




Households 

1813 

1.8% 

3 662 

3.7% 

1 757 

1.8% 

92 827 

92.8% 

100 059 

56.8% 




Other 

(0) 

17.2% 

(0) 

82.8% 





(0) 





Total By Customer Group 

4 316 

2.5% 

7 964 

4.5% 

3 882 

2.2% 

159 876 

90.8% 

176 038 

100.0% 





Part 5: Creditor Age Analysis 


R thousands 

0 - 30 Days 

31 - 60 Days 

61 - 90 Days 

Over 90 Days 

Total 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Creditor Age Analysis 

Bulk Electridty 

Bulk Water 

PAYE deductions 

VAT (output less input) 

Pensions / Retirement 

Loan repayments 

Trade Creditors 

Auditor-General 

Other 











Total 












Contact Details 


Municipal Manager 
| Financial Manager 


Source Local Government Database 


1. All figures in this report are unaudited. 






































LIMPOPO: GREATER LETABA (LIM332) 

STATEMENT OF CAPITAL AND OPERATING EXPENDITURE FOR THE 3RD QUARTER ENDED 31 MARCH 2018 


Parti: Operating Revenue and Expenditure 


R thousands 

2017/18 

2016/17 

Q3 of 2016/17 
to Q3 of 2017/18 

Budget 

First Quarter 

Second Quarter 

Third Quarter 

Year to Date 

Third Quarter 

appropriation 

Adjusted 

Budget 

Actual 

Expenditure 

1stQas%of 

appropriation 

Actual 

Expenditure 

2nd Q as % of 
Main 

appropriation 

Actual 

Expenditure 

3rd Q as % of 
adjusted budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Operating Revenue and Expenditure 














Operating Revenue 

298 672 

319 256 

107 436 

36.0% 

85 829 

28.7% 

69 530 

21.8% 

262 795 

82.3% 

217 392 

85.3% 

(68.0%) 

Property rates 

10214 

10214 

2364 

23.1% 

2189 

21.4% 

2235 

21.9% 

6 789 

66.5% 

2131 

69.1% 

4.9% 

Property rates - penalties and collection charges 














Service charges - electricity revenue 

20 029 

12 029 

3167 

15.8% 

2 717 

13.6% 

2498 

20.8% 

8 382 

69.7% 

2 653 

29.3% 

(5.9%) 

Service charges - water revenue 














Service charges - sanitation revenue 














Service charges - refuse revenue 

5 929 

5 929 

1 184 

20.0% 

1 184 

20.0% 

1 183 

19.9% 

3 551 

59.9% 

1073 

58.1% 

10.2% 

Service charges - other 














Rental of facilities and equipment 

266 

185 

47 

17.5% 

38 

14.4% 

11 

6.0% 

96 

51.9% 

35 

43.6% 

(68.3%) 

Interest earned - external investments 

4 292 

4 292 

567 

13.2% 

1 135 

26.4% 

779 

18.2% 

2482 

57.8% 

1 051 

77.6% 

(25.9%) 

Interest earned ■ outstanding debtors 

8 276 

8 276 

2 662 

32.2% 

2 939 

35.5% 

1 974 

23.8% 

7 575 

91.5% 

2 209 

84.8% 

(10.6%) 

Dividends received 














Fines 

400 

200 

18 

4.6% 

18 

4.5% 

26 

13.2% 

63 

31.4% 

31 

23.6% 

(14.3%) 

Licences and permits 

6 665 

7 678 

979 

14.7% 

2860 

42.9% 

3418 

44.5% 

7257 

94.5% 

800 

44.3% 

327.3% 

Agency services 

2066 

2 066 

577 

27.9% 

273 

13.2% 

452 

21.9% 

1 302 

63.0% 

652 

64.6% 

(30.7%) 

Transfers recognised - operational 

227 037 

227 037 

93458 

41.2% 

72 658 

32.0% 

56 745 

25.0% 

222 862 

98.2% 

206 872 

96.5% 

(72.6%) 

Other own revenue 

13384 

41236 

2410 

18.0% 

(182) 

(1.4%) 

209 

.5% 

2437 

5.9% 

(116) 

45.9% 

(280.8%) 

Gains on disposal of PPE 

113 

113 












Operating Expenditure 

218 201 

223 600 

46 872 

21.5% 

58 095 

26.6% 

48143 

21.5% 

153111 

68.5% 

48198 

62.5% 

(.1%) 

Employee related costs 

73 885 

76216 

18407 

24.9% 

16 885 

22.9% 

18 270 

24.0% 

53 562 

70.3% 

16 523 

70.7% 

10.6% 

Remuneration of councillors 

20 051 

21337 

4630 

23.1% 

4 639 

23.1% 

6 398 

30.0% 

15 667 

73.4% 

4 657 

73.6% 

37.4% 

Debt impairment 

5 751 

5 751 












Depreciation and asset impairment 

15 041 

15341 



13 963 

92.8% 

1 969 

12.8% 

15 932 

103.9% 

11088 

74.9% 

(82.2%) 

Finance charges 














Bulk purchases 

14 965 

16 236 

5 044 

33.7% 

3 074 

20.5% 

2 807 

17.3% 

10 925 

67.3% 

2 790 

67.0% 

.6% 

Other Materials 














Contracted services 

13 868 

15168 

5 907 

42.6% 

2 781 

20.1% 

2419 

15.9% 

11108 

73.2% 

2 876 

104.2% 

(15.9%) 

Transfers and grants 














Other expenditure 

74 641 

73 551 

12884 

17.3% 

16 752 

22.4% 

16 280 

22.1% 

45 916 

62.4% 

10189 

45.4% 

59.8% 

Loss on disposal of PPE 











76 


(100.0%) 

Surplus/fDeficit) 

80 471 

95 657 

60 564 


27 733 


21 387 


109 684 


169194 



Transfers recognised - capital 

61162 

67162 

9 535 

15.6% 

7431 

12.2% 

43 056 

64.1% 

60 023 

89.4% 

8 530 

61.9% 

404.7% 

Contributions recognised - capital 














Contributed assets 














Surplus/fDeficit) after capital transfers and contributions 

141 633 

162 819 

70 099 


35165 


64 443 


169 707 


177 724 



Taxation 














Surplus/fDeficit) after taxation 

141 633 

162 819 

70 099 


35165 


64 443 


169 707 


177 724 



Attributable to minorities 














Surplus/fDeficit) attributable to municipality 

141 633 

162 819 

70 099 


35165 


64 443 


169 707 


177 724 



Share of surplus/ (deficit) of associate 














Surplus/fDeficit) for the year 

141 633 

162 819 

70 099 


35165 


64 443 


169 707 


177 724 




Part 2: Capital Revenue and Expenditure 







2017/18 





2016/17 



Budget 

First Quarter 

Second Quarter 

Third Quarter 

Year to Date 

Third Quarter 


R thousands 

appropriation 

Adjusted 

Budget 

Actual 

Expenditure 

1stQas%of 

appropriation 

Actual 

Expenditure 

2nd Q as % of 
Main 

appropriation 

Actual 

Expenditure 

3rd Q as % of 
adjusted budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Q3 of 2016/17 
to Q3 of 2017/18 

Capital Revenue and Expenditure 

Source of Finance 

141 633 

162 819 

17 299 

12.2% 

56 953 

40.2% 

38135 

23.4% 

112 386 

69.0% 

13 381 

48.4% 

185.0% 

National Government 

61 162 

70 641 

9536 

15.6% 

31 460 

51.4% 

20154 

28.5% 

61 150 

86.6% 

7439 

60.1% 

170.9% 

Provincial Government 














District Municipality 














Other transfers and grants 














Transfers recognised - capital 

61162 

70 641 

9 536 

15.6% 

31460 

51.4% 

20154 

28.5% 

61 150 

86.6% 

7439 

53.4% 

170.9% 

Borrowing 














Internally generated funds 

80471 

92178 

7 763 

9.6% 

25 493 

31.7% 

17 980 

19.5% 

51237 

55.6% 

5 942 

45.5% 

202.6% 

Public contributions and donations 














Capital Expenditure Standard Classification 

141 633 

162 819 

17 299 

12.2% 

56 953 

40.2% 

38135 

23.4% 

112 386 

69.0% 

13 381 

48.4% 

185.0% 

Governance and Administration 

7211 

8 278 

29 

.4% 

134 

1.9% 

1910 

23.1% 

2 072 

25.0% 

2 045 

44.0% 

(6.6%) 

Executive & Council 

2270 

2 588 





1 250 

48.3% 

1 250 

48.3% 



(100.0%) 

Budget & Treasury Office 

4 941 

116 

29 

.6% 





29 

24.8% 

2 039 

7 566.4% 

(100.0%) 

Corporate Services 


5 574 



134 


660 

11.8% 

794 

14.2% 

6 

1.1% 

10 703.7% 

Community and Public Safety 

43 489 

59 889 

7 281 

16.7% 

28110 

64.6% 

10 223 

17.1% 

45 614 

76.2% 

5 375 

37.9% 

90.2% 

Community & Social Services 

14 962 

10379 

4 424 

29.6% 

6427 

43.0% 

3272 

31.5% 

14123 

136.1% 

2 513 

39.1% 

30.2% 

Sport And Recreation 

26127 

38 810 

2 857 

10.9% 

21682 

83.0% 

6 952 

17.9% 

31491 

81.1% 

2 818 

47.0% 

146.7% 

Public Safety 

2400 

10 700 

(0) 


1 




0 


44 

23.3% 

(100.0%) 

Housing 














Health 














Economic and Environmental Services 

75 546 

72 991 

7415 

9.8% 

24 715 

32.7% 

23 442 

32.1% 

55 572 

76.1% 

5 745 

69.5% 

308.1% 

Planning and Development 

5 800 


557 

9.6% 





557 


(709) 

(5.7%) 

(100.0%) 

Road Transport 

69 746 

72 991 

6858 

9.8% 

24 715 

35.4% 

23442 

32.1% 

55 016 

75.4% 

6454 

71.5% 

263.2% 

Environmental Protection 














Trading Services 

15 387 

21 660 

2 574 

16.7% 

3 994 

26.0% 

2 559 

11.8% 

9127 

42.1% 

216 

10.4% 

1 086.4% 

Electricity 

8 980 

17 874 

545 

6.1% 

3 640 

40.5% 

1 355 

7.6% 

5 539 

31.0% 

216 

3.0% 

528.1% 

Water 














Waste Water Management 

2 607 


588 

22.5% 



1 204 


1 792 




(100.0%) 

Waste Management 

3 800 

3 786 

1442 

37.9% 

355 

9.3% 



1 797 

47.5% 


33.8% 


Other 


















Part 3: Cash Receipts and Payments 


R thousands 

2017/18 

2016/17 

Q3 of 2016/17 
to Q3 of 2017/18 

Budget 

First Quarter 

Second Quarter 

Third Quarter 

Year to Date 

Third Quarter 

appropriation 

Adjusted 

Budget 

Actual 

Expenditure 

1stQas%of 

Main 

appropriation 

Actual 

Expenditure 

2nd Q as % of 
Main 

appropriation 

Actual 

Expenditure 

3rd Q as % of 
adjusted budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Cash Flow from Operating Activities 














Receipts 

343 859 

342 679 

133 385 

38.8% 

99 357 

28.9% 

91 572 

26.7% 

324 314 

94.6% 

78 523 

91.0% 

16.6% 

Property rates, penalties and collection charges 

8 682 

8 682 

1 012 

11.7% 

950 

10.9% 

1440 

16.6% 

3401 

39.2% 

686 

28.4% 

109.8% 

Service charges 

22 065 

14 065 

2009 

9.1% 

2 052 

9.3% 

2 892 

20.6% 

6 953 

49.4% 

2564 

32.3% 

12.8% 

Other revenue 

12 989 

13 809 

2064 

15.9% 

4 974 

38.3% 

4460 

32.3% 

11498 

83.3% 

2135 

58.4% 

108.9% 

Government - operating 

227 037 

227037 

95453 

42.0% 

71375 

31.4% 

57415 

25.3% 

224243 

98.8% 

47 902 

99.5% 

19.9% 

Government - capital 

61162 

67162 

28 952 

47.3% 

16 597 

27.1% 

21 613 

32.2% 

67162 

100.0% 

21976 

100.0% 

(1.7%) 

Interest 

11924 

11924 

3 894 

32.7% 

3409 

28.6% 

3 753 

31.5% 

11056 

92.7% 

3 260 

82.3% 

15.1% 

Dividends 














Payments 

(197 410) 

(202 808) 

(46 871) 

23.7% 

(43 861) 

22.2% 

(63 249) 

31.2% 

(153 981) 

75.9% 

(37110) 

69.6% 

70.4% 

Suppliers and employees 

(197410) 

(202 808) 

(46 871) 

23.7% 

(43 861) 

22.2% 

(63 249) 

31.2% 

(153 981) 

75.9% 

(37110) 

69.6% 

70.4% 

Finance charges 














Transfers and grants 














Net Cash from/(used) Operating Activities 

146 449 

139 871 

86 514 

59.1% 

55 495 

37.9% 

28 323 

20.2% 

170 332 

121.8% 

41 413 

119.2% 

(31.6%) 

Cash Flow from Investing Activities 














Receipts 

113 

113 












Proceeds on disposal of PPE 

113 

113 












Decrease in non-current debtors 














Decrease in other non-current receivables 














Decrease (increase) in non-current investments 














Payments 

(137 662) 

(158 848) 

(17 289) 

12.6% 

(56 963) 

41.4% 

(38 135) 

24.0% 

(112 386) 

70.8% 

(11 682) 

50.0% 

226.4% 

Capital assets 

(137 662) 

(158848) 

(17289) 

12.6% 

(56 963 

41.4% 

(38 135) 

24.0% 

(112 386) 

70.8% 

(11 682) 

50.0% 

226.4% 

Net Cash from/(used) Investing Activities 

(137 549) 

(158 735) 

(17 289) 

12.6% 

(56 963) 

41.4% 

(38 135) 

24.0% 

(112 386) 

70.8% 

(11 682) 

61.5% 

226.4% 

Cash Flow from Financing Activities 














Receipts 














Short term loans 














Borrowing long term/refinancing 














Increase (decrease) in consumer deposits 














Payments 














Repayment of borrowing 














Net Cash from/(used) Financing Activities 














Net lncrease/(Decrease) in cash held 

8 900 

(18 864) 

69 225 

777.8% 

(1 467) 

(16.5%) 

(9 812) 

52.0% 

57 947 

(307.2%) 

29 731 

825.2% 

(133.0%) 

Cash/cash equivalents at the year begin: 

72 701 

40 701 

10 332 

14.2% 

79 557 

109.4% 

78 090 

191.9% 

10 332 

25.4% 

59 315 

100.0% 

31.7% 

Cash/cash equivalents at the year end: 

81601 

21837 

79 557 

97.5% 

78 090 

95.7% 

68 279 

312.7% 

68 279 

312.7% 

89 046 

749.9% 

(23.3%) 


Part 4: Debtor Age Analysis 


R thousands 

0 - 30 Days 

31 - 60 Days 

61 - 90 Days 

Over 90 Days 

Total 

Actual Bad Debts Written Off to 
Debtors 

Impairment - 
Counci 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

Debtors Age Analysis By Income Source 














Trade and Other Receivables from Exchange Transactions - Water 














Trade and Other Receivables from Exchange Transactions - Electricity 

1169 

5.6% 

715 

3.4% 

710 

3.4% 

18468 

87.7% 

21063 

15.6% 




Receivables from Non-exchange Transactions - Property Rates 

1 199 

2.4% 

1 027 

2.0% 

978 

1.9% 

47 554 

93.7% 

50 758 

37.7% 




Receivables from Exchange Transactions - Waste Water Management 














Receivables from Exchange Transactions - Waste Management 

738 

1.6% 

698 

1.6% 

673 

1.5% 

42 904 

95.3% 

45 012 

33.4% 




Receivables from Exchange Transactions - Property Rental Debtors 














Interest on Arrear Debtor Accounts 














Recoverable unauthorised, irregular or fruitless and wasteful Expenditure 














Other 

70 

.4% 

70 

.4% 

70 

.4% 

17 743 

98.8% 

17 953 

13.3% 




Total By Income Source 

3177 

2.4% 

2 511 

1.9% 

2430 

1.8% 

126 669 

94.0% 

134 786 

100.0% 




Debtors Age Analysis By Customer Group 














Organs of State 

110 

2.8% 

82 

2.1% 

74 

1.9% 

3 736 

93.3% 

4 002 

3.0% 




Commercial 

463 

5.4% 

242 

2.8% 

221 

2.6% 

7 649 

89.2% 

8 575 

6.4% 




Households 

2 602 

2.1% 

2185 

1.8% 

2134 

1.7% 

115246 

94.3% 

122166 

90.6% 




Other 

2 

3.6% 

1 

2.8% 

1 

2.8% 

39 

90.9% 

43 





Total By Customer Group 

3177 

2.4% 

2 511 

1.9% 

2430 

1.8% 

126 669 

94.0% 

134 786 

100.0% 





Part 5: Creditor Age Analysis 


R thousands 

0 - 30 Days 

31 - 60 Days 

61 - 90 Days 

Over 90 Days 

Total 

Amount 


Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Creditor Age Analysis 

Bulk Electricity 

Bulk Water 

PAYE deductions 

VAT (output less input) 

Pensions / Retirement 

Loan repayments 

Trade Creditors 

Auditor-General 

Other 

897 

100.0% 

100.0% 







897 

50.3% 

49.7% 

Total 

1785 

100.0% 







1785 

100.0% 


Contact Details 


Municipal Manager 
| Financial Manager 


Mrs T G Mashaba 
| Mrs Motjatji Florah Mankgabe 


Source Local Government Database 


1. All figures in this report are unaudited. 




































LIMPOPO: GREATER TZANEEN (LIM333) 

STATEMENT OF CAPITAL AND OPERATING EXPENDITURE FOR THE 3RD QUARTER ENDED 31 MARCH 2018 


Parti: Operating Revenue and Expenditure 


R thousands 

2017/18 

2016/17 

Q3 of 2016/17 
to Q3 of 2017/18 

Budget 

First Quarter 

Second Quarter 

Third Quarter 

Year to Date 

Third Quarter 

appropriation 

Adjusted 

Budget 

Actual 

Expenditure 

1stQas%of 

appropriation 

Actual 

Expenditure 

2nd Q as % of 
Main 

appropriation 

Actual 

Expenditure 

3rd Q as % of 
adjusted budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Operating Revenue and Expenditure 














Operating Revenue 

1 058 797 

1 058 797 

312 242 

29.5% 

268 946 

25.4% 

257 833 

24.4% 

839 022 

79.2% 

227 613 

79.6% 

13.3% 

Property rates 

90 500 

90 500 

26 991 

29.8% 

24613 

27.2% 

27 341 

30.2% 

78 945 

87.2% 

20 272 

79.0% 

34.9% 

Property rates - penalties and collection charges 











2100 


(100.0%) 

Service charges - electricity revenue 

502 098 

502 098 

128178 

25.5% 

106 077 

21.1% 

117 334 

23.4% 

351 589 

70.0% 

89486 

65.1% 

31.1% 

Service charges - water revenue 














Service charges - sanitation revenue 














Service charges - refuse revenue 

27435 

27435 

7 625 

27.8% 

7 640 

27.8% 

7 775 

28.3% 

23 040 

84.0% 

6 869 

80.9% 

13.2% 

Service charges - other 

3150 

3150 

532 

16.9% 

686 

21.8% 

484 

15.4% 

1 703 

54.1% 

396 

239.5% 

22.3% 

Rental of facilities and equipment 

1 372 

1372 

454 

33.1% 

459 

33.5% 

573 

41.7% 

1486 

108.3% 

423 

113.5% 

35.3% 

Interest earned - external investments 

3 501 

3 501 

1 301 

37.1% 

722 

20.6% 

774 

22.1% 

2 797 

79.9% 

502 

165.0% 

54.4% 

Interest earned ■ outstanding debtors 

13 000 

13000 

5 330 

41.0% 

6 254 

48.1% 

5 527 

42.5% 

17112 

131.6% 

5170 

131.0% 

6.9% 

Dividends received 














Fines 

5 503 

5 503 

1 238 

22.5% 

1007 

18.3% 

1 513 

27.5% 

3 758 

68.3% 

1 570 

123.6% 

(3.6%) 

Licences and permits 

701 

701 

239 

34.1% 

266 

38.0% 

270 

38.5% 

775 

110.6% 

197 

99.6% 

37.0% 

Agency services 

50264 

50 264 

12554 

25.0% 

12 501 

24.9% 

11935 

23.7% 

36 989 

73.6% 

13251 

77.4% 

(9.9%) 

Transfers recognised - operational 

348837 

348 837 

127 363 

36.5% 

108 005 

31.0% 

84 266 

24.2% 

319 635 

91.6% 

86 060 

96.8% 

(2.1%) 

Other own revenue 

10235 

10 235 

437 

4.3% 

715 

7.0% 

42 

.4% 

1 194 

11.7% 

1 317 

59.9% 

(96.8%) 

Gains on disposal of PPE 

2200 

2 200 












Operating Expenditure 

1 104 879 

1 117 686 

174 380 

15.8% 

231 594 

21.0% 

200 081 

17.9% 

606 056 

54.2% 

199 439 

59.2% 

.3% 

Employee related costs 

320278 

320278 

69 764 

21.8% 

69489 

21.7% 

70279 

21.9% 

209 532 

65.4% 

71757 

65.4% 

(2.1%) 

Remuneration of councillors 

24 684 

24 684 

5 715 

23.2% 

5 728 

23.2% 

6 801 

27.6% 

18 244 

73.9% 

6 041 

71.8% 

12.6% 

Debt impairment 

27 351 

27351 












Depreciation and asset impairment 

128 992 

128 992 












Finance charges 

12 771 

12 771 

1 177 

9.2% 

4205 

32.9% 

627 

4.9% 

6 009 

47.1% 

1 319 

48.0% 

(52.5%) 

Bulk purchases 

345 000 

345 000 

39 659 

11.5% 

91504 

26.5% 

69149 

20.0% 

200 312 

58.1% 

61893 

64.7% 

11.7% 

Other Materials 

41 060 

53 866 

10166 

24.8% 

10 608 

25.8% 

8 315 

15.4% 

29 089 

54.0% 



(100.0%) 

Contracted services 

50 059 

50 059 

9 821 

19.6% 

14197 

28.4% 

11187 

22.3% 

35 206 

70.3% 

13160 

68.7% 

(15.0%) 

Transfers and grants 

39179 

39179 

7 305 

18.6% 

2415 

6.2% 

4 976 

12.7% 

14 696 

37.5% 

8140 

59.9% 

(38.9%) 

Other expenditure 

115 505 

115505 

30 774 

26.6% 

33449 

29.0% 

28 746 

24.9% 

92 969 

80.5% 

37130 

94.7% 

(22.6%) 

Loss on disposal of PPE 














Surplus/fDeficit) 

(46 083) 

(58 889) 

137 862 


37 352 


57 752 


232 966 


28174 



Transfers recognised - capital 

91145 

106975 

43 817 

48.1% 

34 271 

37.6% 

18 857 

17.6% 

96 945 

90.6% 

80144 

95.0% 

(76.5%) 

Contributions recognised - capital 














Contributed assets 














Surplus/fDeficit) after capital transfers and contributions 

45 062 

48 086 

181 679 


71 623 


76 609 


329 911 


108 318 



Taxation 














Surplus/fDeficit) after taxation 

45 062 

48 086 

181 679 


71 623 


76 609 


329 911 


108 318 



Attributable to minorities 














Surplus/fDeficit) attributable to municipality 

45 062 

48 086 

181 679 


71 623 


76 609 


329 911 


108 318 



Share of surplus/ (deficit) of associate 














Surplus/fDeficit) for the year 

45 062 

48 086 

181 679 


71 623 


76 609 


329 911 


108 318 




Part 2: Capital Revenue and Expenditure 







2017/18 





2016/17 



Budget 

First Quarter 

Second Quarter 

Third Quarter 

Year to Date 

Third Quarter 


R thousands 

appropriation 

Adjusted 

Budget 

Actual 

Expenditure 

1stQas%of 

appropriation 

Actual 

Expenditure 

2nd Q as % of 
Main 

appropriation 

Actual 

Expenditure 

3rd Q as % of 
adjusted budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Q3 of 2016/17 
to Q3 of 2017/18 

Capital Revenue and Expenditure 

Source of Finance 

141125 

163131 

33 884 

24.0% 

45 970 

32.6% 

29 578 

18.1% 

109 431 

67.1% 

28127 

50.0% 

5.2% 

National Government 

91 145 

106 975 

27 883 

30.6% 

43 643 

47.9% 

27 865 

26.0% 

99 391 

92.9% 

24 021 

57.1% 

16.0% 

Provincial Government 














District Municipality 














Other transfers and grants 














Transfers recognised - capital 

91 145 

106 975 

27 883 

30.6% 

43 643 

47.9% 

27 865 

26.0% 

99 391 

92.9% 

24 021 

57.1% 

16.0% 

Borrowing 

34 745 

30 000 

1435 

4.1% 

1717 

4.9% 

593 

2.0% 

3 746 

12.5% 

(2 140) 

13.2% 

(127.7%) 

Internally generated funds 

15235 

26156 

4 566 

30.0% 

610 

4.0% 

1 119 

4.3% 

6 294 

24.1% 

6 246 

35.4% 

(82.1%) 

Public contributions and donations 














Capital Expenditure Standard Classification 

141 125 

163131 

33 884 

24.0% 

45 970 

32.6% 

29 578 

18.1% 

109 431 

67.1% 

28127 

50.0% 

5.2% 

Governance and Administration 











10 

23.2% 

(100.0%) 

Executive & Council 












92.6% 


Budget & Treasury Office 











10 

23.4% 

(100.0%) 

Corporate Services 












5.9% 


Community and Public Safety 


820 

487 


149 


190 

23.2% 

826 

100.8% 



(100.0%) 

Community & Social Services 














Sport And Recreation 














Public Safety 














Housing 


820 

487 


149 


190 

23.2% 

826 

100.8% 



(100.0%) 

Health 














Economic and Environmental Services 

96125 

115 286 

32 017 

33.3% 

44 951 

46.8% 

27 865 

24.2% 

104 833 

90.9% 

27 803 

56.4% 

.2% 

Planning and Development 

235 

235 









5 

.1% 

(100.0%) 

Road Transport 

95 890 

115051 

32017 

33.4% 

44 951 

46.9% 

27 865 

24.2% 

104 833 

91.1% 

27 798 

59.1% 

.2% 

Environmental Protection 














Trading Services 

45 000 

47 025 

1 380 

3.1% 

870 

1.9% 

1 523 

3.2% 

3 772 

8.0% 

314 

16.9% 

385.2% 

Electricity 

45 000 

47 025 

1 380 

3.1% 

870 

1.9% 

1 523 

3.2% 

3 772 

8.0% 

314 

16.8% 

385.2% 

Water 














Waste Water Management 














Waste Management 












39.5% 


Other 






















Part 3: Cash Receipts and Payments 


R thousands 

2017/18 

2016/17 

Q3 of 2016/17 
to Q3 of 2017/18 

Budget 

First Quarter 

Second Quarter 

Third Quarter 

Year to Date 

Third Quarter 

appropriation 

Adjusted 

Budget 

Actual 

Expenditure 

1stQas%of 

Main 

appropriation 

Actual 

Expenditure 

2nd Q as % of 
Main 

appropriation 

Actual 

Expenditure 

3rd Q as % of 
adjusted budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Cash Flow from Operating Activities 














Receipts 

1 053 926 

1 053 927 

402 371 

38.2% 

383 582 

36.4% 

362 470 

34.4% 

1 148423 

109.0% 

319 779 

94.3% 

13.4% 

Property rates, penalties and collection charges 

76 925 

76925 

19151 

24.9% 

19 570 

25.4% 

18 843 

24.5% 

57 564 

74.8% 

17 658 

78.7% 

6.7% 

Service charges 

477815 

477 815 

128 906 

27.0% 

154 384 

32.3% 

143401 

30.0% 

426 690 

89.3% 

108 044 

88.1% 

32.7% 

Other revenue 

47 653 

47 653 

69 883 

146.6% 

66 885 

140.4% 

96 591 

202.7% 

233 359 

489.7% 

27 873 

136.8% 

246.5% 

Government - operating 

348 837 

348 837 

140 166 

40.2% 

108 005 

31.0% 

84 266 

24.2% 

332437 

95.3% 

86 060 

99.6% 

(2.1%) 

Government ■ capital 

91145 

91 145 

43817 

48.1% 

34 271 

37.6% 

18 857 

20.7% 

96 945 

106.4% 

80144 

100.0% 

(76.5%) 

Interest 

11551 

11551 

449 

3.9% 

468 

4.0% 

512 

4.4% 

1428 

12.4% 



(100.0%) 

Dividends 














Payments 

(924 966) 

(924 966) 

(393 274) 

42.5% 

(334 152) 

36.1% 

(326 802) 

35.3% 

(1 054 228) 

114.0% 

(223 862) 

91.3% 

46.0% 

Suppliers and employees 

(873 016) 

(873016) 

(384 792) 

44.1% 

(327406) 

37.5% 

(321 199) 

36.8% 

(1 033 396) 

118.4% 

(214403) 

92.7% 

49.8% 

Finance charges 

(12 771) 

(12771 

(1 177) 

9.2% 

(4 332 

33.9% 

(627) 

4.9% 

(6 136) 

48.0% 

(1 319) 

48.8% 

(52.5%) 

Transfers and grants 

(39 179) 

(39179 

(7 305) 

18.6% 

(2415 

6.2% 

(4 976) 

12.7% 

(14 696) 

37.5% 

(8 140) 

75.9% 

(38.9%) 

Net Cash from/(used) Operating Activities 

128 960 

128 961 

9 097 

7.1% 

49 430 

38.3% 

35 668 

27.7% 

94195 

73.0% 

95 917 

108.7% 

(62.8%) 

Cash Flow from Investing Activities 














Receipts 

1280 

1 280 

(856) 

(66.8%) 





(856) 

(66.8%) 


17.4% 


Proceeds on disposal of PPE 

2 200 

2 200 












Decrease in non-current debtors 














Decrease in other non-current receivables 














Decrease (increase) in non-current investments 

(920) 

(920) 

(856) 

93.0% 





(856) 

93.0% 


12.4% 


Payments 

(140 890) 

(162 896) 

(33 884) 

24.0% 

(45 970) 

32.6% 

(29 578) 

18.2% 

(109 431) 

67.2% 

(28 127) 

50.0% 

5.2% 

Capital assets 

(140 890) 

(162 896) 

(33 884) 

24.0% 

(45 970) 

32.6% 

(29 578) 

18.2% 

(109431) 

67.2% 

(28 127) 

50.0% 

5.2% 

Net Cash from/(used) Investing Activities 

(139 610) 

(161 616) 

(34 739) 

24.9% 

(45 970) 

32.9% 

(29 578) 

18.3% 

(110 287) 

68.2% 

(28 127) 

49.3% 

5.2% 

Cash Flow from Financing Activities 














Receipts 

37745 

37 745 

99 

.3% 

42 

.1% 

27 

.1% 

169 

.4% 

139 

1.9% 

(80.2%) 

Short term loans 














Borrowing long term/refinancing 

34 745 

34 745 












Increase (decrease) in consumer deposits 

3 000 

3 000 

99 

3.3% 

42 

1.4% 

27 

.9% 

169 

5.6% 

139 

14.9% 

(80.2%) 

Payments 

(27 575) 

(27 575) 

(2 689) 

9.8% 

(4 903) 

17.8% 

(2 916) 

10.6% 

(10 508) 

38.1% 

(2 555) 

186.0% 

14.1% 

Repayment of borrowing 

(27 575) 

(27575) 

(2 689) 

9.8% 

(4 903 

17.8% 

(2 916) 

10.6% 

(10 508) 

38.1% 

(2 555) 

186.0% 

14.1% 

Net Cash from/(used) Financing Activities 

10170 

10170 

(2 590) 

(25.5%) 

(4 861) 

(47.8%) 

(2 888) 

(28.4%) 

(10 339) 

(101.7%) 

(2 417) 

(335.2%) 

19.5% 

Net lncrease/(Decrease) in cash held 

(479) 

(22 485) 

(28 232) 

5 891.9% 

(1 401) 

292.3% 

3 202 

(14.2%) 

(26 431) 

117.6% 

65 374 

(190.9%) 

(95.1%) 

Cash/cash equivalents at the year begin: 

12 343 

32 551 

31 839 

258.0% 

3 607 

29.2% 

2 206 

6.8% 

31 839 

97.8% 

51525 

98.0% 

(95.7%) 

Cash/cash equivalents at the year end: 

11864 

10 066 

3 607 

30.4% 

2 206 

18.6% 

5 408 

53.7% 

5 408 

53.7% 

116 898 

514.4% 

(95.4%) 


Part 4: Debtor Age Analysis 


R thousands 

0 - 30 Days 

31 - 60 Days 

61 - 90 Days 

Over 90 Days 

Total 

Actual Bad Debts Written Off to 
Debtors 

Impairment - 
Counci 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

Debtors Age Analysis By Income Source 

Trade and Other Receivables from Exchange Transactions - Water 

Trade and Other Receivables from Exchange Transactions - Electricity 
Receivables from Non-exchange Transactions - Property Rates 

Receivables from Exchange Transactions - Waste Water Management 
Receivables from Exchange Transactions - Waste Management 

Receivables from Exchange Transactions - Property Rental Debtors 

Interest on Arrear Debtor Accounts 

Recoverable unauthorised, irregular or fruitless and wasteful Expenditure 
Other 














Total By Income Source 














Debtors Age Analysis By Customer Group 

Organs of State 

Commercial 

Households 

Other 














Total By Customer Group 















Part 5: Creditor Age Analysis 


R thousands 

0 - 30 Days 

31 - 60 Days 

61 - 90 Days 

Over 90 Days 

Total 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 


Creditor Age Analysis 

Bulk Electridty 

Bulk Water 

PAYE deductions 

VAT (output less input) 

Pensions / Retirement 

Loan repayments 

Trade Creditors 

Auditor-General 

Other 

2 747 

90.8% 

280 

9.2% 





3027 

100.0% 

Total 

2 747 

90.8% 

280 

9.2% 





3 027 

100.0% 


Contact Details ___ 

Municipal Manager I Mr Walter Shibamba I 015 307 8001 

Financial Manager_| Mr Andre Jean Jacques Le Grange_| 015 307 8062 


Source Local Government Database 


1. All figures in this report are unaudited. 



























LIMPOPO: BA-PHALABORWA (LIM334) 

STATEMENT OF CAPITAL AND OPERATING EXPENDITURE FOR THE 3RD QUARTER ENDED 31 MARCH 2018 


Parti: Operating Revenue and Expenditure 


R thousands 

2017/18 

2016/17 

Q3 of 2016/17 
to Q3 of 2017/18 

Budget 

First Quarter 

Second Quarter 

Third Quarter 

Year to Date 

Third Quarter 

appropriation 

Adjusted 

Budget 

Actual 

Expenditure 

1stQas%of 

appropriation 

Actual 

Expenditure 

2nd Q as % of 
Main 

appropriation 

Actual 

Expenditure 

3rd Q as % of 
adjusted budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Operating Revenue and Expenditure 














Operating Revenue 

475 672 

475 472 

119 589 

25.1% 

104 707 

22.0% 

107 948 

22.7% 

332 244 

69.9% 

87 254 

66.1% 

23.7% 

Property rates 

113 609 

113609 

27 847 

24.5% 

27 947 

24.6% 

27 924 

24.6% 

83 718 

73.7% 

22 956 

63.5% 

21.6% 

Property rates - penalties and collection charges 














Service charges - electricity revenue 

124121 

124 121 

24 221 

19.5% 

22213 

17.9% 

30 370 

24.5% 

76 804 

61.9% 

24 740 

64.8% 

22.8% 

Service charges - water revenue 














Service charges - sanitation revenue 














Service charges - refuse revenue 

18119 

18119 

3 580 

19.8% 

3 550 

19.6% 

3 577 

19.7% 

10 708 

59.1% 

3275 

57.7% 

9.2% 

Service charges - other 














Rental of facilities and equipment 

500 

500 

113 

22.6% 

150 

30.1% 

72 

14.3% 

335 

67.1% 

68 

48.5% 

5.5% 

Interest earned - external investments 

538 

1 038 

524 

97.4% 

464 

86.3% 

538 

51.8% 

1 527 

147.0% 

42 

66.3% 

1 191.3% 

Interest earned ■ outstanding debtors 

72 042 

71542 

4 734 

6.6% 

4 753 

6.6% 

5 044 

7.1% 

14 532 

20.3% 

4484 

21.3% 

12.5% 

Dividends received 














Fines 

451 

451 

109 

24.3% 

770 

170.8% 

45 

10.1% 

924 

205.2% 

80 

74.9% 

(43.5%) 

Licences and permits 

11922 

11922 

2 852 

23.9% 

2 798 

23.5% 

2 590 

21.7% 

8 240 

69.1% 

2388 

65.1% 

8.5% 

Agency services 

2 701 

2 701 

713 

26.4% 

534 

19.8% 

648 

24.0% 

1 895 

70.2% 

597 

49.5% 

8.5% 

Transfers recognised - operational 

129 937 

129737 

51 546 

39.7% 

40 945 

31.5% 

36 677 

28.3% 

129 168 

99.6% 

28 087 

99.0% 

30.6% 

Other own revenue 

1 732 

1732 

3350 

193.4% 

581 

33.6% 

463 

26.8% 

4 394 

253.7% 

538 

139.9% 

(13.9%) 

Gains on disposal of PPE 














Operating Expenditure 

506 387 

506 500 

84 834 

16.8% 

101171 

20.0% 

90 345 

17.8% 

276 351 

54.6% 

92 532 

59.1% 

(2.4%) 

Employee related costs 

143 682 

143 261 

30 860 

21.5% 

31074 

21.6% 

31 842 

22.2% 

93 777 

65.5% 

30214 

66.2% 

5.4% 

Remuneration of councillors 

14 804 

14 804 

3171 

21.4% 

4 365 

29.5% 

4 204 

28.4% 

11739 

79.3% 

3260 

69.9% 

29.0% 

Debt impairment 

37 799 

37 799 












Depreciation and asset impairment 

70117 

70117 

14 949 

21.3% 

14 949 

21.3% 

8 301 

11.8% 

38198 

54.5% 

14 949 

67.9% 

(44.5%) 

Finance charges 

745 

745 

146 

19.6% 

123 

16.5% 

132 

17.7% 

400 

53.7% 

175 

61.9% 

(24.8%) 

Bulk purchases 

98163 

98163 

15 824 

16.1% 

18 308 

18.7% 

18 634 

19.0% 

52 765 

53.8% 

21936 

69.6% 

(15.1%) 

Other Materials 














Contracted services 

45 319 

44 089 

6348 

14.0% 

13 532 

29.9% 

6 653 

15.1% 

26 533 

60.2% 

7430 

62.5% 

(10.5%) 

Transfers and grants 














Other expenditure 

95 758 

97 522 

13 537 

14.1% 

18 821 

19.7% 

20 580 

21.1% 

52 938 

54.3% 

14 569 

51.1% 

41.3% 

Loss on disposal of PPE 














Surplus/fDeficit) 

(30 715) 

(31 028) 

34 755 


3 536 


17 604 


55 894 


(5 278) 



Transfers recognised - capital 

47 219 

48201 

12 966 

27.5% 

5 920 

12.5% 

8 326 

17.3% 

27211 

56.5% 

1487 

65.0% 

460.0% 

Contributions recognised - capital 














Contributed assets 














Surplus/fDeficit) after capital transfers and contributions 

16 504 

17173 

47 720 


9 455 


25 930 


83105 


(3 791) 



Taxation 














Surplus/fDeficit) after taxation 

16 504 

17173 

47 720 


9 455 


25 930 


83105 


(3 791) 



Attributable to minorities 














Surplus/fDeficit) attributable to municipality 

16 504 

17173 

47 720 


9 455 


25 930 


83105 


(3 791) 



Share of surplus/ (deficit) of associate 














Surplus/fDeficit) for the year 

16 504 

17173 

47 720 


9 455 


25 930 


83105 


(3 791) 




Part 2: Capital Revenue and Expenditure 







2017/18 





2016/17 



Budget 

First Quarter 

Second Quarter 

Third Quarter 

Year to Date 

Third Quarter 


R thousands 

appropriation 

Adjusted 

Budget 

Actual 

Expenditure 

1stQas%of 

appropriation 

Actual 

Expenditure 

2nd Q as % of 
Main 

appropriation 

Actual 

Expenditure 

3rd Q as % of 
adjusted budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Q3 of 2016/17 
to Q3 of 2017/18 

Capital Revenue and Expenditure 

Source of Finance 

63119 

64101 

12 662 

20.1% 

7199 

11.4% 

11710 

18.3% 

31 571 

49.3% 

4 742 

49.4% 

146.9% 

National Government 

47219 

48201 

11373 

24.1% 

6 879 

14.6% 

11 062 

23.0% 

29 315 

60.8% 

1 304 

53.8% 

748.2% 

Provincial Government 














District Municipality 














Other transfers and grants 














Transfers recognised - capital 

47219 

48 201 

11 373 

24.1% 

6 879 

14.6% 

11 062 

23.0% 

29 315 

60.8% 

1 304 

53.8% 

748.2% 

Borrowing 














Internally generated funds 

15900 

15 900 

1289 

8.1% 

320 

2.0% 

648 

4.1% 

2 257 

14.2% 

3438 

43.0% 

(81.2%) 

Public contributions and donations 














Capital Expenditure Standard Classification 

63119 

64101 

12 662 

20.1% 

7199 

11.4% 

11 710 

18.3% 

31 571 

49.3% 

4 742 

49.4% 

146.9% 

Governance and Administration 

3 000 

3 000 



191 

6.4% 

448 

14.9% 

639 

21.3% 

1 563 

24.0% 

(71.3%) 

Executive & Council 












25.7% 


Budget & Treasury Office 

3 000 

3 000 



191 

6.4% 



191 

6.4% 




Corporate Services 







448 


448 


1 563 

27.8% 

(71.3%) 

Community and Public Safety 

17192 

17192 



2 828 

16.5% 

200 

1.2% 

3 028 

17.6% 



(100.0%) 

Community & Social Services 

450 

450 



129 

28.7% 

200 

44.4% 

329 

73.1% 



(100.0%) 

Sport And Recreation 

16 042 

16 042 



2 699 

16.8% 



2 699 

16.8% 




Public Safety 

700 

700 












Housing 














Health 














Economic and Environmental Services 

25177 

26159 

11 373 

45.2% 

2 864 

11.4% 

7 651 

29.2% 

21 889 

83.7% 

3180 

58.2% 

140.6% 

Planning and Development 














Road Transport 

25177 

26159 

11373 

45.2% 

2864 

11.4% 

7 651 

29.2% 

21 889 

83.7% 

3180 

58.2% 

140.6% 

Environmental Protection 














Trading Services 

17750 

17 750 

1 289 

7.3% 

1 316 

7.4% 

3411 

19.2% 

6 015 

33.9% 


43.0% 

(100.0%) 

Electricity 

15 250 

15250 

1 289 

8.5% 

1 316 

8.6% 

3411 

22.4% 

6015 

39.4% 


43.0% 

(100.0%) 

Water 














Waste Water Management 














Waste Management 

2500 

2 500 












Other 


















Part 3: Cash Receipts and Payments 


R thousands 

2017/18 

2016/17 

Q3 of 2016/17 
to Q3 of 2017/18 

Budget 

First Quarter 

Second Quarter 

Third Quarter 

Year to Date 

Third Quarter 

appropriation 

Adjusted 

Budget 

Actual 

Expenditure 

1stQas%of 

appropriation 

Actual 

Expenditure 

2nd Q as % of 
Main 

appropriation 

Actual 

Expenditure 

3rd Q as % of 
adjusted budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Cash Flow from Operating Activities 














Receipts 

415 918 

415 918 

133197 

32.0% 

110 985 

26.7% 

112 215 

27.0% 

356 398 

85.7 % 

95 860 

85.8% 

17.1% 

Property rates, penalties and collection charges 

47 729 

139269 

9 948 

20.8% 

10 526 

22.1% 

11172 

8.0% 

31 647 

22.7% 

12437 

67.0% 

(10.2%) 

Service charges 

173 224 

81 684 

40 203 

23.2% 

35 301 

20.4% 

36 524 

44.7% 

112 029 

137.1% 

40467 

77.6% 

(9.7%) 

Other revenue 

12 957 

12 957 

7137 

55.1% 

4 456 

34.4% 

18 383 

141.9% 

29 975 

231.4% 

3 544 

88.9% 

418.7% 

Government - operating 

129 937 

129937 

54 631 

42.0% 

40 535 

31.2% 

34162 

26.3% 

129 328 

99.5% 

28126 

99.7% 

21.5% 

Government ■ capital 

47 219 

47 219 

20 000 

42.4% 

18 976 

40.2% 

8 960 

19.0% 

47 936 

101.5% 

9611 

101.6% 

(6.8%) 

Interest 

4 852 

4 852 

1 278 

26.3% 

1 190 

24.5% 

3014 

62.1% 

5482 

113.0% 

1 675 

84.0% 

79.9% 

Dividends 














Payments 

(368 061) 

(368 061) 

(120 033) 

32.6% 

(106 933) 

29.1% 

(102 353) 

27.8% 

(329 319) 

89.5% 

(90 846) 

84.6% 

12.7% 

Suppliers and employees 

(367 316) 

(367316) 

(119888) 

32.6% 

(106 810) 

29.1% 

(102 221) 

27.8% 

(328 919) 

89.5% 

(90 670) 

84.7% 

12.7% 

Finance charges 

(745) 

(745) 

(146) 

19.6% 

(123) 

16.5% 

(132) 

17.7% 

(400) 

53.7% 

(175) 

61.9% 

(24.8%) 

Transfers and grants 














Net Cash from/(used) Operating Activities 

47 857 

47 857 

13164 

27.5% 

4 052 

8.5% 

9 862 

20.6% 

27 078 

56.6% 

5 014 

102.3% 

96.7% 

Cash Flow from Investing Activities 














Receipts 







7 749 


7 749 




(100.0%) 

Proceeds on disposal of PPE 














Decrease in non-current debtors 














Decrease in other non-current receivables 














Decrease (increase) in non-current investments 







7 749 


7 749 




(100.0%) 

Payments 

(47 219) 

(47 219) 

(14435) 

30.6% 

(6 448) 

13.7% 

(12 523) 

26.5% 

(33405) 

70.7% 

(5 271) 

63.2% 

137.6% 

Capital assets 

(47 219) 

(47219) 

(14435) 

30.6% 

(6 448 

13.7% 

(12 523) 

26.5% 

(33 405) 

70.7% 

(5 271) 

63.2% 

137.6% 

Net Cash from/(used) Investing Activities 

(47 219) 

(47 219) 

(14435) 

30.6% 

(6 448) 

13.7% 

(4 774) 

10.1% 

(25 656) 

54.3% 

(5 271) 

63.2% 

(9.4%) 

Cash Flow from Financing Activities 














Receipts 














Short term loans 














Borrowing long term/refinancing 














Increase (decrease) in consumer deposits 














Payments 














Repayment of borrowing 














Net Cash from/(used) Financing Activities 














Net lncrease/(Decrease) in cash held 

638 

638 

(1 271) 

(199.1%) 

(2 396) 

(375.4%) 

5 088 

797.3% 

1422 

222.8% 

(257) 

142.5% 

(2 078.5%) 

Cash/cash equivalents at the year begin: 

1 261 

1261 

4 092 

324.6% 

2 822 

223.8% 

426 

33.8% 

4 092 

324.6% 

1028 

100.0% 

(58.6%) 

Cash/cash equivalents at the year end: 

1899 

1 899 

2 822 

148.6% 

426 

22.4% 

5 514 

290.4% 

5 514 

290.4% 

771 

61.2% 

615.0% 


Part 4: Debtor Age Analysis 


R thousands 

0 - 30 Days 

31 - 60 Days 

61 - 90 Days 

Over 90 Days 

Total 

Actual Bad Debts Written Off to 
Debtors 

Impairment - 
Counci 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

Debtors Age Analysis By Income Source 














Trade and Other Receivables from Exchange Transactions - Water 














Trade and Other Receivables from Exchange Transactions - Electricity 

8 079 

11.1% 

4 221 

5.8% 

5 967 

8.2% 

54 302 

74.8% 

72 568 

9.9% 




Receivables from Non-exchange Transactions - Property Rates 

8 587 

3.9% 

6252 

2.9% 

5 593 

2.6% 

197 585 

90.6% 

218017 

29.8% 




Receivables from Exchange Transactions - Waste Water Management 














Receivables from Exchange Transactions - Waste Management 

1 296 

2.0% 

1014 

1.6% 

980 

1.5% 

60 797 

94.9% 

64 087 

8.8% 




Receivables from Exchange Transactions - Property Rental Debtors 














Interest on Arrear Debtor Accounts 














Recoverable unauthorised, irregular or fruitless and wasteful Expenditure 














Other 

3 961 

1.1% 

3 863 

1.0% 

3 918 

1.0% 

364 072 

96.9% 

375 814 

51.4% 




Total By Income Source 

21 923 

3.0% 

15 350 

2.1% 

16 457 

2.3% 

676 755 

92.6% 

730 486 

100.0% 




Debtors Age Analysis By Customer Group 














Organs of State 

2 053 

5.7% 

1 536 

4.2% 

977 

2.7% 

31 696 

87.4% 

36 261 

5.0% 




Commercial 

3411 

3.3% 

2 363 

2.3% 

3 248 

3.2% 

92 860 

91.1% 

101 883 

13.9% 




Households 

14 996 

2.6% 

10 799 

1.9% 

11449 

2.0% 

541 541 

93.6% 

578 785 

79.2% 




Other 

1463 

10.8% 

653 

4.8% 

783 

5.8% 

10 658 

78.6% 

13 557 

1.9% 




Total By Customer Group 

21 923 

3.0% 

15 350 

2.1% 

16 457 

2.3% 

676 755 

92.6% 

730 486 

100.0% 





Part 5: Creditor Age Analysis 



0 - 30 Days 

31 - 60 Days 

61 - 90 Days 

Over 90 Days 

Total 

R thousands 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Creditor Age Analysis 











Bulk Electricity 

Bulk Water 

PAYE deductions 

VAT (output less input) 

Pensions / Retirement 

7 335 

100.0% 







7 335 

68.4% 

Loan repayments 











Trade Creditors 

Auditor-General 

Other 


79.6% 

345 

10.2% 

78 

2.3% 


7.9% 

3 381 

31.6% 

Total 

10 027 

93.6% 

345 

3.2% 

78 

.7% 

266 

2.5% 

10 716 

100.0% 


Contact Details 


Municipal Manager 
| Financial Manager 


Ms Moakamela Ml 
| MrMoganoTJ 


Source Local Government Database 


1. All figures in this report are unaudited. 





























LIMPOPO: MARULENG (LIM335) 

STATEMENT OF CAPITAL AND OPERATING EXPENDITURE FOR THE 3RD QUARTER ENDED 31 MARCH 2018 


Parti: Operating Revenue and Expenditure 


R thousands 

2017/18 

2016/17 

Q3 of 2016/17 
to Q3 of 2017/18 

Budget 

First Quarter 

Second Quarter 

Third Quarter 

Year to Date 

Third Quarter 

appropriation 

Adjusted 

Budget 

Actual 

Expenditure 

1stQas%of 

appropriation 

Actual 

Expenditure 

2nd Q as % of 
Main 

appropriation 

Actual 

Expenditure 

3rd Q as % of 
adjusted budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Operating Revenue and Expenditure 














Operating Revenue 

176 290 

191 507 

66 004 

37.4% 

58 714 

33.3% 

50 881 

26.6% 

175 600 

91.7% 

39 510 

90.9% 

28.8% 

Property rates 

51279 

64 976 

18 030 

35.2% 

17 949 

35.0% 

18884 

29.1% 

54 862 

84.4% 

11287 

85.0% 

67.3% 

Property rates - penalties and collection charges 














Service charges - electricity revenue 














Service charges - water revenue 














Service charges - sanitation revenue 














Service charges - refuse revenue 

3 607 

3 055 

809 

22.4% 

719 

19.9% 

770 

25.2% 

2 298 

75.2% 

776 

76.0% 

(.7%) 

