Msunduzi Draft 2013-14 by Marc Russell Abbott

“City of Choice, Second to None”

AnnuAl Budget And MediuM terM revenue And expenditure FrAMework 2013/14 to 2015/16

2013/14 to 2015/16 ANNUAL DRAFT BUDGET OF MSUNDUZI LOCAL MUNICPALITY KZN225 2013/14 TO 2015/16 MEDIUM TERM REVENUE AND EXPENDITURE FORECASTS Copies of this document can be viewed: • In the foyers of all municipal buildings • All public libraries within the municipality • At www.msunduzi.gov.za

MSUNDUZI ANNUAL DRAFT BUDGET Table of Contents Page Part 1 – Annual Budget 1.1. 1.2. 1.3 1.4.

Council Resolutions Executive Summary Operating Revenue Framework Operating Expenditure Framework

Part 2 – Supporting Documentation 2.1. 2.2. 2.3. 2.4. 2.5. 2.6. 2.7. 2.8.

Overview of the annual budget process Overview of alignment of annual budget with IDP Overview of budget assumptions Expenditure on grants and reconciliations of unspent funds Councillor and employee benefits Capital expenditure details Other supporting documents Municipal manager’s quality certificate

5 5 5 9 40

60 60 62 68 82 86 99 109 118

List of Tables Table 1 Table 2 Table 3 Table 4 Table 5 Table 6 Table 7 Table 8 Table 9 Table 10 Table 11 Table 12 Table 13 Table 14 Table 15 Table 16 Table 17 Table 18 Table 19 Table 20 Table 21 Table 22 Table 23 Table 24 Table 25 Table 26

Consolidated Overview of the 2013/14 MTREF 6 Summary of revenue classified by main revenue source 10 Percentage growth in revenue by main revenue source 11 Transfers and Grant Receipts 12 Comparison of proposed rates to levied for the 2013/14 financial year 14 Comparison between current water charges and increases (Domestic) 18 Comparison between current electricity charges and increases (Domestic) 20 Comparison between current sanitation charges and increases 31 Summary of operating expenditure by standard classification item 40 2013/14 Medium-term capital budget per funding 43 MBRR Table A1 - Budget Summary 45 MBRR Table A2 - Budgeted Financial Performance (revenue and expenditure by standard classification) 48 MBRR Table A3 - Budgeted Financial Performance (revenue and expenditure by municipal vote) 49 MBRR Table A4 - Budgeted Financial Performance (revenue and expenditure) 50 MBRR Table A5 - Budgeted Capital Expenditure by vote, standard classification and funding source 51 MBRR Table A6 - Budgeted Financial Position 53 MBRR Table A7 - Budgeted Cash Flow Statement 55 MBRR Table A8 - Cash Backed Reserves/Accumulated Surplus Reconciliation 57 MBRR Table A9 - Asset Management 58 MBRR Table SA6 - Reconciliation between the IDP strategic objectives and budgeted capital expenditure 64 MBRR Table SA8 - Performance indicators and benchmarks 66 MBRR SA15 – Detail Investment Information 70 MBRR Table SA 17 - Detail of borrowings 72 MBRR Table SA 18 - Capital transfers and grant 74 MBRR Table A7 - Budget cash flow statement 76 MBRR Table A8 - Cash backed reserves/accumulated surplus reconciliation 77

2013/14 to 2015/16 Table 27 Table 28 Table 29 Table 30 Table 31 Table 32 Table 33 Table 34 Table 35 Table 36 Table 37 Table 38 Table 39 Table 40 Table 41 Table 42 Table 43 Table 44 Table 45 Table 46