Service charges - other 














Rental of facilities and equipment 

341 

353 

63 

18.6% 

75 

22.1% 

59 

16.7% 

198 

56.0% 

114 

85.2% 

(48.6%) 

Interest earned - external investments 

5 361 

6 828 

1627 

30.4% 

1 787 

33.3% 

1 663 

24.4% 

5078 

74.4% 

1275 

78.2% 

30.5% 

Interest earned ■ outstanding debtors 

213 

4 685 

24 

11.4% 

2 318 

1 089.3% 

1 619 

34.6% 

3 962 

84.6% 

60 

59.9% 

2 590.3% 

Dividends received 














Fines 

336 

336 

10 

2.9% 

(1) 

(.3%) 



9 

2.6% 

(20) 

20.1% 

(100.0%) 

Licences and permits 

3 229 

3 229 

906 

28.1% 

352 

10.9% 

465 

14.4% 

1 723 

53.4% 

933 

68.5% 

(50.2%) 

Agency services 

2 337 

2 075 

477 

20.4% 

596 

25.5% 

1 662 

80.1% 

2 734 

131.8% 

800 

91.4% 

107.7% 

Transfers recognised - operational 

102 322 

102 322 

43 324 

42.3% 

33 746 

33.0% 

24 981 

24.4% 

102 051 

99.7% 

23 753 

99.3% 

5.2% 

Other own revenue 

1 765 

3 649 

734 

41.6% 

1 174 

66.5% 

778 

21.3% 

2 687 

73.6% 

533 

86.0% 

46.0% 

Gains on disposal of PPE 

5 500 













Operating Expenditure 

189 748 

186 341 

30 033 

15.8% 

29 546 

15.6% 

25133 

13.5% 

84 711 

45.5% 

27131 

44.0% 

(7.4%) 

Employee related costs 

66 787 

67443 

13215 

19.8% 

13 399 

20.1% 

13 344 

19.8% 

39 958 

59.2% 

12279 

71.9% 

8.7% 

Remuneration of councillors 

10 045 

11038 

2 295 

22.8% 

2 347 

23.4% 

2446 

22.2% 

7 088 

64.2% 

2 248 

70.7% 

8.8% 

Debt impairment 

19 262 

22 262 












Depreciation and asset impairment 

38 389 

23389 












Finance charges 

79 

79 



25 

31.8% 



25 

31.8% 




Bulk purchases 

1417 

1417 

232 

16.4% 

(15) 

(1.1%) 

39 

2.8% 

257 

18.1% 

214 

50.3% 

(81.6%) 

Other Materials 

3 723 

3 450 

572 

15.4% 

885 

23.8% 

553 

16.0% 

2010 

58.3% 

643 

51.1% 

(14.1%) 

Contracted services 

8 332 

10 000 

1 993 

23.9% 

1 700 

20.4% 

2414 

24.1% 

6107 

61.1% 

1 849 

69.4% 

30.6% 

Transfers and grants 














Other expenditure 

39 363 

44 914 

11726 

29.8% 

11205 

28.5% 

6336 

14.1% 

29 266 

65.2% 

9 899 

61.7% 

(36.0%) 

Loss on disposal of PPE 

2 349 

2 349 












Surplus/fDeficit) 

(13 458) 

5166 

35 972 


29169 


25 749 


90 889 


12 379 



Transfers recognised - capital 

27 223 

27 223 

8123 

29.8% 

12464 

45.8% 

2538 

9.3% 

23125 

84.9% 

11 159 

68.2% 

(77.3%) 

Contributions recognised - capital 














Contributed assets 














Surplus/fDeficit) after capital transfers and contributions 

13 765 

32 389 

44 095 


41 632 


28 286 


114 013 


23 539 



Taxation 














Surplus/fDeficit) after taxation 

13 765 

32 389 

44 095 


41 632 


28 286 


114 013 


23 539 



Attributable to minorities 














Surplus/fDeficit) attributable to municipality 

13 765 

32 389 

44 095 


41 632 


28 286 


114 013 


23 539 



Share of surplus/ (deficit) of associate 














Surplus/fDeficit) for the year 

13 765 

32 389 

44 095 


41 632 


28 286 


114 013 


23 539 




Part 2: Capital Revenue and Expenditure 



2017/18 

2016/17 



Budget 

First Quarter 

Second Quarter 

Third Quarter 

Year to Date 

Third Quarter 



Main 

Adjusted 

Actual 

1stQas%of 

Actual 

2nd Q as % of 

Actual 

3rd Q 

% of 

Actual 

Total 

Actual 

Total 

Q3 of 2016/17 


appropriation 

Budget 

Expenditure 

Main 

Expenditure 

Main 

Expenditure 

adjusted budget 

Expenditure 

Expenditure as 

Expenditure 

Expenditure as 

to Q3 of 2017/18 





appropriation 


appropriation 





% of adjusted 


% of adjusted 


R thousands 











budget 


budget 


Capital Revenue and Expenditure 















Source of Finance 

96 045 

99 533 

8123 

8.5% 

32 653 

34.0% 

13 759 


13.8% 

54 535 

54.8% 

11 629 

47.8% 

18.3% 

National Government 

Provincial Government 

District Municipality 

Other transfers and grants 

27 223 

27223 

8123 

29.8% 

12 004 

44.1% 

3 543 


13.0% 

23 670 

86.9% 

11 159 

68.2% 

(68.3%) 

Transfers recognised - capital 

27223 

27 223 

8123 

29.8% 

12 004 

44.1% 

3 543 


13.0% 

23 670 

86.9% 

11 159 

68.2% 

(68.3%) 

Internally generated funds 

68 822 

72 310 



20649 

30.0% 

10 216 


14.1% 

30 865 

42.7% 

470 

18.6% 

2 074.8% 

Public contributions and donations 















Capital Expenditure Standard Classification 

96 045 

99 533 

8123 

8.5% 

32 653 

34.0% 

13 759 


13.8% 

54 535 

54.8% 

11 629 

47.8% 

18.3% 

Governance and Administration 

2419 

2 769 



88 

3.6% 

157 


5.7% 

244 

8.8% 

18 

8.7% 

794.3% 

Executive & Council 















Budget & Treasury Office 

Corporate Services 

2419 

2 769 



88 


157 


5.7% 

244 

8.8% 

18 


794.3% 

Community and Public Safety 

12 960 

4 560 



2 861 

22.1% 




2 861 

62.8% 

5 861 

50.6% 

(100.0%) 

Community & Social Services 

3200 

2 300 



1402 

43.8% 




1402 

60.9% 

1 108 

35.2% 

(100.0%) 

Sport And Recreation 

8 760 

1460 



1460 

16.7% 




1460 

100.0% 

4 753 

58.0% 

(100.0%) 

Public Safety 

Housing 

Health 

1 000 

800 













Economic and Environmental Services 

80 666 

91 005 

8123 

10.1% 

29 703 

36.8% 

12 463 


13.7% 

50 290 

55.3% 

5 751 

57.2% 

116.7% 

Planning and Development 

Road Transport 

Environmental Protection 


91005 

8123 

10.1% 

29 703 

36.8% 

12463 


13.7% 

50 290 

55.3% 

5 751 

57.2% 

116.7% 

Trading Services 


1 200 





1139 


94.9% 

1139 

94.9% 



(100.0%) 

Electricity 

Water 

Waste Water Management 

Waste Management 


1200 





1 139 


94.9% 

1 139 

94.9% 



(100.0%) 

Other 






















Part 3: Cash Receipts and Payments 


R thousands 

2017/18 

2016/17 

Q3 of 2016/17 
to Q3 of 2017/18 

Budget 

First Quarter 

Second Quarter 

Third Quarter 

Year to Date 

Third Quarter 

appropriation 

Adjusted 

Budget 

Actual 

Expenditure 

1stQas%of 

appropriation 

Actual 

Expenditure 

2nd Q as % of 
Main 

appropriation 

Actual 

Expenditure 

3rd Q as % of 
adjusted budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Cash Flow from Operating Activities 














Receipts 

184 354 

196 441 

87 955 

47.7% 

64144 

34.8% 

55196 

28.1% 

207 295 

105.5% 

50 042 

93.3% 

10.3% 

Property rates, penalties and collection charges 

37 974 

45674 

8169 

21.5% 

14 062 

37.0% 

11622 

25.4% 

33853 

74.1% 

6 547 

70.7% 

77.5% 

Service charges 

3115 

3115 

784 

25.2% 

417 

13.4% 

2 036 

65.4% 

3237 

103.9% 

267 

53.6% 

663.1% 

Other revenue 

8145 

11066 

20119 

247.0% 

5 676 

69.7% 

9 392 

84.9% 

35186 

318.0% 

4144 

184.8% 

126.6% 

Government - operating 

102 322 

102 322 

43 556 

42.6% 

33604 

32.8% 

25162 

24.6% 

102 322 

100.0% 

23132 

95.2% 

8.8% 

Government - capital 

27 223 

27 223 

13 650 

50.1% 

8 504 

31.2% 

5 069 

18.6% 

27 223 

100.0% 

14 707 

100.0% 

(65.5%) 

Interest 

5 574 

7 041 

1 678 

30.1% 

1 881 

33.8% 

1 916 

27.2% 

5475 

77.8% 

1 245 

88.0% 

53.8% 

Dividends 














Payments 

(124 029) 

(125 529) 

(36 789) 

29.7% 

(34 605) 

27.9% 

(30 333) 

24.2% 

(101 727) 

81.0% 

(25 564) 

70.7% 

18.7% 

Suppliers and employees 

(123950) 

(125450) 

(36 789) 

29.7% 

(34 580) 

27.9% 

(30 288) 

24.1% 

(101 657) 

81.0% 

(25 564) 

70.7% 

18.5% 

Finance charges 

(79) 

(79) 



(25) 

31.8% 

(45) 

56.8% 

(70) 

88.6% 



(100.0%) 

Transfers and grants 














Net Cash from/(used) Operating Activities 

60 325 

70 913 

51 166 

84.8% 

29 539 

49.0% 

24 863 

35.1% 

105 569 

148.9% 

24477 

132.6% 

1.6% 

Cash Flow from Investing Activities 














Receipts 

5 000 













Proceeds on disposal of PPE 

5000 













Decrease in non-current debtors 














Decrease in other non-current receivables 














Decrease (increase) in non-current investments 














Payments 

(96 045) 

(99 533) 

(7 759) 

8.1% 

(27 592) 

28.7% 

(17 026) 

17.1% 

(52 377) 

52.6% 

(12 487) 

54.6% 

36.4% 

Capital assets 

(96 045) 

(99 533) 

(7 759) 

8.1% 

(27 592) 

28.7% 

(17 026) 

17.1% 

(52 377) 

52.6% 

(12 487) 

54.6% 

36.4% 

Net Cash from/(used) Investing Activities 

(91 045) 

(99 533) 

(7 759) 

8.5% 

(27 592) 

30.3% 

(17 026) 

17.1% 

(52 377) 

52.6% 

(12 487) 

54.6% 

36.4% 

Cash Flow from Financing Activities 














Receipts 














Short term loans 














Borrowing long term/refinancing 














Increase (decrease) in consumer deposits 














Payments 














Repayment of borrowing 














Net Cash from/(used) Financing Activities 














Net lncrease/(Decrease) in cash held 

(30 720) 

(28 621) 

43 407 

(141.3%) 

1947 

(6.3%) 

7 837 

(27.4%) 

53191 

(185.8%) 

11990 

(612.6%) 

(34.6%) 

Cash/cash equivalents at the year begin: 

82128 

111446 

111829 

136.2% 

155 237 

189.0% 

157184 

141.0% 

111829 

100.3% 

122 974 

100.0% 

27.8% 

Cash/cash equivalents at the year end: 

51408 

82 825 

155237 

302.0% 

157184 

305.8% 

165 021 

199.2% 

165 021 

199.2% 

134 965 

164.3% 

22.3% 


Part 4: Debtor Age Analysis 


R thousands 

0 - 30 Days 

31 - 60 Days 

61 - 90 Days 

Over 90 Days 

Total 

Actual Bad Debts Written Off to 
Debtors 

Impairment - 
Counci 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

Debtors Age Analysis By Income Source 














Trade and Other Receivables from Exchange Transactions - Water 

277 

13.3% 

114 

5.5% 

71 

3.4% 

1 615 

77.8% 

2 076 

2.6% 




Trade and Other Receivables from Exchange Transactions - Electricity 














Receivables from Non-exchange Transactions - Property Rates 

5 927 

8.4% 

4 053 

5.7% 

3 582 

5.1% 

57295 

80.9% 

70 857 

89.6% 




Receivables from Exchange Transactions - Waste Water Management 

28 

13.3% 

17 

7.9% 

12 

5.6% 

156 

73.2% 

213 

.3% 




Receivables from Exchange Transactions - Waste Management 

248 

17.5% 

115 

8.1% 

19 

1.4% 

1037 

73.0% 

1420 

1.8% 




Receivables from Exchange Transactions - Property Rental Debtors 

19 

9.4% 

16 

7.9% 

12 

5.8% 

154 

77.0% 

199 

.3% 




Interest on Arrear Debtor Accounts 

569 

12.7% 

540 

12.1% 

520 

11.6% 

2 853 

63.7% 

4482 

5.7% 




Recoverable unauthorised, irregular or fruitless and wasteful Expenditure 














Other 

(222) 

120.7% 

642 

(348.2%) 

63 

(34.1%) 

(666) 

361.6% 

(184) 

(.2%) 




Total By Income Source 

6 845 

8.7% 

5 497 

7.0% 

4 278 

5.4% 

62 444 

79.0% 

79 062 

100.0% 




Debtors Age Analysis By Customer Group 














Organs of State 

2116 

6.5% 

1 859 

5.7% 

1 832 

5.6% 

26 711 

82.1% 

32 518 

41.1% 




Commercial 

1 677 

7.6% 

1 938 

8.8% 

1 055 

4.8% 

17 249 

78.7% 

21 918 

27.7% 




Households 

2 523 

12.7% 

1 378 

6.9% 

1 100 

5.5% 

14 905 

74.9% 

19 905 

25.2% 




Other 

529 

11.2% 

322 

6.8% 

290 

6.1% 

3 580 

75.8% 

4 721 

6.0% 




Total By Customer Group 

6 845 

8.7% 

5 497 

7.0% 

4 278 

5.4% 

62 444 

79.0% 

79 062 

100.0% 





Part 5: Creditor Age Analysis 


R thousands 

0 - 30 Days 

31 - 60 Days 

61 - 90 Days 

Over 90 Days 

Total 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 


Creditor Age Analysis 

Bulk Electridty 

Bulk Water 

PAYE deductions 

VAT (output less input) 

Pensions / Retirement 

Loan repayments 

Trade Creditors 

Auditor-General 

Other 



5 

12.6% 



33 

87.4% 

38 

100.0% 

Total 



5 

12.6% 



33 

87.4% 

38 

100.0% 


Contact Details 


Municipal Manager 
| Financial Manager 


Mr Sutane Lethole 
| Ms Fortunate Sekgobela 


Source Local Government Database 


1. All figures in this report are unaudited. 


































LIMPOPO: MOPANI (DC33) 

STATEMENT OF CAPITAL AND OPERATING EXPENDITURE FOR THE 3RD QUARTER ENDED 31 MARCH 2018 


Parti: Operating Revenue and Expenditure 


R thousands 

2017/18 

2016/17 

Q3 of 2016/17 
to Q3 of 2017/18 

Budget 

First Quarter 

Second Quarter 

Third Quarter 

Year to Date 

Third Quarter 

appropriation 

Adjusted 

Budget 

Actual 

Expenditure 

1stQas%of 

appropriation 

Actual 

Expenditure 

2nd Q as % of 
Main 

appropriation 

Actual 

Expenditure 

3rd Q as % of 
adjusted budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Operating Revenue and Expenditure 














Operating Revenue 

1 026 359 

235 219 

321 272 

31.3% 

329 490 

32.1% 

335 087 

142.5% 

985 849 

419.1% 

25 050 

26.6% 

1 237.7% 

Property rates 














Property rates - penalties and collection charges 














Service charges - electricity revenue 














Service charges - water revenue 

202124 

194 690 

32815 

16.2% 

24 939 

12.3% 

36 025 

18.5% 

93 780 

48.2% 

14 372 

29.6% 

150.7% 

Service charges - sanitation revenue 

35 596 

40 528 

5402 

15.2% 

4 063 

11.4% 

6170 

15.2% 

15635 

38.6% 

2068 

20.9% 

198.4% 

Service charges - refuse revenue 














Service charges - other 

200 


34 

16.9% 

(330) 

(164.9%) 

469 


173 


12 


3 850.0% 

Rental of facilities and equipment 














Interest earned - external investments 

10 300 


845 

8.2% 

80 

.8% 

1219 


2144 


2384 

60.1% 

(48.9%) 

Interest earned ■ outstanding debtors 



3 837 


2100 


8 637 


14 573 


4 016 


115.0% 

Dividends received 














Fines 














Licences and permits 














Agency services 














Transfers recognised • operational 

777 299 


277 654 

35.7% 

298 587 

38.4% 

282 538 


858 779 


1 976 

25.3% 

14 196.4% 

Other own revenue 

840 


686 

81.7% 

51 

6.1% 

28 


766 


221 

29.3% 

(87.2%) 

Gains on disposal of PPE 














Operating Expenditure 

1 035 314 

832 541 

120 642 

11.7% 

143 565 

13.9% 

155 969 

18.7% 

420 176 

50.5% 

267 525 

58.7% 

(41.7%) 

Employee related costs 

385 590 

300 356 

84 318 

21.9% 

84 247 

21.8% 

96 907 

32.3% 

265471 

88.4% 

111573 

78.0% 

(13.1%) 

Remuneration of councillors 

8 509 

11688 

2 962 

34.8% 

2 955 

34.7% 

2 936 

25.1% 

8 852 

75.7% 

2 799 

55.6% 

4.9% 

Debt impairment 

23 399 













Depreciation and asset impairment 

184 688 

179776 









43 592 

31.5% 

(100.0%) 

Finance charges 














Bulk purchases 

152 840 


600 

.4% 



4 427 


5 028 


16 662 

28.0% 

(73.4%) 

Other Materials 

88 622 

166 069 

10 206 

11.5% 

17238 

19.5% 

13 781 

8.3% 

41 225 

24.8% 

45227 

58.4% 

(69.5%) 

Contracted services 

11877 

17 360 

9 635 

81.1% 

20254 

170.5% 

18 500 

106.6% 

48 390 

278.7% 

6193 

78.4% 

198.7% 

Transfers and grants 





32 


15 


47 




(100.0%) 

Other expenditure 

179 791 

157291 

12921 

7.2% 

18 840 

10.5% 

19403 

12.3% 

51164 

32.5% 

41479 

69.1% 

(53.2%) 

Loss on disposal of PPE 














Surplus/fDeficit) 

(8 955) 

(597 322) 

200 630 


185 925 


179118 


565 673 


(242 476) 



Transfers recognised - capital 

559 950 


6 018 

1.1% 

115 658 

20.7% 

44 985 


166 661 


36 240 

24.3% 

24.1% 

Contributions recognised - capital 














Contributed assets 














Surplus/fDeficit) after capital transfers and contributions 

550 995 

(597 322) 

206 648 


301 583 


224103 


732 335 


(206 235) 



Taxation 














Surplus/fDeficit) after taxation 

550 995 

(597 322) 

206 648 


301 583 


224103 


732 335 


(206 235) 



Attributable to minorities 














Surplus/fDeficit) attributable to municipality 

550 995 

(597 322) 

206 648 


301 583 


224103 


732 335 


(206 235) 



Share of surplus/ (deficit) of associate 














Surplus/fDeficit) for the year 

550 995 

(597 322) 

206 648 


301 583 


224103 


732 335 


(206 235) 




Part 2: Capital Revenue and Expenditure 



2017/18 

2016/17 



Budget 

First Quarter 

Second Quarter 

Third Quarter 

Year to Date 

Third Quarter 



Main 

Adjusted 

Actual 

1stQas%of 

Actual 

2nd Q as % of 

Actual 

3rd Q 

% of 

Actual 

Total 

Actual 

Total 

Q3 of 2016/17 


appropriation 

Budget 

Expenditure 

Main 

Expenditure 

Main 

Expenditure 

adjusted budget 

Expenditure 

Expenditure as 

Expenditure 

Expenditure as 

to Q3 of 2017/18 





appropriation 


appropriation 





% of adjusted 


% of adjusted 


R thousands 











budget 


budget 


Capital Revenue and Expenditure 















Source of Finance 

640 835 

610 458 

11 558 

1.8% 

133 988 

20.9% 

113 256 


18.6% 

258 801 

42.4% 

30 360 

38.1% 

273.0% 

National Government 

Provincial Government 

District Municipality 

Other transfers and grants 

559 950 

534 611 

11211 

2.0% 

85 740 

15.3% 

103 627 


19.4% 

200 577 

37.5% 

24 429 

48.3% 

324.2% 

Transfers recognised - capital 

559 950 

534 611 

11211 

2.0% 

85 740 

15.3% 

103 627 


19.4% 

200 577 

37.5% 

24 429 

48.3% 

324.2% 

Internally generated funds 

80885 

75 847 

347 

.4% 

48 248 

59.7% 

9 629 


12.7% 

58 224 

76.8% 

90 

.2% 

10653.2% 

Public contributions and donations 












5 841 


(100.0%) 

Capital Expenditure Standard Classification 

640 835 

610 458 

11 558 

1.8% 

133 988 

20.9% 

113 256 


18.6% 

258 801 

42.4% 

30 360 

38.1% 

273.0% 

Governance and Administration 

17 540 

66 847 

347 

2.0% 

1193 

6.8% 

453 


.7% 

1 993 

3.0% 

90 

10.2% 

406.4% 

Executive & Council 















Budget & Treasury Office 

9 540 


347 

3.6% 



3 



350 


68 

33.6% 

(95.9%) 

Corporate Services 

8 000 

66 847 



1 193 

14.9% 

451 


.7% 

1 643 

2.5% 

21 

2.0% 

2 007.9% 

Community and Public Safety 

18 650 

9 000 



2 321 

12.4% 

1 188 


13.2% 

3 509 

39.0% 


2.2% 

(100.0%) 

Community & Social Services 

50 














Sport And Recreation 

Public Safety 

Housing 

Health 

,8600 

9 000 



2 321 

12.5% 

1 188 


13.2% 

3 509 

39.0% 


2.4% 

(100.0%) 

Economic and Environmental Services 















Planning and Development 

Road Transport 

Environmental Protection 















Trading Services 

604 645 

534 611 

11211 

1.9% 

130 473 

21.6% 

111 615 


20.9% 

253 299 

47.4% 

30 271 

38.3% 

268.7% 

Electricity 

Water 

534 080 

534 611 

11211 

2.1% 

120 780 

22.6% 

82 825 


15.5% 

214 816 

40.2% 

26 851 

37.9% 

208.5% 

Waste Water Management 

Waste Management 

70 565 




9 694 

13.7% 

28 789 



38483 


3420 

43.9% 

741.8% 

Other 


























Part 3: Cash Receipts and Payments 


R thousands 

2017/18 

2016/17 

Q3 of 2016/17 
to Q3 of 2017/18 

Budget 

First Quarter 

Second Quarter 

Third Quarter 

Year to Date 

Third Quarter 

appropriation 

Adjusted 

Budget 

Actual 

Expenditure 

1stQas%of 

Main 

appropriation 

Actual 

Expenditure 

2nd Q as % of 
Main 

appropriation 

Actual 

Expenditure 

3rd Q as % of 
adjusted budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Cash Flow from Operating Activities 














Receipts 

1 346 589 

1 401 918 

318 626 

23.7% 

517 558 

38.4% 

541 279 

38.6% 

1 377462 

98.3% 

216 744 

70.0% 

149.7% 

Property rates, penalties and collection charges 














Service charges 



38 


427 


476 


941 


2424 


(80.4%) 

Other revenue 

1 040 

31 660 

4 315 

414.9% 

22 642 

2 177.1% 

28 746 

90.8% 

55 702 

175.9% 

311 

49.1% 

9 135.3% 

Government - operating 

777 299 

764 008 

277 580 

35.7% 

299 975 

38.6% 

191 840 

25.1% 

769 395 

100.7% 

175499 

101.7% 

9.3% 

Government - capital 

559 950 

599 950 

35 987 

6.4% 

194435 

34.7% 

318 999 

53.2% 

549420 

91.6% 

35 704 

12.8% 

793.5% 

Interest 

8 300 

6 300 

705 

8.5% 

80 

1.0% 

1 219 

19.4% 

2004 

31.8% 

2806 

89.2% 

(56.6%) 

Dividends 














Payments 

(701 814) 

(741 976) 

(182 890) 

26.1% 

(197 999) 

28.2% 

(185 742) 

25.0% 

(566 631) 

76.4% 

(173 457) 

68.1% 

7.1% 

Suppliers and employees 

(701 814) 

(741 926) 

(182890) 

26.1% 

(197 967 

28.2% 

(184 763) 

24.9% 

(565 620) 

76.2% 

(173454) 

68.1% 

6.5% 

Finance charges 














Transfers and grants 


(50) 



(32) 


(979) 

1951.0% 

(1 011) 

2 015.1% 

(4) 


26 357.1% 

Net Cash from/(used) Operating Activities 

644 775 

659 942 

135 736 

21.1% 

319 558 

49.6% 

355 537 

53.9% 

810 831 

122.9% 

43 286 

80.5% 

721.4% 

Cash Flow from Investing Activities 














Receipts 














Proceeds on disposal of PPE 














Decrease in non-current debtors 














Decrease in other non-current receivables 














Decrease (increase) in non-current investments 














Payments 

(640 835) 

(610 476) 

(41164) 

6.4% 

(138 526) 

21.6% 

(116 945) 

19.2% 

(296 634) 

48.6% 

(86 709) 

53.1% 

34.9% 

Capital assets 

(640 835) 

(610476) 

(41 164) 

6.4% 

(138 526) 

21.6% 

(116 945) 

19.2% 

(296 634) 

48.6% 

(86 709) 

53.1% 

34.9% 

Net Cash from/(used) Investing Activities 

(640 835) 

(610 476) 

(41 164) 

6.4% 

(138 526) 

21.6% 

(116 945) 

19.2% 

(296 634) 

48.6% 

(86 709) 

53.1% 

34.9% 

Cash Flow from Financing Activities 














Receipts 














Short term loans 














Borrowing long term/refinancing 














Increase (decrease) in consumer deposits 














Payments 














Repayment of borrowing 














Net Cash from/(used) Financing Activities 














Net lncrease/(Decrease) in cash held 

3 940 

49 467 

94 572 

2 400.4% 

181 032 

4 594.9% 

238 592 

482.3% 

514197 

1 039.5% 

(43 423) 

40.2% 

(649.5%) 

Cash/cash equivalents at the year begin: 


114327 

7 752 


102 325 


283 357 

247.8% 

7 752 

6.8% 

(83 132) 

7.5% 

(440.9%) 

Cash/cash equivalents at the year end: 

3 940 

163 793 

102 325 

2 597.2% 

283 357 

7 192.0% 

521 949 

318.7% 

521 949 

318.7% 

(126 554) 

95.4% 

(512.4%) 


Part 4: Debtor Age Analysis 


R thousands 

0 - 30 Days 

31 - 60 Days 

61 - 90 Days 

Over 90 Days 

Total 

Actual Bad Debts Written Off to 
Debtors 

Impairment - 
Counci 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

Debtors Age Analysis By Income Source 

Trade and Other Receivables from Exchange Transactions - Water 

Trade and Other Receivables from Exchange Transactions - Electricity 
Receivables from Non-exchange Transactions - Property Rates 

Receivables from Exchange Transactions - Waste Water Management 
Receivables from Exchange Transactions - Waste Management 

Receivables from Exchange Transactions - Property Rental Debtors 

Interest on Arrear Debtor Accounts 

Recoverable unauthorised, irregular or fruitless and wasteful Expenditure 
Other 














Total By Income Source 














Debtors Age Analysis By Customer Group 

Organs of State 

Commercial 

Households 

Other 














Total By Customer Group 















Part 5: Creditor Age Analysis 



0 - 30 Days 

31 - 60 Days 

61 - 90 Days 

Over 90 Days 

Total 

R thousands 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Creditor Age Analysis 











Bulk Electridty 

Bulk Water 

PAYE deductions 

VAT (output less input) 

Pensions / Retirement 

34 008 

17.2% 

15 204 

7.7% 

18 988 

9.6% 

129121 

65.4% 

197 321 

90.6% 

Loan repayments 











Trade Creditors 

Auditor-General 

Other 

16273 

79.5% 

1405 

6.9% 

1 813 

8.9% 

975 

4.8% 

20466 

9.4% 

Total 

50 282 

23.1% 

16 609 

7.6% 

20 801 

9.6% 

130 096 

59.7% 

217 787 

100.0% 


Contact Details 


Municipal Manager 
| Financial Manager 


Mr Selemo Republic Monakedi 
| Mr Kgatla Quiel_ 


Source Local Government Database 


1. All figures in this report are unaudited. 











































LIMPOPO: MUSINA (LIM341) 

STATEMENT OF CAPITAL AND OPERATING EXPENDITURE FOR THE 3RD QUARTER ENDED 31 MARCH 2018 


Parti: Operating Revenue and Expenditure 


R thousands 

2017/18 

2016/17 

Q3 of 2016/17 
to Q3 of 2017/18 

Budget 

First Quarter 

Second Quarter 

Third Quarter 

Year to Date 

Third Quarter 

appropriation 

Adjusted 

Budget 

Actual 

Expenditure 

1stQas%of 

appropriation 

Actual 

Expenditure 

2nd Q as % of 
Main 

appropriation 

Actual 

Expenditure 

3rd Q as % of 
adjusted budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Operating Revenue and Expenditure 














Operating Revenue 

296 065 

296 065 

78 001 

26.3% 

65 450 

22.1% 

60 358 

20.4% 

203 809 

68.8% 

51 055 

59.3% 

18.2% 

Property rates 

17384 

17 384 

3491 

20.1% 

1 837 

10.6% 

2 937 

16.9% 

8 265 

47.5% 

3198 

81.6% 

(8.2%) 

Property rates - penalties and collection charges 














Service charges - electricity revenue 

104128 

104128 

19 349 

18.6% 

18 674 

17.9% 

20 986 

20.2% 

59 009 

56.7% 

15 673 

44.6% 

33.9% 

Service charges - water revenue 














Service charges - sanitation revenue 














Service charges - refuse revenue 

14 819 

14 819 

3013 

20.3% 

2 998 

20.2% 

3 308 

22.3% 

9 320 

62.9% 

3670 

84.9% 

(9.9%) 

Service charges - other 














Rental of facilities and equipment 

587 

587 

139 

23.6% 

144 

24.5% 

156 

26.6% 

438 

74.6% 

217 

138.2% 

(28.2%) 

Interest earned - external investments 

954 

954 

50 

5.3% 

41 

4.3% 

51 

5.3% 

142 

14.9% 

114 

21.1% 

(55.3%) 

Interest earned ■ outstanding debtors 

1 971 

1971 

180 

9.1% 

145 

7.3% 

180 

9.1% 

505 

25.6% 

187 

73.4% 

(3.8%) 

Dividends received 














Fines 

1 905 

1905 

708 

37.2% 

354 

18.6% 

586 

30.7% 

1 648 

86.5% 

814 

66.8% 

(28.0%) 

Licences and permits 

4 011 

4 011 

1230 

30.7% 

1 283 

32.0% 

1 387 

34.6% 

3 900 

97.2% 

1 305 

67.5% 

6.3% 

Agency services 














Transfers recognised - operational 

114 522 

114 522 

45138 

39.4% 

34275 

29.9% 

25 385 

22.2% 

104 798 

91.5% 

23 200 

76.8% 

9.4% 

Other own revenue 

2 784 

2 784 

3 776 

135.6% 

5117 

183.8% 

4548 

163.4% 

13441 

482.8% 

836 

72.5% 

443.9% 

Gains on disposal of PPE 

33 000 

33 000 

927 

2.8% 

583 

1.8% 

833 

2.5% 

2 344 

7.1% 

1 841 

13.5% 

(54.7%) 

Operating Expenditure 

296 066 

296 066 

112 321 

37.9% 

90 030 

30.4% 

106 276 

35.9% 

308 627 

104.2% 

91 750 

77.1% 

15.8% 

Employee related costs 

104 514 

104514 

32 648 

31.2% 

31 888 

30.5% 

29 252 

28.0% 

93 788 

89.7% 

28214 

83.0% 

3.7% 

Remuneration of councillors 

9462 

9 462 

2253 

23.8% 

2253 

23.8% 

2253 

23.8% 

6 760 

71.4% 

2556 

65.8% 

(11.8%) 

Debt impairment 

588 

588 












Depreciation and asset impairment 

29 500 

29 500 









6 379 

59.7% 

(100.0%) 

Finance charges 

2 040 

2 040 












Bulk purchases 

72 000 

72 000 

36 959 

51.3% 

34 557 

48.0% 

42176 

58.6% 

113691 

157.9% 

26 286 

68.3% 

60.4% 

Other Materials 

7133 

7133 









1 573 

50.1% 

(100.0%) 

Contracted services 

19 367 

19367 

5 714 

29.5% 

3163 

16.3% 

7479 

38.6% 

16 355 

84.4% 

7 939 

79.9% 

(5.8%) 

Transfers and grants 

3 500 

3 500 












Other expenditure 

47 962 

47 962 

34 747 

72.4% 

18168 

37.9% 

25116 

52.4% 

78 032 

162.7% 

18 803 

97.2% 

33.6% 

Loss on disposal of PPE 














Surplus/fDeficit) 

(1) 

(1) 

(34 320) 


(24 579) 


(45 919) 


(104 817) 


(40 694) 



Transfers recognised - capital 

47468 

47468 

18144 

38.2% 

15 000 

31.6% 

13 676 

28.8% 

46 820 

98.6% 

14 358 

100.0% 

(4.7%) 

Contributions recognised - capital 














Contributed assets 














Surplus/fDeficit) after capital transfers and contributions 

47 467 

47 467 

(16 175) 


(9 579) 


(32 243) 


(57 997) 


(26 336) 



Taxation 














Surplus/fDeficit) after taxation 

47 467 

47 467 

(16 175) 


(9 579) 


(32 243) 


(57 997) 


(26 336) 



Attributable to minorities 














Surplus/fDeficit) attributable to municipality 

47 467 

47 467 

(16 175) 


(9 579) 


(32 243) 


(57 997) 


(26 336) 



Share of surplus/ (deficit) of associate 














Surplus/fDeficit) for the year 

47 467 

47 467 

(16 175) 


(9 579) 


(32 243) 


(57 997) 


(26 336) 




Part 2: Capital Revenue and Expenditure 



2017/18 

2016/17 



Budget 

First Quarter 

Second Quarter 

Third Quarter 

Year to Date 

Third Quarter 



Main 

Adjusted 

Actual 

1stQas%of 

Actual 

2nd Q as % of 

Actual 

3rd Q 

% of 

Actual 

Total 

Actual 

Total 

Q3 of 2016/17 


appropriation 

Budget 

Expenditure 

Main 

Expenditure 

Main 

Expenditure 

adjusted budget 

Expenditure 

Expenditure as 

Expenditure 

Expenditure as 

to Q3 of 2017/18 





appropriation 


appropriation 





% of adjusted 


% of adjusted 


R thousands 











budget 


budget 


Capital Revenue and Expenditure 















Source of Finance 

47 468 

47 468 

2 530 

5.3% 

8 924 

18.8% 

7 058 


14.9% 

18 512 

39.0% 

12 462 

41.8% 

(43.4%) 

National Government 

29468 

29468 

2530 

8.6% 

8 924 

30.3% 

7 058 


24.0% 

18 512 

62.8% 

12 462 

43.2% 

(43.4%) 

Provincial Government 

District Municipality 

Other transfers and grants 

18000 

18 000 













Transfers recognised - capital 

47468 

47 468 

2 530 

5.3% 

8 924 

18.8% 

7 058 


14.9% 

18 512 

39.0% 

12 462 

43.2% 

(43.4%) 

Internally generated funds 















Public contributions and donations 















Capital Expenditure Standard Classification 

47 468 

47 468 

2 530 

5.3% 

8 924 

18.8% 

7 058 


14.9% 

18 512 

39.0% 

12 462 

41.8% 

(43.4%) 

Governance and Administration 















Executive & Council 















Budget & Treasury Office 

Corporate Services 















Community and Public Safety 

10 600 

10 600 

877 

8.3% 

1 854 

17.5% 

3 377 


31.9% 

6108 

57.6% 

3 546 

45.7% 

(4.8%) 

Community & Social Services 

7 000 

7 000 

747 

10.7% 

820 

11.7% 

865 


12.4% 

2432 

34.7% 

1 921 

21.1% 

(55.0%) 

Sport And Recreation 

Public Safety 

Housing 

Health 


3 600 

130 

3.6% 

1 034 

28.7% 

2 511 


69.8% 

3675 

102.1% 

1 625 

79.6% 

54.6% 

Economic and Environmental Services 

18 868 

18 868 

1 653 

8.8% 

3 084 

16.3% 

2 647 


14.0% 

7 384 

39.1% 

8 916 

47.7% 

(70.3%) 

Planning and Development 

8 868 

8 868 

1 653 

18.6% 

3 084 

34.8% 

2 647 


29.8% 

7 384 

83.3% 

3 046 

138.2% 

(13.1%) 

Road Transport 

Environmental Protection 

10 000 

10 000 










5 871 

34.6% 

(100.0%) 

Trading Services 

18 000 

18 000 



3 986 

22.1% 

1035 


5.8% 

5 021 

27.9% 



(100.0%) 

Electricity 

Water 

Waste Water Management 

Waste Management 

18 000 

18 000 



3 986 

22.1% 

1 035 


5.8% 

5021 

27.9% 



(100.0%) 

Other 





















Part 3: Cash Receipts and Payments 


R thousands 

2017/18 

2016/17 

Q3 of 2016/17 
to Q3 of 2017/18 

Budget 

First Quarter 

Second Quarter 

Third Quarter 

Year to Date 

Third Quarter 

appropriation 

Adjusted 

Budget 

Actual 

Expenditure 

1stQas%of 

Main 

appropriation 

Actual 

Expenditure 

2nd Q as % of 
Main 

appropriation 

Actual 

Expenditure 

3rd Q as % of 
adjusted budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Cash Flow from Operating Activities 














Receipts 

286 766 

307168 

95 219 

33.2% 

79 867 

27.9% 

86 308 

28.1% 

261 393 

85.1% 

96 394 

93.3% 

(10.5%) 

Property rates, penalties and collection charges 

14 603 

14 603 

3491 

23.9% 

1 837 

12.6% 

2 839 

19.4% 

8167 

55.9% 

2446 

68.5% 

16.1% 

Service charges 

99 916 

99 916 

22 362 

22.4% 

21672 

21.7% 

23 216 

23.2% 

67 250 

67.3% 

26 906 

89.5% 

(13.7%) 

Other revenue 

7 801 

28 202 

5205 

66.7% 

6 897 

88.4% 

20 961 

74.3% 

33 064 

117.2% 

29182 

386.4% 

(28.2%) 

Government - operating 

114 522 

114522 

50138 

43.8% 

34 275 

29.9% 

25 385 

22.2% 

109 798 

95.9% 

23 200 

79.4% 

9.4% 

Government ■ capital 

47468 

47468 

13 792 

29.1% 

15 000 

31.6% 

13 676 

28.8% 

42468 

89.5% 

14 358 

92.3% 

(4.7%) 

Interest 

2457 

2 457 

231 

9.4% 

186 

7.6% 

231 

9.4% 

647 

26.3% 

301 

58.3% 

(23.3%) 

Dividends 














Payments 

(257 459) 

(257 286) 

(112 441) 

43.7% 

(90 145) 

35.0% 

(84 581) 

32.9% 

(287 167) 

111.6% 

(83 652) 

92.3% 

1.1% 

Suppliers and employees 

(252 473) 

(251 746) 

(112 321) 

44.5% 

(90 030 

35.7% 

(84 456) 

33.5% 

(286 807) 

113.9% 

(83 652) 

93.0% 

1.0% 

Finance charges 

(1836) 

(2 040 

(121) 

6.6% 

(115) 

6.3% 

(125) 

6.1% 

(361) 

17.7% 



(100.0%) 

Transfers and grants 

(3 150) 

(3 500 












Net Cash from/(used) Operating Activities 

29 307 

49 882 

(17 223) 

(58.8%) 

(10 278) 

(35.1%) 

1727 

3.5% 

(25 774) 

(51.7%) 

12 741 

109.9% 

(86.4%) 

Cash Flow from Investing Activities 














Receipts 

28 000 

28 000 

927 

3.3% 

583 

2.1% 

833 

3.0% 

2 343 

8.4% 

1 841 

13.5% 

(54.8%) 

Proceeds on disposal of PPE 

28 000 

28 000 

927 

3.3% 

583 

2.1% 

833 

3.0% 

2 343 

8.4% 

1 841 

13.5% 

(54.8%) 

Decrease in non-current debtors 














Decrease in other non-current receivables 














Decrease (increase) in non-current investments 














Payments 

(47 468) 

(47 468) 

(2 731) 

5.8% 

(4 737) 

10.0% 

(6 023) 

12.7% 

(13 491) 

28.4% 

(12 462) 

43.2% 

(51.7%) 

Capital assets 

(47 468) 

(47468) 

(2 731) 

5.8% 

(4 737 

10.0% 

(6 023) 

12.7% 

(13491) 

28.4% 

(12 462) 

43.2% 

(51.7%) 

Net Cash from/(used) Investing Activities 

(19 468) 

(19 468) 

(1 804) 

9.3% 

(4 154) 

21.3% 

(5 190) 

26.7% 

(11 148) 

57.3% 

(10 621) 

211.8% 

(51.1%) 

Cash Flow from Financing Activities 














Receipts 

175 













Short term loans 














Borrowing long term/refinancing 














Increase (decrease) in consumer deposits 

175 













Payments 

(10 782) 

(10 782) 

(3 532) 

32.8% 





(3 532) 

32.8% 

(1 595) 

54.6% 

(100.0%) 

Repayment of borrowing 

(10 782) 

(10 782) 

(3 532) 

32.8% 





(3 532) 

32.8% 

(1 595) 

54.6% 

(100.0%) 

Net Cash from/(used) Financing Activities 

(10 607) 

(10 782) 

(3 532) 

33.3% 





(3 532) 

32.8% 

(1 595) 

54.6% 

(100.0%) 

Net lncrease/(Decrease) in cash held 

(768) 

19 632 

(22 558) 

2 937.2% 

(14432) 

1 879.1% 

(3 463) 

(17.6%) 

(40 454) 

(206.1%) 

525 

42.9% 

(759.6%) 

Cash/cash equivalents at the year begin: 

2 863 

2 863 

1 083 

37.8% 

(21475) 

(750.1%) 

(35 907) 

(1 254.2%) 

1 083 

37.8% 

1 153 

100.0% 

(3 215.1%) 

Cash/cash equivalents at the year end: 

2 095 

22 495 

(21 475) 

(1 025.1%) 

(35 907) 

(1 714.0%) 

(39 371) 

(175.0%) 

(39 371) 

(175.0%) 

1 678 

58.5% 

(2 446.6%) 


Part 4: Debtor Age Analysis 


R thousands 

0 - 30 Days 

31 - 60 Days 

61 - 90 Days 

Over 90 Days 

Total 

Actual Bad Debts Written Off to 
Debtors 

Impairment - 
Counci 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

Debtors Age Analysis By Income Source 














Trade and Other Receivables from Exchange Transactions - Water 














Trade and Other Receivables from Exchange Transactions - Electricity 

912 

12.9% 

610 

8.6% 

375 

5.3% 

5168 

73.2% 

7064 

13.9% 



759 

Receivables from Non-exchange Transactions - Property Rates 

982 

3.0% 

637 

2.0% 

607 

1.9% 

29 979 

93.1% 

32204 

63.2% 



1 260 

Receivables from Exchange Transactions - Waste Water Management 

525 

100.0% 







525 

1.0% 




Receivables from Exchange Transactions - Waste Management 

500 

7.2% 

359 

5.2% 

331 

4.8% 

5 763 

82.9% 

6 954 

13.6% 



1 848 

Receivables from Exchange Transactions - Property Rental Debtors 














Interest on Arrear Debtor Accounts 














Recoverable unauthorised, irregular or fruitless and wasteful Expenditure 














Other 

158 

3.7% 

21 

.5% 

1 974 

47.0% 

2048 

48.7% 

4 200 

8.2% 



12 553 

Total By Income Source 

3 075 

6.0% 

1 628 

3.2% 

3 286 

6.5% 

42 958 

84.3% 

50 947 

100.0% 



16 420 

Debtors Age Analysis By Customer Group 














Organs of State 

141 

3.2% 

174 

4.0% 

182 

4.1% 

3 880 

88.6% 

4 378 

8.6% 



680 

Commercial 

567 

4.2% 

287 

2.1% 

210 

1.6% 

12449 

92.1% 

13 512 

26.5% 



4860 

households 

1 236 

6.6% 

720 

3.8% 

2 284 

12.1% 

14 581 

77.5% 

18 821 

36.9% 



6017 

Other 

1131 

7.9% 

446 

3.1% 

612 

4.3% 

12 048 

84.6% 

14 236 

27.9% 



4 864 

Total By Customer Group 

3 075 

6.0% 

1 628 

3.2% 

3 286 

6.5% 

42 958 

84.3% 

50 947 

100.0% 



16 420 


Part 5: Creditor Age Analysis 


R thousands 

0 - 30 Days 

31 - 60 Days 

61 - 90 Days 

Over 90 Days 

Total 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Creditor Age Analysis 

Bulk Electridty 

Bulk Water 

PAYE deductions 

VAT (output less input) 

Pensions / Retirement 

Loan repayments 

Trade Creditors 

Auditor-General 

Other 

55191 

45.3% 

11403 

9.4% 

5 302 

4.4% 

49 985 

41.0% 

121 881 

100.0% 

Total 

55191 

45.3% 

11403 

9.4% 

5 302 

4.4% 

49 985 

41.0% 

121 881 

100.0% 


Contact Details ___ 

Municipal Manager I MrThovhedzo Nathaniel Tshiwanammbi 1015 5346116 

Financial Manager_| Ms Vhutshilo Jane Tshikundamalema_| 015 5346212 


Source Local Government Database 


1. All figures in this report are unaudited. 
















LIMPOPO: THULAMELA (LIM343) 

STATEMENT OF CAPITAL AND OPERATING EXPENDITURE FOR THE 3RD QUARTER ENDED 31 MARCH 2018 


Parti: Operating Revenue and Expenditure 


R thousands 

2017/18 

2016/17 

Q3 of 2016/17 
to Q3 of 2017/18 

Budget 

First Quarter 

Second Quarter 

Third Quarter 

Year to Date 

Third Quarter 

appropriation 

Adjusted 

Budget 

Actual 

Expenditure 

1stQas%of 

appropriation 

Actual 

Expenditure 

2nd Q as % of 
Main 

appropriation 

Actual 

Expenditure 

3rd Q as % of 
adjusted budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Operating Revenue and Expenditure 














Operating Revenue 

782 780 

712 858 

196 472 

25.1% 

45 934 

5.9% 

60 719 

8.5% 

303 125 

42.5% 

129 215 

67.7% 

(53.0%) 

Property rates 

83 228 

46 932 

11963 

14.4% 

11742 

14.1% 

13834 

29.5% 

37 539 

80.0% 

12 536 

69.6% 

10.4% 

Property rates - penalties and collection charges 














Service charges - electricity revenue 














Service charges - water revenue 














Service charges - sanitation revenue 














Service charges - refuse revenue 

29 655 

51407 

12 830 

43.3% 

12155 

41.0% 

19 206 

37.4% 

44191 

86.0% 

13647 

179.3% 

40.7% 

Service charges - other 

42 500 













Rental of facilities and equipment 

1 000 

1324 

240 

24.0% 

259 

25.9% 

291 

22.0% 

790 

59.7% 

97 

47.9% 

200.8% 

Interest earned - external investments 

38 000 

40 000 

7 335 

19.3% 

6 947 

18.3% 

7 552 

18.9% 

21 835 

54.6% 

7129 

50.5% 

5.9% 

Interest earned ■ outstanding debtors 

32 000 

21005 

5 063 

15.8% 

5259 

16.4% 

5468 

26.0% 

15 790 

75.2% 

5 899 

68.0% 

(7.3%) 

Dividends received 














Fines 

9100 

12100 

147 

1.6% 

1 103 

12.1% 

990 

8.2% 

2240 

18.5% 

245 

9.0% 

304.7% 

Licences and permits 

16 000 


2451 

15.3% 

2648 

16.5% 

2 375 


7474 


2 863 

66.6% 

(17.0%) 

Agency services 


10 000 












Transfers recognised - operational 

408 233 

393323 

153 722 

37.7% 

2265 

.6% 

7 086 

1.8% 

163 074 

41.5% 

84 283 

88.9% 

(91.6%) 

Other own revenue 

121 063 

134767 

2 721 

2.2% 

3555 

2.9% 

3917 

2.9% 

10193 

7.6% 

2 518 

7.8% 

55.6% 

Gains on disposal of PPE 

2000 

2 000 












Operating Expenditure 

631 889 

596 614 

95 019 

15.0% 

104 244 

16.5% 

110 796 

18.6% 

310 059 

52.0% 

75 598 

40.3% 

46.6% 

Employee related costs 

266 533 

237449 

59 038 

22.2% 

60142 

22.6% 

61 962 

26.1% 

181142 

76.3% 

49 274 

60.5% 

25.7% 

Remuneration of councillors 

27 604 

29 784 

6 528 

23.7% 

6 594 

23.9% 

8 526 

28.6% 

21 648 

72.7% 

7 053 

75.2% 

20.9% 

Debt impairment 

71251 

68 864 












Depreciation and asset impairment 

53 379 

53379 












Finance charges 

636 


32 

5.1% 

92 

14.5% 

97 


221 


113 

42.8% 

(14.4%) 

Bulk purchases 














Other Materials 














Contracted services 

13 250 

3 000 

345 

2.6% 

429 

3.2% 

775 

25.8% 

1 548 

51.6% 

665 

69.2% 

16.5% 

Transfers and grants 














Other expenditure 

199 236 

204137 

29075 

14.6% 

36 988 

18.6% 

39437 

19.3% 

105 501 

51.7% 

17 788 

38.4% 

121.7% 

Loss on disposal of PPE 











705 


(100.0%) 

Surplus/(Deficit) 

150 891 

116 244 

101 453 


(58 310) 


(50 077) 


(6 934) 


53 618 



Transfers recognised - capital 

101159 

101 159 

28 560 

28.2% 

46469 

45.9% 

31739 

31.4% 

106 768 

105.5% 



(100.0%) 

Contributions recognised - capital 














Contributed assets 














Surplus/(Deficit) after capital transfers and contributions 

252 050 

217 403 

130 014 


(11 841) 


(18 339) 


99 834 


53 618 



Taxation 














Surplus/(Deficit) after taxation 

252 050 

217 403 

130 014 


(11 841) 


(18 339) 


99 834 


53 618 



Attributable to minorities 














Surplus/fDeficit) attributable to municipality 

252 050 

217 403 

130 014 


(11 841) 


(18 339) 


99 834 


53 618 



Share of surplus/ (deficit) of associate 














Surplus/(Deficit) for the year 

252 050 

217 403 

130 014 


(11 841) 


(18 339) 


99 834 


53 618 




Part 2: Capital Revenue and Expenditure 







2017/18 





2016/17 



Budget 

First Quarter 

Second Quarter 

Third Quarter 

Year to Date 

Third Quarter 


R thousands 

appropriation 

Adjusted 

Budget 

Actual 

Expenditure 

1stQas%of 

appropriation 

Actual 

Expenditure 

2nd Q as % of 
Main 

appropriation 

Actual 

Expenditure 

3rd Q as % of 
adjusted budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Q3 of 2016/17 
to Q3 of 2017/18 

Capital Revenue and Expenditure 

Source of Finance 

252 050 

217 403 

31 884 

12.6% 

40 308 

16.0% 

48 997 

22.5% 

121190 

55.7% 

19 890 

40.8% 

146.3% 

National Government 

101 159 

101 159 

19 827 

19.6% 

20 488 

20.3% 

35 698 

35.3% 

76 013 

75.1% 

9 875 

22.2% 

261.5% 

Provincial Government 














District Municipality 














Other transfers and grants 














Transfers recognised - capital 

101159 

101159 

19 827 

19.6% 

20 488 

20.3% 

35 698 

35.3% 

76 013 

75.1% 

9 875 

38.4% 

261.5% 

Borrowing 














Internally generated funds 

150 891 

116 244 

12 057 

8.0% 

19 821 

13.1% 

13 299 

11.4% 

45177 

38.9% 

10 015 

43.2% 

32.8% 

Public contributions and donations 














Capital Expenditure Standard Classification 

252 050 

217 403 

31 884 

12.6% 

40 308 

16.0% 

48 997 

22.5% 

121190 

55.7% 

19 890 

40.8% 

146.3% 

Governance and Administration 

6730 

6 385 



158 

2.4% 

1180 

18.5% 

1 338 

21.0% 

28 

18.2% 

4190.8% 

Executive & Council 

180 

120 












Budget & Treasury Office 

6 550 













Corporate Services 


6 265 



158 


1 180 

18.8% 

1 338 

21.4% 

28 

18.2% 

4 190.8% 

Community and Public Safety 

62 220 

54170 

5452 

8.8% 

7190 

11.6% 

11779 

21.7% 

24 422 

45.1% 

1182 

19.3% 

896.4% 

Community & Social Services 














Sport And Recreation 

44400 

41800 

5 365 

12.1% 

6 308 

14.2% 

10 991 

26.3% 

22 664 

54.2% 

767 

26.1% 

1 332.3% 

Public Safety 

6 200 

3 250 












Housing 

11620 

9120 

87 

.7% 

882 

7.6% 

789 

8.6% 

1 758 

19.3% 

415 

5.7% 

90.1% 

Health 














Economic and Environmental Services 

169 400 

145 848 

26 432 

15.6% 

32 960 

19.5% 

30142 

20.7% 

89 534 

61.4% 

16 980 

47.3% 

77.5% 

Planning and Development 

9 000 

8148 





488 

6.0% 

488 

6.0% 

405 

19.3% 

20.5% 

Road Transport 

160400 

137 700 

26432 

16.5% 

32 960 

20.5% 

29 654 

21.5% 

89 046 

64.7% 

16 575 

47.6% 

78.9% 

Environmental Protection 














Trading Services 

13 700 

11 000 





5 896 

53.6% 

5 896 

53.6% 

1701 

14.3% 

246.7% 

Electricity 














Water 














Waste Water Management 














Waste Management 

13 700 

11000 





5 896 

53.6% 

5 896 

53.6% 

1 701 

14.3% 

246.7% 

Other 





















Part 3: Cash Receipts and Payments 


R thousands 

2017/18 

2016/17 

Q3 of 2016/17 
to Q3 of 2017/18 

Budget 

First Quarter 

Second Quarter 

Third Quarter 

Year to Date 

Third Quarter 

appropriation 

Adjusted 

Budget 

Actual 

Expenditure 

1stQas%of 

Main 

appropriation 

Actual 

Expenditure 

2nd Q as % of 
Main 

appropriation 

Actual 

Expenditure 

3rd Q as % of 
adjusted budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Cash Flow from Operating Activities 














Receipts 

704961 

739 899 

298 772 

42.4% 

211 834 

30.0% 

193 858 

26.2% 

704 464 

95.2% 

211 077 

94.9% 

(8.2%) 

Property rates, penalties and collection charges 

58 260 

25000 

6 502 

11.2% 

5 002 

8.6% 

10710 

42.8% 

22214 

88.9% 

8 634 

98.6% 

24.0% 

Service charges 

42 009 

19 500 

5 505 

13.1% 

3 996 

9.5% 

3 303 

16.9% 

12 804 

65.7% 

6004 

60.1% 

(45.0%) 

Other revenue 

41 210 

158917 

82 669 

200.6% 

29249 

71.0% 

19 395 

12.2% 

131 313 

82.6% 

36294 

90.7% 

(46.6%) 

Government - operating 

408 323 

393 323 

155 368 

38.1% 

140 977 

34.5% 

96 978 

24.7% 

393 323 

100.0% 

114497 

103.4% 

(15.3%) 

Government ■ capital 

101159 

101 159 

40 900 

40.4% 

25 300 

25.0% 

54 959 

54.3% 

121159 

119.8% 

37 950 

86.4% 

44.8% 

Interest 

54 000 

42 000 

7 829 

14.5% 

7 309 

13.5% 

8 514 

20.3% 

23 651 

56.3% 

7 699 

56.5% 

10.6% 

Dividends 














Payments 

(507 258) 

(471 058) 

(142 038) 

28.0% 

(128 870) 

25.4% 

(119 568) 

25.4% 

(390 476) 

82.9% 

(130 610) 

86.6% 

(8.5%) 

Suppliers and employees 

(506 622) 

(470422) 

(141 941) 

28.0% 

(128 778) 

25.4% 

(119471) 

25.4% 

(390 190) 

82.9% 

(130497) 

86.7% 

(8.4%) 

Finance charges 

(636) 

(636; 

(97) 

15.3% 

(92) 

14.5% 

(97) 

15.2% 

(286) 

44.9% 

(113) 

42.8% 

(14.4%) 

Transfers and grants 














Net Cash from/(used) Operating Activities 

197 702 

268 842 

156 734 

79.3% 

82 963 

42.0% 

74 290 

27.6% 

313 988 

116.8% 

80 467 

131.8% 

(7.7%) 

Cash Flow from Investing Activities 














Receipts 

2 000 













Proceeds on disposal of PPE 

2000 













Decrease in non-current debtors 














Decrease in other non-current receivables 














Decrease (increase) in non-current investments 














Payments 

(252 050) 

(217403) 

(31 884) 

12.6% 

(40 308) 

16.0% 

(48 997) 

22.5% 

(121 190) 

55.7% 

(19 890) 

43.8% 

146.3% 

Capital assets 

(252 050) 

(217403) 

(31 884) 

12.6% 

(40 308 

16.0% 

(48 997) 

22.5% 

(121 190) 

55.7% 

(19 890) 

43.8% 

146.3% 

Net Cash from/(used) Investing Activities 

(250 050) 

(217 403) 

(31 884) 

12.8% 

(40 308) 

16.1% 

(48 997) 

22.5% 

(121 190) 

55.7% 

(19 890) 

44.2% 

146.3% 

Cash Flow from Financing Activities 














Receipts 














Short term loans 














Borrowing long term/refinancing 














Increase (decrease) in consumer deposits 














Payments 

(1 391) 













Repayment of borrowing 

(1 391) 













Net Cash from/(used) Financing Activities 

(1 391) 













Net lncrease/(Decrease) in cash held 

(53 739) 

51 439 

124 850 

(232.3%) 

42 655 

(79.4%) 

25 293 

49.2% 

192 799 

374.8% 

60 577 

(93.7%) 

(58.2%) 

Cash/cash equivalents at the year begin: 

213 982 

488 345 

415488 

194.2% 

540 339 

252.5% 

582 994 

119.4% 

415488 

85.1% 

462 435 

104.2% 

26.1% 

Cash/cash equivalents at the year end: 

160 243 

539 783 

540 339 

337.2% 

582 994 

363.8% 

608 287 

112.7% 

608 287 

112.7% 

523 012 

148.2% 

16.3% 


Part 4: Debtor Age Analysis 


R thousands 

0 - 30 Days 

31 - 60 Days 

61 - 90 Days 

Over 90 Days 

Total 

Actual Bad Debts Written Off to 
Debtors 

Impairment - 
Counci 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

Debtors Age Analysis By Income Source 














Trade and Other Receivables from Exchange Transactions - Water 














Trade and Other Receivables from Exchange Transactions - Electricity 














Receivables from Non-exchange Transactions - Property Rates 

9464 

10.6% 

2480 

2.8% 

2 335 

2.6% 

74 914 

84.0% 

89192 

21.4% 




Receivables from Exchange Transactions - Waste Water Management 














Receivables from Exchange Transactions - Waste Management 

1411 

3.1% 

1 133 

2.5% 

1 090 

2.4% 

42123 

92.1% 

45 757 

11.0% 




Receivables from Exchange Transactions - Property Rental Debtors 

25 

10.9% 

14 

6.2% 

13 

5.9% 

175 

77.0% 

227 

.1% 




Interest on Arrear Debtor Accounts 

1 820 

2.5% 

1 885 

2.6% 

1 775 

2.4% 

67 398 

92.5% 

72878 

17.5% 




Recoverable unauthorised, irregular or fruitless and wasteful Expenditure 














Other 

2 310 

1.1% 

3076 

1.5% 

2 754 

1.3% 

201343 

96.1% 

209484 

50.2% 




Total By Income Source 

15 029 

3.6% 

8 588 

2.1% 

7 968 

1.9% 

385 953 

92.4% 

417 538 

100.0% 




Debtors Age Analysis By Customer Group 














Organs of State 

5 281 

33.2% 

493 

3.1% 

419 

2.6% 

9 712 

61.1% 

15 906 

3.8% 




Commercial 

3 072 

5.1% 

1 846 

3.1% 

1 128 

1.9% 

54 020 

89.9% 

60 066 

14.4% 




Households 

6 676 

2.0% 

6 249 

1.8% 

6421 

1.9% 

322221 

94.3% 

341 566 

81.8% 




Other 














Total By Customer Group 

15 029 

3.6% 

8 588 

2.1% 

7 968 

1.9% 

385 953 

92.4% 

417 538 

100.0% 





Part 5: Creditor Age Analysis 


R thousands 

0 - 30 Days 

31 - 60 Days 

61 - 90 Days 

Over 90 Days 

Total 

Amount 


Amount 

% 

Amount 

% 

Amount 

% 

Amount 


Creditor Age Analysis 

Bulk Electridty 

Bulk Water 

PAYE deductions 

VAT (output less input) 

Pensions / Retirement 

Loan repayments 

Trade Creditors 

Auditor-General 

Other 

1468 

100.0% 







1468 

100.0% 

Total 

1468 

100.0% 







1468 

100.0% 


Contact Details 


Municipal Manager 
| Financial Manager 


Source Local Government Database 


1. All figures in this report are unaudited. 


































LIMPOPO: MAKHADO (LIM344) 

STATEMENT OF CAPITAL AND OPERATING EXPENDITURE FOR THE 3RD QUARTER ENDED 31 MARCH 2018 


Parti: Operating Revenue and Expenditure 


R thousands 

2017/18 

2016/17 

Q3 of 2016/17 
to Q3 of 2017/18 

Budget 

First Quarter 

Second Quarter 

Third Quarter 

Year to Date 

Third Quarter 

appropriation 

Adjusted 

Budget 

Actual 

Expenditure 

1stQas%of 

appropriation 

Actual 

Expenditure 

2nd Q as % of 
Main 

appropriation 

Actual 

Expenditure 

3rd Q as % of 
adjusted budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Operating Revenue and Expenditure 














Operating Revenue 

803 254 

842 127 

252 434 

31.4% 

226 894 

28.2% 

111411 

13.2% 

590 739 

70.1% 

179 579 

80.9% 

(38.0%) 

Property rates 

55 915 

55915 

12 848 

23.0% 

7426 

13.3% 

14 371 

25.7% 

34 645 

62.0% 

17496 

104.0% 

(17.9%) 

Property rates - penalties and collection charges 














Service charges - electricity revenue 

317429 

317429 

86 334 

27.2% 

75 090 

23.7% 

61 507 

19.4% 

222 931 

70.2% 

40 680 

49.9% 

51.2% 

Service charges - water revenue 














Service charges - sanitation revenue 














Service charges - refuse revenue 

10 021 

10021 

3 249 

32.4% 

(523) 

(5.2%) 

3 399 

33.9% 

6125 

61.1% 

26035 

373.7% 

(86.9%) 

Service charges - other 



1 051 






1 051 





Rental of facilities and equipment 

502 

502 

96 

19.2% 

(2 389) 

(475.6%) 

383 

76.3% 

(1 910) 

(380.4%) 

117 

68.2% 

227.8% 

Interest earned - external investments 

5 331 

5 331 

1 604 

30.1% 

3 638 

68.2% 

2604 

48.8% 

7 846 

147.2% 

2632 

112.5% 

(1.1%) 

Interest earned ■ outstanding debtors 

13 726 

13726 

6 992 

50.9% 

(1 086) 

(7.9%) 

4 232 

30.8% 

10138 

73.9% 

5 791 

53.3% 

(26.9%) 

Dividends received 














Fines 

1 889 

1 889 

468 

24.8% 

865 

45.8% 

2247 

119.0% 

3 579 

189.5% 

357 

47.5% 

529.2% 

Licences and permits 

12 567 

12 567 

2 018 

16.1% 

4 926 

39.2% 

2 821 

22.4% 

9 765 

77.7% 

1 687 

51.9% 

67.2% 

Agency services 

55176 

55175 

1 611 

2.9% 

1 611 

2.9% 

10 000 

18.1% 

13 222 

24.0% 



(100.0%) 

Transfers recognised - operational 

300109 

301 654 

124187 

41.4% 

100800 

33.6% 



224 987 

74.6% 

73 609 

97.1% 

(100.0%) 

Other own revenue 

30 587 

67 918 

11975 

39.2% 

36 537 

119.5% 

9 847 

14.5% 

58 359 

85.9% 

11176 

342.8% 

(11.9%) 

Gains on disposal of PPE 














Operating Expenditure 

841 501 

889 080 

134 729 

16.0% 

173 851 

20.7% 

230 598 

25.9% 

539 178 

60.6% 

163 020 

50.2% 

41.5% 

Employee related costs 

282 794 

267 794 

60 873 

21.5% 

123 308 

43.6% 

62415 

23.3% 

246 597 

92.1% 

58 538 

66.4% 

6.6% 

Remuneration of councillors 

25 958 

25 958 

5 835 

22.5% 

2 286 

8.8% 

7 759 

29.9% 

15 879 

61.2% 

6223 

68.6% 

24.7% 

Debt impairment 

10 000 

64139 

108 

1.1% 

(462) 

(4.6%) 



(354) 

(.6%) 




Depreciation and asset impairment 

95 872 

75872 












Finance charges 

12 720 










3 

5.1% 

(100.0%) 

Bulk purchases 

212 748 

205 748 

37471 

17.6% 

23190 

10.9% 

44 932 

21.8% 

105 593 

51.3% 

20 361 

30.2% 

120.7% 

Other Materials 





(5 806) 




(5 806) 





Contracted services 

11000 

16900 

6 610 

60.1% 

(47 048) 

(427.7%) 

3 337 

19.7% 

(37101) 

(219.5%) 

3 351 

52.5% 

(.4%) 

Transfers and grants 














Other expenditure 

190408 

232 669 

23 832 

12.5% 

78 382 

41.2% 

112155 

48.2% 

214 370 

92.1% 

74 544 

108.4% 

50.5% 

Loss on disposal of PPE 














Surplus/fDeficit) 

(38 247) 

(46 953) 

117 705 


53 044 


(119187) 


51 562 


16 559 



Transfers recognised - capital 

116196 

126400 



(37 013) 

(31.9%) 

74134 

58.7% 

37121 

29.4% 

35 066 

22.2% 

111.4% 

Contributions recognised - capital 














Contributed assets 














Surplus/fDeficit) after capital transfers and contributions 

77 949 

79 447 

117 705 


16 031 


(45 053) 


88 683 


51 625 



Taxation 














Surplus/fDeficit) after taxation 

77 949 

79 447 

117 705 


16 031 


(45 053) 


88 683 


51 625 



Attributable to minorities 














Surplus/fDeficit) attributable to municipality 

77 949 

79 447 

117 705 


16 031 


(45 053) 


88 683 


51 625 



Share of surplus/ (deficit) of associate 














Surplus/fDeficit) for the year 

77 949 

79 447 

117 705 


16 031 


(45 053) 


88 683 


51 625 




Part 2: Capital Revenue and Expenditure 







2017/18 





2016/17 



Budget 

First Quarter 

Second Quarter 

Third Quarter 

Year to Date 

Third Quarter 


R thousands 

appropriation 

Adjusted 

Budget 

Actual 

Expenditure 

1stQas%of 

appropriation 

Actual 

Expenditure 

2nd Q as % of 
Main 

appropriation 

Actual 

Expenditure 

3rd Q as % of 
adjusted budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Q3 of 2016/17 
to Q3 of 2017/18 

Capital Revenue and Expenditure 

Source of Finance 

163 757 

182 816 

57 277 

35.0% 

46164 

28.2% 

42 581 

23.3% 

146 022 

79.9% 

1070 

26.0% 

3 878.4% 

National Government 

114 390 

113 890 

47 497 

41.5% 

42 907 

37.5% 

37 218 

32.7% 

127 622 

112.1% 


24.5% 

(100.0%) 

Provincial Government 














District Municipality 














Other transfers and grants 














Transfers recognised - capital 

114 390 

113 890 

47 497 

41.5% 

42 907 

37.5% 

37 218 

32.7% 

127 622 

112.1% 


24.5% 

(100.0%) 

Borrowing 














Internally generated funds 

49 367 

68 926 

9 781 

19.8% 

3 257 

6.6% 

5 363 

7.8% 

18 400 

26.7% 

1070 

31.0% 

401.0% 

Public contributions and donations 














Capital Expenditure Standard Classification 

163 757 

182 816 

57 277 

35.0% 

46164 

28.2% 

42 581 

23.3% 

146 022 

79.9% 

1070 

26.0% 

3 878.4% 

Governance and Administration 

4 350 

4 350 

1121 

25.8% 

118 

2.7% 

1 668 

38.4% 

2 907 

66.8% 



(100.0%) 

Executive & Council 














Budget & Treasury Office 

4350 

4 350 

1 121 

25.8% 

0 


1 260 

29.0% 

2 381 

54.7% 



(100.0%) 

Corporate Services 





117 


409 


526 




(100.0%) 

Community and Public Safety 

2 380 

2 380 

665 

28.0% 

178 

7.5% 



843 

35.4% 

528 

18.0% 

(100.0%) 

Community & Social Services 

2380 

2 380 

665 

28.0% 

178 

7.5% 



843 

35.4% 

528 

18.0% 

(100.0%) 

Sport And Recreation 














Public Safety 














Housing 














Health 














Economic and Environmental Services 

98 692 

124 869 

33 821 

34.3% 

22 955 

23.3% 

22103 

17.7% 

78 879 

63.2% 


20.7% 

(100.0%) 

Planning and Development 

9 802 

35979 

41 

.4% 

200 

2.0% 



241 

.7% 




Road Transport 

88 890 

88 890 

33 780 

38.0% 

22 755 

25.6% 

22103 

24.9% 

78 638 

88.5% 


20.7% 

(100.0%) 

Environmental Protection 














Trading Services 

53 616 

46 498 

21 629 

40.3% 

22 748 

42.4% 

18 809 

40.5% 

63186 

135.9% 

542 

38.4% 

3 370.5% 

Electricity 

53616 

46498 

21629 

40.3% 

22 748 

42.4% 

18 809 

40.5% 

63186 

135.9% 

542 

38.4% 

3 370.5% 

Water 














Waste Water Management 














Waste Management 














Other 

4719 

4 719 

42 

.9% 

165 

3.5% 



207 

4.4% 










Part 3: Cash Receipts and Payments 


R thousands 

2017/18 

2016/17 

Q3 of 2016/17 
to Q3 of 2017/18 

Budget 

First Quarter 

Second Quarter 

Third Quarter 

Year to Date 

Third Quarter 

appropriation 

Adjusted 

Budget 

Actual 

Expenditure 

1stQas%of 

appropriation 

Actual 

Expenditure 

2nd Q as % of 
Main 

appropriation 

Actual 

Expenditure 

3rd Q as % of 
adjusted budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Cash Flow from Operating Activities 














Receipts 

979 452 

967 704 

303 571 

31.0% 

234 245 

23.9% 

221 369 

22.9% 

759185 

78.5% 

218 044 

81.4% 

1.5% 

Property rates, penalties and collection charges 

115 918 

55915 

12 848 

11.1% 

13 322 

11.5% 

14 371 

25.7% 

40 541 

72.5% 

17 675 

88.6% 

(18.7%) 

Service charges 

327451 

327451 

64183 

19.6% 

325 533 

99.4% 

64 905 

19.8% 

454 621 

138.8% 

72 544 

62.1% 

(10.5%) 

Other revenue 

100 722 

138053 

52212 

51.8% 

197 

.2% 

25298 

18.3% 

77 707 

56.3% 

6 378 

74.7% 

296.7% 

Government - operating 

300109 

301 654 

124187 

41.4% 

(118874) 

(39.6%) 

74134 

24.6% 

79447 

26.3% 

75 025 

104.9% 

(1.2%) 

Government - capital 

116196 

126400 

38 332 

33.0% 

18 681 

16.1% 

35 824 

28.3% 

92 837 

73.4% 

40168 

80.3% 

(10.8%) 

Interest 

19 057 

18231 

11809 

62.0% 

(4 614) 

(24.2%) 

6836 

37.5% 

14 031 

77.0% 

6 254 

52.7% 

9.3% 

Dividends 














Payments 

(735 629) 

(754 319) 

(105 805) 

14.4% 

(219 647) 

29.9% 

(230 598) 

30.6% 

(556 051) 

73.7% 

(156 567) 

69.0% 

47.3% 

Suppliers and employees 

(722 909) 

(521 650) 

(105 805) 

14.6% 

(219235) 

30.3% 

(230 594) 

44.2% 

(555634) 

106.5% 

(156 526) 

68.3% 

47.3% 

Finance charges 

(12 720) 

(12720 



(412) 

3.2% 

(4) 


(417) 

3.3% 

(41) 

9.9% 

(89.6%) 

Transfers and grants 


(219949 












Net Cash from/(used) Operating Activities 

243 824 

213 385 

197 766 

81.1% 

14 598 

6.0% 

(9 229) 

(4.3%) 

203134 

95.2% 

61477 

153.1% 

(115.0%) 

Cash Flow from Investing Activities 














Receipts 














Proceeds on disposal of PPE 














Decrease in non-current debtors 














Decrease in other non-current receivables 














Decrease (increase) in non-current investments 














Payments 

(160 758) 

(199 126) 

(21 979) 

13.7% 

(46164) 

28.7% 

(42 581) 

21.4% 

(110 723) 

55.6% 

(19 823) 

64.9% 

114.8% 

Capital assets 

(160 758) 

(199126) 

(21 979) 

13.7% 

(46 164 

28.7% 

(42 581) 

21.4% 

(110 723) 

55.6% 

(19 823) 

64.9% 

114.8% 

Net Cash from/(used) Investing Activities 

(160 758) 

(199 126) 

(21 979) 

13.7% 

(46164) 

28.7% 

(42 581) 

21.4% 

(110 723) 

55.6% 

(19 823) 

64.9% 

114.8% 

Cash Flow from Financing Activities 














Receipts 

0 













Short term loans 

0 













Borrowing long term/refinancing 














Increase (decrease) in consumer deposits 














Payments 



(894) 


894 






(787) 

83.7% 

(100.0%) 

Repayment of borrowing 



(894) 


894 






(787) 

83.7% 

(100.0%) 

Net Cash from/(used) Financing Activities 

0 


(894) 

(44 718 700.0%) 

894 

44 718 700.0% 





(787) 

83.7% 

(100.0%) 

Net lncrease/(Decrease) in cash held 

83 066 

14 259 

174 893 

210.5% 

(30 672) 

(36.9%) 

(51 810) 

(363.3%) 

92 411 

648.1% 

40 867 

(457.8%) 

(226.8%) 

Cash/cash equivalents at the year begin: 

115 918 


101 374 

87.5% 

276 267 

238.3% 

245 595 


101 374 


174 021 

187.6% 

41.1% 

Cash/cash equivalents at the year end: 

198 983 

14259 

276 267 

138.8% 

245 595 

123.4% 

193 785 

1 359.0% 

193 785 

1 359.0% 

214 889 

486.6% 

(9.8%) 


Part 4: Debtor Age Analysis 


R thousands 

0 - 30 Days 

31 - 60 Days 

61 - 90 Days 

Over 90 Days 

Total 

Actual Bad Debts Written Off to 
Debtors 

Impairment - 
Counci 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

Debtors Age Analysis By Income Source 














Trade and Other Receivables from Exchange Transactions - Water 














Trade and Other Receivables from Exchange Transactions - Electricity 

(2 316) 

(4.1%) 

15453 

27.3% 

3 703 

6.5% 

39 825 

70.3% 

56 665 

31.0% 




Receivables from Non-exchange Transactions - Property Rates 

12 


3 936 

6.2% 

2279 

3.6% 

57 080 

90.2% 

63 307 

34.6% 




Receivables from Exchange Transactions - Waste Water Management 














Receivables from Exchange Transactions - Waste Management 



538 

4.4% 

354 

2.9% 

11232 

92.6% 

12124 

6.6% 




Receivables from Exchange Transactions - Property Rental Debtors 














Interest on Arrear Debtor Accounts 














Recoverable unauthorised, irregular or fruitless and wasteful Expenditure 














Other 

(1 377) 

(2.7%) 

3 392 

6.7% 

2 021 

4.0% 

46 588 

92.0% 

50 625 

27.7% 




Total By Income Source 

(3 681) 

(2.0%) 

23 319 

12.8% 

8 357 

4.6% 

154 726 

84.7% 

182 720 

100.0% 




Debtors Age Analysis By Customer Group 














Organs of State 

(32) 

(.1%) 

1 863 

5.5% 

1 674 

4.9% 

30610 

89.7% 

34115 

18.7% 




Commercial 

(2 839) 

(8.0%) 

11047 

31.3% 

2 226 

6.3% 

24 866 

70.4% 

35 299 

19.3% 




Households 

(184) 

(.2%) 

5 917 

7.1% 

2 835 

3.4% 

74 627 

89.7% 

83195 

45.5% 




Other 

(625) 

(2.1%) 

4492 

14.9% 

1 622 

5.4% 

24 622 

81.8% 

30110 

16.5% 




Total By Customer Group 

(3 681) 

(2.0%) 

23 319 

12.8% 

8 357 

4.6% 

154 726 

84.7% 

182 720 

100.0% 





Part 5: Creditor Age Analysis 



0 - 30 Days 

31 - 60 Days 

61 - 90 Days 

Over 90 Days 

Total 

R thousands 

Amount 


Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Creditor Age Analysis 

Bulk Electricity 

Bulk Water 

PAYE deductions 

VAT (output less input) 

Pensions / Retirement 

Loan repayments 

Trade Creditors 

Auditor-General 

Other 

14 999 

31 

100.0% 

100.0% 

100.0% 







14 999 

894 

31 

94.2% 

5.6% 

.2% 

Total 

15 925 

100.0% 







15 925 

100.0% 


Contact Details 


Municipal Manager 
| Financial Manager 


Source Local Government Database 


1. All figures in this report are unaudited. 






























LIMPOPO: COLLINS CHABANE (LIM345) 

STATEMENT OF CAPITAL AND OPERATING EXPENDITURE FOR THE 3RD QUARTER ENDED 31 MARCH 2018 


Parti: Operating Revenue and Expenditure 


R thousands 

2017/18 

2016/17 

Q3 of 2016/17 
to Q3 of 2017/18 

Budget 

First Quarter 

Second Quarter 

Third Quarter 

Year to Date 

Third Quarter 

appropriation 

Adjusted 

Budget 

Actual 

Expenditure 

1stQas%of 

appropriation 

Actual 

Expenditure 

2nd Q as % of 
Main 

appropriation 

Actual 

Expenditure 

3rd Q as % of 
adjusted budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Operating Revenue and Expenditure 














Operating Revenue 

344 636 

344 636 

135149 

39.2% 

107 345 

31.1% 

1 584 

.5% 

244 078 

70.8% 

82 777 

90.4% 

(98.1%) 

Property rates 

11000 

11000 

3499 

31.8% 

3 547 

32.2% 

1 186 

10.8% 

8 233 

74.8% 

6 267 

34.8% 

(81.1%) 

Property rates - penalties and collection charges 











252 

16.8% 

(100.0%) 

Service charges - electricity revenue 














Service charges - water revenue 














Service charges - sanitation revenue 














Service charges - refuse revenue 

4 814 

4 814 

427 

8.9% 





427 

8.9% 

1 795 

63.0% 

(100.0%) 

Service charges - other 



238 


718 


239 


1 195 


925 


(74.2%) 

Rental of facilities and equipment 

2 398 

2 398 



(199) 

(8.3%) 



(199) 

(8.3%) 




Interest earned - external investments 

2200 

2 200 

2108 

95.8% 

250 

11.4% 

53 

2.4% 

2411 

109.6% 

1 940 

152.0% 

(97.3%) 

Interest earned ■ outstanding debtors 

960 

960 









3 706 

411.7% 

(100.0%) 

Dividends received 














Fines 

100 

100 



0 

.4% 

0 

.4% 

1 

.8% 



(100.0%) 

Licences and permits 

4 200 

4 200 

1 563 

37.2% 

1214 

28.9% 

79 

1.9% 

2856 

68.0% 

3 390 

96.9% 

(97.7%) 

Agency services 

1 200 

1200 












Transfers recognised • operational 

309 752 

309 752 

127 313 

41.1% 

101565 

32.8% 



228 878 

73.9% 

64 502 

97.4% 

(100.0%) 

Other own revenue 

8012 

8 012 



249 

3.1% 

27 

.3% 

276 

3.4% 



(100.0%) 

Gains on disposal of PPE 














Operating Expenditure 

265 721 

265 721 

37 004 

13.9% 

37 720 

14.2% 

19 427 

7.3% 

94150 

35.4% 

19 631 

14.5% 

(1.0%) 

Employee related costs 

113 805 

113 805 

16 014 

14.1% 

15124 

13.3% 

4544 

4.0% 

35 681 

31.4% 

7 908 

13.1% 

(42.5%) 

Remuneration of councillors 

30 098 

30 098 

5 065 

16.8% 

4115 

13.7% 

1 372 

4.6% 

10 553 

35.1% 

4580 

45.7% 

(70.0%) 

Debt impairment 

15257 

15257 












Depreciation and asset impairment 

38 000 

38000 












Finance charges 

400 

400 










1.1% 


Bulk purchases 














Other Materials 

5 043 

5 043 

628 

12.5% 

440 

8.7% 

51 

1.0% 

1 118 

22.2% 

327 

6.9% 

(84.5%) 

Contracted services 

18 858 

18858 

4 867 

25.8% 

12 703 

67.4% 

9 856 

52.3% 

27427 

145.4% 

560 

3.1% 

1 661.0% 

Transfers and grants 

3000 

3 000 



10 

.3% 



10 

.3% 

179 

4.5% 

(100.0%) 

Other expenditure 

41259 

41259 

10430 

25.3% 

5 327 

12.9% 

3 604 

8.7% 

19 362 

46.9% 

6 078 

21.0% 

(40.7%) 

Loss on disposal of PPE 














Surplus/fDeficit) 

78 915 

78 915 

98144 


69 626 


(17 842) 


149 928 


63145 



Transfers recognised - capital 

106 615 

106615 

11436 

10.7% 

36442 

34.2% 



47 878 

44.9% 

15 655 

80.5% 

(100.0%) 

Contributions recognised - capital 














Contributed assets 














Surplus/fDeficit) after capital transfers and contributions 

185 530 

185530 

109 580 


106 068 


(17 842) 


197 806 


78 800 



Taxation 














Surplus/fDeficit) after taxation 

185 530 

185 530 

109 580 


106 068 


(17 842) 


197 806 


78 800 



Attributable to minorities 














Surplus/fDeficit) attributable to municipality 

185 530 

185530 

109 580 


106 068 


(17 842) 


197 806 


78 800 



Share of surplus/ (deficit) of associate 














Surplus/fDeficit) for the year 

185 530 

185 530 

109 580 


106 068 


(17 842) 


197 806 


78 800 




Part 2: Capital Revenue and Expenditure 







2017/18 





2016/17 



Budget 

First Quarter 

Second Quarter 

Third Quarter 

Year to Date 

Third Quarter 


R thousands 

appropriation 

Adjusted 

Budget 

Actual 

Expenditure 

1stQas%of 

appropriation 

Actual 

Expenditure 

2nd Q as % of 
Main 

appropriation 

Actual 

Expenditure 

3rd Q as % of 
adjusted budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Q3 of 2016/17 
to Q3 of 2017/18 

Capital Revenue and Expenditure 

Source of Finance 

131 615 

131 615 

37 570 

28.5% 

12 696 

9.6% 



50 267 

38.2% 

17 691 

47.7% 

(100.0%) 

National Government 

106 615 

106 615 

29 733 

27.9% 

12 666 

11.9% 



42 399 

39.8% 

17 664 

54.1% 

(100.0%) 

Provincial Government 














District Municipality 














Other transfers and grants 














Transfers recognised - capital 

106 615 

106 615 

29 733 

27.9% 

12 666 

11.9% 



42 399 

39.8% 

17 664 

54.1% 

(100.0%) 

Borrowing 














Internally generated funds 

25000 

25 000 

7838 

31.4% 

30 

.1% 



7 868 

31.5% 




Public contributions and donations 











28 


(100.0%) 

Capital Expenditure Standard Classification 

131 615 

131 615 

37 570 

28.5% 

12 696 

9.6% 



50 267 

38.2% 

17 691 

47.7% 

(100.0%) 

Governance and Administration 

6 500 

6 500 

86 

1.3% 

30 

.5% 



116 

1.8% 

1164 

32.5% 

(100.0%) 

Executive & Council 

2000 

2 000 










20.4% 


Budget & Treasury Office 

4000 

4 000 












Corporate Services 

500 

500 

86 

17.1% 

30 

6.0% 



116 

23.1% 

1 164 

136.5% 

(100.0%) 

Community and Public Safety 

3 800 

3 800 

2 862 

75.3% 

1 313 

34.6% 



4175 

109.9% 

3 532 

49.0% 

(100.0%) 

Community & Social Services 

3 800 

3 800 












Sport And Recreation 



2 862 


1 313 




4175 


3 532 

49.0% 

(100.0%) 

Public Safety 














Housing 














Health 














Economic and Environmental Services 

85 658 

85 658 

32 996 

38.5% 

11 353 

13.3% 



44 350 

51.8% 

12 995 

52.8% 

(100.0%) 

Planning and Development 

2 635 

2 635 












Road Transport 

83 023 

83023 

32 996 

39.7% 

11353 

13.7% 



44 350 

53.4% 

12 995 

57.5% 

(100.0%) 

Environmental Protection 














Trading Services 

21 000 

21 000 

1 626 

7.7% 





1 626 

7.7% 




Electricity 

18 000 

18 000 

1 626 

9.0% 





1 626 

9.0% 




Water 














Waste Water Management 














Waste Management 

3 000 

3 000 












Other 

14 657 

14 657 




















Part 3: Cash Receipts and Payments 


R thousands 

2017/18 

2016/17 

Q3 of 2016/17 
to Q3 of 2017/18 

Budget 

First Quarter 

Second Quarter 

Third Quarter 

Year to Date 

Third Quarter 

appropriation 

Adjusted 

Budget 

Actual 

Expenditure 

1stQas%of 

Main 

appropriation 

Actual 

Expenditure 

2nd Q as % of 
Main 

appropriation 

Actual 

Expenditure 

3rd Q as % of 
adjusted budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Cash Flow from Operating Activities 














Receipts 

443102 

443 102 

198 422 

44.8% 

147 275 

33.2% 

175 315 

39.6% 

521 012 

117.6% 

84157 

100.8% 

108.3% 

Property rates, penalties and collection charges 

8 041 

8 041 

136 

1.7% 

2 581 

32.1% 

1 182 

14.7% 

3 899 

48.5% 



(100.0%) 

Service charges 

3 514 

3 514 

11 

.3% 

22 

.6% 



33 

1.0% 




Other revenue 

12 580 

12 580 

15 686 

124.7% 

5 747 

45.7% 

1 102 

8.8% 

22 535 

179.1% 

480 

5.4% 

129.3% 

Government - operating 

309 752 

309 752 

129 552 

41.8% 

101 565 

32.8% 



231117 

74.6% 

65 356 

123.7% 

(100.0%) 

Government - capital 

106615 

106 615 

50885 

47.7% 

36442 

34.2% 

172 710 

162.0% 

260 037 

243.9% 

16 648 

68.6% 

937.4% 

Interest 

2600 

2 600 

2152 

82.8% 

917 

35.3% 

322 

12.4% 

3 391 

130.4% 

1 673 

142.8% 

(80.8%) 

Dividends 














Payments 

(208 993) 

(208 993) 

(37 069) 

17.7% 

(248 938) 

119.1% 

(7 813) 

3.7% 

(293 820) 

140.6% 

(21 732) 

21.6% 

(64.0%) 

Suppliers and employees 

(205 663) 

(205663) 

(37 030) 

18.0% 

(248849 

121.0% 

(7460) 

3.6% 

(293 340) 

142.6% 

(21 732) 

22.1% 

(65.7%) 

Finance charges 

(330) 

(330; 





(353) 

107.0% 

(353) 

107.0% 


.4% 

(100.0%) 

Transfers and grants 

(3 000) 

(3 000 

(38) 

1.3% 

(89) 

3.0% 



(127) 

4.2% 




Net Cash from/(used) Operating Activities 

234 109 

234 109 

161 354 

68.9% 

(101 664) 

(43.4%) 

167 502 

71.5% 

227 192 

97.0% 

62 425 

187.4% 

168.3% 

Cash Flow from Investing Activities 














Receipts 














Proceeds on disposal of PPE 














Decrease in non-current debtors 














Decrease in other non-current receivables 














Decrease (increase) in non-current investments 














Payments 

(131 615) 

(131 615) 

(35 515) 

27.0% 

(38 378) 

29.2% 

(1 410) 

1.1% 

(75 303) 

57.2% 

(20 362) 

41.7% 

(93.1%) 

Capital assets 

(131 615) 

(131 615) 

(35 515) 

27.0% 

(38 378) 

29.2% 

(1 410) 

1.1% 

(75 303) 

57.2% 

(20 362) 

41.7% 

(93.1%) 

Net Cash from/(used) Investing Activities 

(131 615) 

(131 615) 

(35 515) 

27.0% 

(38 378) 

29.2% 

(1 410) 

1.1% 

(75 303) 

57.2% 

(20 362) 

41.7% 

(93.1%) 

Cash Flow from Financing Activities 














Receipts 














Short term loans 














Borrowing long term/refinancing 














Increase (decrease) in consumer deposits 














Payments 














Repayment of borrowing 














Net Cash from/(used) Financing Activities 














Net lncrease/(Decrease) in cash held 

102 494 

102 494 

125 838 

122.8% 

(140 041) 

(136.6%) 

166 092 

162.1% 

151 889 

148.2% 

42 063 

561.0% 

294.9% 

Cash/cash equivalents at the year begin: 

90 000 

90 000 

124 087 

137.9% 

249 925 

277.7% 

109 884 

122.1% 

124 087 

137.9% 

220460 


(50.2%) 

Cash/cash equivalents at the year end: 

192 494 

192 494 

249 925 

129.8% 

109 884 

57.1% 

275 975 

143.4% 

275 975 

143.4% 

262 524 

237.3% 

5.1% 


Part 4: Debtor Age Analysis 


R thousands 

0 - 30 Days 

31 - 60 Days 

61 - 90 Days 

Over 90 Days 

Total 

Actual Bad Debts Written Off to 
Debtors 

Impairment - 
Counci 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

Debtors Age Analysis By Income Source 

Trade and Other Receivables from Exchange Transactions - Water 

Trade and Other Receivables from Exchange Transactions - Electricity 
Receivables from Non-exchange Transactions - Property Rates 

Receivables from Exchange Transactions - Waste Water Management 
Receivables from Exchange Transactions - Waste Management 

Receivables from Exchange Transactions - Property Rental Debtors 

Interest on Arrear Debtor Accounts 

Recoverable unauthorised, irregular or fruitless and wasteful Expenditure 
Other 














Total By Income Source 














Debtors Age Analysis By Customer Group 

Organs of State 

Commercial 

Households 

Other 














Total By Customer Group 















Part 5: Creditor Age Analysis 


R thousands 

0 - 30 Days 

31 - 60 Days 

61 - 90 Days 

Over 90 Days 

Total 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Creditor Age Analysis 

Bulk Electridty 

Bulk Water 

PAYE deductions 

VAT (output less input) 

Pensions / Retirement 

Loan repayments 

Trade Creditors 

Auditor-General 

Other 











Total 












Contact Details 


Municipal Manager 
| Financial Manager 


Source Local Government Database 


1. All figures in this report are unaudited. 










































LIMPOPO: VHEMBE (DC34) 

STATEMENT OF CAPITAL AND OPERATING EXPENDITURE FOR THE 3RD QUARTER ENDED 31 MARCH 2018 


Parti: Operating Revenue and Expenditure 


R thousands 

2017/18 

2016/17 

Q3 of 2016/17 
to Q3 of 2017/18 

Budget 

First Quarter 

Second Quarter 

Third Quarter 

Year to Date 

Third Quarter 

appropriation 

Adjusted 

Budget 

Actual 

Expenditure 

1stQas%of 

appropriation 

Actual 

Expenditure 

2nd Q as % of 
Main 

appropriation 

Actual 

Expenditure 

3rd Q as % of 
adjusted budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Operating Revenue and Expenditure 














Operating Revenue 

901 224 

939 930 

73 525 

8.2% 

594 798 

66.0% 

293 734 

31.3% 

962 057 

102.4% 

298 882 

80.1% 

(1.7%) 

Property rates 














Property rates - penalties and collection charges 














Service charges - electricity revenue 














Service charges - water revenue 

46 000 

80 000 

2 037 

4.4% 

42 361 

92.1% 

43 987 

55.0% 

88 385 

110.5% 

18 088 

45.6% 

143.2% 

Service charges - sanitation revenue 














Service charges - refuse revenue 














Service charges - other 

460 

4 802 



208 

45.3% 



208 

4.3% 




Rental of facilities and equipment 

15 

3 



2 

11.4% 



2 

50.0% 




Interest earned - external investments 

24 000 

21300 

2 057 

8.6% 

8 627 

35.9% 

5 996 

28.2% 

16 680 

78.3% 

11839 

71.9% 

(49.3%) 

Interest earned ■ outstanding debtors 














Dividends received 














Fines 














Licences and permits 














Agency services 














Transfers recognised - operational 

827 856 

827871 

69 085 

8.3% 

540416 

65.3% 

243 205 

29.4% 

852 706 

103.0% 

275207 

84.3% 

(11.6%) 

Other own revenue 

2 893 

5 954 

346 

12.0% 

3185 

110.1% 

545 

9.2% 

4 076 

68.5% 

(6 252) 

(738.6%) 

(108.7%) 

Gains on disposal of PPE 














Operating Expenditure 

780 849 

836 033 

118 735 

15.2% 

207 020 

26.5% 

152 316 

18.2% 

478 071 

57.2% 

157 426 

70.1% 

(3.2%) 

Employee related costs 

505 511 

456 700 

100404 

19.9% 

102 327 

20.2% 

116 732 

25.6% 

319463 

70.0% 

104 244 

83.0% 

12.0% 

Remuneration of councillors 

10 520 

11 182 

2 879 

27.4% 

1 994 

19.0% 

2 901 

25.9% 

7 773 

69.5% 

4 583 

78.3% 

(36.7%) 

Debt impairment 

15 000 

10 000 












Depreciation and asset impairment 

30 933 

39 045 












Finance charges 

1 375 

1475 












Bulk purchases 

5000 

61000 



40 000 

800.0% 



40 000 

65.6% 




Other Materials 

56 260 

86 845 

751 

1.3% 

12 822 

22.8% 

12 649 

14.6% 

26 222 

30.2% 

6494 

26.6% 

94.8% 

Contracted services 

30 000 

22103 



18 883 

62.9% 

1 221 

5.5% 

20104 

91.0% 

1 319 

17.3% 

(7.5%) 

Transfers and grants 

7039 

7 039 










154.5% 


Other expenditure 

119211 

140 644 

14 701 

12.3% 

30 995 

26.0% 

18813 

13.4% 

64 509 

45.9% 

40 786 

66.2% 

(53.9%) 

Loss on disposal of PPE 














Surplus/fDeficit) 

120 375 

103 898 

(45 210) 


387 778 


141 418 


483 986 


141 456 



Transfers recognised - capital 

559 082 

582 082 



432262 

77.3% 



432 262 

74.3% 

32400 

4.8% 

(100.0%) 

Contributions recognised - capital 














Contributed assets 














Surplus/fDeficit) after capital transfers and contributions 

679 457 

685 980 

(45 210) 


820 040 


141 418 


916 248 


173 856 



Taxation 














Surplus/fDeficit) after taxation 

679 457 

685 980 

(45 210) 


820 040 


141 418 


916 248 


173 856 



Attributable to minorities 














Surplus/fDeficit) attributable to municipality 

679 457 

685 980 

(45 210) 


820 040 


141 418 


916 248 


173 856 



Share of surplus/ (deficit) of associate 














Surplus/fDeficit) for the year 

679 457 

685 980 

(45 210) 


820 040 


141 418 


916 248 


173 856 




Part 2: Capital Revenue and Expenditure 



2017/18 

2016/17 



Budget 

First Quarter 

Second Quarter 

Third Quarter 

Year to Date 

Third Quarter 



Main 

Adjusted 

Actual 

1stQas%of 

Actual 

2nd Q as % of 

Actual 

3rdQa 

% of 

Actual 

Total 

Actual 

Total 

Q3 of 2016/17 


appropriation 

Budget 

Expenditure 

Main 

Expenditure 

Main 

Expenditure 

adjusted budget 

Expenditure 

Expenditure as 

Expenditure 

Expenditure as 

to Q3 of 2017/18 





appropriation 


appropriation 





% of adjusted 


% of adjusted 


R thousands 











budget 


budget 


Capital Revenue and Expenditure 















Source of Finance 

634 432 

634432 

63 634 

10.0% 

172 327 

27.2% 

14 436 


2.3% 

250 397 

39.5% 

102 856 

42.2% 

(86.0%) 

National Government 

Provincial Government 

District Municipality 

Other transfers and grants 

584 619 

584 619 

63 634 

10.9% 

172 327 

29.5% 

14 436 


2.5% 

250 397 

42.8% 

102 856 

39.6% 

(86.0%) 

Transfers recognised - capital 

584619 

584 619 

63 634 

10.9% 

172 327 

29.5% 

14436 


2.5% 

250 397 

42.8% 

102 856 

39.6% 

(86.0%) 

Internally generated funds 

49813 

49 813 













Public contributions and donations 















Capital Expenditure Standard Classification 

634432 

634432 

63 634 

10.0% 

172 327 

27.2% 

14 436 


2.3% 

250 397 

39.5% 

102 856 

42.2% 

(86.0%) 

Governance and Administration 

10100 

10100 



468 

4.6% 




468 

4.6% 


5.2% 


Executive & Council 















Budget & Treasury Office 

Corporate Services 

10100 

10100 



468 





468 



47.3% 


Community and Public Safety 

11 800 

11 800 

304 

2.6% 

114 

1.0% 




417 

3.5% 




Community & Social Services 

11800 

11800 

304 

2.6% 

114 

1.0% 




417 

3.5% 




Sport And Recreation 

Public Safety 

Housing 

Health 















Economic and Environmental Services 

2 244 

2 244 





448 


20.0% 

448 

20.0% 



(100.0%) 

Planning and Development 

Road Transport 

Environmental Protection 

2 244 

2 244 





448 


20.0% 

448 

20.0% 



(100.0%) 

Trading Services 

610 288 

610 288 

63 330 

10.4% 

171 745 

28.1% 

13 988 


2.3% 

249 063 

40.8% 

102 856 

42.7% 

(86.4%) 

Electricity 

Water 

Waste Water Management 

Waste Management 

610 288 

610 288 

63 330 

10.4% 

171 745 

28.1% 

13 988 


2.3% 

249 063 

40.8% 

102 856 

42.7% 

(86.4%) 

Other 































Part 3: Cash Receipts and Payments 


R thousands 

2017/18 

2016/17 

Q3 of 2016/17 
to Q3 of 2017/18 

Budget 

First Quarter 

Second Quarter 

Third Quarter 

Year to Date 

Third Quarter 

appropriation 

Adjusted 

Budget 

Actual 

Expenditure 

1stQas%of 

appropriation 

Actual 

Expenditure 

2nd Q as % of 
Main 

appropriation 

Actual 

Expenditure 

3rd Q as % of 
adjusted budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Cash Flow from Operating Activities 














Receipts 

1 460 766 

1 522 012 

352 353 

24.1% 

430 928 

29.5% 

448 669 

29.5% 

1 231 950 

80.9% 

62 410 

72.8% 

618.9% 

Property rates, penalties and collection charges 














Service charges 

46 000 

84 802 





97 823 

115.4% 

97 823 

115.4% 

26155 

57.0% 

274.0% 

Other revenue 

3 813 

5 957 

1451 

38.1% 

1 181 

31.0% 

13 791 

231.5% 

16424 

275.7% 

761 

(454.0%) 

1 711.8% 

Government - operating 

827 871 

827 871 

345 774 

41.8% 

246027 

29.7% 

204 239 

24.7% 

796 040 

96.2% 


82.5% 

(100.0%) 

Government - capital 

559 082 

582 082 



178164 

31.9% 

126 820 

21.8% 

304 984 

52.4% 

32400 

64.6% 

291.4% 

Interest 

24 000 

21300 

5128 

21.4% 

5555 

23.1% 

5 996 

28.2% 

16 680 

78.3% 

3 093 

70.3% 

93.8% 

Dividends 














Payments 

(780 849) 

(836 033) 

(118 735) 

15.2% 

(154 416) 

19.8% 

(153 069) 

18.3% 

(426 220) 

51.0% 

(118 547) 

57.0% 

29.1% 

Suppliers and employees 

(728 810) 

(661 219) 

(118 735) 

16.3% 

(154 352) 

21.2% 

(151 508) 

22.9% 

(424 595) 

64.2% 

(105 064) 

54.5% 

44.2% 

Finance charges 

(15000) 

(1 475) 

(0) 


(64) 

.4% 

(1 562) 

105.9% 

(1 626) 

110.2% 


86.0% 

(100.0%) 

Transfers and grants 

(37 039) 

(173339) 









(13483) 

602.0% 

(100.0%) 

Net Cash from/(used) Operating Activities 

679 917 

685 980 

233 618 

34.4% 

276 512 

40.7% 

295 599 

43.1% 

805 729 

117.5% 

(56137) 

85.2% 

(626.6%) 

Cash Flow from Investing Activities 














Receipts 














Proceeds on disposal of PPE 














Decrease in non-current debtors 














Decrease in other non-current receivables 














Decrease (increase) in non-current investments 














Payments 

(634432) 

(653 366) 

(63 634) 

10.0% 

(168 526) 

26.6% 

(87 865) 

13.4% 

(320 026) 

49.0% 

(102 856) 

42.2% 

(14.6%) 

Capital assets 

(634 432) 

(653366) 

(63 634) 

10.0% 

(168 526) 

26.6% 

(87 865) 

13.4% 

(320 026) 

49.0% 

(102 856) 

42.2% 

(14.6%) 

Net Cash from/(used) Investing Activities 

(634432) 

(653 366) 

(63 634) 

10.0% 

(168 526) 

26.6% 

(87 865) 

13.4% 

(320 026) 

49.0% 

(102 856) 

43.0% 

(14.6%) 

Cash Flow from Financing Activities 














Receipts 














Short term loans 














Borrowing long term/refinancing 














Increase (decrease) in consumer deposits 














Payments 














Repayment of borrowing 














Net Cash from/(used) Financing Activities 














Net lncrease/(Decrease) in cash held 

45 485 

32 613 

169 985 

373.7% 

107 985 

237.4% 

207 734 

637.0% 

485 704 

1 489.3% 

(158 993) 

307.8% 

(230.7%) 

Cash/cash equivalents at the year begin: 