MBRR SA10 – Funding compliance measurement MBRR SA19 - Expenditure on transfers and grant programmes MBRR SA 20 - Reconciliation between of transfers, grant receipts and unspent funds MBRR SA22 - Summary of councillor and staff benefits MBRR SA23 - Salaries, allowances and benefits (political office bearers/councillors/ senior managers) MBRR SA24 – Summary of personnel numbers MBRR SA25 - Budgeted monthly revenue and expenditure MBRR SA26 - Budgeted monthly revenue and expenditure (municipal vote) MBRR SA27 - Budgeted monthly revenue and expenditure (standard classification) MBRR SA28 - Budgeted monthly capital expenditure (municipal vote) MBRR SA29 - Budgeted monthly capital expenditure (standard classification) MBRR SA30 - Budgeted monthly cash flow MBRR SA 34a - Capital expenditure on new assets by asset class MBRR SA34b - Capital expenditure on the renewal of existing assets by asset class MBRR SA34c - Repairs and maintenance expenditure by asset class MBRR SA35 - Future financial implications of the capital budget MBRR SA36 - Detailed capital budget per municipal vote MBRR Table SA1 - Supporting detail to budgeted financial performance MBRR Table SA2 – Matrix financial performance budget (revenue source/expenditure type and department) MBRR Table SA3 – Supporting detail to Statement of Financial Position

78 82 84 86 88 89 91 92 93 95 96 97 99 101 103 105 106 109 113 114

List of Figures Figure 1 Figure 2

Main operational expenditure categories for the 2013/14 financial year 42 Breakdown of operating revenue over the 2013/14 MTREF 69

MSUNDUZI ANNUAL DRAFT BUDGET Abbreviations and Acronyms AMR Automated Meter Reading ASGISA Accelerated and Shared Growth Initiative BPC Budget Planning Committee CBD Central Business District CFO Chief Financial Officer CM City Manager CPI Consumer Price Index CRRF Capital Replacement Reserve Fund DBSA Development Bank of South Africa DoRA Division of Revenue Act DWA Department of Water Affairs EE Employment Equity EEDSM Energy Efficiency Demand Side Management EM Executive Mayor FBS Free basic services GAMAP Generally Accepted Municipal Accounting Practice GDP Gross domestic product GDS Gauteng Growth and Development Strategy GFS Government Financial Statistics GRAP General Recognised Accounting Practice HR Human Resources HSRC Human Science Research Council IDP Integrated Development Strategy IT Information Technology kℓ kilolitre km kilometre KPA Key Performance Area KPI Key Performance Indicator kWh kilowatt ℓ litre LED Local Economic Development MBRR Municipal Budget & Reporting Regulations MEC Member of the Executive Committee MFMA Municipal Financial Management Act Programme MIG Municipal Infrastructure Grant MMC Member of Mayoral Committee MPRA Municipal Properties Rates Act MSA Municipal Systems Act MTEF Medium-term Expenditure Framework MTREF Medium-term Revenue and Expenditure Framework NERSA National Electricity Regulator South Africa NGO Non-Governmental organisations NKPIs National Key Performance Indicators OHS Occupational Health and Safety OP Operational Plan PBO Public Benefit Organisations

PHC PMS PPE PPP PTIS RG RSC SALGA SAPS SDBIP SMME

Provincial Health Care Performance Management System Property Plant and Equipment Public Private Partnership Public Transport Infrastructure System Restructuring Grant Regional Services Council South African Local Government Association South African Police Service Service Delivery Budget Implementation Plan Small Micro and Medium Enterprises

2013/14 to 2015/16 Part 1 – Annual Budget 1.1.

Council Resolutions

On 20 March 2013 the Council of the Msunduzi Local Municipality met in the Council Chambers of Msunduzi City Hall to consider the draft annual budget for the financial year 2013/14 and the two outer years. At this meeting it was resolved that: a)

the Draft Budget 2013/14 to 2015/16 be approved.

the Municipal Manager be mandated to submit the Draft Budget to the National and Provincial Treasuries as well as the Provincial Department of Cooperative Governance and Traditional Affairs (COGTA).