302432 

302432 

804 514 

266.0% 

974 499 

322.2% 

1 082 484 

357.9% 

804 514 

266.0% 

649 565 

50.2% 

66.6% 

Cash/cash equivalents at the year end: 

347 917 

335 045 

974 499 

280.1% 

1 082 484 

311.1% 

1 290 218 

385.1% 

1 290 218 

385.1% 

490 572 

162.2% 

163.0% 


Part 4: Debtor Age Analysis 


R thousands 

0 - 30 Days 

31 - 60 Days 

61 - 90 Days 

Over 90 Days 

Total 

Actual Bad Debts Written Off to 
Debtors 

Impairment - 
Counci 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

Debtors Age Analysis By Income Source 

Trade and Other Receivables from Exchange Transactions - Water 

Trade and Other Receivables from Exchange Transactions - Electricity 
Receivables from Non-exchange Transactions - Property Rates 

Receivables from Exchange Transactions - Waste Water Management 
Receivables from Exchange Transactions - Waste Management 

Receivables from Exchange Transactions - Property Rental Debtors 

Interest on Arrear Debtor Accounts 

Recoverable unauthorised, irregular or fruitless and wasteful Expenditure 
Other 

15 024 

3.8% 

9 865 

2.5% 


2.2% 

364 150 

91.5% 

397 907 

100.0% 




Total By Income Source 

15 024 

3.8% 

9 865 

2.5% 

8 868 

2.2% 

364150 

91.5% 

397 907 

100.0% 




Debtors Age Analysis By Customer Group 

Organs of State 

Commercial 

Households 

Other 

15 024 

3.8% 

9 865 

2.5% 


2.2% 

364 150 

91.5% 

397 907 

100.0% 




Total By Customer Group 

15 024 

3.8% 

9 865 

2.5% 

8 868 

2.2% 

364150 

91.5% 

397 907 

100.0% 





Part 5: Creditor Age Analysis 


R thousands 

0 - 30 Days 

31 - 60 Days 

61 - 90 Days 

Over 90 Days 

Total 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Creditor Age Analysis 

Bulk Electridty 

Bulk Water 

PAYE deductions 

VAT (output less input) 

Pensions / Retirement 

Loan repayments 

Trade Creditors 

Auditor-General 

Other 

45 

.1% 

973 

1.5% 

8 732 

13.1% 

56 999 

85.4% 

66 749 

100.0% 

Total 

45 

.1% 

973 

1.5% 

8 732 

13.1% 

56 999 

85.4% 

66 749 

100.0% 


Contact Details 


Municipal Manager 
| Financial Manager 


MrRambado 
| Mr Mchavi Nyiko Derick 


Source Local Government Database 


1. All figures in this report are unaudited. 














































LIMPOPO: BLOUBERG (LIM351) 

STATEMENT OF CAPITAL AND OPERATING EXPENDITURE FOR THE 3RD QUARTER ENDED 31 MARCH 2018 


Parti: Operating Revenue and Expenditure 


R thousands 

2017/18 

2016/17 

Q3 of 2016/17 
to Q3 of 2017/18 

Budget 

First Quarter 

Second Quarter 

Third Quarter 

Year to Date 

Third Quarter 

appropriation 

Adjusted 

Budget 

Actual 

Expenditure 

1stQas%of 

appropriation 

Actual 

Expenditure 

2nd Q as % of 
Main 

appropriation 

Actual 

Expenditure 

3rd Q as % of 
adjusted budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Operating Revenue and Expenditure 














Operating Revenue 

269153 

269 153 

98 071 

36.4% 

56 948 

21.2% 

50 467 

18.8% 

205 486 

76.3% 

66 059 

88.9% 

(23.6%) 

Property rates 

24463 

24463 

20 981 

85.8% 

722 

3.0% 

(1) 


21702 

88.7% 

842 

96.5% 

(100.1%) 

Property rates - penalties and collection charges 














Service charges - electricity revenue 

26 000 

26 000 

4 808 

18.5% 

4 734 

18.2% 

5 286 

20.3% 

14 828 

57.0% 

4 362 

47.6% 

21.2% 

Service charges - water revenue 














Service charges - sanitation revenue 














Service charges - refuse revenue 

1 800 

1 800 

89 

5.0% 

122 

6.8% 

101 

5.6% 

313 

17.4% 

96 

68.3% 

5.7% 

Service charges - other 














Rental of facilities and equipment 

300 

300 

88 

29.3% 

75 

25.1% 

122 

40.7% 

285 

95.1% 

76 

54.1% 

60.2% 

Interest earned - external investments 

1 500 

1500 

248 

16.5% 

646 

43.1% 

232 

15.5% 

1 126 

75.1% 

227 

81.7% 

2.1% 

Interest earned ■ outstanding debtors 

595 

595 

54 

9.0% 

11 

1.8% 

62 

10.4% 

126 

21.3% 

181 

71.0% 

(65.9%) 

Dividends received 














Fines 

780 

780 

112 

14.4% 

196 

25.2% 

209 

26.9% 

518 

66.4% 

120 

20.9% 

74.2% 

Licences and permits 

3 669 

3 669 

852 

23.2% 

898 

24.5% 

1 007 

27.5% 

2 758 

75.2% 

1 148 

62.7% 

(12.2%) 

Agency services 

1 091 

1091 

1 388 

127.2% 

670 

61.5% 

849 

77.8% 

2 907 

266.5% 

498 

485.2% 

70.6% 

Transfers recognised - operational 

195153 

195153 

68146 

34.9% 

47 504 

24.3% 

42188 

21.6% 

157 838 

80.9% 

58144 

94.5% 

(27.4%) 

Other own revenue 

13 803 

13 803 

1 305 

9.5% 

1 368 

9.9% 

412 

3.0% 

3 085 

22.4% 

365 

59.4% 

13.0% 

Gains on disposal of PPE 














Operating Expenditure 

294 520 

294 520 

70 499 

23.9% 

71 880 

24.4% 

60 711 

20.6% 

203 091 

69.0% 

56 995 

52.8% 

6.5% 

Employee related costs 

101 539 

101 539 

24 032 

23.7% 

25210 

24.8% 

23479 

23.1% 

72 721 

71.6% 

21744 

67.3% 

8.0% 

Remuneration of councillors 

17584 

17 584 

4121 

23.4% 

4 208 

23.9% 

4 208 

23.9% 

12 537 

71.3% 

3 695 

70.8% 

13.9% 

Debt impairment 

8 074 

8 074 

12105 

149.9% 

5 509 

68.2% 



17613 

218.1% 


1.4% 


Depreciation and asset impairment 

38 000 

38000 












Finance charges 














Bulk purchases 

25 758 

25758 

5 798 

22.5% 

6 519 

25.3% 

7401 

28.7% 

19 717 

76.5% 

6401 

70.1% 

15.6% 

Other Materials 

5 571 

5 571 

293 

5.3% 

1 922 

34.5% 

931 

16.7% 

3147 

56.5% 

1 059 

72.6% 

(12.0%) 

Contracted services 

12 000 

12 000 

2 221 

18.5% 

2 981 

24.8% 

2580 

21.5% 

7 781 

64.8% 

2099 

64.4% 

22.9% 

Transfers and grants 














Other expenditure 

85 994 

85 994 

21929 

25.5% 

25 533 

29.7% 

22112 

25.7% 

69 574 

80.9% 

21 997 

59.3% 

.5% 

Loss on disposal of PPE 














Surplus/fDeficit) 

(25 367) 

(25 367) 

27 572 


(14 933) 


(10 244) 


2 395 


9 064 



Transfers recognised - capital 

49 836 

49 836 

24 369 

48.9% 

20244 

40.6% 

3 977 

8.0% 

48 590 

97.5% 

21 715 

79.2% 

(81.7%) 

Contributions recognised - capital 














Contributed assets 














Surplus/fDeficit) after capital transfers and contributions 

24 469 

24 469 

51 941 


5 311 


(6 267) 


50 985 


30 779 



Taxation 














Surplus/fDeficit) after taxation 

24 469 

24 469 

51 941 


5311 


(6 267) 


50 985 


30 779 



Attributable to minorities 














Surplus/fDeficit) attributable to municipality 

24 469 

24 469 

51 941 


5 311 


(6 267) 


50 985 


30 779 



Share of surplus/ (deficit) of associate 














Surplus/fDeficit) for the year 

24 469 

24 469 

51 941 


5 311 


(6 267) 


50 985 


30 779 




Part 2: Capital Revenue and Expenditure 



2017/18 

2016/17 



Budget 

First Quarter 

Second Quarter 

Third Quarter 

Year to Date 

Third Quarter 



Main 

Adjusted 

Actual 

1stQas%of 

Actual 

2nd Q as % of 

Actual 

1 3rd Q a 

s % of 

Actual 

Total 

Actual 

Total 

Q3 of 2016/17 


appropriation 

Budget 

Expenditure 

Main 

Expenditure 

Main 

Expenditure 

adjusted budget 

Expenditure 

Expenditure as 

Expenditure 

Expenditure as 

to Q3 of 2017/18 





appropriation 


appropriation 





% of adjusted 


% of adjusted 


R thousands 











budget 


budget 


Capital Revenue and Expenditure 















Source of Finance 

69 569 

66 041 

4 216 

6.1% 

24156 

34.7% 

8 291 


12.6% 

36 663 

55.5% 

16 346 

49.5% 

(49.3%) 

National Government 

Provincial Government 

District Municipality 

Other transfers and grants 

49836 

51 305 

3 926 

7.9% 

20 817 

41.8% 

5 338 


10.4% 

30 082 

58.6% 

14198 

50.7% 

(62.4%) 

Transfers recognised - capital 

49 836 

51 305 

3 926 

7.9% 

20 817 

41.8% 

5 338 


10.4% 

30 082 

58.6% 

14198 

50.7% 

(62.4%) 

Internally generated funds 

19733 

14 736 

290 

1.5% 

3 339 

16.9% 

2 953 


20.0% 

6 581 

44.7% 

2148 

41.1% 

37.4% 

Public contributions and donations 















Capital Expenditure Standard Classification 

69 569 

66 041 

4 216 

6.1% 

24156 

34.7% 

8 291 


12.6% 

36 663 

55.5% 

16 346 

49.5% 

(49.3%) 

Governance and Administration 

6 800 

6 700 

290 

4.3% 

2 713 

39.9% 

1 621 


24.2% 

4 624 

69.0% 

543 

30.5% 

198.9% 

Executive & Council 

300 

300 

29 

9.5% 






29 

9.5% 




Budget & Treasury Office 

Corporate Services 

6 500 

6 400 

261 


2 713 


1 621 


25.3% 

4 595 

71.8% 

543 


198.9% 

Community and Public Safety 

20 500 

22 364 





2 832 


12.7% 

2 832 

12.7% 



(100.0%) 

Community & Social Services 

12 500 

22 364 





2 832 


12.7% 

2 832 

12.7% 



(100.0%) 

Sport And Recreation 

Public Safety 

Housing 

Health 

8 000 














Economic and Environmental Services 

32 436 

25 736 

3 926 

12.1% 

20 621 

63.6% 

3 667 


14.2% 

28 215 

109.6% 

12 999 

52.4% 

(71.8%) 

Planning and Development 

4000 














Road Transport 

Environmental Protection 

28436 

25736 

3 926 

13.8% 

20 621 

72.5% 

3 667 


14.2% 

28 215 

109.6% 

12 999 

52.4% 

(71.8%) 

Trading Services 

9 833 

11 242 



822 

8.4% 

171 


1.5% 

993 

8.8% 

2 805 

44.1% 

(93.9%) 

Electricity 

Water 

9233 

10 642 



822 

8.9% 

171 


1.6% 

993 

9.3% 

2 805 

46.3% 

(93.9%) 

Waste Water Management 

Waste Management 

600 

600 













Other 




















Part 3: Cash Receipts and Payments 


R thousands 

2017/18 

2016/17 

Q3 of 2016/17 
to Q3 of 2017/18 

Budget 

First Quarter 

Second Quarter 

Third Quarter 

Year to Date 

Third Quarter 

appropriation 

Adjusted 

Budget 

Actual 

Expenditure 

1stQas%of 

Main 

appropriation 

Actual 

Expenditure 

2nd Q as % of 
Main 

appropriation 

Actual 

Expenditure 

3rd Q as % of 
adjusted budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Cash Flow from Operating Activities 














Receipts 

308 536 

322 153 

105 643 

34.2% 

82 292 

26.7% 

56 608 

17.6% 

244 543 

75.9% 

87 746 

81.0% 

(35.5%) 

Property rates, penalties and collection charges 

23 020 

24463 

4445 

19.3% 

5 552 

24.1% 

2 707 

11.1% 

12 704 

51.9% 

1 581 

29.4% 

71.2% 

Service charges 

26 800 

26 800 

4 656 

17.4% 

5 046 

18.8% 

5 360 

20.0% 

15 062 

56.2% 

3864 

43.4% 

38.7% 

Other revenue 

12227 

22 342 

3 725 

30.5% 

2 329 

19.1% 

2072 

9.3% 

8126 

36.4% 

1 906 

57.1% 

8.7% 

Government - operating 

195153 

195153 

68146 

34.9% 

48 519 

24.9% 

42188 

21.6% 

158 853 

81.4% 

58144 

94.5% 

(27.4%) 

Government - capital 

49 836 

51300 

24 369 

48.9% 

20 244 

40.6% 

3 977 

7.8% 

48 590 

94.7% 

21 715 

79.2% 

(81.7%) 

Interest 

1500 

2 095 

302 

20.1% 

602 

40.1% 

305 

14.5% 

1 208 

57.7% 

536 

74.8% 

(43.2%) 

Dividends 














Payments 

(240 991) 

(254 563) 

(58 341) 

24.2% 

(66 372) 

27.5% 

(60 711) 

23.8% 

(185 423) 

72.8% 

(56 995) 

64.8% 

6.5% 

Suppliers and employees 

(240 991) 

(254563) 

(58 341) 

24.2% 

(66 372 

27.5% 

(60 711) 

23.8% 

(185423) 

72.8% 

(56 995) 

64.8% 

6.5% 

Finance charges 














Transfers and grants 














Net Cash from/(used) Operating Activities 

67 545 

67 590 

47 303 

70.0% 

15 920 

23.6% 

(4103) 

(6.1%) 

59120 

87.5% 

30 751 

115.1% 

(113.3%) 

Cash Flow from Investing Activities 














Receipts 














Proceeds on disposal of PPE 














Decrease in non-current debtors 














Decrease in other non-current receivables 














Decrease (increase) in non-current investments 














Payments 

(69 569) 

(66 201) 

(4 216) 

6.1% 

(23 952) 

34.4% 

(8 291) 

12.5% 

(36459) 

55.1% 

(16 346) 

49.5% 

(49.3%) 

Capital assets 

(69 569) 

(66201) 

(4 216) 

6.1% 

(23 952 

34.4% 

(8 291) 

12.5% 

(36 459) 

55.1% 

(16 346) 

49.5% 

(49.3%) 

Net Cash from/(used) Investing Activities 

(69 569) 

(66 201) 

(4 216) 

6.1% 

(23 952) 

34.4% 

(8 291) 

12.5% 

(36459) 

55.1% 

(16 346) 

48.9% 

(49.3%) 

Cash Flow from Financing Activities 














Receipts 














Short term loans 














Borrowing long term/refinancing 














Increase (decrease) in consumer deposits 














Payments 














Repayment of borrowing 














Net Cash from/(used) Financing Activities 














Net lncrease/(Decrease) in cash held 

(2 024) 

1 389 

43 086 

(2129.1%) 

(8 032) 

396.9% 

(12 394) 

(892.1%) 

22 661 

1 631.1% 

14 405 

542.4% 

(186.0%) 

Cash/cash equivalents at the year begin: 

45103 

41113 

41113 

91.2% 

84199 

186.7% 

76167 

185.3% 

41113 

100.0% 

93472 

33.1% 

(18.5%) 

Cash/cash equivalents at the year end: 

43 079 

42 502 

84199 

195.5% 

76167 

176.8% 

63 773 

150.0% 

63 773 

150.0% 

107 877 

105.8% 

(40.9%) 


Part 4: Debtor Age Analysis 


R thousands 

0 - 30 Days 

31 - 60 Days 

61 - 90 Days 

Over 90 Days 

Total 

Actual Bad Debts Written Off to 
Debtors 

Impairment - 
Counci 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

Debtors Age Analysis By Income Source 














Trade and Other Receivables from Exchange Transactions - Water 

209 

13.6% 

192 

12.5% 

256 

16.7% 

876 

57.1% 

1 533 

4.4% 




Trade and Other Receivables from Exchange Transactions - Electricity 

377 

10.6% 

454 

12.8% 

523 

14.7% 

2204 

61.9% 

3 558 

10.2% 




Receivables from Non-exchange Transactions - Property Rates 

218 

.8% 

152 

.6% 

15497 

57.1% 

11280 

41.5% 

27147 

77.6% 




Receivables from Exchange Transactions - Waste Water Management 

326 

65.7% 

3 

.7% 

3 

.6% 

164 

33.0% 

496 

1.4% 




Receivables from Exchange Transactions - Waste Management 

43 

15.5% 

21 

7.5% 

19 

6.8% 

195 

70.2% 

277 

.8% 




Receivables from Exchange Transactions - Property Rental Debtors 














Interest on Arrear Debtor Accounts 

0 




69 

7.7% 

831 

92.3% 

900 

2.6% 




Recoverable unauthorised, irregular or fruitless and wasteful Expenditure 














Other 

22 

2.1% 

22 

2.0% 

22 

2.1% 

1015 

93.8% 

1 082 

3.1% 




Total By Income Source 

1 196 

3.4% 

845 

2.4% 

16 389 

46.8% 

16 564 

47.3% 

34 994 

100.0% 




Debtors Age Analysis By Customer Group 














Organs of State 














Commercial 














Households 














Other 

1 196 

3.4% 

845 

2.4% 

16 389 

46.8% 

16564 

47.3% 

34 994 

100.0% 




Total By Customer Group 

1 196 

3.4% 

845 

2.4% 

16 389 

46.8% 

16 564 

47.3% 

34 994 

100.0% 





Part 5: Creditor Age Analysis 


R thousands 

0 - 30 Days 

31 - 60 Days 

61 - 90 Days 

Over 90 Days 

Total 

Amount 


Amount 

% 

Amount 

% 

Amount 

% 

Amount 


Creditor Age Analysis 

Bulk Electridty 

Bulk Water 

PAYE deductions 

VAT (output less input) 

Pensions / Retirement 

Loan repayments 

Trade Creditors 

Auditor-General 

Other 

572 

100.0% 







572 

100.0% 

Total 

572 

100.0% 







572 

100.0% 


Contact Details ___ 

Municipal Manager I Mr MACHABA MJ(Acting) 1015 5057163 

Financial Manager___ 


Source Local Government Database 


1. All figures in this report are unaudited. 






































LIMPOPO: MOLEMOLE (LIM353) 

STATEMENT OF CAPITAL AND OPERATING EXPENDITURE FOR THE 3RD QUARTER ENDED 31 MARCH 2018 


Parti: Operating Revenue and Expenditure 


R thousands 

2017/18 

2016/17 

Q3 of 2016/17 
to Q3 of 2017/18 

Budget 

First Quarter 

Second Quarter 

Third Quarter 

Year to Date 

Third Quarter 

appropriation 

Adjusted 

Budget 

Actual 

Expenditure 

1stQas%of 

appropriation 

Actual 

Expenditure 

2nd Q as % of 
Main 

appropriation 

Actual 

Expenditure 

3rd Q as % of 
adjusted budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Operating Revenue and Expenditure 














Operating Revenue 

171 965 

193 846 

60124 

35.0% 

29 651 

17.2% 

58 338 

30.1% 

148114 

76.4% 

40182 

74.7% 

45.2% 

Property rates 

12 732 

13 725 

3 371 

26.5% 

3471 

27.3% 

3456 

25.2% 

10 298 

75.0% 

2 893 

72.3% 

19.5% 

Property rates - penalties and collection charges 














Service charges - electricity revenue 

9 910 

8 058 



1251 

12.6% 

1 943 

24.1% 

3194 

39.6% 

1 627 

63.1% 

19.4% 

Service charges - water revenue 


1473 



333 


350 

23.8% 

683 

46.4% 



(100.0%) 

Service charges - sanitation revenue 


703 












Service charges - refuse revenue 

2 055 

2 058 












Service charges - other 



1 525 


807 


246 


2 578 


450 

73.2% 

(45.2%) 

Rental of facilities and equipment 

309 

256 

451 

146.3% 

186 

60.2% 

23 

9.2% 

661 

258.5% 

21 

56.3% 

13.3% 

Interest earned - external investments 

2488 


351 

14.1% 

489 

19.7% 

239 


1 079 


445 

61.1% 

(46.2%) 

Interest earned ■ outstanding debtors 

1 601 

1330 

34 

2.1% 

229 

14.3% 

242 

18.2% 

505 

38.0% 

396 

76.3% 

(38.9%) 

Dividends received 


21374 












Fines 

1 079 

7 461 

37 

3.4% 

685 

63.5% 

1 895 

25.4% 

2 616 

35.1% 

356 

39.8% 

432.8% 

Licences and permits 

6 354 




509 

8.0% 



509 


110 

33.3% 

(100.0%) 

Agency services 

2 811 


566 

20.1% 

15 

.5% 

426 


1 008 


541 

68.4% 

(21.2%) 

Transfers recognised - operational 

125 947 

130387 

53 774 

42.7% 

21 555 

17.1% 

49 298 

37.8% 

124 627 

95.6% 

32 863 

94.2% 

50.0% 

Other own revenue 

6 678 

7 022 

15 

.2% 

122 

1.8% 

212 

3.0% 

349 

5.0% 

481 

28.9% 

(56.0%) 

Gains on disposal of PPE 







7 


7 




(100.0%) 

Operating Expenditure 

166 560 

173 725 

30162 

18.1% 

37 231 

22.4% 

27147 

15.6% 

94 540 

54.4% 

33 400 

60.4% 

(18.7%) 

Employee related costs 

80 387 

77 909 

17 779 

22.1% 

16 971 

21.1% 

21512 

27.6% 

56 262 

72.2% 

17161 

66.1% 

25.4% 

Remuneration of councillors 

13 391 

10 532 

2 718 

20.3% 

2 562 

19.1% 

4194 

39.8% 

9474 

90.0% 

2650 

68.1% 

58.3% 

Debt impairment 

5195 

5195 





(12474) 

(240.1%) 

(12474) 

(240.1%) 



(100.0%) 

Depreciation and asset impairment 

7 200 

7 700 

1 740 

24.2% 

2 696 

37.4% 

(21) 

(.3%) 

4415 

57.3% 

2360 

76.3% 

(100.9%) 

Finance charges 














Bulk purchases 

9474 

9 474 

1 590 

16.8% 

2608 

27.5% 

1 542 

16.3% 

5 740 

60.6% 

1 719 

63.7% 

(10.3%) 

Other Materials 







142 


142 




(100.0%) 

Contracted services 

4000 

28 541 

273 

6.8% 

884 

22.1% 

5187 

18.2% 

6 343 

22.2% 

546 

37.2% 

850.3% 

Transfers and grants 














Other expenditure 

46 913 

34 375 

6 062 

12.9% 

11511 

24.5% 

7 065 

20.6% 

24 638 

71.7% 

8 965 

55.9% 

(21.2%) 

Loss on disposal of PPE 














Surplus/fDeficit) 

5 405 

20121 

29 962 


(7 580) 


31191 


53 573 


6 782 



Transfers recognised - capital 

38 762 

43933 



4 872 

12.6% 

13 903 

31.6% 

18 775 

42.7% 

4 687 

52.4% 

196.6% 

Contributions recognised - capital 














Contributed assets 














Surplus/fDeficit) after capital transfers and contributions 

44167 

64 055 

29 962 


(2 707) 


45 093 


72 348 


11469 



Taxation 














Surplus/fDeficit) after taxation 

44167 

64 055 

29 962 


(2 707) 


45 093 


72 348 


11469 



Attributable to minorities 














Surplus/fDeficit) attributable to municipality 

44167 

64 055 

29 962 


(2 707) 


45 093 


72 348 


11469 



Share of surplus/ (deficit) of associate 














Surplus/fDeficit) for the year 

44167 

64 055 

29 962 


(2 707) 


45 093 


72 348 


11469 




Part 2: Capital Revenue and Expenditure 







2017/18 





2016/17 



Budget 

First Quarter 

Second Quarter 

Third Quarter 

Year to Date 

Third Quarter 


R thousands 

appropriation 

Adjusted 

Budget 

Actual 

Expenditure 

1stQas%of 

appropriation 

Actual 

Expenditure 

2nd Q as % of 
Main 

appropriation 

Actual 

Expenditure 

3rd Q as % of 
adjusted budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Q3 of 2016/17 
to Q3 of 2017/18 

Capital Revenue and Expenditure 

Source of Finance 

47 527 

63 023 

280 

.6% 

15 809 

33.3% 

16 875 

26.8% 

32 963 

52.3% 

9 338 

49.7% 

80.7% 

National Government 

37 078 

29 559 



13816 

37.3% 

16 696 

56.5% 

30 512 

103.2% 

2 757 

53.6% 

505.6% 

Provincial Government 














District Municipality 














Other transfers and grants 














Transfers recognised - capital 

37 078 

29 559 



13 816 

37.3% 

16 696 

56.5% 

30 512 

103.2% 

2 757 

53.6% 

505.6% 

Borrowing 














Internally generated funds 

10449 

33465 

280 

2.7% 

1 993 

19.1% 

179 

.5% 

2452 

7.3% 

6 581 

45.7% 

(97.3%) 

Public contributions and donations 














Capital Expenditure Standard Classification 

47 527 

63 023 

280 

.6% 

15 809 

33.3% 

16 875 

26.8% 

32 963 

52.3% 

9 338 

49.7% 

80.7% 

Governance and Administration 

7 999 




2 553 

31.9% 

563 


3116 


475 

55.4% 

18.4% 

Executive & Council 

300 










50 

25.2% 

(100.0%) 

Budget & Treasury Office 

7199 




1 087 

15.1% 



1 087 



28.9% 


Corporate Services 

500 




1466 

293.3% 

563 


2 029 


425 

63.5% 

32.4% 

Community and Public Safety 

5 958 




4 864 

81.6% 

4 013 


8 877 


28 

9.1% 

13 996.4% 

Community & Social Services 





4864 


4 013 


8 877 


28 

9.1% 

13 996.4% 

Sport And Recreation 

5 958 













Public Safety 














Housing 














Health 














Economic and Environmental Services 

30 220 

53 230 

280 

.9% 

7109 

23.5% 

12153 

22.8% 

19 542 

36.7% 

8 834 

68.7% 

37.6% 

Planning and Development 











116 


(100.0%) 

Road Transport 

30 220 

53230 

280 

.9% 

7109 

23.5% 

12153 

22.8% 

19 542 

36.7% 

8 718 

68.5% 

39.4% 

Environmental Protection 














Trading Services 

3 350 

9 794 



1 283 

38.3% 

145 

1.5% 

1 428 

14.6% 


6.2% 

(100.0%) 

Electricity 

2450 

9 794 



1 283 

52.4% 

145 

1.5% 

1428 

14.6% 


6.2% 

(100.0%) 

Water 














Waste Water Management 














Waste Management 

900 













Other 























Part 3: Cash Receipts and Payments 



2017/18 

2016/17 



Budget 

First Quarter 

Second Quarter 

Third Quarter 

Year to Date 

Third Quarter 



Main 

Adjusted 

Actual 

1stQas%of 

Actual 

2nd Q as % of 

Actual 

3rdQa 

% of 

Actual 

Total 

Actual 

Total 

Q3 of 2016/17 


appropriation 

Budget 

Expenditure 

Main 

Expenditure 

Main 

Expenditure 

adjusted budget 

Expenditure 

Expenditure as 

Expenditure 

Expenditure as 

to Q3 of 2017/18 

R thousands 




appropriation 


appropriation 





% of adjusted 
budget 


% of adjusted 
budget 


Cash Flow from Operating Activities 















Receipts 

200187 


143 988 

71.9% 

24 408 

12.2% 

(9 956) 



158 441 


33 330 

73.2% 

(129.9%) 

Property rates, penalties and collection charges 

9 549 


183 

1.9% 

196 

2.1% 

428 



807 


301 

44.4% 

42.2% 

Service charges 

9488 


1 246 

13.1% 

1 381 

14.6% 

1 368 



3 995 


1 347 

50.4% 

1.6% 

Other revenue 

13 001 


1 342 

10.3% 

1431 

11.0% 

2138 



4911 


1 116 

14.2% 

91.7% 

Government - operating 

125 947 


126197 

100.2% 

20880 

16.6% 

(25 376) 



121 701 


29 691 

93.4% 

(185.5%) 

Government ■ capital 

38 762 


14 597 

37.7% 



11121 



25 718 


414 

55.6% 

2 586.2% 

Interest 

3440 


424 

12.3% 

521 

15.1% 

364 



1 309 


462 

103.2% 

(21.1%) 

Dividends 















Payments 

Suppliers and employees 

(154165) 

(154 165) 

(160 830) 

(159712) 

(34 266) 

(34 266) 

22.2% 

22.2% 

(25146) 

(25146 

16.3% 

16.3% 

(40 258) 

(40 218) 


25.0% 

25.2% 

(99 670) 

(99 630) 

62.0% 

62.4% 

(31 040) 

(31 040) 

70.8% 

70.8% 

29.7% 

29.6% 

Finance charges 

Transfers and grants 


(1 117) 





(40) 


3.6% 

(40) 

3.6% 



(100.0%) 

Net Cash from/(used) Operating Activities 

46 021 

(160 830) 

109 723 

238.4% 

(738) 

(1.6%) 

(50 214) 

31.2% 

58 771 

(36.5%) 

2 290 

77.0% 

(2 292.5%) 

Cash Flow from Investing Activities 















Receipts 

Proceeds on disposal of PPE 















Decrease in non-current debtors 

Decrease in other non-current receivables 















Decrease (increase) in non-current investments 

Payments 

Capital assets 

(47 527) 

(47 527) 


(280) 

(280) 

.6% 

.6% 

(15 809) 

(15 809 

33.3% 

33.3% 

(16 875) 

(16 875) 



(32 963) 

(32 963) 


(9 338) 

(9 338) 

49.7% 

49.7% 

80.7% 

80.7% 

Net Cash from/(used) Investing Activities 

(47 527) 


(280) 

.6% 

(15 809) 

33.3% 

(16 875) 


(32 963) 


(9 338) 

49.7% 

80.7% 

Cash Flow from Financing Activities 















Receipts 

Short term loans 















Borrowing long term/refinancing 

Increase (decrease) in consumer deposits 















Payments 

Repayment of borrowing 















Net Cash from/(used) Financing Activities 














Net lncrease/(Decrease) in cash held 

(1 506) 

(160 830) 

109 443 

(7 268.9%) 

(16 547) 

1 099.0% 

(67 088) 


41.7% 

25 808 

(16.0%) 

(7 047) 

(1 989.8%) 

852.0% 

Cash/cash equivalents at the year begin: 

33 305 


33 302 

100.0% 

142 745 

428.6% 

126198 



33 302 


65 626 

104.7% 

92.3% 

Cash/cash equivalents at the year end: 

31799 

(160 830) 

142 745 

448.9% 

126198 

396.9% 

59110 


(36.8%) 

59110 

(36.8%) 

58 578 

175.9% 

.9% 


Part 4: Debtor Age Analysis 


R thousands 

0 - 30 Days 

31 - 60 Days 

61 - 90 Days 

Over 90 Days 

Total 

Actual Bad Debts Written Off to 
Debtors 

Impairment - 
Counci 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

Debtors Age Analysis By Income Source 














Trade and Other Receivables from Exchange Transactions - Water 

89 

9.3% 

122 

12.7% 

133 

13.9% 

614 

64.1% 

958 

1.4% 




Trade and Other Receivables from Exchange Transactions - Electricity 

254 

6.1% 

198 

4.8% 

165 

4.0% 

3 546 

85.2% 

4164 

6.1% 




Receivables from Non-exchange Transactions - Property Rates 

107 

4.8% 

88 

4.0% 

77 

3.5% 

1 946 

87.7% 

2218 

3.3% 




Receivables from Exchange Transactions - Waste Water Management 

56 

12.8% 

52 

12.0% 

50 

11.5% 

278 

63.7% 

436 

.6% 




Receivables from Exchange Transactions - Waste Management 

141 

2.5% 

147 

2.6% 

129 

2.3% 

5274 

92.7% 

5 693 

8.4% 




Receivables from Exchange Transactions - Property Rental Debtors 














Interest on Arrear Debtor Accounts 














Recoverable unauthorised, irregular or fruitless and wasteful Expenditure 














Other 

1 179 

2.2% 

1 167 

2.1% 

1 147 

2.1% 

51 040 

93.6% 

54 533 

80.2% 




Total By Income Source 

1 827 

2.7% 

1775 

2.6% 

1702 

2.5% 

62 698 

92.2% 

68 003 

100.0% 




Debtors Age Analysis By Customer Group 














Organs of State 

29 

.1% 

528 

1.8% 

528 

1.8% 

28 355 

96.3% 

29441 

43.3% 




Commercial 

1 

.1% 

94 

5.0% 

82 

4.4% 

1 690 

90.5% 

1 868 

2.7% 




Households 

4 


740 

4.3% 

655 

3.8% 

15 829 

91.9% 

17 228 

25.3% 




Other 

1 793 

9.2% 

412 

2.1% 

436 

2.2% 

16 824 

86.4% 

19465 

28.6% 




Total By Customer Group 

1 827 

2.7% 

1775 

2.6% 

1702 

2.5% 

62 698 

92.2% 

68 003 

100.0% 





Part 5: Creditor Age Analysis 


R thousands 

0 - 30 Days 

31 - 60 Days 

61 - 90 Days 

Over 90 Days 

Total 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 


Creditor Age Analysis 

Bulk Electridty 

Bulk Water 

PAYE deductions 

VAT (output less input) 

Pensions / Retirement 

Loan repayments 

Trade Creditors 

Auditor-General 

Other 

461 

96.3% 

18 

3.7% 





478 

100.0% 

Total 

461 

96.3% 

18 

3.7% 





478 

100.0% 


Contact Details 


Municipal Manager 
| Financial Manager 


Mr Mosena Maphala Lazarus 
| Mr Nkalanga A Sfiso_ 


Source Local Government Database 


1. All figures in this report are unaudited. 








































LIMPOPO: POLOKWANE (LIM354) 

STATEMENT OF CAPITAL AND OPERATING EXPENDITURE FOR THE 3RD QUARTER ENDED 31 MARCH 2018 


Parti: Operating Revenue and Expenditure 


R thousands 

2017/18 

2016/17 

Q3 of 2016/17 
to Q3 of 2017/18 

Budget 

First Quarter 

Second Quarter 

Third Quarter 

Year to Date 

Third Quarter 

appropriation 

Adjusted 

Budget 

Actual 

Expenditure 

1stQas%of 

appropriation 

Actual 

Expenditure 

2nd Q as % of 
Main 

appropriation 

Actual 

Expenditure 

3rd Q as % of 
adjusted budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Operating Revenue and Expenditure 














Operating Revenue 

3 292 262 

3 351 707 

729 767 

22.2% 

710 400 

21.6% 

679 091 

20.3% 

2119 257 

63.2% 

615 751 

69.6% 

10.3% 

Property rates 

388 192 

388192 

84 846 

21.9% 

87 586 

22.6% 

87 717 

22.6% 

260149 

67.0% 

78 334 

74.4% 

12.0% 

Property rates - penalties and collection charges 














Service charges - electricity revenue 

972 299 

972 299 

182433 

18.8% 

155 780 

16.0% 

151594 

15.6% 

489 807 

50.4% 

196 759 

68.8% 

(23.0%) 

Service charges - water revenue 

313 385 

220 845 

76151 

24.3% 

84 233 

26.9% 

93 242 

42.2% 

253 626 

114.8% 

61021 

77.4% 

52.8% 

Sen/ice charges - sanitation revenue 

94496 

94496 

27242 

28.8% 

28 861 

30.5% 

27213 

28.8% 

83 317 

88.2% 

10 583 

74.1% 

157.1% 

Service charges - refuse revenue 

104 099 

104 099 

28 808 

27.7% 

27495 

26.4% 

28 594 

27.5% 

84 897 

81.6% 

13279 

79.1% 

115.3% 

Service charges - other 














Rental of facilities and equipment 

35454 

35454 

3257 

9.2% 

8 325 

23.5% 

5 919 

16.7% 

17 501 

49.4% 

3 524 

92.5% 

67.9% 

Interest earned - external investments 

44 944 

44 944 

7 753 

17.3% 

3130 

7.0% 

11023 

24.5% 

21 906 

48.7% 

6 809 

33.3% 

61.9% 

Interest earned ■ outstanding debtors 

66 742 

66 742 

20 260 

30.4% 

22210 

33.3% 

9 375 

14.0% 

51 845 

77.7% 

11388 

83.4% 

(17.7%) 

Dividends received 














Fines 

24 000 

24 000 

3 624 

15.1% 

6 571 

27.4% 

6 798 

28.3% 

16 993 

70.8% 

1 268 

33.4% 

436.3% 

Licences and permits 

14 046 

14 046 

3 702 

26.4% 

6 517 

46.4% 

6445 

45.9% 

16 664 

118.6% 

2 579 

57.5% 

149.9% 

Agency services 

21124 

21 124 

5632 

26.7% 

8 608 

40.7% 

6 722 

31.8% 

20 962 

99.2% 

7 330 

41.7% 

(8.3%) 

Transfers recognised - operational 

968 911 

975410 

158120 

16.3% 

225 508 

23.3% 

226 935 

23.3% 

610 563 

62.6% 

212 982 

76.4% 

6.6% 

Other own revenue 

203 570 

390 056 

127 940 

62.8% 

36150 

17.8% 

17 513 

4.5% 

181 603 

46.6% 

9 896 

24.9% 

77.0% 

Gains on disposal of PPE 

41 000 




9425 

23.0% 



9425 


1 

(1.6%) 

(100.0%) 

Operating Expenditure 

2 902 258 

2 953 840 

663 868 

22.9% 

704 040 

24.3% 

603 844 

20.4% 

1 971 752 

66.8% 

568 953 

68.0% 

6.1% 

Employee related costs 

743622 

760 798 

167 002 

22.5% 

166 924 

22.4% 

168 224 

22.1% 

502150 

66.0% 

159 559 

72.8% 

5.4% 

Remuneration of councillors 

38152 

38152 

8 254 

21.6% 

8264 

21.7% 

10 820 

28.4% 

27 337 

71.7% 

8 665 

68.3% 

24.9% 

Debt impairment 

55 000 

55000 

13 750 

25.0% 

13 750 

25.0% 

9167 

16.7% 

36 667 

66.7% 

12 500 

75.0% 

(26.7%) 

Depreciation and asset impairment 

185 000 

185000 

46 250 

25.0% 

46250 

25.0% 

46 250 

25.0% 

138 750 

75.0% 

45 000 

75.0% 

2.8% 

Finance charges 

80 000 

40 000 

10180 

12.7% 

8355 

10.4% 



18 535 

46.3% 


28.3% 


Bulk purchases 

854 322 

854 322 

222931 

26.1% 

183 302 

21.5% 

166 246 

19.5% 

572479 

67.0% 

174247 

67.6% 

(4.6%) 

Other Materials 

204 967 

18345 

31251 

15.2% 

46 926 

22.9% 

(75 543) 

(411.8%) 

2 635 

14.4% 

51 462 

71.7% 

(246.8%) 

Contracted services 

330136 

726898 

63 329 

19.2% 

127 065 

38.5% 

277 887 

38.2% 

468 280 

64.4% 

39191 

53.5% 

609.1% 

Transfers and grants 

5 720 

9720 

3 620 

63.3% 

120 

2.1% 

3 680 

37.9% 

7420 

76.3% 

3 640 

99.2% 

1.1% 

Other expenditure 

405 339 

265 605 

97 301 

24.0% 

103 085 

25.4% 

(2 886) 

(1.1%) 

197 500 

74.4% 

74 689 

65.2% 

(103.9%) 

Loss on disposal of PPE 














Surplus/fDeficit) 

390 004 

397 867 

65 899 


6 360 


75 246 


147 505 


46 798 



Transfers recognised - capital 

650 955 

700403 

108172 

16.6% 

65 683 

10.1% 

130 704 

18.7% 

304 559 

43.5% 

127 904 

43.9% 

2.2% 

Contributions recognised - capital 














Contributed assets 














Surplus/fDeficit) after capital transfers and contributions 

1 040 959 

1 098 269 

174 071 


72 042 


205 950 


452 064 


174 703 



Taxation 














Surplus/fDeficit) after taxation 

1 040 959 

1 098 269 

174 071 


72 042 


205 950 


452 064 


174 703 



Attributable to minorities 














Surplus/fDeficit) attributable to municipality 

1 040 959 

1 098 269 

174 071 


72 042 


205 950 


452 064 


174 703 



Share of surplus/ (deficit) of associate 














Surplus/fDeficit) for the year 

1 040 959 

1 098 269 

174 071 


72 042 


205 950 


452 064 


174 703 




Part 2: Capital Revenue and Expenditure 







2017/18 





2016/17 



Budget 

First Quarter 

Second Quarter 

Third Quarter 

Year to Date 

Third Quarter 


R thousands 

appropriation 

Adjusted 

Budget 

Actual 

Expenditure 

1stQas%of 

appropriation 

Actual 

Expenditure 

2nd Q as % of 
Main 

appropriation 

Actual 

Expenditure 

3rd Q as % of 
adjusted budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Q3 of 2016/17 
to Q3 of 2017/18 

Capital Revenue and Expenditure 

Source of Finance 

1 230 118 

1 231 379 

206 746 

16.8% 

224 552 

18.3% 

236 666 

19.2% 

667 964 

54.2% 

162 912 

34.0% 

45.3% 

National Government 

650 955 

689 708 

134 366 

20.6% 

65 683 

10.1% 

133 258 

19.3% 

333 307 

48.3% 

133 765 

43.9% 

(.4%) 

Provincial Government 














District Municipality 














Other transfers and grants 














Transfers recognised - capital 

650 955 

689 708 

134 366 

20.6% 

65 683 

10.1% 

133 258 

19.3% 

333 307 

48.3% 

133 765 

43.9% 

(.4%) 

Borrowing 

239 000 

134 000 

32 270 

13.5% 

92 454 

38.7% 

9 276 

6.9% 

134 000 

100.0% 

16 551 

7.0% 

(44.0%) 

Internally generated funds 

340 163 

407 671 

40110 

11.8% 

66 416 

19.5% 

94131 

23.1% 

200 657 

49.2% 

12 596 

35.4% 

647.3% 

Public contributions and donations 














Capital Expenditure Standard Classification 

1 230 118 

1 231 379 

206 746 

16.8% 

224 552 

18.3% 

236 666 

19.2% 

667 964 

54.2% 

162 912 

34.0% 

45.3% 

Governance and Administration 

49 898 

145 700 

10 248 

20.5% 

20 748 

41.6% 

74 269 

51.0% 

105 265 

72.2% 

4 637 

26.0% 

1 501.8% 

Executive & Council 





541 




541 





Budget & Treasury Office 

49 898 

6 300 









538 

88.7% 

(100.0%) 

Corporate Services 


139400 

10 248 


20207 


74 269 

53.3% 

104 724 

75.1% 

4099 

20.5% 

1 712.0% 

Community and Public Safety 

112 030 

58 405 

3 929 

3.5% 

8 316 

7.4% 

6109 

10.5% 

18 353 

31.4% 

8157 

47.6% 

(25.1%) 

Community & Social Services 

54 000 

16 772 

1 321 

2.4% 

5 056 

9.4% 

3653 

21.8% 

10030 

59.8% 

6 909 

150.7% 

(47.1%) 

Sport And Recreation 

50 249 

34 019 

2 608 

5.2% 

3 259 

6.5% 

2112 

6.2% 

7 980 

23.5% 

1 094 

40.4% 

93.1% 

Public Safety 

7 781 

7 614 





343 

4.5% 

343 

4.5% 

153 

11.7% 

123.7% 

Housing 














Health 














Economic and Environmental Services 

418 716 

436 356 

55160 

13.2% 

68 665 

16.4% 

49 341 

11.3% 

173166 

39.7% 

43 657 

21.3% 

13.0% 

Planning and Development 

10 000 

7 000 



1 777 

17.8% 

731 

10.4% 

2508 

35.8% 



(100.0%) 

Road Transport 

408 716 

429 356 

55160 

13.5% 

66 888 

16.4% 

48176 

11.2% 

170 224 

39.6% 

43153 

21.6% 

11.6% 

Environmental Protection 







434 


434 


504 

25.7% 

(13.8%) 

Trading Services 

649 474 

590 918 

137 409 

21.2% 

126 825 

19.5% 

106 947 

18.1% 

371 180 

62.8% 

106 462 

40.5% 

.5% 

Electricity 

84 050 

58400 

56 

.1% 

21 


8 060 

13.8% 

8137 

13.9% 

1 509 

8.2% 

434.2% 

Water 

416 838 

431 518 

121 049 

29.0% 

117 693 

28.2% 

79 373 

18.4% 

318115 

73.7% 

104 236 

41.1% 

(23.9%) 

Waste Water Management 

132 035 

91600 

16070 

12.2% 



19 204 

21.0% 

35274 

38.5% 

90 

.5% 

21 238.0% 

Waste Management 

16 551 

9 400 

234 

1.4% 

9110 

55.0% 

309 

3.3% 

9 653 

102.7% 

627 


(50.7%) 

Other 

















Part 3: Cash Receipts and Payments 


R thousands 

2017/18 

2016/17 

Q3 of 2016/17 
to Q3 of 2017/18 

Budget 

First Quarter 

Second Quarter 

Third Quarter 

Year to Date 

Third Quarter 

appropriation 

Adjusted 

Budget 

Actual 

Expenditure 

1stQas%of 

appropriation 

Actual 

Expenditure 

2nd Q as % of 
Main 

appropriation 

Actual 

Expenditure 

3rd Q as % of 
adjusted budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Cash Flow from Operating Activities 














Receipts 

3 676 021 

3 676 560 

1 342 713 

36.5% 

1 134 501 

30.9% 

1 142 373 

31.1% 

3 619 587 

98.5% 

1 050 195 

96.4% 

8.8% 

Property rates, penalties and collection charges 

341 609 

341 609 

83 846 

24.5% 

82 543 

24.2% 

78 655 

23.0% 

245 044 

71.7% 

78 912 

68.2% 

(.3%) 

Service charges 

1 331 879 

1 248 593 

269 525 

20.2% 

289 828 

21.8% 

279 598 

22.4% 

838 951 

67.2% 

291 642 

73.9% 

(4.1%) 

Other revenue 

278 799 

317372 

341 645 

122.5% 

212495 

76.2% 

300 630 

94.7% 

854 770 

269.3% 

156 532 

271.5% 

92.1% 

Government - operating 

968 911 

975410 

399 248 

41.2% 

287 307 

29.7% 

278 978 

28.6% 

965 532 

99.0% 

173 921 

85.9% 

60.4% 

Government ■ capital 

650 955 

689 708 

220436 

33.9% 

250 301 

38.5% 

185 972 

27.0% 

656 710 

95.2% 

333 007 

115.2% 

(44.2%) 

Interest 

103 868 

103 868 

28013 

27.0% 

12 028 

11.6% 

18 540 

17.8% 

58 581 

56.4% 

16181 

59.8% 

14.6% 

Dividends 














Payments 

(2 529431) 

(2 576 634) 

(1 043 219) 

41.2% 

(908 974) 

35.9% 

(676 322) 

26.2% 

(2 628 514) 

102.0% 

(854 326) 

103.4% 

(20.8%) 

Suppliers and employees 

(2 447 711) 

(2 527400) 

(1 032 959) 

42.2% 

(901 730 

36.8% 

(673 942) 

26.7% 

(2 608 630) 

103.2% 

(850 686) 

104.8% 

(20.8%) 

Finance charges 

(76 000) 

(40000 

(10180) 

13.4% 

(7124 

9.4% 



(17 304) 

43.3% 


26.3% 


Transfers and grants 

(5 720) 

(9 234 

(80) 

1.4% 

(120) 

2.1% 

(2 380) 

25.8% 

(2 580) 

27.9% 

(3 640) 

77.4% 

(34.6%) 

Net Cash from/(used) Operating Activities 

1 146 590 

1 099 927 

299 494 

26.1% 

225 527 

19.7% 

466 051 

42.4% 

991 073 

90.1% 

195 869 

73.2% 

137.9% 

Cash Flow from Investing Activities 














Receipts 

28 700 




5 




5 


5 

6.8% 

(100.0%) 

Proceeds on disposal of PPE 

28 700 




5 




5 





Decrease in non-current debtors 











5 

652.0% 

(100.0%) 

Decrease in other non-current receivables 














Decrease (increase) in non-current investments 














Payments 

(1 168 612) 

(1 168 612) 

(206 746) 

17.7% 

(227 130) 

19.4% 

(236 666) 

20.3% 

(670 542) 

57.4% 

(162 912) 

37.4% 

45.3% 

Capital assets 

(1 168 612) 

(1 168 612) 

(206 746) 

17.7% 

(227130 

19.4% 

(236 666) 

20.3% 

(670 542) 

57.4% 

(162 912) 

37.4% 

45.3% 

Net Cash from/(used) Investing Activities 

(1 139 912) 

(1 168 612) 

(206 746) 

18.1% 

(227 125) 

19.9% 

(236 666) 

20.3% 

(670 538) 

57.4% 

(162 907) 

38.6% 

45.3% 

Cash Flow from Financing Activities 














Receipts 

350 000 

245 000 

205 416 

58.7% 

174 


(598) 

(.2%) 

204 991 

83.7% 

236162 

99.7% 

(100.3%) 

Short term loans 














Borrowing long term/refinancing 

310 000 

205 000 

205 000 

66.1% 





205 000 

100.0% 

235 000 

100.0% 

(100.0%) 

Increase (decrease) in consumer deposits 

40 000 

40 000 

416 

1.0% 

174 

.4% 

(598) 

(1.5%) 

(9) 


1 162 

82.0% 

(151.5%) 

Payments 

(151 000) 

(151 000) 



(16108) 

10.7% 



(16108) 

10.7% 


125.6% 


Repayment of borrowing 

(151 000) 

(151 000) 



(16 108 

10.7% 



(16 108) 

10.7% 


125.6% 


Net Cash from/(used) Financing Activities 

199 000 

94 000 

205 416 

103.2% 

(15 935) 

(8.0%) 

(598) 

(.6%) 

188 883 

200.9% 

236 162 

87.9% 

(100.3%) 

Net lncrease/(Decrease) in cash held 

205 678 

25 314 

298 164 

145.0% 

(17 533) 

(8.5%) 

228 787 

903.8% 

509 418 

2 012.4% 

269 124 

(1 297.6%) 

(15.0%) 

Cash/cash equivalents at the year begin: 

60 793 

18013 

18 013 

29.6% 

316176 

520.1% 

298 644 

1 657.9% 

18013 

100.0% 

147 089 

100.0% 

103.0% 

Cash/cash equivalents at the year end: 

266471 

43 327 

316176 

118.7% 

298 644 

112.1% 

527431 

1 217.3% 

527431 

1 217.3% 

416 213 

684.9% 

26.7% 


Part 4: Debtor Age Analysis 


R thousands 

0 - 30 Days 

31 - 60 Days 

61 - 90 Days 

Over 90 Days 

Total 

Actual Bad Debts Written Off to 
Debtors 

Impairment - 
Counci 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

Debtors Age Analysis By Income Source 














Trade and Other Receivables from Exchange Transactions - Water 

23 032 

7.8% 

13 865 

4.7% 

6 045 

2.0% 

253 719 

85.5% 

296 661 

31.7% 




Trade and Other Receivables from Exchange Transactions - Electricity 

13 972 

11.6% 

9 344 

7.8% 

8412 

7.0% 

88 577 

73.6% 

120 305 

12.9% 




Receivables from Non-exchange Transactions - Property Rates 

14479 

8.5% 

8411 

4.9% 

7 259 

4.3% 

140 516 

82.3% 

170 665 

18.2% 




Receivables from Exchange Transactions - Waste Water Management 

4416 

13.2% 

3 098 

9.3% 

2 749 

8.2% 

23158 

69.3% 

33420 

3.6% 




Receivables from Exchange Transactions - Waste Management 

4530 

8.6% 

4084 

7.8% 

3 591 

6.8% 

40420 

76.8% 

52625 

5.6% 




Receivables from Exchange Transactions - Property Rental Debtors 

1 

13.8% 

1 

11.9% 

1 

10.1% 

4 

64.3% 

6 





Interest on Arrear Debtor Accounts 

126 

.1% 

37 


644 

.4% 

165 601 

99.5% 

166408 

17.8% 




Recoverable unauthorised, irregular or fruitless and wasteful Expenditure 














Other 

(50 627) 

(52.7%) 

3499 

3.6% 

1 714 

1.8% 

141 395 

147.3% 

95 981 

10.3% 




Total By Income Source 

9 929 

1.1% 

42 338 

4.5% 

30 414 

3.2% 

853 390 

91.2% 

936 072 

100.0% 




Debtors Age Analysis By Customer Group 














Organs of State 

2 852 

6.2% 

1 343 

2.9% 

2137 

4.7% 

39 624 

86.2% 

45 956 

4.9% 




Commercial 

5 570 

5.0% 

7171 

6.4% 

4 361 

3.9% 

94 513 

84.7% 

111615 

11.9% 




Flouseholds 

1424 

.2% 

33 725 

4.3% 

23 763 

3.1% 

716 887 

92.4% 

775 799 

82.9% 




Other 

83 

3.1% 

98 

3.6% 

153 

5.7% 

2 367 

87.6% 

2 701 

.3% 




Total By Customer Group 

9 929 

1.1% 

42 338 

4.5% 

30 414 

3.2% 

853 390 

91.2% 

936 072 

100.0% 





Part 5: Creditor Age Analysis 


R thousands 

0 - 30 Days 

31 - 60 Days 

61 - 90 Days 

Over 90 Days 

Total 

Amount 


Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Creditor Age Analysis 











Bulk Electricity 

46 879 

100.0% 







46 879 

62.6% 

Bulk Water 

14102 

100.0% 







14102 

18.8% 

PAYE deductions 











VAT (output less input) 











Pensions / Retirement 











Loan repayments 











Trade Creditors 

13475 

100.0% 







13475 

18.0% 

Auditor-General 











Other 

457 

100.0% 







457 

.6% 

Total 

74 913 

100.0% 







74 913 

100.0% 


Contact Details ___ 

Municipal Manager I Mr Dikgape Herskovits Makobe 10152902102 

Financial Manager_| Mr Naazim Essa(Acting)_| 015 2902049 


Source Local Government Database 


1. All figures in this report are unaudited. 
















LIMPOPO: LEPELLE-NKUMPI (LIM355) 

STATEMENT OF CAPITAL AND OPERATING EXPENDITURE FOR THE 3RD QUARTER ENDED 31 MARCH 2018 


Parti: Operating Revenue and Expenditure 


R thousands 

2017/18 

2016/17 

Q3 of 2016/17 
to Q3 of 2017/18 

Budget 

First Quarter 

Second Quarter 

Third Quarter 

Year to Date 

Third Quarter 

appropriation 

Adjusted 

Budget 

Actual 

Expenditure 

1stQas%of 

appropriation 

Actual 

Expenditure 

2nd Q as % of 
Main 

appropriation 

Actual 

Expenditure 

3rd Q as % of 
adjusted budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Operating Revenue and Expenditure 














Operating Revenue 

480 491 

511 046 

121 391 

25.3% 

82 048 

17.1% 

12 513 

2.4% 

215 952 

42.3% 

100 815 

70.9% 

(87.6%) 

Property rates 

22 663 

22 663 

5 500 

24.3% 

6192 

27.3% 

4096 

18.1% 

15 787 

69.7% 

5 759 

80.7% 

(28.9%) 

Property rates - penalties and collection charges 














Service charges - electricity revenue 














Service charges - water revenue 














Service charges - sanitation revenue 














Service charges - refuse revenue 

7 249 

7 249 

1 717 

23.7% 

1 674 

23.1% 

1 113 

15.4% 

4504 

62.1% 

1 534 

69.8% 

(27.5%) 

Service charges - other 














Rental of facilities and equipment 

1037 

1037 

171 

16.5% 

111 

10.7% 

87 

8.4% 

370 

35.6% 

113 

59.1% 

(23.0%) 

Interest earned - external investments 

14 018 

14018 

1 981 

14.1% 

3 367 

24.0% 

3161 

22.6% 

8 509 

60.7% 

3 066 

70.5% 

3.1% 

Interest earned ■ outstanding debtors 

4 451 

6 973 

1 502 

33.7% 

1 984 

44.6% 

3 056 

43.8% 

6 543 

93.8% 

5 542 

373.9% 

(44.9%) 

Dividends received 














Fines 

9 304 

1372 

202 

2.2% 

56 

.6% 

60 

4.4% 

319 

23.2% 

85 

3.1% 

(29.1%) 

Licences and permits 














Agency services 

6277 

25197 

19 634 

312.8% 

(4 274) 

(68.1%) 

(961) 

(3.8%) 

14 398 

57.1% 

13113 

1 486.9% 

(107.3%) 

Transfers recognised - operational 

218 525 

219125 

90 263 

41.3% 

72 350 

33.1% 

314 

.1% 

162 927 

74.4% 

71279 

78.4% 

(99.6%) 

Other own revenue 

196 966 

213412 

420 

.2% 

588 

.3% 

1 588 

.7% 

2 596 

1.2% 

323 

1.2% 

391.1% 

Gains on disposal of PPE 














Operating Expenditure 

326 134 

348 189 

52104 

16.0% 

64 419 

19.8% 

41 680 

12.0% 

158 203 

45.4% 

52 068 

46.3% 

(19.9%) 

Employee related costs 

91795 

96 688 

20 078 

21.9% 

20123 

21.9% 

13156 

13.6% 

53 357 

55.2% 

19233 

65.4% 

(31.6%) 

Remuneration of councillors 

26 320 

26 320 

4 675 

17.8% 

4 626 

17.6% 

4 590 

17.4% 

13 891 

52.8% 

4 801 

69.7% 

(4.4%) 

Debt impairment 

23 605 

29018 

1 150 

4.9% 

4429 

18.8% 

1 780 

6.1% 

7 359 

25.4% 



(100.0%) 

Depreciation and asset impairment 

31 000 

36 000 

8 993 

29.0% 

8584 

27.7% 

5 811 

16.1% 

23 388 

65.0% 



(100.0%) 

Finance charges 

60 

60 

18 

29.6% 

15 

24.4% 

8 

13.2% 

40 

67.2% 

31 

79.6% 

(74.5%) 

Bulk purchases 














Other Materials 

16 560 

8 094 

1 796 

10.8% 

2 362 

14.3% 

3 238 

40.0% 

7 397 

91.4% 

3012 

60.9% 

7.5% 

Contracted services 

76 082 

88416 

6084 

8.0% 

11536 

15.2% 

6 281 

7.1% 

23 901 

27.0% 

4 216 

23.6% 

49.0% 

Transfers and grants 











8 298 


(100.0%) 

Other expenditure 

60 712 

63 593 

9 309 

15.3% 

12 744 

21.0% 

6 817 

10.7% 

28 870 

45.4% 

12477 

52.1% 

(45.4%) 

Loss on disposal of PPE 














Surplus/fDeficit) 

154 357 

162 857 

69 287 


17 629 


(29 167) 


57 749 


48 747 



Transfers recognised - capital 

65 271 

63714 

412 

.6% 

7 577 

11.6% 

2 965 

4.7% 

10 954 

17.2% 

1684 

47.0% 

76.1% 

Contributions recognised - capital 














Contributed assets 














Surplus/fDeficit) after capital transfers and contributions 

219 628 

226 571 

69 699 


25 206 


(26 202) 


68 703 


50 431 



Taxation 














Surplus/fDeficit) after taxation 

219 628 

226 571 

69 699 


25 206 


(26 202) 


68 703 


50 431 



Attributable to minorities 














Surplus/fDeficit) attributable to municipality 

219 628 

226 571 

69 699 


25 206 


(26 202) 


68 703 


50 431 



Share of surplus/ (deficit) of associate 














Surplus/fDeficit) for the year 

219 628 

226 571 

69 699 


25 206 


(26 202) 


68 703 


50 431 




Part 2: Capital Revenue and Expenditure 


R thousands 

2017/18 

2016/17 

Q3 of 2016/17 
to Q3 of 2017/18 

Budget 

First Quarter 

Second Quarter 

Third Quarter 

Year to Date 

Third Quarter 

appropriation 

Adjusted 

Budget 

Actual 

Expenditure 

1stQas%of 

appropriation 

Actual 

Expenditure 

2nd Q as % of 
Main 

appropriation 

Actual 

Expenditure 

3rd Q as % of 
adjusted budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Capital Revenue and Expenditure 














Source of Finance 

219 628 

201 571 

2 844 

1.3% 

14 672 

6.7% 

11294 

5.6% 

28 811 

14.3% 

24 962 

42.3% 

(54.8%) 

National Government 

60134 

57 547 



6291 

10.5% 

2 384 

4.1% 

8 675 

15.1% 

9 604 

49.4% 

(75.2%) 

Provincial Government 

5137 













District Municipality 














Other transfers and grants 














Transfers recognised - capital 

65271 

57 547 



6 291 

9.6% 

2 384 

4.1% 

8 675 

15.1% 

9 604 

49.4% 

(75.2%) 

Borrowing 














Internally generated funds 

154 357 

144 024 

2 844 

1.8% 

8 381 

5.4% 

8 910 

6.2% 

20136 

14.0% 

15 359 

39.4% 

(42.0%) 

Public contributions and donations 














Capital Expenditure Standard Classification 

219 628 

201 571 

2 844 

1.3% 

14 672 

6.7% 

11294 

5.6% 

28 811 

14.3% 

24 962 

42.3% 

(54.8%) 

Governance and Administration 

35 960 

38 372 

600 

1.7% 

2 545 

7.1% 

3 371 

8.8% 

6 517 

17.0% 

3 341 

24.0% 

.9% 

Executive & Council 














Budget & Treasury Office 

35 960 

38372 

60 

.2% 

2 545 

7.1% 

3 371 

8.8% 

5 976 

15.6% 



(100.0%) 

Corporate Services 



540 






540 


3 341 

24.0% 

(100.0%) 

Community and Public Safety 

47 891 

49183 

1223 

2.6% 

2 392 

5.0% 

550 

1.1% 

4165 

8.5% 

3 767 

36.8% 

(85.4%) 

Community & Social Services 

40 773 

40 337 

1223 

3.0% 

2 392 

5.9% 

550 

1.4% 

4165 

10.3% 

3 524 

34.9% 

(84.4%) 

Sport And Recreation 

7118 

8 846 












Public Safety 











244 

50.2% 

(100.0%) 

Housing 














Health 














Economic and Environmental Services 

95 727 

75 382 

1 021 

1.1% 

9 534 

10.0% 

7 312 

9.7% 

17 867 

23.7% 

17 853 

48.7% 

(59.0%) 

Planning and Development 














Road Transport 

95 227 

74 882 

1021 

1.1% 

9 534 

10.0% 

7 312 

9.8% 

17 867 

23.9% 

17 853 

48.7% 

(59.0%) 

Environmental Protection 

500 

500 












Trading Services 

40 050 

38 633 



200 

.5% 

61 

.2% 

262 

.7% 



(100.0%) 

Electricity 

4 550 

4 900 












Water 














Waste Water Management 

28 000 

33354 












Waste Management 

7 500 

379 



200 

2.7% 

61 

16.2% 

262 

69.0% 



(100.0%) 

Other 





















Part 3: Cash Receipts and Payments 


R thousands 

2017/18 

2016/17 

Q3 of 2016/17 
to Q3 of 2017/18 

Budget 

First Quarter 

Second Quarter 

Third Quarter 

Year to Date 

Third Quarter 

appropriation 

Adjusted 

Budget 

Actual 

Expenditure 

1stQas%of 

Main 

appropriation 

Actual 

Expenditure 

2nd Q as % of 
Main 

appropriation 

Actual 

Expenditure 

3rd Q as % of 
adjusted budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Cash Flow from Operating Activities 














Receipts 

405 982 

391101 

120 875 

29.8% 

80 684 

19.9% 

5 420 

1.4% 

206 979 

52.9% 

57 934 

62.0% 

(90.6%) 

Property rates, penalties and collection charges 

9 065 

9 065 

644 

7.1% 

1 902 

21.0% 

390 

4.3% 

2 936 

32.4% 

218 

51.8% 

79.1% 

Service charges 

4124 

4124 

319 

7.7% 

452 

11.0% 

170 

4.1% 

941 

22.8% 

562 

35.5% 

(69.7%) 

Other revenue 

90 856 

76932 

3449 

3.8% 

3 028 

3.3% 

1 299 

1.7% 

7 776 

10.1% 

2435 

8.6% 

(46.7%) 

Government - operating 

218197 

218797 

90 828 

41.6% 

71593 

32.8% 

348 

.2% 

162 769 

74.4% 

51526 

99.0% 

(99.3%) 

Government - capital 

65 271 

63 714 

23 560 

36.1% 





23 560 

37.0% 


72.1% 


Interest 

18469 

18469 

2075 

11.2% 

3 709 

20.1% 

3213 

17.4% 

8 997 

48.7% 

3192 

59.4% 

.6% 

Dividends 














Payments 

(271 529) 

(280 290) 

(41 944) 

15.4% 

(51 356) 

18.9% 

(32 747) 

11.7% 

(126 048) 

45.0% 

(43 770) 

54.8% 

(25.2%) 

Suppliers and employees 

(271469) 

(280230) 

(41 944) 

15.5% 

(51 342) 

18.9% 

(32 739) 

11.7% 

(126 025) 

45.0% 

(43 739) 

54.8% 

(25.1%) 

Finance charges 

(60) 

(60) 



(15) 

24.4% 

(8) 

13.2% 

(23) 

37.6% 

(31) 

79.6% 

(74.5%) 

Transfers and grants 














Net Cash from/(used) Operating Activities 

134 454 

110 812 

78 931 

58.7% 

29 328 

21.8% 

(27 328) 

(24.7%) 

80 931 

73.0% 

14163 

74.5% 

(292.9%) 

Cash Flow from Investing Activities 














Receipts 

200 













Proceeds on disposal of PPE 

200 













Decrease in non-current debtors 














Decrease in other non-current receivables 














Decrease (increase) in non-current investments 














Payments 

(219 628) 

(201 571) 

(2 844) 

1.3% 

(14 672) 

6.7% 

(11 294) 

5.6% 

(28811) 

14.3% 

(24 962) 

44.5% 

(54.8%) 

Capital assets 

(219 628) 

(201 571) 

(2 844) 

1.3% 

(14 672 

6.7% 

(11294) 

5.6% 

(28 811) 

14.3% 

(24 962) 

44.5% 

(54.8%) 

Net Cash from/(used) Investing Activities 

(219 428) 

(201 571) 

(2 844) 

1.3% 

(14 672) 

6.7% 

(11 294) 

5.6% 

(28811) 

14.3% 

(24 962) 

44.5% 

(54.8%) 

Cash Flow from Financing Activities 














Receipts 

34 

49 

9 

25.7% 

13 

38.5% 

11 

21.5% 

33 

66.0% 

9 

74.3% 

20.5% 

Short term loans 














Borrowing long term/refinancing 














Increase (decrease) in consumer deposits 

34 

49 

9 

25.7% 

13 

38.5% 

11 

21.5% 

33 

66.0% 

9 

74.3% 

20.5% 

Payments 














Repayment of borrowing 














Net Cash from/(used) Financing Activities 

34 

49 

9 

25.7% 

13 

38.5% 

11 

21.5% 

33 

66.0% 

9 

74.3% 

20.5% 

Net lncrease/(Decrease) in cash held 

(84 941) 

(90 710) 

76 096 

(89.6%) 

14 669 

(17.3%) 

(38 611) 

42.6% 

52153 

(57.5%) 

(10 790) 

(359.0%) 

257.8% 

Cash/cash equivalents at the year begin: 

217185 

217185 

217185 

100.0% 

293280 

135.0% 

307 949 

141.8% 

217185 

100.0% 

306137 


.6% 

Cash/cash equivalents at the year end: 

132 244 

126 475 

293 280 

221.8% 

307 949 

232.9% 

269 338 

213.0% 

269 338 

213.0% 

295 347 

(2 725.0%) 

(8.8%) 


Part 4: Debtor Age Analysis 


R thousands 

0 - 30 Days 

31 - 60 Days 

61 - 90 Days 

Over 90 Days 

Total 

Actual Bad Debts Written Off to 
Debtors 

Impairment - 
Counci 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

Debtors Age Analysis By Income Source 

Trade and Other Receivables from Exchange Transactions - Water 

Trade and Other Receivables from Exchange Transactions - Electricity 
Receivables from Non-exchange Transactions - Property Rates 

Receivables from Exchange Transactions - Waste Water Management 
Receivables from Exchange Transactions - Waste Management 

Receivables from Exchange Transactions - Property Rental Debtors 

Interest on Arrear Debtor Accounts 

Recoverable unauthorised, irregular or fruitless and wasteful Expenditure 
Other 














Total By Income Source 














Debtors Age Analysis By Customer Group 

Organs of State 

Commercial 

Households 

Other 














Total By Customer Group 















Part 5: Creditor Age Analysis 


R thousands 

0 - 30 Days 

31 - 60 Days 

61 - 90 Days 

Over 90 Days 

Total 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Creditor Age Analysis 

Bulk Electridty 

Bulk Water 

PAYE deductions 

VAT (output less input) 

Pensions / Retirement 

Loan repayments 

Trade Creditors 

Auditor-General 

Other 











Total 












Contact Details ___ 

Municipal Manager I Mr TB Mothogoane I 015 6334508 

Financial Manager _ | Mr Ramuhulu Rudzani(Ading CFO) _ | 0156334520 


Source Local Government Database 


1. All figures in this report are unaudited. 
































LIMPOPO: CAPRICORN (DC35) 

STATEMENT OF CAPITAL AND OPERATING EXPENDITURE FOR THE 3RD QUARTER ENDED 31 MARCH 2018 


Parti: Operating Revenue and Expenditure 


R thousands 

2017/18 

2016/17 

Q3 of 2016/17 
to Q3 of 2017/18 

Budget 

First Quarter 

Second Quarter 

Third Quarter 

Year to Date 

Third Quarter 

appropriation 

Adjusted 

Budget 

Actual 

Expenditure 

1stQas%of 

appropriation 

Actual 

Expenditure 

2nd Q as % of 
Main 

appropriation 

Actual 

Expenditure 

3rd Q as % of 
adjusted budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Operating Revenue and Expenditure 














Operating Revenue 

704 040 

739 441 

238 223 

33.8% 

204 657 

29.1% 

187 041 

25.3% 

629 921 

85.2% 

147 354 

79.3% 

26.9% 

Property rates 














Property rates - penalties and collection charges 














Service charges - electricity revenue 














Service charges - water revenue 

60 830 


6216 

10.2% 

7217 

11.9% 

6 822 


20 255 


45488 

78.9% 

(85.0%) 

Service charges - sanitation revenue 














Service charges - refuse revenue 














Service charges - other 











(25628) 


(100.0%) 

Rental of facilities and equipment 














Interest earned - external investments 

24 056 


9150 

38.0% 

7 782 

32.3% 

7221 


24153 


6134 

81.3% 

17.7% 

Interest earned ■ outstanding debtors 














Dividends received 














Licences and permits 














Agency services 














Transfers recognised • operational 

618162 

739441 

221 664 

35.9% 

189479 

30.7% 

173 844 

23.5% 

584 987 

79.1% 

121 313 

79.4% 

43.3% 

Other own revenue 

992 


1 194 

120.3% 

178 

18.0% 

(845) 


527 


117 

46.3% 

(822.2%) 

Gains on disposal of PPE 











(70) 


(100.0%) 

Operating Expenditure 

755 056 

790 457 

109 519 

14.5% 

212 873 

28.2% 

121 786 

15.4% 

444179 

56.2% 

463 702 

104.4% 

(73.7%) 

Employee related costs 

289 906 

279 204 

67 090 

23.1% 

82 018 

28.3% 

56 572 

20.3% 

205 680 

73.7% 

53 575 

68.2% 

5.6% 

Remuneration of councillors 

12165 

12165 

3434 

28.2% 

3420 

28.1% 

3 934 

32.3% 

10 787 

88.7% 

3 901 

64.3% 

.8% 

Debt impairment 

48 664 

36498 












Depreciation and asset impairment 

51 016 

49 032 









7 604 

63.1% 

(100.0%) 

Finance charges 

475 

470 









865 

189.8% 

(100.0%) 

Bulk purchases 

57 960 

69 960 



34 058 

58.8% 

9 647 

13.8% 

43 705 

62.5% 

22 716 

69.1% 

(57.5%) 

Other Materials 


9 860 

2184 


2125 


588 

6.0% 

4 896 

49.7% 



(100.0%) 

Contracted services 

19 039 

227 083 

23 974 

125.9% 

76 680 

402.8% 

29 212 

12.9% 

129 867 

57.2% 

11439 

129.6% 

155.4% 

Transfers and grants 

3 000 

19720 

325 

10.8% 

2 887 

96.2% 

1 893 

9.6% 

5105 

25.9% 

600 

32.4% 

215.6% 

Other expenditure 

272 831 

86465 

12 513 

4.6% 

11684 

4.3% 

19 941 

23.1% 

44138 

51.0% 

60 871 

64.9% 

(67.2%) 

Loss on disposal of PPE 











302131 


(100.0%) 

Surplus/fDeficit) 

(51 016) 

(51 016) 

128 704 


(8 217) 


65 255 


185 743 


(316 348) 



Transfers recognised - capital 

237 974 

296 529 

16 301 

6.8% 

97 363 

40.9% 

13 337 

4.5% 

127 000 

42.8% 

88 347 

69.4% 

(84.9%) 

Contributions recognised - capital 














Contributed assets 














Surplus/fDeficit) after capital transfers and contributions 

186 958 

245 513 

145 005 


89146 


78 592 


312 743 


(228 002) 



Taxation 














Surplus/fDeficit) after taxation 

186 958 

245 513 

145 005 


89146 


78 592 


312 743 


(228 002) 



Attributable to minorities 














Surplus/fDeficit) attributable to municipality 

186 958 

245 513 

145 005 


89146 


78 592 


312 743 


(228 002) 



Share of surplus/ (deficit) of associate 














Surplus/fDeficit) for the year 

186 958 

245 513 

145 005 


89146 


78 592 


312 743 


(228 002) 




Part 2: Capital Revenue and Expenditure 



2017/18 

2016/17 



Budget 

First Quarter 

Second Quarter 

Third Quarter 

Year to Date 

Third Quarter 



Main 

Adjusted 

Actual 

1stQas%of 

Actual 

2nd Q as % of 

Actual 

1 3rd Q a 

s % of 

Actual 

Total 

Actual 

Total 

Q3 of 2016/17 


appropriation 

Budget 

Expenditure 

Main 

Expenditure 

Main 

Expenditure 

adjusted budget 

Expenditure 

Expenditure as 

Expenditure 

Expenditure as 

to Q3 of 2017/18 





appropriation 


appropriation 





% of adjusted 


% of adjusted 


R thousands 











budget 


budget 


Capital Revenue and Expenditure 















Source of Finance 

237 974 

296 529 

16 301 

6.8% 

43 458 

18.3% 

55 618 


18.8% 

115 377 

38.9% 

67 552 

50.6% 

(17.7%) 

National Government 

Provincial Government 

District Municipality 

Other transfers and grants 

237 974 

296 529 

16 301 

6.8% 

43 458 

18.3% 

55 618 


18.8% 

115 377 

38.9% 

67 552 

50.6% 

(17.7%) 

Transfers recognised - capital 

237 974 

296 529 

16 301 

6.8% 

43 458 

18.3% 

55 618 


18.8% 

115 377 

38.9% 

67 552 

50.6% 

(17.7%) 

Internally generated funds 















Public contributions and donations 















Capital Expenditure Standard Classification 

237 974 

296 529 

16 301 

6.8% 

43 458 

18.3% 

55 618 


18.8% 

115 377 

38.9% 

67 552 

50.6% 

(17.7%) 

Governance and Administration 

27130 

34463 

2154 

7.9% 

1 378 

5.1% 

5 551 


16.1% 

9 083 

26.4% 

4 217 

28.9% 

31.6% 

Executive & Council 















Budget & Treasury Office 

27130 






(6 722) 



(6 722) 




(100.0%) 

Corporate Services 


34463 

2154 


1 378 


12273 


35.6% 

15 805 

45.9% 

4217 

28.9% 

191.0% 

Community and Public Safety 

11922 

22 345 

3 441 

28.9% 

3 045 

25.5% 

10 902 


48.8% 

17 387 

77.8% 



(100.0%) 

Community & Social Services 















Sport And Recreation 

Public Safety 

Housing 

Health 

11922 

22 345 

3441 

28.9% 

3 045 

25.5% 

10 902 


48.8% 

17 387 

77.8% 



(100.0%) 

Economic and Environmental Services 















Planning and Development 

Road Transport 

Environmental Protection 















Trading Services 

198 922 

239 721 

10 706 

5.4% 

39 035 

19.6% 

39165 


16.3% 

88 907 

37.1% 

63 334 

54.1% 

(38.2%) 

Electricity 

Water 

Waste Water Management 

Waste Management 

198 922 

239721 

10 706 

5.4% 

39 035 

19.6% 

39165 


16.3% 

88 907 

37.1% 

63 334 

54.1% 

(38.2%) 

Other 



























Part 3: Cash Receipts and Payments 


R thousands 

2017/18 

2016/17 

Q3 of 2016/17 
to Q3 of 2017/18 

Budget 

First Quarter 

Second Quarter 

Third Quarter 

Year to Date 

Third Quarter 

appropriation 

Adjusted 

Budget 

Actual 

Expenditure 

1stQas%of 

appropriation 

Actual 

Expenditure 

2nd Q as % of 
Main 

appropriation 

Actual 

Expenditure 

3rd Q as % of 
adjusted budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Cash Flow from Operating Activities 














Receipts 

942 014 

890 309 









290 902 

86.4% 

(100.0%) 

Property rates, penalties and collection charges 














Service charges 

60 830 

9125 









(17102) 

(10.6%) 

(100.0%) 

Other revenue 

992 

992 









117 

46.4% 

(100.0%) 

Government - operating 

618162 

618162 









147 579 

84.8% 

(100.0%) 

Government - capital 

237 974 

237 974 









154174 

93.5% 

(100.0%) 

Interest 

24 056 

24 056 









6134 

81.3% 

(100.0%) 

Dividends 














Payments 

(755 056) 

(703 786) 

(109 519) 

14.5% 

(198115) 

26.2% 

(131 945) 

18.7% 

(439 580) 

62.5% 

(140 617) 

67.1% 

(6.2%) 

Suppliers and employees 

(751 581) 

(700786) 

(109 519) 

14.6% 

(198115 

26.4% 

(131 945) 

18.8% 

(439 580) 

62.7% 

(139151) 

67.1% 

(5.2%) 

Finance charges 

(475) 










(865) 

189.8% 

(100.0%) 

Transfers and grants 

(3 000) 

(3 000) 









(600) 

32.4% 

(100.0%) 

Net Cash from/(used) Operating Activities 

186 958 

186 523 

(109 519) 

(58.6%) 

(198115) 

(106.0%) 

(131 945) 

(70.7%) 

(439 580) 

(235.7%) 

150 285 

129.9% 

(187.8%) 

Cash Flow from Investing Activities 














Receipts 











260 


(100.0%) 

Proceeds on disposal of PPE 











260 


(100.0%) 

Decrease in non-current debtors 














Decrease in other non-current receivables 














Decrease (increase) in non-current investments 














Payments 

(237 974) 

(237 974) 

(74) 


(48 101) 

20.2% 

48176 

(20.2%) 



(67 552) 

82.1% 

(171.3%) 

Capital assets 

(237 974) 

(237974) 

(74) 


(48101) 

20.2% 

48176 

(20.2%) 



(67 552) 

82.1% 

(171.3%) 

Net Cash from/(used) Investing Activities 

(237 974) 

(237 974) 

(74) 


(48 101) 

20.2% 

48176 

(20.2%) 



(67 292) 

81.9% 

(171.6%) 

Cash Flow from Financing Activities 














Receipts 














Short term loans 














Borrowing long term/refinancing 














Increase (decrease) in consumer deposits 














Payments 











(769) 

77.0% 

(100.0%) 

Repayment of borrowing 











(769) 

77.0% 

(100.0%) 

Net Cash from/(used) Financing Activities 











(769) 

77.0% 

(100.0%) 

Net lncrease/(Decrease) in cash held 

(51 016) 

(51 451) 

(109 594) 

214.8% 

(246 216) 

482.6% 

(83 770) 

162.8% 

(439 580) 

854.4% 

82 225 

215.0% 

(201.9%) 

Cash/cash equivalents at the year begin: 

116 550 

205554 

205 554 

176.4% 

95 961 

82.3% 

(150 256) 

(73.1%) 

205 554 

100.0% 

376 679 

176.4% 

(139.9%) 

Cash/cash equivalents at the year end: 

65 534 

154103 

95 961 

146.4% 

(150 256) 

(229.3%) 

(234 025) 

(151.9%) 

(234 025) 

(151.9%) 

458 904 

195.8% 

(151.0%) 


Part 4: Debtor Age Analysis 


R thousands 

0 - 30 Days 

31 - 60 Days 

61 - 90 Days 

Over 90 Days 

Total 

Actual Bad Debts Written Off to 
Debtors 

Impairment - 
Counci 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

Debtors Age Analysis By Income Source 

Trade and Other Receivables from Exchange Transactions - Water 

Trade and Other Receivables from Exchange Transactions - Electricity 
Receivables from Non-exchange Transactions - Property Rates 

Receivables from Exchange Transactions - Waste Water Management 
Receivables from Exchange Transactions - Waste Management 

Receivables from Exchange Transactions - Property Rental Debtors 

Interest on Arrear Debtor Accounts 

Recoverable unauthorised, irregular or fruitless and wasteful Expenditure 
Other 

(15 910) 

100.0% 







(15 910) 

100.0% 




Total By Income Source 

(15 910) 

100.0% 







(15 910) 

100.0% 




Debtors Age Analysis By Customer Group 

Organs of State 

Commercial 

Households 

Other 

(15 910) 

100.0% 







(15 910) 

100.0% 




Total By Customer Group 

(15 910) 

100.0% 







(15 910) 

100.0% 





Part 5: Creditor Age Analysis 


R thousands 

0 - 30 Days 

31 - 60 Days 

61 - 90 Days 

Over 90 Days 

Total 

Amount 


Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Creditor Age Analysis 

Bulk Electridty 

Bulk Water 

PAYE deductions 

VAT (output less input) 

Pensions / Retirement 

Loan repayments 

Trade Creditors 

Auditor-General 

Other 

22440 

100.0% 







22440 

100.0% 

Total 

22 440 

100.0% 







22 440 

100.0% 


Contact Details 


Municipal Manager 
| Financial Manager 


Ms Nokuthula Mazibuko 
| Mr Thabo Nonyane_ 


Source Local Government Database 


1. All figures in this report are unaudited. 















































LIMPOPO: THABAZIMBI (LIM361) 

STATEMENT OF CAPITAL AND OPERATING EXPENDITURE FOR THE 3RD QUARTER ENDED 31 MARCH 2018 


Parti: Operating Revenue and Expenditure 



2017/18 

2016/17 



Budget 

First Quarter 

Second Quarter 

Third Quarter 

Year to Date 

Third Quarter 



Main 

Adjusted 

Actual 

1stQas%of 

Actual 

2nd Q as % of 

Actual 

1 3rd Q £ 

is % of 

Actual 

Total 

Actual 

Total 

Q3 of 2016/17 


appropriation 

Budget 

Expenditure 

Main 

Expenditure 

Main 

Expenditure 

adjusted budget 

Expenditure 

Expenditure as 

Expenditure 

Expenditure as 

to Q3 of 2017/18 





appropriation 


appropriation 





% of adjusted 


% of adjusted 


R thousands 











budget 


budget 


Operating Revenue and Expenditure 















Operating Revenue 

284 087 

290 611 

74 546 

26.2% 

58131 

20.5% 

53 026 


18.2% 

185 704 

63.9% 

54 214 

76.2% 

(2.2%) 

Property rates 

Property rates - penalties and collection charges 

44 014 

28 259 

9 284 

21.1% 

4886 

11.1% 

5 985 


21.2% 

20154 

71.3% 

3 590 

59.3% 

66.7% 

Service charges - electricity revenue 

80141 

73925 

13384 

16.7% 

7 799 

9.7% 

10 888 


14.7% 

32070 

43.4% 

14 383 

67.1% 

(24.3%) 

Service charges - water revenue 

33605 

18370 

7 045 

21.0% 

7985 

23.8% 

5 788 


31.5% 

20 818 

113.3% 

6 959 

81.8% 

(16.8%) 

Sen/ice charges - sanitation revenue 

18 550 

17 601 

4 889 

26.4% 

5 642 

30.4% 

3 584 


20.4% 

14115 

80.2% 

5 009 

81.1% 

(28.4%) 

Service charges - refuse revenue 

11257 

14460 

3 093 

27.5% 

3125 

27.8% 

4 967 


34.4% 

11185 

77.3% 

2 847 

109.2% 

74.5% 

Service charges - other 

Rental of facilities and equipment 

1 641 

418 

105 

6.4% 

101 

6.1% 

65 


15.5% 

271 

64.8% 

295 

50.9% 

(78.0%) 

Interest earned - external investments 

42 

71 

10 

24.8% 

3 

6.4% 

3 


3.8% 

16 

22.2% 

10 


(72.1%) 

Interest earned ■ outstanding debtors 

8 876 

21205 

5 245 

59.1% 

5 343 

60.2% 

3 644 


17.2% 

14 233 

67.1% 

4911 

151.7% 

(25.8%) 

Dividends received 

Fines 

3192 

134 

24 

.7% 

31 

1.0% 

17 


12.9% 

71 

53.4% 

70 

6.0% 

(75.6%) 

Licences and permits 

2 987 

5 228 

1 







1 


2 

.3% 

(100.0%) 

Agency services 

2 987 














Transfers recognised - operational 

72129 

72129 

31137 

43.2% 

23 031 

31.9% 

18 000 


25.0% 

72168 

100.1% 

15 883 

89.4% 

13.3% 

Other own revenue 

4 666 

38811 

330 

7.1% 

188 

4.0% 

84 


.2% 

602 

1.6% 

254 

21.9% 

(66.9%) 

Gains on disposal of PPE 















Operating Expenditure 

285 814 

322 598 

37 478 

13.1% 

66 900 

23.4% 

27 942 


8.7% 

132 320 

41.0% 

72140 

77.3% 

(61.3%) 

Employee related costs 

115 883 

124 162 

28 679 

24.7% 

34 956 

30.2% 

19219 


15.5% 

82 854 

66.7% 

26 085 

74.8% 

(26.3%) 

Remuneration of councillors 

8194 

9 365 

2004 

24.5% 

2184 

26.7% 

1 317 


14.1% 

5 505 

58.8% 

1 945 

79.9% 

(32.3%) 

Debt impairment 

6 311 

6 311 










989 

16.7% 

(100.0%) 

Depreciation and asset impairment 

26 286 

26 286 

4 


7 





10 


5494 

25.0% 

(100.0%) 

Finance charges 

7405 

14 939 

71 

1.0% 

4 855 

65.6% 

0 



4 926 

33.0% 

8 098 

164.8% 

(100.0%) 

Bulk purchases 

Other Materials 

79107 

52178 

1 084 

1.4% 

13 368 

16.9% 

3230 


6.2% 

17 682 

33.9% 

22 572 

74.1% 

(85.7%) 

Contracted services 

9 330 

16 886 

1 339 

14.3% 

2 679 

28.7% 

1 939 


11.5% 

5 957 

35.3% 

575 

(633365.4%) 

237.2% 

Transfers and grants 

Other expenditure 

33 297 

72469 

4297 

12.9% 

8 852 

26.6% 

2237 


3.1% 

15 386 

21.2% 

6 382 

112.0% 

(65.0%) 

Loss on disposal of PPE 















Surplus/fDeficit) 

(1 727) 

(31 987) 

37 068 


(8 769) 


25 085 


53 384 


(17 927) 



Transfers recognised - capital 

Contributions recognised - capital 

Contributed assets 

33 759 

33759 









6000 

20.9% 

(100.0%) 

Surplus/fDeficit) after capital transfers and contributions 

32 032 

1772 

37 068 


(8 769) 


25 085 


53 384 


(11 927) 



Taxation 














Surplus/fDeficit) after taxation 

32 032 

1772 

37 068 


(8 769) 


25 085 


53 384 


(11 927) 



Attributable to minorities 














Surplus/fDeficit) attributable to municipality 

32 032 

1772 

37 068 


(8 769) 


25 085 


53 384 


(11 927) 



Share of surplus/ (deficit) of associate 














Surplus/fDeficit) for the year 

32 032 

1772 

37 068 


(8 769) 


25 085 


53 384 


(11 927) 




Part 2: Capital Revenue and Expenditure 



2017/18 

2016/17 



Budget 

First Quarter 

Second Quarter 

Third Quarter 

Year to Date 

Third Quarter 



Main 

Adjusted 

Actual 

1stQas%of 

Actual 

2nd Q as % of 

Actual 

3rd Q as % of 

Actual 

Total 

Actual 

Total 

Q3 of 2016/17 


appropriation 

Budget 

Expenditure 

Main 

Expenditure 

Main 

Expenditure 

adjusted budget 

Expenditure 

Expenditure as 

Expenditure 

Expenditure as 

to Q3 of 2017/18 





appropriation 


appropriation 




% of adjusted 


% of adjusted 


R thousands 










budget 


budget 


Capital Revenue and Expenditure 














Source of Finance 

114 677 

45 068 










58.5% 


National Government 

Provincial Government 

District Municipality 

Other transfers and grants 

33759 

31 309 










59.3% 


Transfers recognised - capital 

33 759 

31 309 










59.3% 


Internally generated funds 

80918 

13 759 












Public contributions and donations 














Capital Expenditure Standard Classification 

114 677 

45 068 










58.5% 


Governance and Administration 


9 809 












Executive & Council 


9 809 












Budget & Treasury Office 

Corporate Services 














Community and Public Safety 

1 500 

1 500 












Community & Social Services 

1 500 

1500 












Sport And Recreation 

Public Safety 

Housing 

Health 














Economic and Environmental Services 

53 377 

31 309 












Planning and Development 

Road Transport 

Environmental Protection 

53 377 

31309 












Trading Services 

59 800 

2 450 










132.0% 


Electricity 

Water 

Waste Water Management 

Waste Management 

59800 

2 450 












Other 



























Part 3: Cash Receipts and Payments 


R thousands 

2017/18 

2016/17 

Q3 Of 2016/17 
to Q3 of 2017/18 

Budget 

First Quarter 

Second Quarter 

Third Quarter 

Year to Date 

Third Quarter 

appropriation 

Adjusted 

Budget 

Actual 

Expenditure 

1stQas%of 

appropriation 

Actual 

Expenditure 

2nd Q as % of 
Main 

appropriation 

Actual 

Expenditure 

3rd Q as % of 
adjusted budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Cash Flow from Operating Activities 














Receipts 

264 825 

188 846 

54 753 

20.7% 

53164 

20.1% 

54 281 

28.7% 

162198 

85.9% 

59171 

79.1% 

(8.3%) 

Property rates, penalties and collection charges 

33011 

33011 

8 830 

26.7% 

6554 

19.9% 

7225 

21.9% 

22 609 

68.5% 

7181 

77.7% 

.6% 

Service charges 

107 664 

69464 

17 681 

16.4% 

14 852 

13.8% 

19 765 

28.5% 

52297 

75.3% 

21442 

54.6% 

(7.8%) 

Other revenue 

11605 

10 585 

(4 737) 

(40.8%) 

8 026 

69.2% 

7109 

67.2% 

10 397 

98.2% 

8186 

247.9% 

(13.2%) 

Government - operating 

72129 

72129 

31137 

43.2% 

23031 

31.9% 

18 000 

25.0% 

72168 

100.1% 

21 883 

98.5% 

(17.7%) 

Government - capital 

33 759 













Interest 

6 657 

3 657 

1 843 

27.7% 

702 

10.5% 

2183 

59.7% 

4 728 

129.3% 

480 

152.3% 

355.1% 

Dividends 














Payments 

(275 624) 

(322 711) 

(37 478) 

13.6% 

(66 900) 

24.3% 

(42 027) 

13.0% 

(146 405) 

45.4% 

(69 815) 

81.6% 

(39.8%) 

Suppliers and employees 

(268 219) 

(307772) 

(37 369) 

13.9% 

(61 948) 

23.1% 

(42 027) 

13.7% 

(141 344) 

45.9% 

(59203) 

72.6% 

(29.0%) 

Finance charges 

(7405) 

(14939 

(109) 

1.5% 

(4 952 

66.9% 

(0) 


(5 061) 

33.9% 

(10612) 

1 159.0% 

(100.0%) 

Transfers and grants 














Net Cash from/(used) Operating Activities 

(10 799) 

(133 865) 

17 276 

(160.0%) 

(13 736) 

127.2% 

12 254 

(9.2%) 

15 793 

(11.8%) 

(10 644) 

109.4% 

(215.1%) 

Cash Flow from Investing Activities 














Receipts 

(16 874) 













Proceeds on disposal of PPE 














Decrease in non-current debtors 

(16 874) 













Decrease in other non-current receivables 














Decrease (increase) in non-current investments 














Payments 

(114 677) 

(35 259) 












Capital assets 

(114 677) 

(35259) 












Net Cash from/(used) Investing Activities 

(131 551) 

(35 259) 












Cash Flow from Financing Activities 














Receipts 

259 













Short term loans 














Borrowing long term/refinancing 














Increase (decrease) in consumer deposits 

259 













Payments 

(1 274) 

(1 274) 

(107) 

8.4% 

(107) 

8.4% 



(213) 

16.7% 

(106) 

3.5% 

(100.0%) 

Repayment of borrowing 

(1 274) 

(1 274) 

(107) 

8.4% 

(107) 

8.4% 



(213) 

16.7% 

(106) 

3.5% 

(100.0%) 

Net Cash from/(used) Financing Activities 

(1 015) 

(1 274) 

(107) 

10.5% 

(107) 

10.5% 



(213) 

16.7% 

(106) 

3.5% 

(100.0%) 

Net lncrease/(Decrease) in cash held 

(143 364) 

(170 398) 

17169 

(12.0%) 

(13 843) 

9.7% 

12 254 

(7.2%) 

15 580 

(9.1%) 

(10 750) 

1 005.0% 

(214.0%) 

Cash/cash equivalents at the year begin: 

639 

3 921 

3 921 

613.4% 

21 090 

3 299.2% 

7247 

184.8% 

3 921 

100.0% 

(3 672) 

234.9% 

(297.3%) 

Cash/cash equivalents at the year end: 

(142 725) 

(166478) 

21090 

(14.8%) 

7 247 

(5.1%) 

19 501 

(11.7%) 

19 501 

(11.7%) 

(14422) 

(2 256.1%) 

(235.2%) 


Part 4: Debtor Age Analysis 


R thousands 

0 - 30 Days 

31 - 60 Days 

61 - 90 Days 

Over 90 Days 

Total 

Actual Bad Debts Written Off to 
Debtors 

Impairment - 
Counci 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

Debtors Age Analysis By Income Source 














Trade and Other Receivables from Exchange Transactions - Water 

2162 

3.7% 

1476 

2.5% 

1 515 

2.6% 

52 825 

91.1% 

57 977 

20.1% 




Trade and Other Receivables from Exchange Transactions - Electricity 

3219 

18.0% 

1 908 

10.7% 

2 712 

15.2% 

10022 

56.1% 

17 861 

6.2% 




Receivables from Non-exchange Transactions - Property Rates 

2 537 

5.8% 

1 825 

4.2% 

1 656 

3.8% 

37 776 

86.3% 

43 793 

15.2% 




Receivables from Exchange Transactions - Waste Water Management 

1467 

4.0% 

1 179 

3.2% 

(11) 


34426 

92.9% 

37 062 

12.9% 




Receivables from Exchange Transactions - Waste Management 

802 

3.7% 

654 

3.0% 

560 

2.6% 

19 599 

90.7% 

21 617 

7.5% 




Receivables from Exchange Transactions - Property Rental Debtors 

42 

1.2% 

30 

.9% 

30 

.8% 

3414 

97.1% 

3 516 

1.2% 




Interest on Arrear Debtor Accounts 

1 829 

2.9% 

1 786 

2.8% 

1 708 

2.7% 

58 349 

91.6% 

63672 

22.1% 




Recoverable unauthorised, irregular or fruitless and wasteful Expenditure 














Other 

810 

1.9% 

678 

1.6% 

556 

1.3% 

40 812 

95.2% 

42855 

14.9% 




Total By Income Source 

12 868 

4.5% 

9 537 

3.3% 

8 725 

3.0% 

257 223 

89.2% 

288 353 

100.0% 




Debtors Age Analysis By Customer Group 














Organs of State 

720 

7.0% 

1480 

14.5% 

2434 

23.8% 

5 603 

54.7% 

10 236 

3.5% 




Commercial 

3 330 

8.7% 

2454 

6.4% 

1 525 

4.0% 

30 838 

80.8% 

38148 

13.2% 




Households 

7176 

3.4% 

4 347 

2.1% 

3 560 

1.7% 

194 302 

92.8% 

209 385 

72.6% 




Other 

1643 

5.4% 

1 256 

4.1% 

1205 

3.9% 

26480 

86.6% 

30 584 

10.6% 




Total By Customer Group 

12 868 

4.5% 

9 537 

3.3% 

8 725 

3.0% 

257 223 

89.2% 

288 353 

100.0% 





Part 5: Creditor Age Analysis 


Rthousands 

0 - 30 Days 

31 - 60 Days 

61 - 90 Days 

Over 90 Days 

Total 

Amount 


Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Creditor Age Analysis 











Bulk Electricity 

4 






207 893 

100.0% 

207 897 

51.2% 

Bulk Water 

200 

.4% 





50 654 

99.6% 

50 854 

12.5% 

PAYE deductions 

2 983 

18.7% 



12 935 

81.3% 



15918 

3.9% 

VAT (output less input) 

8 715 

100.0% 







8 715 

2.1% 

Pensions / Retirement 











Loan repayments 







3 656 

100.0% 

3 656 

.9% 

Trade Creditors 

396 

.3% 

3152 

2.7% 



111435 

96.9% 

114 983 

28.3% 

Auditor-General 



1 822 

47.1% 



2 049 

52.9% 

3 871 

1.0% 

Other 











Total 

12 299 

3.0% 

4 973 

1.2% 

12 935 

3.2% 

375 686 

92.6% 

405 894 

100.0% 


Contact Details 


Municipal Manager 
| Financial Manager 


MrTG Ramagaga 
| Mr M Mhlanga 


Source Local Government Database 


1. All figures in this report are unaudited. 






















LIMPOPO: LEPHALALE (LIM362) 

STATEMENT OF CAPITAL AND OPERATING EXPENDITURE FOR THE 3RD QUARTER ENDED 31 MARCH 2018 


Parti: Operating Revenue and Expenditure 


R thousands 

2017/18 

2016/17 

Q3 of 2016/17 
to Q3 of 2017/18 

Budget 

First Quarter 

Second Quarter 

Third Quarter 

Year to Date 

Third Quarter 

appropriation 

Adjusted 

Budget 

Actual 

Expenditure 

1stQas%of 

appropriation 

Actual 

Expenditure 

2nd Q as % of 
Main 

appropriation 

Actual 

Expenditure 

3rd Q as % of 
adjusted budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Operating Revenue and Expenditure 














Operating Revenue 

461 533 

453 538 

116 092 

25.2% 

114 975 

24.9% 

66 291 

14.6% 

297 358 

65.6% 


14.6% 

(100.0%) 

Property rates 

49 201 

50201 

17 753 

36.1% 

20 268 

41.2% 

9 206 

18.3% 

47 228 

94.1% 


9.6% 

(100.0%) 

Property rates - penalties and collection charges 














Service charges - electricity revenue 

175 725 

168024 

35 980 

20.5% 

45 538 

25.9% 

34 211 

20.4% 

115 729 

68.9% 


7.3% 

(100.0%) 

Service charges - water revenue 

36 727 

39007 

9185 

25.0% 

10421 

28.4% 

6410 

16.4% 

26015 

66.7% 



(100.0%) 

Sen/ice charges - sanitation revenue 

16 694 

17 643 

4 316 

25.9% 

4 315 

25.8% 

2 875 

16.3% 

11506 

65.2% 


7.6% 

(100.0%) 

Service charges - refuse revenue 

12 029 

13328 

3 356 

27.9% 

3 369 

28.0% 

2638 

19.8% 

9 363 

70.3% 


8.8% 

(100.0%) 

Service charges - other 














Rental of facilities and equipment 

312 

263 

55 

17.7% 

68 

21.9% 

24 

9.0% 

147 

55.8% 


4.2% 

(100.0%) 

Interest earned - external investments 

3019 

1819 

418 

13.8% 

323 

10.7% 

224 

12.3% 

964 

53.0% 


14.2% 

(100.0%) 

Interest earned ■ outstanding debtors 

22 910 

24 309 

5 706 

24.9% 

6214 

27.1% 

4 378 

18.0% 

16 299 

67.0% 


6.6% 

(100.0%) 

Dividends received 














Fines 

393 

423 

114 

28.9% 

51 

13.0% 

132 

31.1% 

296 

70.1% 


17.0% 

(100.0%) 

Licences and permits 

9 900 

9 900 

3297 

33.3% 

1440 

14.5% 

4 244 

42.9% 

8 981 

90.7% 


14.4% 

(100.0%) 

Agency services 














Transfers recognised - operational 

114 382 

114 382 

31 647 

27.7% 

17427 

15.2% 

517 

.5% 

49 591 

43.4% 


40.1% 

(100.0%) 

Other own revenue 

20 242 

14 239 

4 264 

21.1% 

5 541 

27.4% 

1433 

10.1% 

11238 

78.9% 


5.4% 

(100.0%) 

Gains on disposal of PPE 














Operating Expenditure 

506 274 

501 276 

121 308 

24.0% 

128196 

25.3% 

81 069 

16.2% 

330 572 

65.9% 


9.2% 

(100.0%) 

Employee related costs 

178 269 

167 782 

41133 

23.1% 

41022 

23.0% 

27 738 

16.5% 

109 893 

65.5% 


8.4% 

(100.0%) 

Remuneration of councillors 

9 740 

9 426 

2294 

23.6% 

2 248 

23.1% 

2 014 

21.4% 

6 556 

69.5% 


7.6% 

(100.0%) 

Debt impairment 

1 650 

1250 

28 

1.7% 

28 

1.7% 



55 

4.4% 




Depreciation and asset impairment 

72 623 

77 338 

17 679 

24.3% 

19 836 

27.3% 

13422 

17.4% 

50 937 

65.9% 


7.9% 

(100.0%) 

Finance charges 

11342 

11342 

1 894 

16.7% 

4480 

39.5% 

3112 

27.4% 

9487 

83.6% 



(100.0%) 

Bulk purchases 

144 023 

143 223 

27128 

18.8% 

33 569 

23.3% 

20188 

14.1% 

80 884 

56.5% 


9.7% 

(100.0%) 

Other Materials 














Contracted services 

11357 

12153 

4 218 

37.1% 

4 307 

37.9% 

1 805 

14.8% 

10 329 

85.0% 


17.9% 

(100.0%) 

Transfers and grants 

1407 

700 

287 

20.4% 

276 

19.6% 

40 

5.7% 

603 

86.1% 


2.5% 

(100.0%) 

Other expenditure 

75 864 

78062 

26 647 

35.1% 

22432 

29.6% 

12 750 

16.3% 

61828 

79.2% 


11.7% 

(100.0%) 

Loss on disposal of PPE 














Surplus/fDeficit) 

(44 741) 

(47 738) 

(5 215) 


(13 221) 


(14 778) 


(33 214) 