1.2. Executive Summary The application of sound financial management principles for the compilation of the City’s financial plan is essential and critical to ensure that the City remains financially viable and that municipal services are provided sustainably, economically and equitably to all communities. The City’s business and service delivery priorities were reviewed as part of this year’s planning and budget process. Where appropriate, funds were transferred from low- to high-priority programmes so as to maintain sound financial stewardship. A critical review was also undertaken of expenditures on noncore and ‘nice to have’ items. The City has embarked on implementing a range of revenue collection strategies to optimize the collection of debt owed by consumers. Furthermore, the City has undertaken various customer care initiatives to ensure the municipality truly involves all citizens in the process of ensuring a people lead government. National Treasury’s MFMA Circulars No. 51, 54, 55, 58, 59 and 67 were used to guide the compilation of the 2013/14 MTREF. The main challenges experienced during the compilation of the 2013/14 MTREF can be summarized as follows: • • • • •

• • •

The ongoing difficulties in the national and local economy; Aging and poorly maintained water, roads and electricity infrastructure; The need to reprioritize projects and expenditure within the existing resource envelope given the cash flow realities and declining cash position of the municipality; Wage increases for municipal staff that continue to exceed consumer inflation, as well as the need to fill critical vacancies; Affordability of capital projects – original allocations had to be reduced and the operational expenditure associated with prior year’s capital investments needed to be factored into the budget as part of the 2013/14 MTREF process. The following budget principles and guidelines directly informed the compilation of the 2013/14 MTREF: The 2012/13 Adjustments Budget priorities and targets, as well as the base line allocations contained in the Adjustments Budget were adopted as the upper limits for the new baselines for the 2013/14 annual budget; Intermediate service level standards were used to inform the measurable objectives, targets and backlog eradication goals; Tariff and property rate increases should be affordable and should generally not exceed inflation as measured by the CPI, except where there are price increases in the inputs of services that are beyond the control of the municipality, for instance the cost of bulk water and electricity. In addition, tariffs need to remain or move towards being cost reflective, and should take into account the need to address infrastructure backlogs;

6 – – (231,250)

Contributions recognised - capital & contributed assets

Surplus/(Deficit) after capital transfers & contributions

(231,250)

Transfers recognised - capital

Surplus/(Deficit)

94,814

–

94,814

2,807,186

239,731

–

239,731

3,093,048

5,144

–

5,144

2,982,646

2,806,890

8,793

–

8,793

3,129,239

8,792

–

8,792

3,129,239

Full Year Forecast

Total Expenditure

Adjusted Budget

2,575,640 2,902,000 3,332,779 2,987,790 3,138,032 3,138,032

Audited Audited Outcome Outcome

Total Revenue (excluding capital transfers and contributions)

Original Budget

Current Year 2012/13

Audited Outcome

2011/12

R thousands

2010/11

2009/10

Description

KZN225 Msunduzi - Table A1 Consolidated Budget Summary

Table 1 Consolidated Overview of the 2013/14 MTREF

8,792

–

8,792

3,129,240

3,138,031

Pre-audit outcome Budget Year +1 2014/15

Budget Year +2 2015/16

449,743

–

383,158

66,585

3,224,899

268,828

–

204,271

64,557

3,480,545

252,391

–

202,390

50,001

3,764,103

3,291,485 3,545,103 3,814,105

Budget Year 2013/14

2013/14 Medium Term Revenue & Expenditure Framework

In view of the aforementioned, the following table is a consolidated overview of the proposed 2013/14 Medium-term Revenue and Expenditure Framework:

MSUNDUZI ANNUAL DRAFT BUDGET

Depreciation & asset impairment

– 4,342

Transfers and grants

–

804,979

75,273

124,044

250,540

19,386

626,885

2,575,640

568,910

355,033

1,435

7,084

Contracted services

2 8

Bulk purchases

Other materials

Finance charges

Debt impairment

Remuneration of councillors

Employee related costs

Expenditure By Type

Total Revenue (excluding capital transfers and contributions)