Transfers recognised - capital 

105152 

105483 

32 722 

31.1% 

38 536 

36.6% 

8 273 

7.8% 

79 531 

75.4% 


3.5% 

(100.0%) 

Contributions recognised - capital 














Contributed assets 














Surplus/fDeficit) after capital transfers and contributions 

60 411 

57 745 

27 507 


25 315 


(6 505) 


46 317 





Taxation 














Surplus/fDeficit) after taxation 

60 411 

57 745 

27 507 


25 315 


(6 505) 


46 317 





Attributable to minorities 














Surplus/fDeficit) attributable to municipality 

60 411 

57 745 

27 507 


25 315 


(6 505) 


46 317 





Share of surplus/ (deficit) of associate 














Surplus/fDeficit) for the year 

60 411 

57 745 

27 507 


25 315 


(6 505) 


46 317 






Part 2: Capital Revenue and Expenditure 







2017/18 





2016/17 



Budget 

First Quarter 

Second Quarter 

Third Quarter 

Year to Date 

Third Quarter 


R thousands 

appropriation 

Adjusted 

Budget 

Actual 

Expenditure 

1stQas%of 

appropriation 

Actual 

Expenditure 

2nd Q as % of 
Main 

appropriation 

Actual 

Expenditure 

3rd Q as % of 
adjusted budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Q3 of 2016/17 
to Q3 of 2017/18 

Capital Revenue and Expenditure 

Source of Finance 

106 452 

133 958 

24 425 

22.9% 

41 903 

39.4% 

12 690 

9.5% 

79 019 

59.0% 

4 332 

35.8% 

192.9% 

National Government 

105 152 

105482 

18 325 

17.4% 

37 455 

35.6% 

9 845 

9.3% 

65 625 

62.2% 

4 322 

50.7% 

127.8% 

Provincial Government 














District Municipality 














Other transfers and grants 














Transfers recognised - capital 

105152 

105482 

18 325 

17.4% 

37 455 

35.6% 

9 845 

9.3% 

65 625 

62.2% 

4 322 

50.7% 

127.8% 

Borrowing 














Internally generated funds 

1300 

28476 

6100 

469.2% 

4 448 

342.1% 

2 845 

10.0% 

13 393 

47.0% 

10 

17.0% 

28 353.6% 

Public contributions and donations 














Capital Expenditure Standard Classification 

106 452 

133 958 

24 425 

22.9% 

41 903 

39.4% 

12 690 

9.5% 

79 019 

59.0% 

4 332 

35.8% 

192.9% 

Governance and Administration 

100 

4 929 

2 698 

2 697.5% 

526 

525.9% 



3 223 

65.4% 


18.8% 


Executive & Council 

100 

2 352 












Budget & Treasury Office 


2 577 












Corporate Services 



2 698 


526 




3223 



11.9% 


Community and Public Safety 


5 000 










3.6% 


Community & Social Services 


5 000 










3.6% 


Sport And Recreation 














Public Safety 














Housing 














Health 














Economic and Environmental Services 

31072 

38 837 

5133 

16.5% 

17102 

55.0% 

8 215 

21.2% 

30 450 

78.4% 

2 733 

48.6% 

200.6% 

Planning and Development 


1069 

269 


358 


238 

22.3% 

865 

80.9% 

10 

23.2% 

2 282.2% 

Road Transport 

31072 

36 006 

4864 

15.7% 

16 744 

53.9% 

4880 

13.6% 

26488 

73.6% 

2 723 

53.9% 

79.2% 

Environmental Protection 


1762 





3 098 

175.8% 

3 098 

175.8% 



(100.0%) 

Trading Services 

75280 

85192 

16 595 

22.0% 

24275 

32.2% 

4475 

5.3% 

45 345 

53.2% 

1 599 

33.5% 

179.8% 

Electricity 

13 200 

17 691 

4 473 

33.9% 

6211 

47.1% 

1 820 

10.3% 

12 504 

70.7% 


15.3% 

(100.0%) 

Water 

53 080 

55204 

9 669 

18.2% 

8 801 

16.6% 

1 079 

2.0% 

19 549 

35.4% 

1 599 

37.9% 

(32.6%) 

Waste Water Management 

9 000 

11401 

2453 

27.3% 

9 264 

102.9% 

1 577 

13.8% 

13 293 

116.6% 


11.9% 

(100.0%) 

Waste Management 


896 










74.5% 


Other 























Part 3: Cash Receipts and Payments 


R thousands 

2017/18 

2016/17 

Q3 of 2016/17 
to Q3 of 2017/18 

Budget 

First Quarter 

Second Quarter 

Third Quarter 

Year to Date 

Third Quarter 

appropriation 

Adjusted 

Budget 

Actual 

Expenditure 

1stQas%of 

Main 

appropriation 

Actual 

Expenditure 

2nd Q as % of 
Main 

appropriation 

Actual 

Expenditure 

3rd Q as % of 
adjusted budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Cash Flow from Operating Activities 














Receipts 

539 202 

534 905 

147 426 

27.3% 

178 219 

33.1% 

88 453 

16.5% 

414 098 

77.4% 

27 578 

62.0% 

220.7% 

Property rates, penalties and collection charges 

46 741 

207 680 

24 204 

51.8% 

56079 

120.0% 

25 823 

12.4% 

106105 

51.1% 

3 285 

61.2% 

686.2% 

Service charges 

229 288 

62177 

38 337 

16.7% 

15178 

6.6% 

46 761 

75.2% 

100277 

161.3% 

19 934 

63.9% 

134.6% 

Other revenue 

40 621 

31422 

6 950 

17.1% 

5 917 

14.6% 

7 892 

25.1% 

20 758 

66.1% 

2404 

35.8% 

228.3% 

Government - operating 

114 382 

114 382 

46 892 

41.0% 

35 055 

30.6% 

1 089 

1.0% 

83 036 

72.6% 

273 

63.5% 

299.4% 

Government ■ capital 

105152 

94 370 

25 093 

23.9% 

59 725 

56.8% 



84 818 

89.9% 


59.4% 


Interest 

3 019 

24 874 

5 910 

195.8% 

6214 

205.8% 

6 829 

27.5% 

18 954 

76.2% 

1 683 

275.3% 

305.7% 

Dividends 



40 


51 


58 


149 




(100.0%) 

Payments 

(432 000) 

(432 000) 

(103 595) 

24.0% 

(103 750) 

24.0% 

(101 986) 

23.6% 

(309 331) 

71.6% 

(38 263) 

61.4% 

166.5% 

Suppliers and employees 

(419 152) 

(221 958) 

(101419) 

24.2% 

(100 338) 

23.9% 

(97 823) 

44.1% 

(299 581) 

135.0% 

(36 145) 

61.5% 

170.6% 

Finance charges 

(11 342) 

(132772 

(1894) 

16.7% 

(3136 

27.7% 

(4 123) 

3.1% 

(9154) 

6.9% 

(1842) 

58.2% 

123.8% 

Transfers and grants 

(1 506) 

(77270 

(281) 

18.7% 

(276) 

18.3% 

(40) 

.1% 

(596) 

.8% 

(276) 

50.4% 

(85.6%) 

Net Cash from/(used) Operating Activities 

107 202 

102 905 

43 832 

40.9% 

74 469 

69.5% 

(13 533) 

(13.2%) 

104 768 

101.8% 

(10 685) 

64.5% 

26.7% 

Cash Flow from Investing Activities 














Receipts 














Proceeds on disposal of PPE 














Decrease in non-current debtors 














Decrease in other non-current receivables 














Decrease (increase) in non-current investments 














Payments 

(106 452) 

(133 959) 

(24 425) 

22.9% 

(41 903) 

39.4% 

(28 062) 

20.9% 

(94 391) 

70.5% 

(4 332) 

34.3% 

547.7% 

Capital assets 

(106 452) 

(133959) 

(24 425) 

22.9% 

(41 903 

39.4% 

(28 062) 

20.9% 

(94 391) 

70.5% 

(4 332) 

34.3% 

547.7% 

Net Cash from/(used) Investing Activities 

(106 452) 

(133 959) 

(24425) 

22.9% 

(41 903) 

39.4% 

(28 062) 

20.9% 

(94 391) 

70.5% 

(4 332) 

34.3% 

547.7% 

Cash Flow from Financing Activities 














Receipts 














Short term loans 














Borrowing long term/refinancing 














Increase (decrease) in consumer deposits 














Payments 














Repayment of borrowing 














Net Cash from/(used) Financing Activities 














Net lncrease/(Decrease) in cash held 

751 

(31 054) 

19 406 

2 585.7% 

32 566 

4 339.0% 

(41 595) 

133.9% 

10 377 

(33.4%) 

(15 018) 

(16.0%) 

177.0% 

Cash/cash equivalents at the year begin: 

33479 

33479 



19406 

58.0% 

51972 

155.2% 



21697 

(3.1%) 

139.5% 

Cash/cash equivalents at the year end: 

34 230 

2 425 

19 406 

56.7% 

51972 

151.8% 

10 377 

427.9% 

10 377 

427.9% 

6 680 

20.0% 

55.3% 


Part 4: Debtor Age Analysis 


R thousands 

0 - 30 Days 

31 - 60 Days 

61 - 90 Days 

Over 90 Days 

Total 

Actual Bad Debts Written Off to 
Debtors 

Impairment - 
Counci 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

Debtors Age Analysis By Income Source 














Trade and Other Receivables from Exchange Transactions - Water 

3 618 

7.5% 

2 810 

5.8% 

2149 

4.4% 

39 757 

82.3% 

48 334 

20.4% 




Trade and Other Receivables from Exchange Transactions - Electricity 

15 068 

23.7% 

7261 

11.4% 

3 881 

6.1% 

37 369 

58.8% 

63 580 

26.8% 




Receivables from Non-exchange Transactions - Property Rates 

5 061 

8.3% 

2 691 

4.4% 

2020 

3.3% 

51 093 

83.9% 

60 866 

25.7% 




Receivables from Exchange Transactions - Waste Water Management 

1 899 

6.4% 

1032 

3.5% 

1 185 

4.0% 

25 524 

86.1% 

29 640 

12.5% 




Receivables from Exchange Transactions - Waste Management 

1 525 

5.4% 

937 

3.3% 

719 

2.5% 

25 298 

88.8% 

28479 

12.0% 




Receivables from Exchange Transactions - Property Rental Debtors 














Interest on Arrear Debtor Accounts 














Recoverable unauthorised, irregular or fruitless and wasteful Expenditure 














Other 

73 

1.2% 

53 

.9% 

53 

.9% 

5 727 

97.0% 

5 907 

2.5% 




Total By Income Source 

27 245 

11.5% 

14 784 

6.2% 

10 008 

4.2% 

184 769 

78.0% 

236 806 

100.0% 




Debtors Age Analysis By Customer Group 














Organs of State 

895 

6.9% 

820 

6.3% 

770 

5.9% 

10 517 

80.9% 

13 001 

5.5% 




Commercial 

4006 

9.7% 

2425 

5.9% 

1 856 

4.5% 

33122 

80.0% 

41 409 

17.5% 




Households 

20679 

14.8% 

9 889 

7.1% 

5 964 

4.3% 

103 509 

73.9% 

140 041 

59.1% 




Other 

1665 

3.9% 

1 650 

3.9% 

1418 

3.3% 

37 621 

88.8% 

42 355 

17.9% 




Total By Customer Group 

27 245 

11.5% 

14 784 

6.2% 

10 008 

4.2% 

184 769 

78.0% 

236 806 

100.0% 





Part 5: Creditor Age Analysis 



0 - 30 Days 

31 - 60 Days 

61 - 90 Days 

Over 90 Days 

Total 

R thousands 

Amount 


Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Creditor Age Analysis 

Bulk Electricity 

Bulk Water 

PAYE deductions 

VAT (output less input) 

Pensions / Retirement 

Loan repayments 

Trade Creditors 

Auditor-General 

Other 

852 

2299 

100.0% 

100.0% 

100.0% 

100.0% 







852 

2299 

65.6% 

6.5% 

17.5% 

10.4% 

Total 

13118 

100.0% 







13118 

100.0% 


Contact Details 


Municipal Manager 
| Financial Manager 


Source Local Government Database 


1. All figures in this report are unaudited. 

































LIMPOPO: BELA BELA (LIM366) 

STATEMENT OF CAPITAL AND OPERATING EXPENDITURE FOR THE 3RD QUARTER ENDED 31 MARCH 2018 


Parti: Operating Revenue and Expenditure 


R thousands 

2017/18 

2016/17 

Q3 of 2016/17 
to Q3 of 2017/18 

Budget 

First Quarter 

Second Quarter 

Third Quarter 

Year to Date 

Third Quarter 

appropriation 

Adjusted 

Budget 

Actual 

Expenditure 

1stQas%of 

appropriation 

Actual 

Expenditure 

2nd Q as % of 
Main 

appropriation 

Actual 

Expenditure 

3rd Q as % of 
adjusted budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Operating Revenue and Expenditure 














Operating Revenue 

395 350 

394 277 

87 714 

22.2% 

55 667 

14.1% 

32 449 

8.2% 

175 830 

44.6% 

40 383 

58.2% 

(19.6%) 

Property rates 

80199 

69 666 

17 348 

21.6% 

12 038 

15.0% 

(6 592) 

(9.5%) 

22 795 

32.7% 

10 683 

52.5% 

(161.7%) 

Property rates - penalties and collection charges 














Service charges - electricity revenue 

124 567 

125640 

24474 

19.6% 

25291 

20.3% 

16 870 

13.4% 

66 635 

53.0% 

17 593 

63.1% 

(4.1%) 

Service charges - water revenue 

26 979 

26 979 

6 558 

24.3% 

6122 

22.7% 

4 327 

16.0% 

17007 

63.0% 

4 074 

44.9% 

6.2% 

Service charges - sanitation revenue 

16143 

10019 

4243 

26.3% 

3 818 

23.7 % 

3 036 

30.3% 

11098 

110.8% 

2443 

91.5% 

24.3% 

Service charges - refuse revenue 

9 969 


2031 

20.4% 

1 928 

19.3% 

575 


4533 


1030 

37.3% 

(44.1%) 

Service charges - other 

1 123 

25602 

21 

1.9% 

35 

3.1% 



56 

.2% 

39 

2.0% 

(100.0%) 

Rental of facilities and equipment 

1 813 

1813 

167 

9.2% 

285 

15.7% 

208 

11.5% 

660 

36.4% 

177 

44.9% 

17.6% 

Interest earned - external investments 

1 510 

1510 

37 

2.4% 

40 

2.7% 

29 

1.9% 

106 

7.0% 

755 

109.8% 

(96.2%) 

Interest earned ■ outstanding debtors 

9 850 

9 850 

1 042 

10.6% 

272 

2.8% 

1 057 

10.7% 

2 370 

24.1% 

1 630 

72.5% 

(35.2%) 

Dividends received 














Fines 

25 000 

25 000 










53.4% 


Licences and permits 

16 500 

16 500 

16 

.1% 

11 

.1% 

17 

.1% 

45 

.3% 

1 810 

48.9% 

(99.0%) 

Agency services 














Transfers recognised - operational 

77 639 

77 639 

31 226 

40.2% 

5166 

6.7% 

12157 

15.7% 

48 548 

62.5% 


72.8% 

(100.0%) 

Other own revenue 

4 059 

4 059 

550 

13.6% 

662 

16.3% 

765 

18.8% 

1 977 

48.7% 

150 

16.2% 

408.7% 

Gains on disposal of PPE 














Operating Expenditure 

393 653 

394 922 

100 798 

25.6% 

66 200 

16.8% 

36 380 

9.2% 

203 379 

51.5% 

50 634 

54.3% 

(28.2%) 

Employee related costs 

119 752 

119752 

40129 

33.5% 

14 246 

11.9% 

10432 

8.7% 

64 808 

54.1% 

18169 

62.4% 

(42.6%) 

Remuneration of councillors 

6 947 

6 947 

1 657 

23.8% 

45 

.7% 



1 702 

24.5% 

991 

63.6% 

(100.0%) 

Debt impairment 

15 000 

17100 

10 510 

70.1% 

3 320 

22.1% 

2 573 

15.0% 

16404 

95.9% 

(62) 

2.8% 

(4 252.1%) 

Depreciation and asset impairment 

32 000 

32 000 



537 

1.7% 

24 

.1% 

561 

1.8% 


52.3% 

(100.0%) 

Finance charges 

4000 

4 000 












Bulk purchases 

94 595 

99315 

20 324 

21.5% 

28122 

29.7% 

6 765 

6.8% 

55211 

55.6% 

19 502 

57.2% 

(65.3%) 

Other Materials 

30 603 

26253 

4 254 

13.9% 

759 

2.5% 

1 530 

5.8% 

6 543 

24.9% 

991 

19.6% 

54.5% 

Contracted services 

26186 

22 588 

4 288 

16.4% 

4 522 

17.3% 

3 287 

14.6% 

12 097 

53.6% 

3452 

183.4% 

(4.8%) 

Transfers and grants 














Other expenditure 

64468 

66 867 

19 637 

30.5% 

14 648 

22.7% 

11768 

17.6% 

46 053 

68.9% 

7 592 

41.4% 

55.0% 

Loss on disposal of PPE 

100 

100 












Surplus/(Deficit) 

1 696 

(646) 

(13 085) 


(10 533) 


(3 931) 


(27 548) 


(10 251) 



Transfers recognised - capital 

86 304 

86 304 










10.5% 


Contributions recognised - capital 














Contributed assets 














Surplus/(Deficit) after capital transfers and contributions 

88 000 

85 658 

(13 085) 


(10 533) 


(3 931) 


(27 548) 


(10 251) 



Taxation 














Surplus/(Deficit) after taxation 

88 000 

85 658 

(13 085) 


(10 533) 


(3 931) 


(27 548) 


(10 251) 



Attributable to minorities 














Surplus/fDeficit) attributable to municipality 

88 000 

85 658 

(13 085) 


(10 533) 


(3 931) 


(27 548) 


(10 251) 



Share of surplus/ (deficit) of associate 














Surplus/(Deficit) for the year 

88 000 

85 658 

(13 085) 


(10 533) 


(3 931) 


(27 548) 


(10 251) 




Part 2: Capital Revenue and Expenditure 







2017/18 





2016/17 



Budget 

First Quarter 

Second Quarter 

Third Quarter 

Year to Date 

Third Quarter 


R thousands 

appropriation 

Adjusted 

Budget 

Actual 

Expenditure 

1stQas%of 

appropriation 

Actual 

Expenditure 

2nd Q as % of 
Main 

appropriation 

Actual 

Expenditure 

3rd Q as % of 
adjusted budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Q3 of 2016/17 
to Q3 of 2017/18 

Capital Revenue and Expenditure 

Source of Finance 

85 239 

84 989 

3109 

3.6% 

2 844 

3.3% 

21 799 

25.6% 

27 752 

32.7% 

9 985 

59.9% 

118.3% 

National Government 

84 989 

84 989 

3109 

3.7% 

2 844 

3.3% 

21 799 

25.6% 

27 752 

32.7% 

9 985 

63.9% 

118.3% 

Provincial Government 














District Municipality 














Other transfers and grants 














Transfers recognised - capital 

84 989 

84 989 

3109 

3.7% 

2 844 

3.3% 

21 799 

25.6% 

27 752 

32.7% 

9 985 

63.9% 

118.3% 

Borrowing 














Internally generated funds 

250 











13.5% 


Public contributions and donations 














Capital Expenditure Standard Classification 

85 239 

84 989 

3109 

3.6% 

2 844 

3.3% 

21 799 

25.6% 

27 752 

32.7% 

9 985 

59.9% 

118.3% 

Governance and Administration 

250 











155.3% 


Executive & Council 

250 













Budget & Treasury Office 














Corporate Services 














Community and Public Safety 

5118 

7 220 

2 320 

45.3% 

2 315 

45.2% 



4 635 

64.2% 

118 

51.6% 

(100.0%) 

Community & Social Services 


7 220 












Sport And Recreation 

5118 


2 320 

45.3% 

2 315 

45.2% 



4 635 


118 

66.2% 

(100.0%) 

Public Safety 














Housing 














Health 














Economic and Environmental Services 

14 871 

12 574 

789 

5.3% 

92 

.6% 

3 995 

31.8% 

4 876 

38.8% 

993 

74.5% 

302.3% 

Planning and Development 














Road Transport 

14 871 

12 574 

789 

5.3% 

92 

.6% 

3 995 

31.8% 

4 876 

38.8% 

993 

74.5% 

302.3% 

Environmental Protection 














Trading Services 

65 000 

65195 



437 

.7% 

17 804 

27.3% 

18 241 

28.0% 

8 874 

54.6% 

100.6% 

Electricity 

25 000 

25000 





8 681 

34.7% 

8 681 

34.7% 


39.3% 

(100.0%) 

Water 

40 000 

35000 





8 860 

25.3% 

8 860 

25.3% 

8 781 

70.0% 

.9% 

Waste Water Management 


5195 



437 


263 

5.1% 

700 

13.5% 

93 

25.1% 

182.9% 

Waste Management 














Other 



















Part 3: Cash Receipts and Payments 


R thousands 

2017/18 

2016/17 

Q3 of 2016/17 
to Q3 of 2017/18 

Budget 

First Quarter 

Second Quarter 

Third Quarter 

Year to Date 

Third Quarter 

appropriation 

Adjusted 

Budget 

Actual 

Expenditure 

1stQas%of 

Main 

appropriation 

Actual 

Expenditure 

2nd Q as % of 
Main 

appropriation 

Actual 

Expenditure 

3rd Q as % of 
adjusted budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Cash Flow from Operating Activities 














Receipts 

468 705 

480 581 

128110 

27.3% 

61 925 

13.2% 

73 953 

15.4% 

263 987 

54.9% 

90 388 

64.0% 

(18.2%) 

Property rates, penalties and collection charges 

76189 

79126 

17 348 

22.8% 

18 235 

23.9% 

16 817 

21.3% 

52400 

66.2% 

13719 

59.9% 

22.6% 

Service charges 

169 841 

178 780 

37 327 

22.0% 

37 254 

21.9% 

35 235 

19.7% 

109 816 

61.4% 

37251 

66.9% 

(5.4%) 

Other revenue 

47 372 

47 372 

734 

1.5% 

958 

2.0% 

1 776 

3.7% 

3468 

7.3% 

3 821 

64.1% 

(53.5%) 

Government - operating 

77 639 

77 639 

31 226 

40.2% 

(3 267) 

(4.2%) 

18 238 

23.5% 

46196 

59.5% 

17103 

96.9% 

6.6% 

Government - capital 

86 304 

86 304 

40 396 

46.8% 

8433 

9.8% 



48 829 

56.6% 

15283 

29.8% 

(100.0%) 

Interest 

11360 

11360 

1079 

9.5% 

312 

2.7% 

1 888 

16.6% 

3279 

28.9% 

3211 

88.3% 

(41.2%) 

Dividends 














Payments 

(346 144) 

(277 036) 

(100 397) 

29.0% 

(65 663) 

19.0% 

(52 768) 

19.0% 

(218 828) 

79.0% 

(75 429) 

69.2% 

(30.0%) 

Suppliers and employees 

(342 144) 

(273036) 

(100 397) 

29.3% 

(65663) 

19.2% 

(52 768) 

19.3% 

(218828) 

80.1% 

(75429) 

69.7% 

(30.0%) 

Finance charges 

(4 000) 

(4 000 












Transfers and grants 














Net Cash from/(used) Operating Activities 

122 560 

203 545 

27 713 

22.6% 

(3 739) 

(3.1%) 

21 185 

10.4% 

45160 

22.2% 

14 959 

48.9% 

41.6% 

Cash Flow from Investing Activities 














Receipts 

100 

100 

327 

327.0% 





327 

327.0% 

164 

(6.6%) 

(100.0%) 

Proceeds on disposal of PPE 

100 

100 












Decrease in non-current debtors 














Decrease in other non-current receivables 



327 






327 


164 


(100.0%) 

Decrease (increase) in non-current investments 














Payments 

(84 989) 


(2 960) 

3.5% 

(243) 

.3% 

(10 000) 


(13 203) 


(7 905) 

60.6% 

26.5% 

Capital assets 

(84 989) 


(2 960) 

3.5% 

(243) 

.3% 

(10 000) 


(13 203) 


(7 905) 

60.6% 

26.5% 

Net Cash from/(used) Investing Activities 

(84 889) 

100 

(2 633) 

3.1% 

(243) 

.3% 

(10 000) 

(10 000.4%) 

(12 876) 

(12 876.8%) 

(7 741) 

69.5% 

29.2% 

Cash Flow from Financing Activities 














Receipts 

(5116) 


26 750 

(522.8%) 

8 

(.2%) 

84 


26 841 


3 

185.0% 

2 464.6% 

Short term loans 














Borrowing long term/refinancing 



26 622 






26 622 





Increase (decrease) in consumer deposits 

(5116) 


128 

(2.5%) 

8 

(.2%) 

84 


219 


3 

21.1% 

2464.6% 

Payments 



(28 533) 






(28 533) 





Repayment of borrowing 



(28 533) 






(28 533) 





Net Cash from/(used) Financing Activities 

(5116) 


(1 783) 

34.9% 

8 

(.2%) 

84 


(1 692) 


3 

229.2% 

2 464.6% 

Net lncrease/(Decrease) in cash held 

32 555 

203 645 

23 296 

71.6% 

(3 974) 

(12.2%) 

11269 

5.5% 

30 591 

15.0% 

7 222 

15.0% 

56.0% 

Cash/cash equivalents at the year begin: 

1 388 




23296 

1 678.7% 

19 323 




(1842) 


(1 148.8%) 

Cash/cash equivalents at the year end: 

33 943 

203 645 

23 296 

68.6% 

19 323 

56.9% 

30 591 

15.0% 

30 591 

15.0% 

5 379 

12.7% 

468.7% 


Part 4: Debtor Age Analysis 


R thousands 

0 - 30 Days 

31 - 60 Days 

61 - 90 Days 

Over 90 Days 

Total 

Actual Bad Debts Written Off to 
Debtors 

Impairment - 
Counci 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

Debtors Age Analysis By Income Source 














Trade and Other Receivables from Exchange Transactions - Water 

1 506 

8.8% 

1 888 

11.0% 

731 

4.3% 

12 969 

75.9% 

17 094 

11.0% 

(15180) 

(88.8%) 


Trade and Other Receivables from Exchange Transactions - Electricity 

3 937 

41.8% 

830 

8.8% 

335 

3.6% 

4 326 

45.9% 

9427 

6.0% 

(5 261) 

(55.8%; 


Receivables from Non-exchange Transactions - Property Rates 

4 970 

7.5% 

2 392 

3.6% 

1 794 

2.7% 

57458 

86.3% 

66 614 

42.7% 

(56 917) 

(85.4%; 


Receivables from Exchange Transactions - Waste Water Management 

1 196 

12.9% 

601 

6.5% 

450 

4.9% 

7 030 

75.8% 

9277 

6.0% 

(7 926) 

(85.4%; 


Receivables from Exchange Transactions - Waste Management 

576 

13.6% 

256 

6.0% 

175 

4.1% 

3237 

76.3% 

4 243 

2.7% 

(3 616) 

(85.2%; 


Receivables from Exchange Transactions - Property Rental Debtors 

85 

10.7% 

36 

4.6% 

23 

2.8% 

651 

81.9% 

794 

.5% 

(731) 

(92.1%; 


Interest on Arrear Debtor Accounts 

928 

2.8% 

909 

2.7% 

1732 

5.2% 

29 776 

89.3% 

33 345 

21.4% 

(31460) 

(94.3%; 


Recoverable unauthorised, irregular or fruitless and wasteful Expenditure 














Other 

1609 

10.7% 

905 

6.0% 

269 

1.8% 

12 281 

81.5% 

15 064 

9.7% 

(12401) 

(82.3%) 


Total By Income Source 

14 806 

9.5% 

7 818 

5.0% 

5 508 

3.5% 

127 727 

82.0% 

155 859 

100.0% 

(133 492) 

(85.6%) 


Debtors Age Analysis By Customer Group 














Organs of State 

254 

10.0% 

1 164 

46.0% 

69 

2.7% 

1 042 

41.2% 

2 528 

1.6% 

(2 296) 

(90.8%) 


Commercial 

4960 

42.2% 

839 

7.1% 

283 

2.4% 

5 681 

48.3% 

11762 

7.5% 

(7 065) 

(60.1%; 


Households 

8135 

6.9% 

4 965 

4.2% 

4 283 

3.7% 

99 863 

85.2% 

117 245 

75.2% 

(102 661) 

(87.6%; 


Other 

1458 

6.0% 

851 

3.5% 

874 

3.6% 

21141 

86.9% 

24 323 

15.6% 

(21 470) 

(88.3%; 


Total By Customer Group 

14 806 

9.5% 

7 818 

5.0% 

5 508 

3.5% 

127 727 

82.0% 

155 859 

100.0% 

(133 492) 

(85.6%) 



Part 5: Creditor Age Analysis 



0 - 30 Days 

31 - 60 Days 

61 - 90 Days 

Over 90 Days 

Total 

R thousands 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Creditor Age Analysis 











Bulk Electricity 

Bulk Water 

PAYE deductions 

VAT (output less input) 

Pensions / Retirement 


64.0% 



3 584 

36.0% 



9 952 

32.0% 

Loan repayments 











Trade Creditors 

Auditor-General 

Other 

2183 

10.3% 


7.6% 



17 395 

82.1% 

21179 

68.0% 

Total 

8 551 

27.5% 

1601 

5.1% 

3 584 

11.5% 

17 395 

55.9% 

31131 

100.0% 


Contact Details 


Municipal Manager 
| Financial Manager 


Mr Jamela Selapyane (Acting) 
| Ms Lerato Phasha (Acting) 


Source Local Government Database 


1. All figures in this report are unaudited. 

















LIMPOPO: MOGALAKWENA (LIM367) 

STATEMENT OF CAPITAL AND OPERATING EXPENDITURE FOR THE 3RD QUARTER ENDED 31 MARCH 2018 


Parti: Operating Revenue and Expenditure 


R thousands 

2017/18 

2016/17 

Q3 of 2016/17 
to Q3 of 2017/18 

Budget 

First Quarter 

Second Quarter 

Third Quarter 

Year to Date 

Third Quarter 

appropriation 

Adjusted 

Budget 

Actual 

Expenditure 

1stQas%of 

appropriation 

Actual 

Expenditure 

2nd Q as % of 
Main 

appropriation 

Actual 

Expenditure 

3rd Q as % of 
adjusted budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Operating Revenue and Expenditure 














Operating Revenue 

885 064 

885 064 

34 328 

3.9% 

187 743 

21.2% 

296 958 

33.6% 

519 029 

58.6% 

193 295 

96.3% 

53.6% 

Property rates 

73 201 

73 201 

5 780 

7.9% 

10 788 

14.7% 

16 375 

22.4% 

32 943 

45.0% 

14457 

78.8% 

13.3% 

Property rates - penalties and collection charges 














Service charges - electricity revenue 

243 068 

243 068 

18 726 

7.7% 

40 990 

16.9% 

54 536 

22.4% 

114253 

47.0% 

54 916 

75.3% 

(.7%) 

Service charges - water revenue 

70 086 

70 086 

4400 

6.3% 

10 627 

15.2% 

14440 

20.6% 

29467 

42.0% 

10 664 

67.8% 

35.4% 

Sen/ice charges - sanitation revenue 

25 791 

25791 

1270 

4.9% 

2 589 

10.0% 

3 825 

14.8% 

7683 

29.8% 

5124 

69.8% 

(25.4%) 

Service charges - refuse revenue 

15 056 

15056 

1 146 

7.6% 

2296 

15.2% 

3421 

22.7% 

6 863 

45.6% 

3270 

65.1% 

4.6% 

Service charges - other 



(264) 






(264) 





Rental of facilities and equipment 

1215 

1215 

32 

2.6% 

79 

6.5% 

113 

9.3% 

224 

18.4% 

84 

30.5% 

34.2% 

Interest earned - external investments 

39017 

39017 



4294 

11.0% 

5 318 

13.6% 

9612 

24.6% 

8 288 

69.4% 

(35.8%) 

Interest earned ■ outstanding debtors 

3149 

3149 

2 559 

81.2% 

5 379 

170.8% 

8010 

254.3% 

15 947 

506.4% 

4 263 

124.3% 

87.9% 

Dividends received 














Fines 

5 831 

5 831 

0 


63 

1.1% 

41 

.7% 

105 

1.8% 

5 

.8% 

764.9% 

Licences and permits 

28 

28 

(1 959) 

(7 054.5%) 

(7 245) 

(26094.4%) 

(6 511) 

(23 449.2%) 

(15 714) 

(56598.0%) 

0 

19.1% 

(1 431 014.3%) 

Agency services 

9409 

9 409 









749 

7.9% 

(100.0%) 

Transfers recognised - operational 

385152 

385152 



117262 

30.4% 

190 023 

49.3% 

307285 

79.8% 

89 025 

131.2% 

113.4% 

Other own revenue 

5 308 

5 308 

24 

.5% 

1 509 

28.4% 

566 

10.7% 

2099 

39.5% 

822 

117.0% 

(31.1%) 

Gains on disposal of PPE 

8 753 

8 753 

2 614 

29.9% 

(889) 

(10.2%) 

6 801 

77.7% 

8 526 

97.4% 

1 629 

48.8% 

317.5% 

Operating Expenditure 

885 064 

885 064 

53 875 

6.1% 

173 289 

19.6% 

273 851 

30.9% 

501 016 

56.6% 

153 929 

58.9% 

77.9% 

Employee related costs 

287 994 

287 994 

138 


20 281 

7.0% 

164 914 

57.3% 

185 333 

64.4% 

55 855 

63.5% 

195.3% 

Remuneration of councillors 

22035 

22 035 



96 

.4% 

5 526 

25.1% 

5622 

25.5% 

5 361 

76.8% 

3.1% 

Debt impairment 

38140 

38140 












Depreciation and asset impairment 

93 744 

93744 



5 346 

5.7% 

358 

.4% 

5 704 

6.1% 



(100.0%) 

Finance charges 














Bulk purchases 

224 985 

224 985 

43 592 

19.4% 

50103 

22.3% 

44 085 

19.6% 

137 780 

61.2% 

45 515 

83.8% 

(3.1%) 

Other Materials 

57142 

57142 

162 

.3% 

646 

1.1% 

17157 

30.0% 

17 965 

31.4% 

15158 

69.2% 

13.2% 

Contracted services 

59 356 

59 356 

4 839 

8.2% 

77 958 

131.3% 

29 730 

50.1% 

112 527 

189.6% 

8 510 

39.4% 

249.4% 

Transfers and grants 

30131 

30131 

6 


271 

.9% 

229 

.8% 

507 

1.7% 

2 742 

29.2% 

(91.6%) 

Other expenditure 

71 537 

71537 

5137 

7.2% 

18 589 

26.0% 

11853 

16.6% 

35 579 

49.7% 

20 788 

65.3% 

(43.0%) 

Loss on disposal of PPE 














Surplus/fDeficit) 



(19 547) 


14 454 


23107 


18014 


39 367 



Transfers recognised - capital 

368454 

368454 



9 500 

2.6% 

25 000 

6.8% 

34 500 

9.4% 



(100.0%) 

Contributions recognised - capital 














Contributed assets 














Surplus/fDeficit) after capital transfers and contributions 

368 454 

368 454 

(19 547) 


23 954 


48107 


52 514 


39 367 



Taxation 














Surplus/fDeficit) after taxation 

368 454 

368 454 

(19 547) 


23 954 


48107 


52 514 


39 367 



Attributable to minorities 














Surplus/fDeficit) attributable to municipality 

368 454 

368 454 

(19 547) 


23 954 


48107 


52 514 


39 367 



Share of surplus/ (deficit) of associate 














Surplus/fDeficit) for the year 

368 454 

368 454 

(19 547) 


23 954 


48107 


52 514 


39 367 




Part 2: Capital Revenue and Expenditure 







2017/18 





2016/17 



Budget 

First Quarter 

Second Quarter 

Third Quarter 

Year to Date 

Third Quarter 


R thousands 

appropriation 

Adjusted 

Budget 

Actual 

Expenditure 

1stQas%of 

appropriation 

Actual 

Expenditure 

2nd Q as % of 
Main 

appropriation 

Actual 

Expenditure 

3rd Q as % of 
adjusted budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Q3 of 2016/17 
to Q3 of 2017/18 

Capital Revenue and Expenditure 

Source of Finance 

486 147 

486 147 

69 745 

14.3% 

98172 

20.2% 

48 972 

10.1% 

216 889 

44.6% 

72127 

62.2% 

(32.1%) 

National Government 

367 666 

367 666 

67 486 

18.4% 

82 030 

22.3% 

47 791 

13.0% 

197 307 

53.7% 

54 045 

77.3% 

(11.6%) 

Provincial Government 














District Municipality 











2 007 


(100.0%) 

Other transfers and grants 














Transfers recognised - capital 

367 666 

367 666 

67 486 

18.4% 

82 030 

22.3% 

47 791 

13.0% 

197 307 

53.7% 

56 053 

77.9% 

(14.7%) 

Borrowing 














Internally generated funds 

118481 

118481 

2 259 

1.9% 

16143 

13.6% 

1 181 

1.0% 

19 582 

16.5% 

16 075 

36.6% 

(92.7%) 

Public contributions and donations 














Capital Expenditure Standard Classification 

486 147 

486 147 

69 745 

14.3% 

98172 

20.2% 

48 972 

10.1% 

216 889 

44.6% 

72127 

62.2% 

(32.1%) 

Governance and Administration 

26 091 

26 091 



5 367 

20.6% 

13 

.1% 

5 381 

20.6% 

740 

37.8% 

(98.2%) 

Executive & Council 

1465 

1465 












Budget & Treasury Office 

1 788 

1 788 



1 

.1% 

13 

.7% 

15 

.8% 


2.0% 

(100.0%) 

Corporate Services 

22 838 

22 838 



5 366 

23.5% 



5 366 

23.5% 

740 

39.6% 

(100.0%) 

Community and Public Safety 

25 070 

25 070 

1 292 

5.2% 

1 053 

4.2% 

2 290 

9.1% 

4 634 

18.5% 

3 407 

66.7% 

(32.8%) 

Community & Social Services 

7014 

7 014 





80 

1.1% 

80 

1.1% 



(100.0%) 

Sport And Recreation 

13 578 

13 578 

1 292 

9.5% 

1 053 

7.8% 

2200 

16.2% 

4 545 

33.5% 

3 389 

78.2% 

(35.1%) 

Public Safety 

4 478 

4 478 





10 

.2% 

10 

.2% 

18 

28.4% 

(47.4%) 

Housing 














Health 














Economic and Environmental Services 

55 335 

55 335 

1078 

1.9% 

9 450 

17.1% 

3 202 

5.8% 

13 730 

24.8% 

6176 

44.5% 

(48.2%) 

Planning and Development 

7 025 

7 025 












Road Transport 

48 310 

48310 

1 078 

2.2% 

9450 

19.6% 

3 202 

6.6% 

13 730 

28.4% 

6176 

44.5% 

(48.2%) 

Environmental Protection 














Trading Services 

378152 

378 152 

67 375 

17.8% 

82 303 

21.8% 

43 467 

11.5% 

193144 

51.1% 

61 804 

65.6% 

(29.7%) 

Electricity 

30 735 

30 735 

48 

.2% 

473 

1.5% 

12 


534 

1.7% 

4 926 

35.2% 

(99.8%) 

Water 

328 871 

328871 

65116 

19.8% 

76 960 

23.4% 

43184 

13.1% 

185 261 

56.3% 

45 255 

75.6% 

(4.6%) 

Waste Water Management 

6275 

6 275 









11623 

65.6% 

(100.0%) 

Waste Management 

12271 

12 271 

2210 

18.0% 

4 869 

39.7% 

270 

2.2% 

7 350 

59.9% 



(100.0%) 

Other 

1 500 

1 500 
















Part 3: Cash Receipts and Payments 


R thousands 

2017/18 

2016/17 

Q3 of 2016/17 
to Q3 of 2017/18 

Budget 

First Quarter 

Second Quarter 

Third Quarter 

Year to Date 

Third Quarter 

appropriation 

Adjusted 

Budget 

Actual 

Expenditure 

1stQas%of 

appropriation 

Actual 

Expenditure 

2nd Q as % of 
Main 

appropriation 

Actual 

Expenditure 

3rd Q as % of 
adjusted budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Cash Flow from Operating Activities 














Receipts 

1 243 977 

1 243 977 

344 267 

27.7% 





344 267 

27.7% 

191 666 

55.7% 

(100.0%) 

Property rates, penalties and collection charges 

73201 

73 201 

16584 

22.7% 





16584 

22.7% 

14457 

70.9% 

(100.0%) 

Service charges 

354 001 

354 001 

77 718 

22.0% 





77 718 

22.0% 

73 974 

65.5% 

(100.0%) 

Other revenue 

21791 

21791 

(4 298) 

(19.7%) 





(4 298) 

(19.7%) 

1660 

36.5% 

(100.0%) 

Government - operating 

385152 

385152 

217 981 

56.6% 





217 981 

56.6% 

89 025 

91.5% 

(100.0%) 

Government ■ capital 

367 666 

367 666 

28 500 

7.8% 





28 500 

7.8% 




Interest 

42166 

42166 

7 782 

18.5% 





7 782 

18.5% 

12 550 

74.2% 

(100.0%) 

Dividends 














Payments 

(885 064) 

(885 064) 

(98 747) 

11.2% 





(98 747) 

11.2% 

(153 372) 

61.3% 

(100.0%) 

Suppliers and employees 

(854 933) 

(854933) 

(98 741) 

11.5% 





(98 741) 

11.5% 

(150 630) 

62.9% 

(100.0%) 

Finance charges 














Transfers and grants 

(30131) 

(30131) 

(6) 






(6) 


(2 742) 

21.7% 

(100.0%) 

Net Cash from/(used) Operating Activities 

358 913 

358 913 

245 520 

68.4% 





245 520 

68.4% 

38 295 

38.5% 

(100.0%) 

Cash Flow from Investing Activities 














Receipts 

8 753 

8 753 

7 598 

86.8% 





7 598 

86.8% 

1 629 

39.8% 

(100.0%) 

Proceeds on disposal of PPE 

8 753 

8 753 

7 598 

86.8% 





7 598 

86.8% 

1 629 

39.8% 

(100.0%) 

Decrease in non-current debtors 














Decrease in other non-current receivables 














Decrease (increase) in non-current investments 














Payments 

(367 666) 

(367 666) 









(72 127) 

62.2% 

(100.0%) 

Capital assets 

(367 666) 

(367 666 









(72 127) 

62.2% 

(100.0%) 

Net Cash from/(used) Investing Activities 

(358 913) 

(358 913) 

7 598 

(2.1%) 





7 598 

(2.1%) 

(70 498) 

63.5% 

(100.0%) 

Cash Flow from Financing Activities 














Receipts 














Short term loans 














Borrowing long term/refinancing 














Increase (decrease) in consumer deposits 














Payments 














Repayment of borrowing 














Net Cash from/(used) Financing Activities 














Net lncrease/(Decrease) in cash held 

(0) 

(0) 

253118 






253118 

############ 

(32 203) 

99.6% 

(100.0%) 

Cash/cash equivalents at the year begin: 











(166 211) 


(100.0%) 

Cash/cash equivalents at the year end: 

(0) 

(0) 

253118 

(2 301 068 354.5% 





253118 

(2 301 068 354.5%) 

(198 414) 

(43.4%) 

(100.0%) 


Part 4: Debtor Age Analysis 


R thousands 

0 - 30 Days 

31 - 60 Days 

61 - 90 Days 

Over 90 Days 

Total 

Actual Bad Debts Written Off to 
Debtors 

Impairment - 
Counci 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

Debtors Age Analysis By Income Source 














Trade and Other Receivables from Exchange Transactions - Water 

6 773 

3.3% 

5 896 

2.9% 

6 778 

3.3% 

185 845 

90.5% 

205 292 

32.1% 




Trade and Other Receivables from Exchange Transactions - Electricity 

16 316 

24.7% 

10613 

16.1% 

4 278 

6.5% 

34 728 

52.7% 

65 935 

10.3% 




Receivables from Non-exchange Transactions - Property Rates 

5078 

5.1% 

3407 

3.4% 

2173 

2.2% 

88 863 

89.3% 

99 519 

15.6% 




Receivables from Exchange Transactions - Waste Water Management 

1240 

3.2% 

905 

2.3% 

670 

1.7% 

35 817 

92.7% 

38 633 

6.0% 




Receivables from Exchange Transactions - Waste Management 

1217 

2.5% 

972 

2.0% 

803 

1.6% 

46 052 

93.9% 

49 044 

7.7% 




Receivables from Exchange Transactions - Property Rental Debtors 














Interest on Arrear Debtor Accounts 

2 777 

1.7% 

2 773 

1.7% 

2 698 

1.6% 

158 650 

95.1% 

166 898 

26.1% 




Recoverable unauthorised, irregular or fruitless and wasteful Expenditure 














Other 

671 

5.0% 

354 

2.7% 

172 

1.3% 

12 098 

91.0% 

13 294 

2.1% 




Total By Income Source 

34 072 

5.3% 

24 919 

3.9% 

17 571 

2.8% 

562 053 

88.0% 

638 615 

100.0% 




Debtors Age Analysis By Customer Group 














Organs of State 

2568 

3.3% 

2473 

3.1% 

2129 

2.7% 

71670 

90.9% 

78 840 

12.3% 




Commercial 

11680 

27.9% 

5630 

13.4% 

1 682 

4.0% 

22 884 

54.6% 

41876 

6.6% 




Households 

19 823 

3.8% 

16817 

3.2% 

13 761 

2.7% 

467498 

90.3% 

517 898 

81.1% 




Other 














Total By Customer Group 

34 072 

5.3% 

24 919 

3.9% 

17 571 

2.8% 

562 053 

88.0% 

638 615 

100.0% 





Part 5: Creditor Age Analysis 


R thousands 

0 - 30 Days 

31 - 60 Days 

61 - 90 Days 

Over 90 Days 

Total 

Amount 


Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Creditor Age Analysis 











Bulk Electricity 

13 755 

100.0% 







13 755 

104.1% 

Bulk Water 

2 941 

100.0% 







2 941 

22.3% 

PAYE deductions 

2 752 

100.0% 







2 752 

20.8% 

VAT (output less input) 

(7 665) 

100.0% 







(7 665) 

(58.0%) 

Pensions / Retirement 











Loan repayments 











Trade Creditors 











Auditor-General 

1425 

100.0% 







1425 

10.8% 

Other 











Total 

13 208 

100.0% 







13 208 

100.0% 


Contact Details 


Municipal Manager 
| Financial Manager 


Mr Samuel Bambo 
| Mr Sasa Mulenga 


Source Local Government Database 


1. All figures in this report are unaudited. 






































LIMPOPO: MODIMOLLE-MOOKGOPONG (LIM368) 

STATEMENT OF CAPITAL AND OPERATING EXPENDITURE FOR THE 3RD QUARTER ENDED 31 MARCH 2018 


Parti: Operating Revenue and Expenditure 


R thousands 

2017/18 

2016/17 

Q3 of 2016/17 
to Q3 of 2017/18 

Budget 

First Quarter 

Second Quarter 

Third Quarter 

Year to Date 

Third Quarter 

appropriation 

Adjusted 

Budget 

Actual 

Expenditure 

1stQas%of 

appropriation 

Actual 

Expenditure 

2nd Q as % of 
Main 

appropriation 

Actual 

Expenditure 

3rd Q as % of 
adjusted budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Operating Revenue and Expenditure 














Operating Revenue 

462 037 

462 037 

124 722 

27.0% 

100 978 

21.9% 

102 613 

22.2% 

328 312 

71.1% 

82 513 

67.7% 

24.4% 

Property rates 

65 378 

65378 

19 647 

30.1% 

15 866 

24.3% 

17 917 

27.4% 

53430 

81.7% 

16432 

74.9% 

9.0% 

Property rates - penalties and collection charges 














Service charges - electricity revenue 

162181 

162 181 

30 524 

18.8% 

31435 

19.4% 

31 611 

19.5% 

93 569 

57.7% 

36 815 

72.3% 

(14.1%) 

Service charges - water revenue 

42031 

42 031 

14 345 

34.1% 

16 063 

38.2% 

15 762 

37.5% 

46169 

109.8% 

298 

49.2% 

5180.4% 

Sen/ice charges - sanitation revenue 

22410 

22410 

3 715 

16.6% 

3 686 

16.4% 

3 711 

16.6% 

11112 

49.6% 

8111 

98.2% 

(54.3%) 

Service charges - refuse revenue 

16 778 

16778 

4 368 

26.0% 

4405 

26.3% 

4 372 

26.1% 

13145 

78.3% 

4 692 

74.3% 

(6.8%) 

Service charges - other 














Rental of facilities and equipment 

608 

608 

154 

25.3% 

118 

19.4% 

187 

30.8% 

460 

75.6% 

91 

34.0% 

104.6% 

Interest earned - external investments 

3 050 

3 050 

247 

8.1% 

245 

8.0% 

126 

4.1% 

619 

20.3% 

1 174 

78.8% 

(89.3%) 

Interest earned ■ outstanding debtors 

29 707 

29707 

7 325 

24.7% 

8 797 

29.6% 

8 751 

29.5% 

24 874 

83.7% 

7156 

79.7% 

22.3% 

Dividends received 














Fines 

161 

161 









0 

.5% 

(100.0%) 

Licences and permits 

8173 

8173 

516 

6.3% 

210 

2.6% 

205 

2.5% 

932 

11.4% 



(100.0%) 

Agency services 











208 

18.2% 

(100.0%) 

Transfers recognised - operational 

105115 

105115 

45 383 

43.2% 

15 896 

15.1% 

19152 

18.2% 

80431 

76.5% 

5 744 

58.7% 

233.4% 

Other own revenue 

6445 

6 445 

(1 503) 

(23.3%) 

4 257 

66.0% 

819 

12.7% 

3 573 

55.4% 

1 792 

119.3% 

(54.3%) 

Gains on disposal of PPE 














Operating Expenditure 

573 771 

573 771 

9 544 

1.7% 

45 528 

7.9% 

142 868 

24.9% 

197 940 

34.5% 

119 651 

58.2% 

19.4% 

Employee related costs 

190673 

190 673 

215 

.1% 

800 

.4% 

73216 

38.4% 

74 232 

38.9% 

44 830 

71.6% 

63.3% 

Remuneration of councillors 

9 718 

9 718 





3 908 

40.2% 

3 908 

40.2% 

2 323 

55.2% 

68.2% 

Debt impairment 

26 665 

26 665 

1 109 

4.2% 

61 

.2% 

10 


1 180 

4.4% 

1 550 

6.8% 

(99.4%) 

Depreciation and asset impairment 

76 947 

76947 





114 

.1% 

114 

.1% 



(100.0%) 

Finance charges 

13 575 

13 575 



28 

.2% 

(28) 

(.2%) 



904 

7.3% 

(103.1%) 

Bulk purchases 

165491 

165491 

3 772 

2.3% 

30 096 

18.2% 

26421 

16.0% 

60 289 

36.4% 

44 858 

89.7% 

(41.1%) 

Other Materials 

8 864 

8 864 

857 

9.7% 

179 

2.0% 

1 687 

19.0% 

2 723 

30.7% 

6212 

47.9% 

(72.8%) 

Contracted services 

54 080 

54 080 

2 042 

3.8% 

21767 

40.2% 

22 036 

40.7% 

45 845 

84.8% 

10 917 

81.9% 

101.9% 

Transfers and grants 





18 


(18) 






(100.0%) 

Other expenditure 

27 756 

27 756 

1 549 

5.6% 

(7421) 

(26.7%) 

15 523 

55.9% 

9 650 

34.8% 

8 058 

41.7% 

92.6% 

Loss on disposal of PPE 














Surplus/fDeficit) 

(111 734) 

(111 734) 

115178 


55 450 


(40 255) 


130 373 


(37 138) 



Transfers recognised - capital 

125231 

125231 



85487 

68.3% 

(60 540) 

(48.3%) 

24 946 

19.9% 



(100.0%) 

Contributions recognised - capital 














Contributed assets 














Surplus/fDeficit) after capital transfers and contributions 

13 496 

13 496 

115178 


140 937 


(100 796) 


155 319 


(37 138) 



Taxation 














Surplus/fDeficit) after taxation 

13 496 

13 496 

115178 


140 937 


(100 796) 


155 319 


(37 138) 



Attributable to minorities 














Surplus/fDeficit) attributable to municipality 

13 496 

13 496 

115178 


140 937 


(100 796) 


155 319 


(37 138) 



Share of surplus/ (deficit) of associate 














Surplus/fDeficit) for the year 

13 496 

13 496 

115178 


140 937 


(100 796) 


155 319 


(37 138) 




Part 2: Capital Revenue and Expenditure 



2017/18 

2016/17 



Budget 

First Quarter 

Second Quarter 

Third Quarter 

Year to Date 

Third Quarter 



Main 

Adjusted 

Actual 

1stQas%of 

Actual 

2nd Q as % of 

Actual 

1 3rd Q a 

s % of 

Actual 

Total 

Actual 

Total 

Q3 of 2016/17 


appropriation 

Budget 

Expenditure 

Main 

Expenditure 

Main 

Expenditure 

adjusted budget 

Expenditure 

Expenditure as 

Expenditure 

Expenditure as 

to Q3 of 2017/18 





appropriation 


appropriation 





% of adjusted 


% of adjusted 


R thousands 











budget 


budget 


Capital Revenue and Expenditure 















Source of Finance 

125 231 

125 231 

7 754 

6.2% 

5 983 

4.8% 

13 015 


10.4% 

26 752 

21.4% 

23 362 

42.0% 

(44.3%) 

National Government 

Provincial Government 

District Municipality 

Other transfers and grants 

125 231 

125 231 

7 754 

6.2% 

5 983 

4.8% 

13 015 


10.4% 

26 752 

21.4% 

23 362 

42.0% 

(44.3%) 

Transfers recognised - capital 

125 231 

125 231 

7 754 

6.2% 

5 983 

4.8% 

13 015 


10.4% 

26 752 

21.4% 

23 362 

42.0% 

(44.3%) 

Internally generated funds 















Public contributions and donations 















Capital Expenditure Standard Classification 

125 231 

125 231 

7 754 

6.2% 

5 983 

4.8% 

13015 


10.4% 

26 752 

21.4% 

23 362 

42.0% 

(44.3%) 

Governance and Administration 















Executive & Council 















Budget & Treasury Office 

Corporate Services 















Community and Public Safety 

2 844 

2844 

36 

1.3% 

418 

14.7% 

673 


23.7% 

1127 

39.6% 

308 

27.6% 

118.2% 

Community & Social Services 















Sport And Recreation 

Public Safety 

Housing 

Health 

2 844 

2 844 

36 

1.3% 

418 

14.7% 

673 


23.7% 

1 127 

39.6% 

308 

27.6% 

118.2% 

Economic and Environmental Services 

10 262 

10 262 

4 081 

39.8% 

219 

2.1% 

940 


9.2% 

5 241 

51.1% 

6 250 

54.5% 

(85.0%) 

Planning and Development 

Road Transport 

Environmental Protection 

10 262 

10 262 

4 081 

39.8% 

219 

2.1% 

940 


9.2% 

5241 

51.1% 

6 250 

54.5% 

(85.0%) 

Trading Services 

112125 

112125 

3 637 

3.2% 

5 345 

4.8% 

11402 


10.2% 

20 384 

18.2% 

16 804 

37.2% 

(32.1%) 

Electricity 

8 000 

8 000 

843 

10.5% 






843 

10.5% 

17 

30.2% 

(100.0%) 

Water 

60 817 

60 817 

825 

1.4% 

1 657 

2.7% 

4830 


7.9% 

7 312 

12.0% 

12 857 

34.5% 

(62.4%) 

Waste Water Management 

38 808 

38808 

1 679 

4.3% 

3 688 

9.5% 

6 572 


16.9% 

11939 

30.8% 

3 930 

51.7% 

67.2% 

Waste Management 

Other 

4500 

4 500 

290 

6.4% 






290 

6.4% 


74.1% 








Part 3: Cash Receipts and Payments 


R thousands 

2017/18 

2016/17 

Q3 of 2016/17 
to Q3 of 2017/18 

Budget 

First Quarter 

Second Quarter 

Third Quarter 

Year to Date 

Third Quarter 

appropriation 

Adjusted 

Budget 

Actual 

Expenditure 

1stQas%of 

Main 

appropriation 

Actual 

Expenditure 

2nd Q as % of 
Main 

appropriation 

Actual 

Expenditure 

3rd Q as % of 
adjusted budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Cash Flow from Operating Activities 














Receipts 

553 287 

553 287 

173 845 

31.4% 

140 709 

25.4% 

136 238 

24.6% 

450 793 

81.5% 

126 791 

81.3% 

7.5% 

Property rates, penalties and collection charges 

62109 

62109 

12 002 

19.3% 

11766 

18.9% 

14 518 

23.4% 

38 286 

61.6% 

10161 

56.6% 

42.9% 

Service charges 

233 546 

233546 

38 991 

16.7% 

41189 

17.6% 

40 510 

17.3% 

120 690 

51.7% 

41994 

65.2% 

(3.5%) 

Other revenue 

15 325 

15325 

15 373 

100.3% 

36 952 

241.1% 

17458 

113.9% 

69 783 

455.4% 

11347 

234.7% 

53.9% 

Government - operating 

105115 

105115 

46477 

44.2% 

15 960 

15.2% 

25216 

24.0% 

87 653 

83.4% 

23 827 

84.3% 

5.8% 

Government - capital 

125231 

125231 

59 604 

47.6% 

33851 

27.0% 

36 735 

29.3% 

130190 

104.0% 

37494 

101.4% 

(2.0%) 

Interest 

11962 

11962 

1 398 

11.7% 

991 

8.3% 

1 801 

15.1% 

4191 

35.0% 

1 968 

40.1% 

(8.5%) 

Dividends 














Payments 

(427 917) 

(427 917) 

(72 389) 

16.9% 

(110 334) 

25.8% 

(127 655) 

29.8% 

(310 378) 

72.5% 

(108 559) 

78.7% 

17.6% 

Suppliers and employees 

(425 911) 

(425911) 

(72 389) 

17.0% 

(110 334 

25.9% 

(127655) 

30.0% 

(310 378) 

72.9% 

(107652) 

79.1% 

18.6% 

Finance charges 

(2 006) 

(2 006 









(906) 

43.0% 

(100.0%) 

Transfers and grants 














Net Cash from/(used) Operating Activities 

125 370 

125 370 

101 456 

80.9% 

30 375 

24.2% 

8 584 

6.8% 

140 415 

112.0% 

18 232 

94.0% 

(52.9%) 

Cash Flow from Investing Activities 














Receipts 







13 700 


13 700 




(100.0%) 

Proceeds on disposal of PPE 














Decrease in non-current debtors 














Decrease in other non-current receivables 














Decrease (increase) in non-current investments 







13 700 


13 700 




(100.0%) 

Payments 

(125 231) 

(125 231) 

(7 754) 

6.2% 

(5 983) 

4.8% 

(15 782) 

12.6% 

(29 519) 

23.6% 

(23 362) 

42.0% 

(32.4%) 

Capital assets 

(125231) 

(125231) 

(7 754) 

6.2% 

(5 983 

4.8% 

(15 782) 

12.6% 

(29 519) 

23.6% 

(23 362) 

42.0% 

(32.4%) 

Net Cash from/(used) Investing Activities 

(125 231) 

(125 231) 

(7 754) 

6.2% 

(5 983) 

4.8% 

(2 082) 

1.7% 

(15 819) 

12.6% 

(23 362) 

42.0% 

(91.1%) 

Cash Flow from Financing Activities 














Receipts 











(37) 


(100.0%) 

Short term loans 














Borrowing long term/refinancing 














Increase (decrease) in consumer deposits 











(37) 


(100.0%) 

Payments 

(160) 

(160) 









(143) 

44.5% 

(100.0%) 

Repayment of borrowing 

(160) 

(160) 









(143) 

44.5% 

(100.0%) 

Net Cash from/(used) Financing Activities 

(160) 

(160) 









(179) 

48.1% 

(100.0%) 

Net lncrease/(Decrease) in cash held 

(20) 

(20) 

93 702 

(467 386.8%) 

24 392 

(121 669.6%) 

6 502 

(32 430.9%) 

124 596 

(621 487.4%) 

(5 309) 

(66.9%) 

(222.5%) 

Cash/cash equivalents at the year begin: 

522 

522 

(74 109) 

(14184.7%; 

19 593 

3 750.2% 

43 985 

8 418.9% 

(74 109) 

(14184.7% 

63 259 

100.0% 

(30.5%) 

Cash/cash equivalents at the year end: 

502 

502 

19 593 

3 899.8% 

43 985 

8 754.9% 

50487 

10 049.0% 

50487 

10 049.0% 

57 950 

11 091.7% 

(12.9%) 


Part 4: Debtor Age Analysis 


R thousands 

0 - 30 Days 

31 - 60 Days 

61 - 90 Days 

Over 90 Days 

Total 

Actual Bad Debts Written Off to 
Debtors 

Impairment - 
Counci 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

Debtors Age Analysis By Income Source 














Trade and Other Receivables from Exchange Transactions - Water 

5 268 

7.3% 

4017 

5.5% 

2488 

3.4% 

60 674 

83.7% 

72447 

20.4% 




Trade and Other Receivables from Exchange Transactions - Electricity 

6 509 

16.6% 

2 228 

5.7% 

1 571 

4.0% 

28 843 

73.7% 

39152 

11.0% 




Receivables from Non-exchange Transactions - Property Rates 

4 769 

5.7% 

2 587 

3.1% 

2404 

2.9% 

73 583 

88.3% 

83 343 

23.5% 




Receivables from Exchange Transactions - Waste Water Management 

1 064 

3.6% 

836 

2.8% 

790 

2.7% 

26 962 

90.9% 

29 651 

8.3% 




Receivables from Exchange Transactions - Waste Management 

1 234 

5.1% 

862 

3.6% 

818 

3.4% 

21 353 

88.0% 

24 267 

6.8% 




Receivables from Exchange Transactions - Property Rental Debtors 














Interest on Arrear Debtor Accounts 

3 236 

4.0% 

3123 

3.9% 

3020 

3.7% 

71 699 

88.4% 

81077 

22.8% 




Recoverable unauthorised, irregular or fruitless and wasteful Expenditure 














Other 

1 158 

4.6% 

947 

3.7% 

528 

2.1% 

22 798 

89.6% 

25432 

7.2% 




Total By Income Source 

23 238 

6.5% 

14 600 

4.1% 

11 619 

3.3% 

305 912 

86.1% 

355 369 

100.0% 




Debtors Age Analysis By Customer Group 














Organs of State 

1 801 

8.7% 

1408 

6.8% 

770 

3.7% 

16 651 

80.7% 

20 630 

5.8% 




Commercial 

5 936 

9.3% 

2 311 

3.6% 

2130 

3.3% 

53429 

83.7% 

63 807 

18.0% 




households 

13 737 

5.7% 

9 671 

4.0% 

7 963 

3.3% 

210423 

87.0% 

241 795 

68.0% 




Other 

1763 

6.1% 

1210 

4.2% 

756 

2.6% 

25408 

87.2% 

29137 

8.2% 




Total By Customer Group 

23 238 

6.5% 

14 600 

4.1% 

11 620 

3.3% 

305 912 

86.1% 

355 369 

100.0% 





Part 5: Creditor Age Analysis 


R thousands 

0-30 Days 

| 31-60 Days 

61 - 90 Days 

Over 90 Days 

Total 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Creditor Age Analysis 











Bulk Electricity 

26489 

71.5% 

6534 

17.6% 

4 010 

10.8% 



37 033 

43.4% 

Bulk Water 

866 

5.9% 

1 719 

11.8% 

81 

.6% 

11917 

81.7% 

14 583 

17.1% 

PAYE deductions 











VAT (output less input) 











Pensions / Retirement 











Loan repayments 











Trade Creditors 

822 

2.5% 

272 

.8% 

28 

.1% 

31524 

96.6% 

32 646 

38.3% 

Auditor-General 







999 

100.0% 

999 

1.2% 

Other 











Total 

28177 

33.0% 

8 526 

10.0% 

4119 

4.8% 

44 440 

52.1% 

85 262 

100.0% 


Contact Details ___ 

Municipal Manager I Mr OMBALIPHINEAS SEBOLA 1014 7182077 

Financial Manager _ | Mr Silhole M.J _ | 014 7182052 


Source Local Government Database 


1. All figures in this report are unaudited. 


















LIMPOPO: WATERBERG (DC36) 

STATEMENT OF CAPITAL AND OPERATING EXPENDITURE FOR THE 3RD QUARTER ENDED 31 MARCH 2018 


Parti: Operating Revenue and Expenditure 



2017/18 

2016/17 



Budget 

First Quarter 

Second Quarter 

Third Quarter 

Year to Date 

Third Quarter 



Main 

Adjusted 

Actual 

1stQas%of 

Actual 

2nd Q as % of 

Actual 

3rd Q as % of 

Actual 

Total 

Actual 

Total 

Q3 of 2016/17 


appropriation 

Budget 

Expenditure 

Main 

Expenditure 

Main 

Expenditure 

adjusted budget 

Expenditure 

Expenditure as 

Expenditure 

Expenditure as 

to Q3 of 2017/18 





appropriation 


appropriation 




% of adjusted 


% of adjusted 


R thousands 










budget 


budget 


Operating Revenue and Expenditure 














Operating Revenue 

133181 

135181 

52 099 

39.1% 

38 240 

28.7% 

32 095 

23.7% 

122 434 

90.6% 

31 817 

87.2% 

.9% 

Property rates 

Property rates - penalties and collection charges 

Service charges - electricity revenue 

Service charges - water revenue 

Service charges - sanitation revenue 

Service charges - refuse revenue 

Service charges - other 

Rental of facilities and equipment 

1 966 


216 

11.0% 

268 

13.6% 

196 

10.0% 


34.6% 

202 

53.0% 

(3.0%) 

Interest earned - external investments 

7 795 

9 795 

2 676 

34.3% 

2235 

28.7% 

2403 

24.5% 

7 314 

74.7% 

3 050 

103.0% 

(21.2%) 

Interest earned ■ outstanding debtors 

0 

0 

0 

1.9% 

0 

18.8% 

0 

3.8% 

0 

34.9% 



(100.0%) 

Dividends received 

Fines 

Licences and permits 

Agency services 

Transfers recognised - operational 

123 388 

123388 

49 204 

39.9% 

35 731 

29.0% 

29486 

23.9% 

114421 

92.7% 

28 555 

87.4% 

3.3% 

Other own revenue 

32 

32 

3 

7.9% 

6 

19.8% 

10 

32.7% 

19 

60.4% 

10 

4.1% 

3.1% 

Gains on disposal of PPE 














Operating Expenditure 

161 728 

163 928 

29 663 

18.3% 

18 247 

11.3% 

8 924 

5.4% 

56 834 

34.7% 

34 563 

55.7% 

(74.2%) 

Employee related costs 

90 832 

88443 

20 814 

22.9% 

3 


23 


20 840 

23.6% 

17 385 

63.3% 

(99.9%) 

Remuneration of councillors 

7 841 

8 081 

1 781 

22.7% 





1 781 

22.0% 

1 698 

66.3% 

(100.0%) 

Debt impairment 

Depreciation and asset impairment 

Finance charges 

Bulk purchases 

.69, 

»•>, 









343 

12.0% 

(100.0%) 

Contracted services 

6 964 

6 964 

285 

4.1% 

317 

4.6% 

182 

2.6% 

784 

11.3% 

2 742 

35.0% 

(93.4%) 

Transfers and grants 

3 000 

3 200 

1 559 

52.0% 

11290 

376.3% 

3 569 

111.5% 

16419 

513.1% 

7 566 


(52.8%) 

Other expenditure 

44400 

48 549 

5223 

11.8% 

6 636 

14.9% 

5150 

10.6% 

17 009 

35.0% 

4 829 

20.7% 

6.6% 

Loss on disposal of PPE 












41.1% 


Surplus/(Deficit) 

(28 547) 

(28 747) 

22 436 


19 994 


23170 


65 600 


(2 746) 



Transfers recognised - capital 














Contributions recognised - capital 















(28 547) 

(28 747) 

22 436 


19 994 


23170 




(2 746) 



Surplus/(Deficit) after capital transfers and contributions 




65 600 




Taxation 














Surplus/(Deficit) after taxation 

(28 547) 

(28 747) 

22 436 


19 994 


23170 


65 600 


(2 746) 



Attributable to minorities 














Surplus/fDeficit) attributable to municipality 

(28 547) 

(28 747) 

22 436 


19 994 


23170 


65 600 


(2 746) 



Share of surplus/ (deficit) of associate 














Surplus/(Deficit) for the year 

(28 547) 

(28 747) 

22 436 


19 994 


23170 


65 600 


(2 746) 




Part 2: Capital Revenue and Expenditure 


R thousands 

2017/18 

2016/17 

Q3 of 2016/17 
to Q3 of 2017/18 

Budget 

First Quarter 

Second Quarter 

Third Quarter 

Year to Date 

Third Quarter 

appropriation 

Adjusted 

Budget 

Actual 

Expenditure 

1stQas%of 

appropriation 

Actual 

Expenditure 

2nd Q as % of 
Main 

appropriation 

Actual 

Expenditure 

3rd Q as % of 
adjusted budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Capital Revenue and Expenditure 

Source of Finance 

National Government 

Provincial Government 

District Municipality 

Other transfers and grants 

Transfers recognised - capital 

Capital Expenditure Standard Classification 

Governance and Administration 

Executive & Council 

Budget & Treasury Office 

Corporate Services 

Community and Public Safety 

Sport And Recreation 

Public Safety 

Housing 

Health 

Economic and Environmental Services 

Planning and Development 

Road Transport 

Environmental Protection 

Trading Services 

Electricity 

Water 

Waste Water Management 

Waste Management 

Other 

300 

300 

300 

300 

300 

300 

300 

300 

300 

300 

300 

300 







































Part 3: Cash Receipts and Payments 



2017/18 

2016/17 



Budget 

First Quarter 

Second Quarter 

Third Quarter 

Year to Date 

Third Quarter 



Main 

Adjusted 

Actual 

1stQas%of 

Actual 

2nd Q as % of 

Actual 

3rd Q as % of 

Actual 

Total 

Actual 

Total 

Q3 of 2016/17 


appropriation 

Budget 

Expenditure 

Main 

Expenditure 

Main 

Expenditure 

adjusted budget 

Expenditure 

Expenditure as 

Expenditure 

Expenditure as 

to Q3 of 2017/18 

R thousands 




appropriation 


appropriation 




% of adjusted 
budget 


% of adjusted 
budget 


Cash Flow from Operating Activities 














Receipts 

133181 

133181 

52 099 

39.1% 

38 240 

28.7% 

32 095 

24.1% 

122 434 

91.9% 

31 817 

87.2% 

.9% 

Property rates, penalties and collection charges 

Service charges 

9 793 

9 793 

216 

2.2% 

268 

2.7% 

196 

2.0% 

680 

6.9% 

202 

53.0% 

(3.0%) 

Other revenue 



3 


6 


10 


19 


10 

4.1% 

3.1% 

Government - operating 

Government ■ capital 

123 388 

123 388 

49 204 

39.9% 

35 731 

29.0% 

29486 

23.9% 

114421 

92.7% 

28 555 

87.4% 

3.3% 

Interest 



2 677 


2235 


2403 


7 314 


3 050 

103.0% 

(21.2%) 

Dividends 














Payments 

Suppliers and employees 

(146 666) 

(143 666) 

(146 666) 

(143666) 

(29 663) 

(28 104) 

20.2% 

19.6% 

(18 247) 

(6 956 

12.4% 

4.8% 

(8 924) 

(5 355) 

6.1% 

3.7% 

(56 834) 

(40 415) 

38.8% 

28.1% 

(34 220) 

(26 653) 

59.5% 

45.1% 

(73.9%) 

(79.9%) 

Finance charges 

Transfers and grants 

(3 000) 

(3 000) 

(1 559) 

52.0% 

(11290) 

376.3% 

(3 569) 

119.0% 

(16419) 

547.3% 

(7 566) 


(52.8%) 

Net Cash from/(used) Operating Activities 

(13 485) 

(13 485) 

22 436 

(166.4%) 

19 994 

(148.3%) 

23170 

(171.8%) 

65 600 

(486.5%) 

(2 403) 

(300.4%) 

(1 064.2%) 

Cash Flow from Investing Activities 














Receipts 

Proceeds on disposal of PPE 














Decrease in non-current debtors 

Decrease in other non-current receivables 














Decrease (increase) in non-current investments 

Payments 

Capital assets 














Net Cash from/(used) Investing Activities 














Cash Flow from Financing Activities 














Receipts 

Short term loans 














Borrowing long term/refinancing 

Increase (decrease) in consumer deposits 














Payments 

Repayment of borrowing 














Net Cash from/(used) Financing Activities 














Net lncrease/(Decrease) in cash held 

(13 485) 

(13 485) 

22 436 

(166.4%) 

19 994 

(148.3%) 

23170 

(171.8%) 

65 600 

(486.5%) 

(2 403) 

(300.4%) 

(1 064.2%) 

Cash/cash equivalents at the year begin: 

5005 

5 005 

104 295 

2 083.7% 

126 731 

2 532.0% 

146 725 

2 931.5% 

104 295 

2 083.7% 

154 551 


(5.1%) 

Cash/cash equivalents at the year end: 

(8 480) 

(8 480) 

126 731 

(1 494.6%) 

146 725 

(1 730.3%) 

169 895 

(2 003.6%) 

169 895 

(2 003.6%) 

152148 

(1 244.9%) 

11.7% 


Part 4: Debtor Age Analysis 


R thousands 

0 - 30 Days 

31 - 60 Days 

61 - 90 Days 

Over 90 Days 

Total 

Actual Bad Debts Written Off to 
Debtors 

Impairment - 
Counci 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

Debtors Age Analysis By Income Source 

Trade and Other Receivables from Exchange Transactions - Water 

Trade and Other Receivables from Exchange Transactions - Electricity 
Receivables from Non-exchange Transactions - Property Rates 

Receivables from Exchange Transactions - Waste Water Management 
Receivables from Exchange Transactions - Waste Management 

Receivables from Exchange Transactions - Property Rental Debtors 

Interest on Arrear Debtor Accounts 

Recoverable unauthorised, irregular or fruitless and wasteful Expenditure 
Other 

61 

97.7% 


2.0% 

0 

.3% 



62 

100.0% 




Total By Income Source 

61 

97.7% 

1 

2.0% 

0 

.3% 



62 

100.0% 




Debtors Age Analysis By Customer Group 

Organs of State 

Commercial 

Households 

Other 

61 

97.7% 


2.0% 

0 

.3% 



62 

100.0% 




Total By Customer Group 

61 

97.7% 

1 

2.0% 

0 

.3% 



62 

100.0% 





Part 5: Creditor Age Analysis 


R thousands 

0 - 30 Days 

31 - 60 Days 

61 - 90 Days 

Over 90 Days 

Total 

Amount 


Amount 

% 

Amount 

% 

Amount 

% 

Amount 


Creditor Age Analysis 

Bulk Electridty 

Bulk Water 

PAYE deductions 

VAT (output less input) 

Pensions / Retirement 

Loan repayments 

Trade Creditors 

Auditor-General 

Other 

452 

100.0% 







452 

100.0% 

Total 

452 

100.0% 







452 

100.0% 


Contact Details 


Municipal Manager 
| Financial Manager 


Source Local Government Database 


1. All figures in this report are unaudited. 



















































LIMPOPO: EPHRAIM MOGALE (LIM471) 

STATEMENT OF CAPITAL AND OPERATING EXPENDITURE FOR THE 3RD QUARTER ENDED 31 MARCH 2018 


Parti: Operating Revenue and Expenditure 


R thousands 

2017/18 

2016/17 

Q3 of 2016/17 
to Q3 of 2017/18 

Budget 

First Quarter 

Second Quarter 

Third Quarter 

Year to Date 

Third Quarter 

appropriation 

Adjusted 

Budget 

Actual 

Expenditure 

1stQas%of 

appropriation 

Actual 

Expenditure 

2nd Q as % of 
Main 

appropriation 

Actual 

Expenditure 

3rd Q as % of 
adjusted budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Operating Revenue and Expenditure 














Operating Revenue 

241 629 

241 629 

80 820 

33.4% 

27 493 

11.4% 

61 903 

25.6% 

170 216 

70.4% 

59131 

87.8% 

4.7% 

Property rates 

35128 

35128 

8 759 

24.9% 

8560 

24.4% 

8 562 

24.4% 

25 881 

73.7% 

9 871 

82.8% 

(13.3%) 

Property rates - penalties and collection charges 














Service charges - electricity revenue 

48 686 

48 686 

10 964 

22.5% 

13 679 

28.1% 

12461 

25.6% 

37105 

76.2% 

11573 

73.8% 

7.7% 

Service charges - water revenue 














Service charges - sanitation revenue 














Service charges - refuse revenue 

4 968 

4 968 

1 003 

20.2% 

1 008 

20.3% 

949 

19.1% 

2 960 

59.6% 

2 908 

109.1% 

(67.4%) 

Service charges - other 














Rental of facilities and equipment 

151 

151 

214 

141.3% 

80 

52.6% 

35 

23.3% 

329 

217.2% 


28.9% 

(100.0%) 

Interest earned - external investments 

6 933 

6 933 

1 369 

19.7% 

662 

9.6% 

2 961 

42.7% 

4 992 

72.0% 

1 075 

27.0% 

175.5% 

Interest earned ■ outstanding debtors 

5 037 

5 037 

982 

19.5% 

1 524 

30.3% 

1 610 

32.0% 

4116 

81.7% 

1070 

73.0% 

50.4% 

Dividends received 














Fines 

263 

263 

18 

6.8% 

23 

8.6% 

26 

9.8% 

66 

25.2% 

38 

78.0% 

(32.8%) 

Licences and permits 

3181 

3181 

1 887 

59.3% 

1 363 

42.8% 

2124 

66.8% 

5 374 

168.9% 

587 

59.7% 

261.8% 

Agency services 

7 636 

7 636 

1 599 

20.9% 



335 

4.4% 

1 935 

25.3% 

1 399 

73.8% 

(76.0%) 

Transfers recognised - operational 

127 358 

127 358 

51570 

40.5% 



30 941 

24.3% 

82 511 

64.8% 

29 737 

98.0% 

4.1% 

Other own revenue 

2 288 

2 288 

2455 

107.3% 

595 

26.0% 

1 898 

83.0% 

4 948 

216.3% 

553 

145.8% 

243.1% 

Gains on disposal of PPE 











320 

53.3% 

(100.0%) 

Operating Expenditure 

270 154 

270 154 

87 763 

32.5% 

66 472 

24.6% 

40 807 

15.1% 

195 042 

72.2% 

44161 

47.5% 

(7.6%) 

Employee related costs 

82 322 

82 322 

16 847 

20.5% 

17 939 

21.8% 

17 830 

21.7% 

52615 

63.9% 

14 544 

60.0% 

22.6% 

Remuneration of councillors 

12 596 

12 596 

3473 

27.6% 

2911 

23.1% 

3204 

25.4% 

9 589 

76.1% 

2 654 

67.9% 

20.7% 

Debt impairment 

7 514 

7 514 












Depreciation and asset impairment 

45 000 

45000 












Finance charges 

422 

422 

91 

21.6% 

35 

8.3% 

25 

6.0% 

152 

35.9% 

204 

153.6% 

(87.6%) 

Bulk purchases 

31703 

31703 

6 940 

21.9% 

6 591 

20.8% 

6 684 

21.1% 

20215 

63.8% 

8610 

63.6% 

(22.4%) 

Other Materials 

10 854 

10 854 

322 

3.0% 

585 

5.4% 

809 

7.5% 

1 716 

15.8% 

2033 

29.8% 

(60.2%) 

Contracted services 

13 509 

13509 

5 805 

43.0% 

2 298 

17.0% 

1 958 

14.5% 

10 061 

74.5% 


14.4% 

(100.0%) 

Transfers and grants 

2 910 

2 910 





100 

3.4% 

100 

3.4% 

8 

.3% 

1 216.2% 

Other expenditure 

63 323 

63 323 

54285 

85.7% 

35441 

56.0% 

10197 

16.1% 

99 924 

157.8% 

15 673 

73.5% 

(34.9%) 

Loss on disposal of PPE 





671 




671 


435 


(100.0%) 

Surplus/(Deficit) 

(28 525) 

(28 525) 

(6 943) 


(38 979) 


21 095 


(24 826) 


14 970 



Transfers recognised - capital 

44 810 

44 810 

74 216 

165.6% 

41255 

92.1% 



115471 

257.7% 

1 283 

4.5% 

(100.0%) 

Contributions recognised - capital 














Contributed assets 














Surplus/(Deficit) after capital transfers and contributions 

16 285 

16 285 

67 274 


2 276 


21 095 


90 645 


16 253 



Taxation 














Surplus/(Deficit) after taxation 

16 285 

16 285 

67 274 


2 276 


21 095 


90 645 


16 253 



Attributable to minorities 














Surplus/fDeficit) attributable to municipality 

16 285 

16 285 

67 274 


2 276 


21 095 


90 645 


16 253 



Share of surplus/ (deficit) of associate 














Surplus/(Deficit) for the year 

16 285 

16 285 

67 274 


2 276 


21 095 


90 645 


16 253 




Part 2: Capital Revenue and Expenditure 







2017/18 





2016/17 



Budget 

First Quarter 

Second Quarter 

Third Quarter 

Year to Date 

Third Quarter 


R thousands 

appropriation 

Adjusted 

Budget 

Actual 

Expenditure 

1stQas%of 

appropriation 

Actual 

Expenditure 

2nd Q as % of 
Main 

appropriation 

Actual 

Expenditure 

3rd Q as % of 
adjusted budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Q3 of 2016/17 
to Q3 of 2017/18 

Capital Revenue and Expenditure 

Source of Finance 

61 285 

9 424 

4 649 

7.6% 

29 548 

48.2% 

16 396 

174.0% 

50 593 

536.8% 

6 727 

24.3% 

143.7% 

National Government 

44 810 




29497 

65.8% 

14 247 


43 744 


4 630 

14.0% 

207.7% 

Provincial Government 














District Municipality 














Other transfers and grants 














Transfers recognised - capital 

44 810 




29 497 

65.8% 

14247 


43 744 


4 630 

14.0% 

207.7% 

Borrowing 














Internally generated funds 

16475 

9424 

4 649 

28.2% 

51 

.3% 

2149 

22.8% 

6 849 

72.7% 

2 097 

13.8% 

2.5% 

Public contributions and donations 














Capital Expenditure Standard Classification 

61 285 

9 424 

4 649 

7.6% 

29 548 

48.2% 

16 396 

174.0% 

50 593 

536.8% 

6 727 

24.3% 

143.7% 

Governance and Administration 

2 090 

2 045 

31 

1.5% 

51 

2.4% 

69 

3.4% 

151 

7.4% 

385 

28.8% 

(82.1%) 

Executive & Council 

1 050 

1 050 












Budget & Treasury Office 

1 040 

680 

5 

.5% 





5 

.7% 




Corporate Services 


315 

26 


51 


69 

22.0% 

146 

46.3% 

385 


(82.1%) 

Community and Public Safety 

3 570 

2120 





455 

21.5% 

455 

21.5% 



(100.0%) 

Community & Social Services 

2470 

2 070 





160 

7.7% 

160 

7.7% 


.1% 

(100.0%) 

Sport And Recreation 














Public Safety 

900 






295 


295 




(100.0%) 

Housing 

200 

50 












Health 














Economic and Environmental Services 

52 035 

3112 

4 619 

8.9% 

29 497 

56.7% 

14247 

457.8% 

48 363 

1 554.0% 

5 871 

15.2% 

142.7% 

Planning and Development 

1 500 

1600 












Road Transport 

50 535 

1512 

4 619 

9.1% 

29497 

58.4% 

14247 

942.2% 

48 363 

3 198.4% 

5 871 

15.2% 

142.7% 

Environmental Protection 














Trading Services 

3 590 

2147 





1 625 

75.7% 

1 625 

75.7% 

470 

122.1% 

245.5% 

Electricity 

2 200 

2147 





1 146 

53.4% 

1 146 

53.4% 

470 

9.6% 

143.8% 

Water 














Waste Water Management 














Waste Management 

1 390 






479 


479 




(100.0%) 

Other 




















Part 3: Cash Receipts and Payments 


R thousands 

2017/18 

2016/17 

Q3 of 2016/17 
to Q3 of 2017/18 

Budget 

First Quarter 

Second Quarter 

Third Quarter 

Year to Date 

Third Quarter 

appropriation 

Adjusted 

Budget 

Actual 

Expenditure 

1stQas%of 

appropriation 

Actual 

Expenditure 

2nd Q as % of 
Main 

appropriation 

Actual 

Expenditure 

3rd Q as % of 
adjusted budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Cash Flow from Operating Activities 














Receipts 

269 351 

290 682 

118 304 

43.9% 

25 459 

9.5% 

54 899 

18.9% 

198 662 

68.3% 

53 207 

81.1% 

3.2% 

Property rates, penalties and collection charges 

28 805 

28753 

4 625 

16.1% 

6 559 

22.8% 

5246 

18.2% 

16430 

57.1% 

4 745 

57.0% 

10.6% 

Service charges 

43897 

53597 

10457 

23.8% 

12 840 

29.3% 

12 923 

24.1% 

36 220 

67.6% 

13 300 

89.7% 

(2.8%) 

Other revenue 

13 519 

20291 

28 861 

213.5% 

3482 

25.8% 

4309 

21.2% 

36 651 

180.6% 

3 794 

82.4% 

13.6% 

Government - operating 

127 358 

127 358 

53452 

42.0% 



30 941 

24.3% 

84 393 

66.3% 

29 783 

99.4% 

3.9% 

Government - capital 

44 810 

44 810 

20447 

45.6% 





20447 

45.6% 

464 

39.2% 

(100.0%) 

Interest 

10 963 

15873 

462 

4.2% 

2 579 

23.5% 

1481 

9.3% 

4 522 

28.5% 

1 120 

46.8% 

32.2% 

Dividends 














Payments 

(219 140) 

(273 059) 

(46 022) 

21.0% 

(55 298) 

25.2% 

(39 864) 

14.6% 

(141 185) 

51.7% 

(48 791) 

59.9% 

(18.3%) 

Suppliers and employees 

(215 807) 

(270236) 

(45 627) 

21.1% 

(55 063) 

25.5% 

(39 521) 

14.6% 

(140 210) 

51.9% 

(43 560) 

58.0% 

(9.3%) 

Finance charges 

(422) 

(422) 

(198) 

46.9% 

(35) 

8.3% 

(42) 

9.8% 

(275) 

65.0% 

(74) 

44.6% 

(43.8%) 

Transfers and grants 

(2 910) 

(2 401) 

(198) 

6.8% 

(200) 

6.9% 

(302) 

12.6% 

(700) 

29.1% 

(5 157) 

209.9% 

(94.1%) 

Net Cash from/(used) Operating Activities 

50 211 

17 623 

72 281 

144.0% 

(29 838) 

(59.4%) 

15 035 

85.3% 

57 478 

326.2% 

4 416 

160.9% 

240.5% 

Cash Flow from Investing Activities 














Receipts 














Proceeds on disposal of PPE 














Decrease in non-current debtors 














Decrease in other non-current receivables 














Decrease (increase) in non-current investments 














Payments 

(61 285) 




(8 979) 

14.7% 

(4 474) 


(13454) 


(3 710) 

16.5% 

20.6% 

Capital assets 

(61 285) 




(8 979 

14.7% 

(4 474) 


(13 454) 


(3 710) 

16.5% 

20.6% 

Net Cash from/(used) Investing Activities 

(61 285) 




(8 979) 

14.7% 

(4 474) 


(13 454) 


(3 710) 

17.1% 

20.6% 

Cash Flow from Financing Activities 














Receipts 














Short term loans 














Borrowing long term/refinancing 














Increase (decrease) in consumer deposits 














Payments 







(126) 


(126) 


(225) 

57.1% 

(43.8%) 

Repayment of borrowing 







(126) 


(126) 


(225) 

57.1% 

(43.8%) 

Net Cash from/(used) Financing Activities 







(126) 


(126) 


(225) 

57.1% 

(43.8%) 

Net lncrease/(Decrease) in cash held 

(11 074) 

17 623 

72 281 

(652.7%) 

(38 818) 

350.5% 

10 434 

59.2% 

43 898 

249.1% 

481 

(460.0%) 

2 069.8% 

Cash/cash equivalents at the year begin: 

130 000 


118 926 

91.5% 

191 208 

147.1% 

152 390 


118 926 


176 590 

92.2% 

(13.7%) 

Cash/cash equivalents at the year end: 

118 926 

17 623 

191 208 

160.8% 

152 390 

128.1% 

162 824 

923.9% 

162 824 

923.9% 

177 071 

181.7% 

(8.0%) 


Part 4: Debtor Age Analysis 


R thousands 

0 - 30 Days 

31 - 60 Days 

61 - 90 Days 

Over 90 Days 

Total 

Actual Bad Debts Written Off to 
Debtors 

Impairment - 
Counci 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

Debtors Age Analysis By Income Source 














Trade and Other Receivables from Exchange Transactions - Water 














Trade and Other Receivables from Exchange Transactions - Electricity 

3854 

37.6% 

553 

5.4% 

288 

2.8% 

5 554 

54.2% 

10 249 

10.9% 




Receivables from Non-exchange Transactions - Property Rates 

2 539 

4.1% 

1422 

2.3% 

1 382 

2.2% 

56 291 

91.3% 

61 633 

65.8% 




Receivables from Exchange Transactions - Waste Water Management 














Receivables from Exchange Transactions - Waste Management 

276 

9.0% 

114 

3.7% 

101 

3.3% 

2 564 

83.9% 

3 054 

3.3% 




Receivables from Exchange Transactions - Property Rental Debtors 














Interest on Arrear Debtor Accounts 














Recoverable unauthorised, irregular or fruitless and wasteful Expenditure 














Other 

731 

3.9% 

609 

3.3% 

496 

2.7% 

16 868 

90.2% 

18 704 

20.0% 




Total By Income Source 

7 400 

7.9% 

2 698 

2.9% 

2 267 

2.4% 

81 276 

86.8% 

93 640 

100.0% 




Debtors Age Analysis By Customer Group 














Organs of State 














Commercial 














Households 














Other 

7400 

7.9% 

2 698 

2.9% 

2 267 

2.4% 

81276 

86.8% 

93 640 

100.0% 




Total By Customer Group 

7 400 

7.9% 

2 698 

2.9% 

2 267 

2.4% 

81 276 

86.8% 

93 640 

100.0% 





Part 5: Creditor Age Analysis 


R thousands 

0 - 30 Days 

31 - 60 Days 

61 - 90 Days 

Over 90 Days 

Total 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Creditor Age Analysis 

Bulk Electridty 

Bulk Water 

PAYE deductions 

VAT (output less input) 

Pensions / Retirement 

Loan repayments 

Trade Creditors 

Auditor-General 

Other 











Total 












Contact Details 


Municipal Manager 
| Financial Manager 


Source Local Government Database 


1. All figures in this report are unaudited. 



































LIMPOPO: ELIAS MOTSOALEDI (LIM472) 

STATEMENT OF CAPITAL AND OPERATING EXPENDITURE FOR THE 3RD QUARTER ENDED 31 MARCH 2018 


Parti: Operating Revenue and Expenditure 


R thousands 

2017/18 

2016/17 

Q3 of 2016/17 
to Q3 of 2017/18 

Budget 

First Quarter 

Second Quarter 

Third Quarter 

Year to Date 

Third Quarter 

appropriation 

Adjusted 

Budget 

Actual 

Expenditure 

1stQas%of 

appropriation 

Actual 

Expenditure 

2nd Q as % of 
Main 

appropriation 

Actual 

Expenditure 

3rd Q as % of 
adjusted budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Operating Revenue and Expenditure 














Operating Revenue 

392 023 

444 744 

137 794 

35.1% 

100 258 

25.6% 

92 330 

20.8% 

330 382 

74.3% 

44 622 

77.2% 

106.9% 

Property rates 

26472 

34 805 

11106 

42.0% 

7401 

28.0% 

7 506 

21.6% 

26013 

74.7% 

5 593 

71.0% 

34.2% 

Property rates - penalties and collection charges 














Service charges - electricity revenue 

81206 

81206 

18 873 

23.2% 

18 397 

22.7% 

11912 

14.7% 

49182 

60.6% 

20 059 

79.9% 

(40.6%) 

Service charges - water revenue 














Service charges - sanitation revenue 














Service charges - refuse revenue 

8 616 

11616 

3 563 

41.4% 

1 886 

21.9% 

2 028 

17.5% 

7476 

64.4% 

1 776 

74.1% 

14.2% 

Service charges - other 














Rental of facilities and equipment 

1 935 

1000 

147 

7.6% 

302 

15.6% 

192 

19.2% 

640 

64.0% 

291 

43.9% 

(34.1%) 

Interest earned - external investments 

3 701 

2 500 

689 

18.6% 

312 

8.4% 

540 

21.6% 

1 540 

61.6% 

663 

59.0% 

(18.6%) 

Interest earned ■ outstanding debtors 

6 260 

14 260 

4566 

72.9% 

1 606 

25.7% 

7064 

49.5% 

13 236 

92.8% 

1 748 

73.4% 

304.2% 

Dividends received 














Fines 

30 000 

55016 

2410 

8.0% 

1 331 

4.4% 

2462 

4.5% 

6 203 

11.3% 

804 

16.9% 

206.4% 

Licences and permits 

5171 

4 500 

1 187 

23.0% 

821 

15.9% 

1452 

32.3% 

3459 

76.9% 

729 

63.6% 

99.2% 

Agency services 














Transfers recognised - operational 

226163 

226 163 

94 908 

42.0% 

62 397 

27.6% 

56 666 

25.1% 

213 971 

94.6% 

12 677 

80.4% 

347.0% 

Other own revenue 

2499 

13 678 

345 

13.8% 

5 806 

232.4% 

110 

.8% 

6 261 

45.8% 

283 

68.2% 

(61.1%) 

Gains on disposal of PPE 







2400 


2400 




(100.0%) 

Operating Expenditure 

386 388 

431 132 

79 840 

20.7% 

104 013 

26.9% 

76 442 

17.7% 

260 295 

60.4% 

67 395 

59.9% 

13.4% 

Employee related costs 

123460 

126137 

19 563 

15.8% 

51814 

42.0% 

28 911 

22.9% 

100 287 

79.5% 

26 570 

76.1% 

8.8% 

Remuneration of councillors 

22113 

23430 

5083 

23.0% 

5 084 

23.0% 

6 094 

26.0% 

16 260 

69.4% 

5 538 

74.2% 

10.0% 

Debt impairment 

26 372 

26372 












Depreciation and asset impairment 

51 200 

51200 









27 

.1% 

(100.0%) 

Finance charges 

3124 

2124 

196 

6.3% 

95 

3.0% 

112 

5.3% 

403 

19.0% 

465 

65.9% 

(76.0%) 

Bulk purchases 

69165 

70165 

14 269 

20.6% 

16217 

23.4% 

16 817 

24.0% 

47 303 

67.4% 

9984 

63.7% 

68.4% 

Other Materials 

13497 

11821 

2800 

20.7% 

3 811 

28.2% 

2492 

21.1% 

9103 

77.0% 

2421 

65.3% 

2.9% 

Contracted services 

25 350 

65237 

18426 

72.7% 

13215 

52.1% 

11544 

17.7% 

43185 

66.2% 

10 931 

83.0% 

5.6% 

Transfers and grants 

3 724 

3 724 

3194 

85.8% 

2617 

70.3% 

308 

8.3% 

6118 

164.3% 

1255 

101.3% 

(75.5%) 

Other expenditure 

48 384 

50923 

16310 

33.7% 

11160 

23.1% 

10164 

20.0% 

37 634 

73.9% 

10205 

62.8% 

(.4%) 

Loss on disposal of PPE 














Surplus/fDeficit) 

5 635 

13 612 

57 954 


(3 754) 


15 888 


70 088 


(22 772) 



Transfers recognised - capital 

70 860 

91349 

23 906 

33.7% 

26 369 

37.2% 

14 747 

16.1% 

65 023 

71.2% 

12 339 

62.5% 

19.5% 

Contributions recognised - capital 














Contributed assets 














Surplus/fDeficit) after capital transfers and contributions 

76 495 

104 961 

81 859 


22 615 


30 636 


135110 


(10 433) 



Taxation 














Surplus/fDeficit) after taxation 

76 495 

104 961 

81 859 


22 615 


30 636 


135110 


(10 433) 



Attributable to minorities 














Surplus/fDeficit) attributable to municipality 

76 495 

104 961 

81 859 


22 615 


30 636 


135110 


(10 433) 



Share of surplus/ (deficit) of associate 














Surplus/fDeficit) for the year 

76 495 

104 961 

81 859 


22 615 


30 636 


135110 


(10 433) 




Part 2: Capital Revenue and Expenditure 



2017/18 

2016/17 



Budget 

First Quarter 

Second Quarter 

Third Quarter 

Year to Date 

Third Quarter 



Main 

Adjusted 

Actual 

1stQas%of 

Actual 

2nd Q as % of 

Actual 

1 3rd Q a 

s % of 

Actual 

Total 

Actual 

Total 

Q3 of 2016/17 


appropriation 

Budget 

Expenditure 

Main 

Expenditure 

Main 

Expenditure 

adjusted budget 

Expenditure 

Expenditure as 

Expenditure 

Expenditure as 

to Q3 of 2017/18 





appropriation 


appropriation 





% of adjusted 


% of adjusted 


R thousands 











budget 


budget 


Capital Revenue and Expenditure 















Source of Finance 

77 302 

104 560 

18 578 

24.0% 

27 486 

35.6% 

19 695 


18.8% 

65 759 

62.9% 

5 858 

61.9% 

236.2% 

National Government 

Provincial Government 

District Municipality 

Other transfers and grants 

62158 

80131 


28.9% 

22 747 

36.6% 

13 073 


16.3% 


67.2% 

4 683 

61.4% 

179.1% 

Transfers recognised - capital 

62158 

80131 

17 989 

28.9% 

22 747 

36.6% 

13 073 


16.3% 

53 809 

67.2% 

4 683 

61.4% 

179.1% 

Internally generated funds 

15144 

24 429 

589 

3.9% 

4 739 

31.3% 

6 622 


27.1% 

11 950 

48.9% 

1 175 

63.5% 

463.6% 

Public contributions and donations 















Capital Expenditure Standard Classification 

77 302 

104 560 

18 578 

24.0% 

27 486 

35.6% 

19 695 


18.8% 

65 759 

62.9% 

5 858 

61.9% 

236.2% 

Governance and Administration 

500 

1 300 

378 

75.6% 



112 


8.6% 

490 

37.7% 

675 

73.1% 

(83.5%) 

Executive & Council 















Budget & Treasury Office 

Corporate Services 

500 

1300 

378 




112 


8.6% 

490 

37.7% 

675 


(83.5%) 

Community and Public Safety 

700 

400 





285 


71.3% 

285 

71.3% 


(162.2%) 

(100.0%) 

Community & Social Services 


400 





285 


71.3% 

285 

71.3% 


(188.8%) 

(100.0%) 

Sport And Recreation 

Public Safety 

Housing 

Health 

700 














Economic and Environmental Services 

62 944 

89 536 

15 509 

24.6% 

24 289 

38.6% 

18 527 


20.7% 

58 325 

65.1% 

4 026 

73.0% 

360.2% 

Planning and Development 

Road Transport 

Environmental Protection 

62 944 

89 536 

15 509 

24.6% 

24 289 

38.6% 

18 527 


20.7% 

58 325 

65.1% 

4 026 

73.0% 

360.2% 

Trading Services 

13158 

13 324 

2 691 

20.5% 

3197 

24.3% 

771 


5.8% 

6 659 

50.0% 

1156 

16.5% 

(33.3%) 

Electricity 

Water 

Waste Water Management 

Waste Management 

13158 

13 324 


20.5% 

3197 

24.3% 

771 


5.8% 


50.0% 

1 156 

17.1% 

(33.3%) 

Other 




















Part 3: Cash Receipts and Payments 


R thousands 

2017/18 

2016/17 

Q3 Of 2016/17 
to Q3 of 2017/18 

Budget 

First Quarter 

Second Quarter 

Third Quarter 

Year to Date 

Third Quarter 

appropriation 

Adjusted 

Budget 

Actual 

Expenditure 

1stQas%of 

Main 

appropriation 

Actual 

Expenditure 

2nd Q as % of 
Main 

appropriation 

Actual 

Expenditure 

3rd Q as % of 
adjusted budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Cash Flow from Operating Activities 














Receipts 

420 374 

436173 

147 793 

35.2% 

136 018 

32.4% 

121 923 

28.0% 

405 734 

93.0% 

85194 

95.2% 

43.1% 

Property rates, penalties and collection charges 

21177 

26104 

4108 

19.4% 

5097 

24.1% 

4 769 

18.3% 

13 974 

53.5% 

5 013 

57.4% 

(4.9%) 

Service charges 

83 078 

79 245 

15445 

18.6% 

16 333 

19.7% 

16149 

20.4% 

47 928 

60.5% 

17 939 

73.5% 

(10.0%) 

Other revenue 

13 516 

24449 

4415 

32.7% 

13208 

97.7% 

16 797 

68.7% 

34420 

140.8% 

4 214 

117.4% 

298.6% 

Government - operating 

226163 

226 163 

94 987 

42.0% 

74 988 

33.2% 

56188 

24.8% 

226163 

100.0% 

54 260 

100.0% 

3.6% 

Government ■ capital 

70 860 

74 860 

28 330 

40.0% 

25 933 

36.6% 

27 597 

36.9% 

81 860 

109.4% 

2 573 

113.3% 

972.6% 

Interest 

5 579 

5 352 

507 

9.1% 

460 

8.2% 

422 

7.9% 

1 389 

26.0% 

1 194 

58.5% 

(64.6%) 

Dividends 














Payments 

(327 272) 

(333 453) 

(112 327) 

34.3% 

(96 867) 

29.6% 

(90 353) 

27.1% 

(299 547) 

89.8% 

(71 734) 

87.2% 

26.0% 

Suppliers and employees 

(320 424) 

(324 329) 

(108 937) 

34.0% 

(94 155) 

29.4% 

(89 933) 

27.7% 

(293 026) 

90.3% 

(48 971) 

80.4% 

83.6% 

Finance charges 

(3 124) 

(2 124 

(196) 

6.3% 

(95) 

3.0% 

(112) 

5.3% 

(403) 

19.0% 

(10 257) 

430.0% 

(98.9%) 

Transfers and grants 

(3 724) 

(7 000 

(3194) 

85.8% 

(2 617 

70.3% 

(308) 

4.4% 

(6118) 

87.4% 

(12 506) 

601.8% 

(97.5%) 

Net Cash from/(used) Operating Activities 

93102 

102 719 

35 466 

38.1% 

39151 

42.1% 

31 570 

30.7% 

106187 

103.4% 

13 460 

123.0% 

134.5% 

Cash Flow from Investing Activities 














Receipts 


600 












Proceeds on disposal of PPE 


600 












Decrease in non-current debtors 














Decrease in other non-current receivables 














Decrease (increase) in non-current investments 














Payments 

(77 302) 

(99 255) 

(19 514) 

25.2% 

(33 619) 

43.5% 

(18147) 

18.3% 

(71 280) 

71.8% 

(5 077) 

61.5% 

257.4% 

Capital assets 

(77 302) 

(99255) 

(19 514) 

25.2% 

(33 619 

43.5% 

(18 147) 

18.3% 

(71 280) 

71.8% 

(5 077) 

61.5% 

257.4% 

Net Cash from/(used) Investing Activities 

(77 302) 

(98 655) 

(19 514) 

25.2% 

(33 619) 

43.5% 

(18 147) 

18.4% 

(71 280) 

72.3% 

(5 077) 

61.5% 

257.4% 

Cash Flow from Financing Activities 














Receipts 

111 

(433) 

99 

89.5% 

666 

599.7% 

199 

(46.0%) 

964 

(222.5%) 

939 

(5 586.0%) 

(78.8%) 

Short term loans 














Borrowing long term/refinancing 














Increase (decrease) in consumer deposits 

111 

(433) 

99 

89.5% 

666 

599.7% 

199 

(46.0%) 

964 

(222.5%) 

939 

(5586.0%) 

(78.8%) 

Payments 

(8 608) 

(8 608) 

(1 659) 

19.3% 

(628) 

7.3% 

(3 447) 

40.0% 

(5 733) 

66.6% 

(1 689) 

75.3% 

104.0% 

Repayment of borrowing 

(8 608) 

(8 608) 

(1 659) 

19.3% 

(628) 

7.3% 

(3 447) 

40.0% 

(5 733) 

66.6% 

(1 689) 

75.3% 

104.0% 

Net Cash from/(used) Financing Activities 

(8 497) 

(9 041) 

(1 559) 

18.4% 

38 

(.4%) 

(3 247) 

35.9% 

(4 769) 

52.7% 

(751) 

56.0% 

332.5% 

Net lncrease/(Decrease) in cash held 

7 304 

(4977) 

14 393 

197.1% 

5 570 

76.3% 

10175 

(204.5%) 

30139 

(605.6%) 

7 632 

(1 423.1%) 

33.3% 

Cash/cash equivalents at the year begin: 

25 664 

20 944 

20 913 

81.5% 

35 306 

137.6% 

40 876 

195.2% 

20 913 

99.9% 

56 733 

97.7% 

(28.0%) 

Cash/cash equivalents at the year end: 

32 968 

15 967 

35 306 

107.1% 

40 876 

124.0% 

51 052 

319.7% 

51 052 

319.7% 

64 366 

778.9% 

(20.7%) 


Part 4: Debtor Age Analysis 


R thousands 

0 - 30 Days 

31 - 60 Days 

61 - 90 Days 

Over 90 Days 

Total 

Actual Bad Debts Written Off to 
Debtors 

Impairment - 
Counci 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

Debtors Age Analysis By Income Source 














Trade and Other Receivables from Exchange Transactions - Water 














Trade and Other Receivables from Exchange Transactions - Electricity 

5 656 

46.3% 

2 003 

16.4% 

711 

5.8% 

3 835 

31.4% 

12205 

21.2% 




Receivables from Non-exchange Transactions - Property Rates 

2533 

10.1% 

1247 

5.0% 

898 

3.6% 

20404 

81.4% 

25 082 

43.6% 




Receivables from Exchange Transactions - Waste Water Management 














Receivables from Exchange Transactions - Waste Management 

793 

13.5% 

446 

7.6% 

384 

6.5% 

4 237 

72.3% 

5 860 

10.2% 




Receivables from Exchange Transactions - Property Rental Debtors 

49 

3.9% 

21 

1.7% 

75 

5.9% 

1 128 

88.6% 

1273 

2.2% 




Interest on Arrear Debtor Accounts 

607 

4.0% 

562 

3.7% 

537 

3.6% 

13 336 

88.7% 

15 042 

26.1% 




Recoverable unauthorised, irregular or fruitless and wasteful Expenditure 














Other 

280 

(14.8%) 

133 

(7.0%) 

70 

(3.7%) 

(2 376) 

125.5% 

(1 893) 

(3.3%) 




Total By Income Source 

9 918 

17.2% 

4412 

7.7% 

2 674 

4.6% 

40 564 

70.5% 

57 568 

100.0% 




Debtors Age Analysis By Customer Group 














Organs of State 

1032 

10.8% 

790 

8.3% 

551 

5.8% 

7189 

75.2% 

9 563 

16.6% 




Commercial 

5 018 

50.3% 

1 262 

12.6% 

472 

4.7% 

3232 

32.4% 

9 984 

17.3% 




Households 

2 976 

14.9% 

1 723 

8.6% 

1 026 

5.1% 

14 282 

71.4% 

20 007 

34.8% 




Other 

892 

5.0% 

637 

3.5% 

625 

3.5% 

15 861 

88.0% 

18 014 

31.3% 




Total By Customer Group 

9 918 

17.2% 

4412 

7.7% 

2 674 

4.6% 

40 564 

70.5% 

57 568 

100.0% 





Part 5: Creditor Age Analysis 


R thousands 

0 - 30 Days 

31 - 60 Days 

61 - 90 Days 

Over 90 Days 

Total 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Creditor Age Analysis 

Bulk Electridty 

Bulk Water 

PAYE deductions 

VAT (output less input) 

Pensions / Retirement 

Loan repayments 

Trade Creditors 

Auditor-General 

Other 











Total 












Contact Details 


Municipal Manager 
| Financial Manager 


Mrs Ramakgahlela Maredi 
| Mr George Maphelo_ 


Source Local Government Database 


1. All figures in this report are unaudited. 
























LIMPOPO: MAKHUDUTHAMAGA (LIM473) 

STATEMENT OF CAPITAL AND OPERATING EXPENDITURE FOR THE 3RD QUARTER ENDED 31 MARCH 2018 


Parti: Operating Revenue and Expenditure 


R thousands 

2017/18 

2016/17 

Q3 of 2016/17 
to Q3 of 2017/18 

Budget 

First Quarter 

Second Quarter 

Third Quarter 

Year to Date 

Third Quarter 

appropriation 

Adjusted 

Budget 

Actual 

Expenditure 

1stQas%of 

appropriation 

Actual 

Expenditure 

2nd Q as % of 
Main 

appropriation 

Actual 

Expenditure 

3rd Q as % of 
adjusted budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Operating Revenue and Expenditure 














Operating Revenue 

315 338 

322 853 

125 774 

39.9% 

100 440 

31.9% 

157 703 

48.8% 

383 917 

118.9% 

79 843 

90.3% 

97.5% 

Property rates 

38 841 

37 728 

9427 

24.3% 

9427 

24.3% 

9431 

25.0% 

28 285 

75.0% 

9473 

75.0% 

(.4%) 

Property rates - penalties and collection charges 














Service charges - electricity revenue 














Service charges - water revenue 














Service charges - sanitation revenue 














Service charges - refuse revenue 














Service charges - other 














Rental of facilities and equipment 

121 

121 

32 

26.4% 

30 

24.6% 

25 

20.7% 

87 

71.7% 

25 

62.8% 

1.1% 

Interest earned - external investments 

12 259 

9 028 

2168 

17.7% 

1 988 

16.2% 

1 987 

22.0% 

6144 

68.0% 

2304 

57.8% 

(13.8%) 

Interest earned ■ outstanding debtors 

21058 

33651 

8 505 

40.4% 

8486 

40.3% 

8 274 

24.6% 

25 265 

75.1% 

7 640 

92.9% 

8.3% 

Dividends received 














Fines 

632 

265 

8 

1.3% 

30 

4.7% 

32 

12.1% 

70 

26.5% 

150 

80.7% 

(78.5%) 

Licences and permits 











419 


(100.0%) 

Agency services 

5169 

5 169 

1 521 

29.4% 

1 329 

25.7% 

1 020 

19.7% 

3 870 

74.9% 

942 

59.4% 

8.3% 

Transfers recognised - operational 

236 226 

236226 

97 900 

41.4% 

79 062 

33.5% 

136 854 

57.9% 

313 816 

132.8% 

57616 

94.1% 

137.5% 

Other own revenue 

1032 

665 

6212 

602.0% 

89 

8.6% 

80 

12.1% 

6 381 

959.0% 

1274 

271.3% 

(93.7%) 

Gains on disposal of PPE 











0 


(100.0%) 

Operating Expenditure 

268 817 

327 150 

68 977 

25.7% 

73 415 

27.3% 

70150 

21.4% 

212 542 

65.0% 

47 482 

51.0% 

47.7% 

Employee related costs 

72 815 

69 635 

15 003 

20.6% 

15 652 

21.5% 

15 791 

22.7% 

46445 

66.7% 

13 682 

62.8% 

15.4% 

Remuneration of councillors 

22 040 

22 040 

5057 

22.9% 

5035 

22.8% 

5 256 

23.8% 

15 348 

69.6% 

4 922 

70.1% 

6.8% 

Debt impairment 

28 049 

28049 












Depreciation and asset impairment 

21 500 

23218 

5282 

24.6% 

5 529 

25.7% 

5434 

23.4% 

16244 

70.0% 

4 910 

72.6% 

10.7% 

Finance charges 














Bulk purchases 














Other Materials 














Contracted services 

35 647 

113655 

16492 

46.3% 

12 397 

34.8% 

7 549 

6.6% 

36438 

32.1% 

4417 

36.0% 

70.9% 

Transfers and grants 














Other expenditure 

88 766 

70 554 

27144 

30.6% 

34 801 

39.2% 

36121 

51.2% 

98 066 

139.0% 

19 551 

61.9% 

84.8% 

Loss on disposal of PPE 














Surplus/(Deficit) 

46 521 

(4297) 

56 796 


27 026 


87 553 


171 376 


32 362 



Transfers recognised - capital 

76196 

82196 

22 847 

30.0% 

24 730 

32.5% 

21204 

25.8% 

68 781 

83.7% 

17 851 

72.8% 

18.8% 

Contributions recognised - capital 














Contributed assets 














Surplus/fDeficit) after capital transfers and contributions 

122 717 

77 899 

79 644 


51 756 


108 758 


240 157 


50 212 



Taxation 














Surplus/(Deficit) after taxation 

122 717 

77 899 

79 644 


51 756 


108 758 


240157 


50 212 



Attributable to minorities 














Surplus/fDeficit) attributable to municipality 

122 717 

77 899 

79 644 


51 756 


108 758 


240157 


50 212 



Share of surplus/ (deficit) of associate 














Surplus/(Deficit) for the year 

122 717 

77 899 

79 644 


51 756 


108 758 


240 157 


50 212 




Part 2: Capital Revenue and Expenditure 



2017/18 

2016/17 



Budget 

First Quarter 

Second Quarter 

Third Quarter 

Year to Date 

Third Quarter 



Main 

Adjusted 

Actual 

1stQas%of 

Actual 

2nd Q as % of 

Actual 

3rd Q 

% of 

Actual 

Total 

Actual 

Total 

Q3 of 2016/17 


appropriation 

Budget 

Expenditure 

Main 

Expenditure 

Main 

Expenditure 

adjusted budget 

Expenditure 

Expenditure as 

Expenditure 

Expenditure as 

to Q3 of 2017/18 





appropriation 


appropriation 





% of adjusted 


% of adjusted 


R thousands 











budget 


budget 


Capital Revenue and Expenditure 















Source of Finance 

144 962 

149 320 

63 358 

43.7% 

40 240 

27.8% 

27 452 


18.4% 

131 049 

87.8% 

31 974 

61.3% 

(14.1%) 

National Government 

Provincial Government 

District Municipality 

Other transfers and grants 

144 962 

149 320 

63 358 

43.7% 

40 240 

27.8% 

27 452 


18.4% 

131 049 

87.8% 

31 974 

61.3% 

(14.1%) 

Transfers recognised - capital 

144 962 

149 320 

63 358 

43.7% 

40 240 

27.8% 

27 452 


18.4% 

131 049 

87.8% 

31974 

61.3% 

(14.1%) 

Internally generated funds 















Public contributions and donations 















Capital Expenditure Standard Classification 

144 962 

149 320 

63 358 

43.7% 

40 240 

27.8% 

27 452 


18.4% 

131 049 

87.8% 

31 974 

61.3% 

(14.1%) 

Governance and Administration 

10 000 

10 500 

4 965 

49.7% 

606 

6.1% 

1 281 


12.2% 

6 852 

65.3% 

10 529 

79.1% 

(87.8%) 

Executive & Council 












899 


(100.0%) 

Budget & Treasury Office 

10 000 

5 000 



606 

6.1% 

783 


15.7% 

1 390 

27.8% 

7 531 

52.2% 

(89.6%) 

Corporate Services 

Community and Public Safety 

1200 

5 500 

4 965 




498 


9.0% 

5463 

99.3% 

2099 


(76.3%) 

Community & Social Services 















Sport And Recreation 

Public Safety 

Housing 

Health 

1 200 














Economic and Environmental Services 

115 462 

120 520 

55 941 

48.4% 

36 977 

32.0% 

24 071 


20.0% 

116 988 

97.1% 

21445 

58.7% 

12.2% 

Planning and Development 

2000 


980 

49.0% 






980 



41.2% 


Road Transport 

Environmental Protection 

113462 

120 520 

54 960 

48.4% 

36 977 

32.6% 

24 071 


20.0% 

116 008 

96.3% 

21 445 

59.1% 

12.2% 

Trading Services 

18 300 

18 300 

2 452 

13.4% 

2 657 

14.5% 

2100 


11.5% 

7 209 

39.4% 


60.0% 

(100.0%) 

Electricity 

Water 

13 000 

13 000 



2 657 

20.4% 

2100 


16.2% 

4 757 

36.6% 


78.8% 

(100.0%) 

Waste Water Management 

Waste Management 

5 300 

5 300 

2452 

46.3% 






2452 

46.3% 




Other 




























Part 3: Cash Receipts and Payments 


R thousands 

2017/18 

2016/17 

Q3 of 2016/17 
to Q3 of 2017/18 

Budget 

First Quarter 

Second Quarter 

Third Quarter 

Year to Date 

Third Quarter 

appropriation 

Adjusted 

Budget 

Actual 

Expenditure 

1stQas%of 

appropriation 

Actual 

Expenditure 

2nd Q as % of 
Main 

appropriation 

Actual 

Expenditure 

3rd Q as % of 
adjusted budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Cash Flow from Operating Activities 














Receipts 

376 307 

407 661 

174 433 

46.4% 

131 202 

34.9% 

112 013 

27.5% 

417 647 

102.4% 

120 778 

89.4% 

(7.3%) 

Property rates, penalties and collection charges 

25 245 

25245 

1 287 

5.1% 

1272 

5.0% 

3 337 

13.2% 

5 897 

23.4% 

3 784 

27.9% 

(11.8%) 

Service charges 














Other revenue 

26 381 

54 966 

32420 

122.9% 

14 551 

55.2% 

29 744 

54.1% 

76 715 

139.6% 

12152 

70.2% 

144.8% 

Government - operating 

236 226 

236 226 

104 227 

44.1% 

78208 

33.1% 

58 347 

24.7% 

240 782 

101.9% 

58 897 

95.6% 

(.9%) 

Government - capital 

76196 

82196 

33 514 

44.0% 

35182 

46.2% 

18 771 

22.8% 

87467 

106.4% 

43 695 

100.0% 

(57.0%) 

Interest 

12259 

9 028 

2 985 

24.3% 

1 988 

16.2% 

1 813 

20.1% 

6 786 

75.2% 

2 250 

52.9% 

(19.4%) 

Dividends 














Payments 

(219 268) 

(275 883) 

(74 834) 

34.1% 

(77 799) 

35.5% 

(105 199) 

38.1% 

(257 832) 

93.5% 

(54 158) 

66.2% 

94.2% 

Suppliers and employees 

(219268) 

(275883) 

(74 834) 

34.1% 

(77 799 

35.5% 

(105199) 

38.1% 

(257 832) 

93.5% 

(54 158) 

66.2% 

94.2% 

Finance charges 














Transfers and grants 














Net Cash from/(used) Operating Activities 

157 039 

131 778 

99 598 

63.4% 

53 403 

34.0% 

6 814 

5.2% 

159 815 

121.3% 

66 620 

120.7% 

(89.8%) 

Cash Flow from Investing Activities 














Receipts 











11ll 


(100.0%) 

Proceeds on disposal of PPE 











11ll 


(100.0%) 

Decrease in non-current debtors 














Decrease in other non-current receivables 














Decrease (increase) in non-current investments 














Payments 

(144 962) 

(149 320) 

(63 358) 

43.7% 

(40 240) 

27.8% 

(19145) 

12.8% 

(122 743) 

82.2% 

(35 547) 

68.4% 

(46.1%) 

Capital assets 

(144 962) 

(149320) 

(63 358) 

43.7% 

(40 240 

27.8% 

(19 145) 

12.8% 

(122 743) 

82.2% 

(35 547) 

68.4% 

(46.1%) 

Net Cash from/(used) Investing Activities 

(144 962) 

(149 320) 

(63 358) 

43.7% 

(40 240) 

27.8% 

(19 145) 

12.8% 

(122 743) 

82.2% 

(34 436) 

67.7% 

(44.4%) 

Cash Flow from Financing Activities 














Receipts 














Short term loans 














Borrowing long term/refinancing 














Increase (decrease) in consumer deposits 














Payments 














Repayment of borrowing 














Net Cash from/(used) Financing Activities 














Net lncrease/(Decrease) in cash held 

12 078 

(17 542) 

36 240 

300.1% 

13163 

109.0% 

(12 331) 

70.3% 

37 072 

(211.3%) 

32185 

(2 530.6%) 

(138.3%) 

Cash/cash equivalents at the year begin: 

61899 

84 204 

84 204 

136.0% 

120445 

194.6% 

133 608 

158.7% 

84 204 

100.0% 

149198 

140.3% 

(10.4%) 

Cash/cash equivalents at the year end: 

73 977 

66 662 

120 445 

162.8% 

133 608 

180.6% 

121 277 

181.9% 

121 277 

181.9% 

181 383 

277.6% 

(33.1%) 


Part 4: Debtor Age Analysis 



0 - 30 Days 

31 - 60 Days 

61 - 90 Days 

Over 90 Days 

Total 

Actual Bad Debts Written Off to 
Debtors 

Impairment - 
Counci 

R thousands 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

Debtors Age Analysis By Income Source 














Trade and Other Receivables from Exchange Transactions - Water 

Trade and Other Receivables from Exchange Transactions - Electricity 
Receivables from Non-exchange Transactions - Property Rates 

Receivables from Exchange Transactions - Waste Water Management 
Receivables from Exchange Transactions - Waste Management 

Receivables from Exchange Transactions - Property Rental Debtors 

Interest on Arrear Debtor Accounts 

Recoverable unauthorised, irregular or fruitless and wasteful Expenditure 
Other 

3064 

.9% 

8 721 

2.6% 

.286 

1.3% 

319450 

95.2% 

335 520 

100.0% 




Total By Income Source 

3 064 

.9% 

8 721 

2.6% 

4 286 

1.3% 

319 450 

95.2% 

335 520 

100.0% 




Debtors Age Analysis By Customer Group 














Organs of State 

2 652 

.9% 

8 034 

2.8% 

4 765 

1.6% 

274 521 

94.7% 

289 972 

86.4% 




Commercial 

53 

.5% 

204 

2.1% 

79 

.8% 

9 347 

96.5% 

9 683 

2.9% 




Households 

359 

.9% 

1 148 

2.9% 

468 

1.2% 

38100 

95.1% 

40 074 

11.9% 




Other 

(1) 


(664) 

15.8% 

(1 026) 

24.4% 

(2 518) 

59.8% 

(4 209) 

(1.3%) 




Total By Customer Group 

3 064 

.9% 

8 721 

2.6% 

4 286 

1.3% 

319 450 

95.2% 

335 520 

100.0% 





Part 5: Creditor Age Analysis 



0 - 30 Days 

31 - 60 Days 

61 - 90 Days 

Over 90 Days 

Total 

R thousands 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Creditor Age Analysis 












Bulk Electridty 

Bulk Water 

PAYE deductions 

VAT (output less input) 

Pensions / Retirement 












Loan repayments 












Trade Creditors 

Auditor-General 

1409 


111.1% 

44 

3.5% 

35 

2.8% 

(220) 

(17.3%) 

1269 

36.3% 

Other 

2231 


100.0% 







2231 

63.7% 

Total 

3 640 

104.0% 

44 

1.3% 

35 

1.0% 

(220) 

(6.3%) 

3 500 

100.0% 


Contact Details 


Municipal Manager 
| Financial Manager 


Mr Ronald Maisane Moganedi 
| Mr Ronald Maisane Moganedi 


Source Local Government Database 


1. All figures in this report are unaudited. 





































LIMPOPO: TUBATSE FETAKGOMO (LIM476) 

STATEMENT OF CAPITAL AND OPERATING EXPENDITURE FOR THE 3RD QUARTER ENDED 31 MARCH 2018 


Parti: Operating Revenue and Expenditure 


R thousands 

2017/18 

2016/17 

Q3 of 2016/17 
to Q3 of 2017/18 

Budget 

First Quarter 

Second Quarter 

Third Quarter 

Year to Date 

Third Quarter 

appropriation 

Adjusted 

Budget 

Actual 

Expenditure 

1stQas%of 

appropriation 

Actual 

Expenditure 

2nd Q as % of 
Main 

appropriation 

Actual 

Expenditure 

3rd Q as % of 
adjusted budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Operating Revenue and Expenditure 














Operating Revenue 

547 939 

547 939 

205 379 

37.5% 

290 082 

52.9% 

39 900 

7.3% 

535 361 

97.7% 

181 901 

103.8% 

(78.1%) 

Property rates 

123 856 

123 856 

53 353 

43.1% 

24 061 

19.4% 

16 362 

13.2% 

93 776 

75.7% 

35 848 

63.9% 

(54.4%) 

Property rates - penalties and collection charges 







1 636 


1 636 


4480 

87.9% 

(63.5%) 

Service charges - electricity revenue 














Service charges - water revenue 














Service charges - sanitation revenue 














Service charges - refuse revenue 

11479 

11479 

1451 

12.6% 

4 597 

40.0% 

3 701 

32.2% 

9 750 

84.9% 

5010 

90.4% 

(26.1%) 

Service charges - other 



1 132 


(1 132) 




0 





Rental of facilities and equipment 

575 

575 

7 

1.2% 

47 

8.1% 

37 

6.4% 

91 

15.7% 

16 

7.8% 

137.3% 

Interest earned - external investments 

11519 

11519 

1 781 

15.5% 

9 058 

78.6% 

5 328 

46.3% 

16166 

140.3% 

953 

21.2% 

458.8% 

Interest earned ■ outstanding debtors 

11719 

11719 

3 905 

33.3% 

4 489 

38.3% 

4 725 

40.3% 

13118 

111.9% 

928 

15.9% 

409.3% 

Dividends received 














Fines 

14436 

14436 

87 

.6% 

43 

.3% 

18 

.1% 

148 

1.0% 

23 

4.2% 

(21.2%) 

Licences and permits 

13 846 

13 846 

2 908 

21.0% 

5 714 

41.3% 

3417 

24.7% 

12 039 

87.0% 

3484 

41.3% 

(1.9%) 

Agency services 

4 274 

4 274 



4368 

102.2% 

1 707 

39.9% 

6 075 

142.1% 

649 

95.0% 

163.1% 

Transfers recognised - operational 

352 892 

352 892 

717 

.2% 

238 661 

67.6% 

1 065 

.3% 

240444 

68.1% 

129 907 

87.5% 

(99.2%) 

Other own revenue 

3 342 

3 342 

203 

6.1% 

176 

5.3% 

1 904 

57.0% 

2 282 

68.3% 

604 

25.9% 

215.3% 

Gains on disposal of PPE 



139 835 






139 835 





Operating Expenditure 

584 247 

584 247 

109 408 

18.7% 

119 622 

20.5% 

167 675 

28.7% 

396 704 

67.9% 

123 807 

42.7% 

35.4% 

Employee related costs 

163 899 

163 899 

52 776 

32.2% 

28 345 

17.3% 

51 909 

31.7% 

133 030 

81.2% 

34 920 

51.1% 

48.7% 

Remuneration of councillors 

24 099 

24 099 

9 767 

40.5% 

2940 

12.2% 

11422 

47.4% 

24128 

100.1% 

6 568 

53.6% 

73.9% 

Debt impairment 

30 000 

30 000 

2500 

8.3% 

12 500 

41.7% 

7 716 

25.7% 

22 716 

75.7% 

14 313 

43.9% 

(46.1%) 

Depreciation and asset impairment 

90 000 

90 000 

7 500 

8.3% 

37 500 

41.7% 

19 583 

21.8% 

64 583 

71.8% 

23 826 

43.0% 

(17.8%) 

Finance charges 

1 725 

1725 



520 

30.1% 



520 

30.1% 

1 004 

90.6% 

(100.0%) 

Bulk purchases 














Other Materials 

72 748 

72 748 

2032 

2.8% 

6825 

9.4% 

35481 

48.8% 

44 338 

60.9% 

3 678 

19.3% 

864.6% 

Contracted services 

79 837 

79837 

18 226 

22.8% 

12479 

15.6% 

21 805 

27.3% 

52 510 

65.8% 

9 392 

36.6% 

132.2% 

Transfers and grants 

4000 

4 000 



3446 

86.1% 

591 

14.8% 

4 037 

100.9% 


15.5% 

(100.0%) 

Other expenditure 

117 938 

117 938 

16 608 

14.1% 

15 067 

12.8% 

18 735 

15.9% 

50410 

42.7% 

30105 

54.4% 

(37.8%) 

Loss on disposal of PPE 





(0) 


433 


432 




(100.0%) 

Surplus/(Deficit) 

(36 308) 

(36 308) 

95 972 


170 460 


(127 775) 


138 657 


58 094 



Transfers recognised - capital 

85 863 

85863 

8 509 

9.9% 

30 758 

35.8% 



39 268 

45.7% 

103 948 

126.3% 

(100.0%) 

Contributions recognised - capital 














Contributed assets 














Surplus/fDeficit) after capital transfers and contributions 

49 555 

49 555 

104 481 


201 219 


(127 775) 


177 925 


162 042 



Taxation 














Surplus/(Deficit) after taxation 

49 555 

49 555 

104 481 


201 219 


(127 775) 


177 925 


162 042 



Attributable to minorities 














Surplus/fDeficit) attributable to municipality 

49 555 

49 555 

104 481 


201 219 


(127 775) 


177 925 


162 042 



Share of surplus/ (deficit) of associate 














Surplus/fDeficit) for the year 

49 555 

49 555 

104 481 


201 219 


(127 775) 


177 925 


162 042 




Part 2: Capital Revenue and Expenditure 







2017/18 





2016/17 



Budget 

First Quarter 

Second Quarter 

Third Quarter 

Year to Date 

Third Quarter 


R thousands 

appropriation 

Adjusted 

Budget 

Actual 

Expenditure 

1stQas%of 

appropriation 

Actual 

Expenditure 

2nd Q as % of 
Main 

appropriation 

Actual 

Expenditure 

3rd Q as % of 
adjusted budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Q3 of 2016/17 
to Q3 of 2017/18 

Capital Revenue and Expenditure 

Source of Finance 

140 438 

164 372 

19 546 

13.9% 

37 291 

26.6% 

9 514 

5.8% 

66 350 

40.4% 

89 240 

60.1% 

(89.3%) 

National Government 

81478 

115 607 

18 938 

23.2% 

37 291 

45.8% 

9 514 

8.2% 

65 743 

56.9% 

88 940 

112.0% 

(89.3%) 

Provincial Government 














District Municipality 














Other transfers and grants 














Transfers recognised - capital 

81478 

115 607 

18 938 

23.2% 

37 291 

45.8% 

9 514 

8.2% 

65 743 

56.9% 

88 940 

112.0% 

(89.3%) 

Borrowing 














Internally generated funds 

58 960 

48 764 

607 

1.0% 





607 

1.2% 


.6% 


Public contributions and donations 











300 


(100.0%) 

Capital Expenditure Standard Classification 

140 438 

164 372 

19 546 

13.9% 

37 291 

26.6% 

9 514 

5.8% 

66 350 

40.4% 

89 240 

60.1% 

(89.3%) 

Governance and Administration 

4 020 

5 270 

883 

22.0% 

1 338 

33.3% 

629 

11.9% 

2 850 

54.1% 

66 

150.5% 

859.3% 

Executive & Council 














Budget & Treasury Office 

4 020 

1700 

607 

15.1% 

125 

3.1% 



732 

43.1% 


121.5% 


Corporate Services 


3 570 

275 


1213 


629 

17.6% 

2118 

59.3% 

66 


859.3% 

Community and Public Safety 

45 345 

21 146 





296 

1.4% 

296 

1.4% 

30 

.3% 

886.5% 

Community & Social Services 

25 500 

13 669 





296 

2.2% 

296 

2.2% 

30 

.3% 

886.5% 

Sport And Recreation 

10 345 













Public Safety 

9 500 

7477 












Housing 














Health 














Economic and Environmental Services 

90 074 

124456 

18 663 

20.7% 

35 953 

39.9% 

8 588 

6.9% 

63 204 

50.8% 

88 940 

66.8% 

(90.3%) 

Planning and Development 

6000 

8 849 









32 882 

78.8% 

(100.0%) 

Road Transport 

84 074 

115607 

18 663 

22.2% 

35 953 

42.8% 

8 588 

7.4% 

63 204 

54.7% 

56 058 

62.8% 

(84.7%) 

Environmental Protection 














Trading Services 

1 000 

13 500 









204 

68.0% 

(100.0%) 

Electricity 














Water 











204 

68.0% 

(100.0%) 

Waste Water Management 














Waste Management 

1 000 

13 500 












Other 




















Part 3: Cash Receipts and Payments 


R thousands 

2017/18 

2016/17 

Q3 of 2016/17 
to Q3 of 2017/18 

Budget 

First Quarter 

Second Quarter 

Third Quarter 

Year to Date 

Third Quarter 

appropriation 

Adjusted 

Budget 

Actual 

Expenditure 

1stQas%of 

appropriation 

Actual 

Expenditure 

2nd Q as % of 
Main 

appropriation 

Actual 

Expenditure 

3rd Q as % of 
adjusted budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Cash Flow from Operating Activities 














Receipts 

551 963 

527 594 

214 050 

38.8% 

166171 

30.1% 

139 794 

26.5% 

520 015 

98.6% 

179193 

87.4% 

(22.0%) 

Property rates, penalties and collection charges 

74 314 

74 314 

12464 

16.8% 

26 006 

35.0% 

20 646 

27.8% 

59116 

79.5% 

13 703 

43.4% 

50.7% 

Service charges 

8 099 

8 099 

1 152 

14.2% 

3 511 

43.4% 

2 231 

27.5% 

6 894 

85.1% 

1 198 

35.0% 

86.3% 

Other revenue 

15 927 

15927 

2 917 

18.3% 

6 941 

43.6% 

8 572 

53.8% 

18430 

115.7% 

2 544 

91.4% 

237.0% 

Government - operating 

343 882 

329513 

146 161 

42.5% 

98 825 

28.7% 

85156 

25.8% 

330142 

100.2% 

132 724 

100.2% 

(35.8%) 

Government - capital 

95 863 

85 863 

47 665 

49.7% 

25 294 

26.4% 

12 904 

15.0% 

85 863 

100.0% 

29 001 

91.8% 

(55.5%) 

Interest 

13 878 

13 878 

3 690 

26.6% 

5 594 

40.3% 

10 285 

74.1% 

19 569 

141.0% 

24 

1.0% 

43 252.0% 

Dividends 














Payments 

(445 519) 

(455 519) 

(99 408) 

22.3% 

(91 435) 

20.5% 

(140 406) 

30.8% 

(331 249) 

72.7% 

(85 663) 

52.3% 

63.9% 

Suppliers and employees 

(439 794) 

(449794) 

(99408) 

22.6% 

(89 539) 

20.4% 

(139 815) 

31.1% 

(328 762) 

73.1% 

(83 038) 

52.1% 

68.4% 

Finance charges 

(1 725) 

(1 725) 









(1004) 

94.6% 

(100.0%) 

Transfers and grants 

(4 000) 

(4 000) 



(1 897) 

47.4% 

(591) 

14.8% 

(2 488) 

62.2% 

(1621) 

53.3% 

(63.5%) 

Net Cash from/(used) Operating Activities 

106 444 

72 075 

114 642 

107.7% 

74 736 

70.2% 

(612) 

(.8%) 

188 766 

261.9% 

93 530 

179.6% 

(100.7%) 

Cash Flow from Investing Activities 














Receipts 














Proceeds on disposal of PPE 














Decrease in non-current debtors 














Decrease in other non-current receivables 














Decrease (increase) in non-current investments 














Payments 

(142 622) 

(140 438) 

(19 546) 

13.7% 

(38 515) 

27.0% 

(14 313) 

10.2% 

(72 374) 

51.5% 

(11 856) 

25.9% 

20.7% 

Capital assets 

(142 622) 

(140 438) 

(19 546) 

13.7% 

(38 515) 

27.0% 

(14 313) 

10.2% 

(72 374) 

51.5% 

(11 856) 

25.9% 

20.7% 

Net Cash from/(used) Investing Activities 

(142 622) 

(140 438) 

(19 546) 

13.7% 

(38 515) 

27.0% 

(14 313) 

10.2% 

(72 374) 

51.5% 

(11 856) 

25.9% 

20.7% 

Cash Flow from Financing Activities 














Receipts 














Short term loans 














Borrowing long term/refinancing 














Increase (decrease) in consumer deposits 














Payments 

(1100) 

(1 100) 

(1 004) 

91.2% 



(1 004) 

91.2% 

(2 007) 

182.5% 

92 

101.2% 

(1 187.8%) 

Repayment of borrowing 

(1 100) 

(1 100) 

(1 004) 

91.2% 



(1 004) 

91.2% 

(2 007) 

182.5% 

92 

101.2% 

(1 187.8%) 

Net Cash from/(used) Financing Activities 

(1 100) 

(1 100) 

(1 004) 

91.2% 



(1 004) 

91.2% 

(2 007) 

182.5% 

92 

101.2% 

(1 187.8%) 

Net lncrease/(Decrease) in cash held 

(37 278) 

(69 463) 

94 093 

(252.4%) 

36 221 

(97.2%) 

(15 929) 

22.9% 

114 385 

(164.7%) 

81 766 

(392.6%) 

(119.5%) 

Cash/cash equivalents at the year begin: 

168 234 

208 341 

168 234 

100.0% 

262 326 

155.9% 

298 547 

143.3% 

168 234 

80.7% 

161 889 


84.4% 

Cash/cash equivalents at the year end: 

130 956 

138 877 

262 326 

200.3% 

298 547 

228.0% 

282 618 

203.5% 

282 618 

203.5% 

243 656 

144.8% 

16.0% 


Part 4: Debtor Age Analysis 


R thousands 

0 - 30 Days 

31 - 60 Days 

61 - 90 Days 

Over 90 Days 

Total 

Actual Bad Debts Written Off to 
Debtors 

Impairment - 
Counci 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

Debtors Age Analysis By Income Source 














Trade and Other Receivables from Exchange Transactions - Water 














Trade and Other Receivables from Exchange Transactions - Electricity 














Receivables from Non-exchange Transactions - Property Rates 

12 266 

6.0% 

14 256 

6.9% 

22 997 

11.2% 

155 793 

75.9% 

205 313 

66.0% 




Receivables from Exchange Transactions - Waste Water Management 














Receivables from Exchange Transactions - Waste Management 

1 755 

4.1% 

645 

1.5% 

607 

1.4% 

40 203 

93.0% 

43 209 

13.9% 




Receivables from Exchange Transactions - Property Rental Debtors 














Interest on Arrear Debtor Accounts 

4015 

6.4% 

2 399 

3.8% 

1 767 

2.8% 

54429 

86.9% 

62 609 

20.1% 




Recoverable unauthorised, irregular or fruitless and wasteful Expenditure 














Other 

(7 726) 

18928.6% 

112 

(273.9%) 

95 

(233.1%) 

7478 

(18 321.7%) 

(41) 





Total By Income Source 

10 310 

3.3% 

17411 

5.6% 

25 466 

8.2% 

257 903 

82.9% 

311 090 

100.0% 




Debtors Age Analysis By Customer Group 














Organs of State 

2 772 

2.4% 

11004 

9.4% 

20 590 

17.6% 

82 354 

70.6% 

116 721 

37.5% 




Commercial 

5 644 

11.8% 

1 909 

4.0% 

1465 

3.1% 

38 897 

81.2% 

47 915 

15.4% 




Households 

5605 

6.7% 

1 987 

2.4% 

1 549 

1.8% 

74 745 

89.1% 

83 886 

27.0% 




Other 

(3 711) 

(5.9%) 

2 510 

4.0% 

1 862 

3.0% 

61 907 

98.9% 

62 568 

20.1% 




Total By Customer Group 

10 310 

3.3% 

17411 

5.6% 

25 466 

8.2% 

257 903 

82.9% 

311 090 

100.0% 





Part 5: Creditor Age Analysis 


R thousands 

0 - 30 Days 

31 - 60 Days 

61 - 90 Days 

Over 90 Days 

Total 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 


Creditor Age Analysis 

Bulk Electridty 

Bulk Water 

PAYE deductions 

VAT (output less input) 

Pensions / Retirement 

Loan repayments 

Trade Creditors 

Auditor-General 

Other 

21239 

63.3% 

1 164 

3.5% 

11175 

33.3% 



33 579 

100.0% 

Total 

21 239 

63.3% 

1 164 

3.5% 

11175 

33.3% 



33 579 

100.0% 


Contact Details 


Municipal Manager 
| Financial Manager 


Source Local Government Database 


1. All figures in this report are unaudited. 
























LIMPOPO: SEKHUKHUNE (DC47) 

STATEMENT OF CAPITAL AND OPERATING EXPENDITURE FOR THE 3RD QUARTER ENDED 31 MARCH 2018 


Parti: Operating Revenue and Expenditure 


R thousands 

2017/18 

2016/17 

Q3 of 2016/17 
to Q3 of 2017/18 

Budget 

First Quarter 

Second Quarter 

Third Quarter 

Year to Date 

Third Quarter 

appropriation 

Adjusted 

Budget 

Actual 

Expenditure 

1stQas%of 

appropriation 

Actual 

Expenditure 

2nd Q as % of 
Main 

appropriation 

Actual 

Expenditure 

3rd Q as % of 
adjusted budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Operating Revenue and Expenditure 














Operating Revenue 

884424 

884424 

287 564 

32.5% 

106 729 

12.1% 

102 330 

11.6% 

496 623 

56.2% 

379 178 

89.8% 

(73.0%) 

Property rates 














Property rates - penalties and collection charges 







2 


2 




(100.0%) 

Service charges - electricity revenue 














Service charges - water revenue 

46 092 

46 092 

11262 

24.4% 

2134 

4.6% 



13 396 

29.1% 

10 903 

84.4% 

(100.0%) 

Service charges - sanitation revenue 

11625 

11625 

3 840 

33.0% 

3 500 

30.1% 

3 382 

29.1% 

10 722 

92.2% 

2 764 

75.9% 

22.4% 

Service charges - refuse revenue 














Service charges - other 



5 542 


12 914 


15 982 


34438 




(100.0%) 

Rental of facilities and equipment 














Interest earned - external investments 

11704 

11704 

1 611 

13.8% 

2 956 

25.3% 

2006 

17.1% 

6 574 

56.2% 

2 598 

71.0% 

(22.8%) 

Interest earned ■ outstanding debtors 

6 235 

6 235 

1443 

23.1% 

2102 

33.7% 

1 974 

31.7% 

5 519 

88.5% 

2474 

102.2% 

(20.2%) 

Dividends received 














Fines 



1 




2 


3 


28 


(92.8%) 

Licences and permits 














Agency services 














Transfers recognised • operational 

801 388 

801 388 

22 310 

2.8% 

82818 

10.3% 

78130 

9.7% 

183 258 

22.9% 

359194 

93.2% 

(78.2%) 

Other own revenue 

7 380 

7 380 

241 554 

3 273.1% 

306 

4.1% 

851 

11.5% 

242 711 

3 288.8% 

1217 

9.0% 

(30.1%) 

Gains on disposal of PPE 














Operating Expenditure 

866 624 

866 624 

181 483 

20.9% 

218 711 

25.2% 

211 847 

24.4% 

612 041 

70.6% 

239 420 

76.8% 

(11.5%) 

Employee related costs 

316 300 

316 300 

88 384 

27.9% 

80191 

25.4% 

81654 

25.8% 

250 229 

79.1% 

76297 

77.2% 

7.0% 

Remuneration of councillors 

16 234 

16 234 

4 905 

30.2% 

2 658 

16.4% 

4488 

27.6% 

12051 

74.2% 

8 399 

105.6% 

(46.6%) 

Debt impairment 

3 800 

3 800 












Depreciation and asset impairment 

63 600 

63 600 

58 

.1% 

15384 

24.2% 

15 260 

24.0% 

30 702 

48.3% 

15 866 

75.4% 

(3.8%) 

Finance charges 

1 100 

1 100 












Bulk purchases 

98 560 

98 560 

29 618 

30.1% 

49 810 

50.5% 

36 677 

37.2% 

116105 

117.8% 

17 313 

99.7% 

111.9% 

Other Materials 

36 900 

36 900 

2 951 

8.0% 

8 635 

23.4% 

11097 

30.1% 

22 683 

61.5% 

6172 

112.7% 

79.8% 

Contracted services 

197463 

197463 

44 775 

22.7% 

42459 

21.5% 

40 685 

20.6% 

127 918 

64.8% 

29111 

23.4% 

39.8% 

Transfers and grants 

3000 

3 000 

418 

13.9% 

102 

3.4% 

747 

24.9% 

1 268 

42.3% 

793 

77.3% 

(5.7%) 

Other expenditure 

129 667 

129667 

10 376 

8.0% 

19471 

15.0% 

21239 

16.4% 

51 086 

39.4% 

85470 

194.0% 

(75.2%) 

Loss on disposal of PPE 














Surplus/fDeficit) 

17 800 

17 800 

106 080 


(111 981) 


(109 517) 


(115 419) 


139 758 



Transfers recognised - capital 

672 045 

672 045 

82 276 

12.2% 

316401 

47.1% 

320 627 

47.7% 

719 304 

107.0% 

152 915 

45.9% 

109.7% 

Contributions recognised - capital 














Contributed assets 














Surplus/fDeficit) after capital transfers and contributions 

689 845 

689 845 

188 356 


204420 


211110 


603 886 


292 673 



Taxation 














Surplus/fDeficit) after taxation 

689 845 

689 845 

188 356 


204420 


211 110 


603 886 


292 673 



Attributable to minorities 














Surplus/fDeficit) attributable to municipality 

689 845 

689 845 

188 356 


204420 


211110 


603 886 


292 673 



Share of surplus/ (deficit) of associate 














Surplus/fDeficit) for the year 

689 845 

689 845 

188 356 


204420 


211110 


603 886 


292 673 




Part 2: Capital Revenue and Expenditure 



2017/18 

2016/17 



Budget 

First Quarter 

Second Quarter 

Third Quarter 

Year to Date 

Third Quarter 



Main 

Adjusted 

Actual 

1stQas%of 

Actual 

2nd Q as % of 

Actual 

3rd Q 

% of 

Actual 

Total 

Actual 

Total 

Q3 of 2016/17 


appropriation 

Budget 

Expenditure 

Main 

Expenditure 

Main 

Expenditure 

adjusted budget 

Expenditure 

Expenditure as 

Expenditure 

Expenditure as 

to Q3 of 2017/18 





appropriation 


appropriation 





% of adjusted 


% of adjusted 


R thousands 











budget 


budget 


Capital Revenue and Expenditure 















Source of Finance 

689 845 

689 845 

100188 

14.5% 

134 753 

19.5% 

91 024 


13.2% 

325 964 

47.3% 

82 518 

32.0% 

10.3% 

National Government 

672 045 

672 045 

99 545 

14.8% 

134 753 

20.1% 

88169 


13.1% 

322466 

48.0% 

82 304 

31.9% 

7.1% 

Provincial Government 

District Municipality 

Other transfers and grants 







1854 



1854 




(100.0%) 

Transfers recognised - capital 

672 045 

672 045 

99 545 

14.8% 

134 753 

20.1% 

90 023 


13.4% 

324 320 

48.3% 

82 304 

31.9% 

9.4% 

Internally generated funds 

17800 

17 800 













Public contributions and donations 



643 




1002 



1645 


214 


368.4% 

Capital Expenditure Standard Classification 

689 845 

689 845 

100188 

14.5% 

134 753 

19.5% 

91 024 


13.2% 

325 964 

47.3% 

82 518 

32.0% 

10.3% 

Governance and Administration 

2100 

2100 

3 737 

178.0% 

3 692 

175.8% 

1 002 


47.7% 

8 431 

401.5% 

214 

58.4% 

368.4% 

Executive & Council 















Budget & Treasury Office 

2100 

2100 










199 

13.3% 

(100.0%) 

Corporate Services 

Community and Public Safety 

2 800 

2 800 

3 737 


3 692 


1 002 



8431 


15 


6 717.5% 

Community & Social Services 

2800 

2 800 













Sport And Recreation 

Public Safety 

Housing 

Health 















Economic and Environmental Services 















Planning and Development 

Road Transport 

Environmental Protection 















Trading Services 

672 045 

672 045 

96 450 

14.4% 

131 060 

19.5% 

90 023 


13.4% 

317 533 

47.2% 

82 304 

32.8% 

9.4% 

Electricity 

Water 

672 045 

672 045 

96450 

14.4% 

92153 

13.7% 

82488 


12.3% 

271 091 

40.3% 

80 972 

32.6% 

1.9% 

Waste Water Management 





38 559 


7 535 



46 094 


1 332 


465.6% 

Waste Management 

Other 

12 900 

12 900 



348 





348 












Part 3: Cash Receipts and Payments 


R thousands 

2017/18 

2016/17 

Q3 of 2016/17 
to Q3 of 2017/18 

Budget 

First Quarter 

Second Quarter 

Third Quarter 

Year to Date 

Third Quarter 

appropriation 

Adjusted 

Budget 

Actual 

Expenditure 

1stQas%of 

Main 

appropriation 

Actual 

Expenditure 

2nd Q as % of 
Main 

appropriation 

Actual 

Expenditure 

3rd Q as % of 
adjusted budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Actual 

Expenditure 

Total 

Expenditure as 
% of adjusted 
budget 

Cash Flow from Operating Activities 














Receipts 

1 563 790 

1 563 790 

267 736 

17.1% 

24 345 

1.6% 

23 932 

1.5% 

316 013 

20.2% 

21 686 

9.8% 

10.4% 

Property rates, penalties and collection charges 














Service charges 

43 347 

43347 

20 524 

47.3% 

19 595 

45.2% 

19364 

44.7% 

59483 

137.2% 

15 396 

161.9% 

25.8% 

Other revenue 

7 380 

7 380 

241 555 

3 273.1% 

306 

4.1% 

453 

6.1% 

242 314 

3 283.4% 

1 785 

11.0% 

(74.6%) 

Government - operating 

805 278 

805278 

2 603 

.3% 



134 


2 737 

.3% 



(100.0%) 

Government ■ capital 

689 845 

689 845 












Interest 

17 940 

17 940 

3054 

17.0% 

4444 

24.8% 

3 980 

22.2% 

11478 

64.0% 

4 505 

79.7% 

(11.6%) 

Dividends 














Payments 

(798 134) 

(798 134) 

(199 332) 

25.0% 

(203 326) 

25.5% 

(200 820) 

25.2% 

(603 479) 

75.6% 

(206153) 

101.5% 

(2.6%) 

Suppliers and employees 

(795134) 

(795134) 

(198 914) 

25.0% 

(203 224) 

25.6% 

(200 073) 

25.2% 

(602 211) 

75.7% 

(196 264) 

100.8% 

1.9% 

Finance charges 














Transfers and grants 

(3 000) 

(3 000) 

(418) 

13.9% 

(102) 

3.4% 

(747) 

24.9% 

(1 268) 

42.3% 

(9 890) 

298.9% 

(92.4%) 

Net Cash from/(used) Operating Activities 

765 656 

765 656 

68 403 

8.9% 

(178 982) 

(23.4%) 

(176 888) 

(23.1%) 

(287 466) 

(37.5%) 

(184 468) 

(1 506.4%) 

(4.1%) 

Cash Flow from Investing Activities 














Receipts 














Proceeds on disposal of PPE 














Decrease in non-current debtors 














Decrease in other non-current receivables 














Decrease (increase) in non-current investments 














Payments 

(672 045) 

(672 045) 

(10 701) 

1.6% 



(2 460) 

.4% 

(13161) 

2.0% 

(90 514) 

33.2% 

(97.3%) 

Capital assets 

(672 045) 

(672045) 

(10 701) 

1.6% 



(2 460) 

.4% 

(13161) 

2.0% 

(90 514) 

33.2% 

(97.3%) 

Net Cash from/(used) Investing Activities 

(672 045) 

(672 045) 

(10 701) 

1.6% 



(2 460) 

.4% 

(13161) 

2.0% 

(90 514) 

33.2% 

(97.3%) 

Cash Flow from Financing Activities 














Receipts 














Short term loans 














Borrowing long term/refinancing 














Increase (decrease) in consumer deposits 














Payments 

(1100) 

(1 100) 












Repayment of borrowing 

(1 100) 

(1 100) 












Net Cash from/(used) Financing Activities 

(1 100) 

(1 100) 












Net lncrease/(Decrease) in cash held 

92 511 

92 511 

57 703 

62.4% 

(178 982) 

(193.5%) 

(179 347) 

(193.9%) 

(300 627) 

(325.0%) 

(274982) 

172.9% 

(34.8%) 

Cash/cash equivalents at the year begin: 



18473 


76175 


(102 807) 


18473 


(817133) 


(87.4%) 

Cash/cash equivalents at the year end: 

92 511 

92 511 

76175 

82.3% 

(102 807) 

(111.1%) 

(282 154) 

(305.0%) 

(282 154) 

(305.0%) 

(1 092 114) 

172.8% 

(74.2%) 


Part 4: Debtor Age Analysis 


R thousands 

0 - 30 Days 

31 - 60 Days 

61 - 90 Days 

Over 90 Days 

Total 

Actual Bad Debts Written Off to 
Debtors 

Impairment - 
Counci 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Amount 

Debtors Age Analysis By Income Source 














Trade and Other Receivables from Exchange Transactions - Water 

12 784 

8.7% 

5131 

3.5% 

3 899 

2.7% 

124 343 

85.1% 

146 156 

99.7% 




Trade and Other Receivables from Exchange Transactions - Electricity 














Receivables from Non-exchange Transactions - Property Rates 














Receivables from Exchange Transactions - Waste Water Management 














Receivables from Exchange Transactions - Waste Management 

1 

(2.1%) 

1 

(1.7%) 

0 

(.2%) 

(45) 

104.0% 

(43) 





Receivables from Exchange Transactions - Property Rental Debtors 














Interest on Arrear Debtor Accounts 














Recoverable unauthorised, irregular or fruitless and wasteful Expenditure 














Other 

5 

1.0% 

2 

.5% 

2 

.5% 

459 

98.0% 

468 

.3% 




Total By Income Source 

12 789 

8.7% 

5134 

3.5% 

3 901 

2.7% 

124 756 

85.1% 

146 581 

100.0% 




Debtors Age Analysis By Customer Group 














Organs of State 

997 

8.2% 

456 

3.7% 

250 

2.1% 

10460 

86.0% 

12164 

8.3% 




Commercial 

3554 

14.6% 

1 009 

4.2% 

854 

3.5% 

18 886 

77.7% 

24 303 

16.6% 




Households 

8 238 

7.5% 

3 669 

3.3% 

2 797 

2.5% 

95410 

86.6% 

110115 

75.1% 




Other 














Total By Customer Group 

12 789 

8.7% 

5134 

3.5% 

3 901 

2.7% 

124 756 

85.1% 

146 581 

100.0% 





Part 5: Creditor Age Analysis 


R thousands 

0 - 30 Days 

31 - 60 Days 

61 - 90 Days 

Over 90 Days 

Total 

Amount 


Amount 

% 

Amount 

% 

Amount 

% 

Amount 

% 

Creditor Age Analysis 











Bulk Electricity 

2 670 

100.0% 







2 670 

6.7% 

Bulk Water 

28 922 

100.0% 







28 922 

72.9% 

PAYE deductions 

4 779 

100.0% 







4 779 

12.0% 

VAT (output less input) 











Pensions / Retirement 

2 570 

100.0% 







2 570 

6.5% 

Loan repayments 











Trade Creditors 

726 

100.0% 







726 

1.8% 

Auditor-General 











Other 











Total 

39 667 

100.0% 







39 667 

100.0% 


Contact Details 


Municipal Manager 
| Financial Manager 


Ms Norah Tivetile Maseko 
| Mr Charles Malema (Acting) 


Source Local Government Database 


1. All figures in this report are unaudited.