Gains on disposal of PPE

Other revenue

Transfers recognised - operational

Agency services

Licences and permits

Fines

–

6,757 21,161

Interest earned - external investments

Interest earned - outstanding debtors

Dividends received

15,571

–

53,287

76,207

213,633

Rental of facilities and equipment

2 2

Service charges - sanitation revenue

Service charges - refuse revenue

Service charges - other

2 2

Service charges - electricity revenue

Service charges - water revenue

816,173

420,030 20,285

Property rates

Audited Outcome

2009/10

Property rates - penalties & collection charges

R thousand

Revenue By Source

Ref

Description

503,043

500,669

374

3,813

–

65,794

25,907

17,944

70,091

107,507

288,345

1,212,660

31,244

505,310

Audited Outcome

2011/12

49,785

365,204

382

3,475

–

12,100

19,534

–

78,752

114,000

317,354

1,416,917

33,812

576,402

Original Budget

88,689

422,369

533

3,566

–

1,152

18,356

23,949

–

73,547

125,263

339,545

1,417,115

47,501

576,402

Adjusted Budget

88,689

422,369

533

3,566

–

1,152

18,356

23,949

73,547

125,263

339,545

1,417,115

47,501

576,402

Full Year Forecast

Current Year 2012/13

88,689

422,369

533

3,566

–

1,152

18,357

23,948

–

73,547

125,263

339,545

1,417,115

47,501

576,402

Pre-audit outcome

15,131

48,011

383,848

586

3,634

–

1,255

27,029

20,255

–

77,592

132,153

378,445

1,558,827

37,363

607,308

Budget Year 2013/14

49,222

402,067

592

3,830

–

1,292

27,454

22,889

–

81,841

139,281

398,902

1,714,709

38,857

664,116

Budget Year +1 2014/15

48,825

422,980

603

4,037

–

1,318

28,519

25,787

–

86,311

146,795

420,454

1,886,180

40,800

701,442

Budget Year +2 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

3,967

–

994,366

71,568

253,485

96,000

18,418

634,106

4,144

67,803

–

1,217,335

72,134

273,650

58,210

31,427

666,198

4,500

56,948

14,154

1,382,923

77,500

158,000

250,342

34,000

713,415

4,500

65,754

19,046

1,406,504

70,831

158,000

250,342

34,001

731,928

4,500

65,754

19,046

1,406,504

70,831

158,000

250,342

34,000

731,928

4,500

65,754

19,046

1,406,504

70,831

158,000

250,342

34,000

731,928

5,027

57,176

23,861

1,493,890

64,600

222,212

137,510

36,419

779,721

5,274

59,886

25,220

1,650,634

59,255

256,533

130,634

38,422

819,440

5,563

61,919

25,658

1,770,060

54,480

282,183

124,103

40,535

861,792

2,902,000 3,332,779 2,987,790 3,138,032 3,138,032 3,138,031 3,291,485 3,545,103 3,814,105

516,909

385,630

577

5,354

–

38,044

13,752

17,313

–

65,559

102,592

270,107

1,011,459

26,358

448,257

Audited Outcome

2010/11

KZN225 Msunduzi - Table A4 Consolidated Budgeted Financial Performance (revenue and expenditure)

KZN225 Msunduzi - Table A4 Budgeted Financial Performance (revenue and expenditure)

2013/14 to 2015/16

8 94,814

(231,250)

94,814

239,731

239,731 5,144

5,144

–

537,811

Budget Year +2 2015/16

8,793

8,792

449,743

268,828

252,391

202,390

50,001

The capital budget of R 443.2 million (R 383.2 million grant funding plus R60 million internal funding) for 2013/14 has grown by 43.1 per cent when compared to the 2012/13 Adjustment Budget.

Total operating expenditure for the 2013/14 financial year has been appropriated at R3.2 billion and translates into a budgeted surplus of R66.6 million. When compared to the 2012/13 Adjustments Budget, operational expenditure has grown by 3.1 per cent in the 2013/14 budget and by 11.2 and 20.3 per cent for each of the respective outer years of the MTREF.

Total operating revenue has grown by 4.89 per cent or R 153.5 million for the 2013/14 financial year when compared to the 2012/13 Adjustments Budget. For the two outer years, operational revenue will increase by 12.97 percent (R 407.1) and 7.8 per cent (R 269.0) respectively, equating to a total revenue growth of R676.1 million over the MTREF when compared to the 2012/13 financial year.

The 2013/14 and 2014/15 surplus includes an amount of R60 million to fund capital projects.

Surplus/(Deficit) for the year

Share of surplus/ (deficit) of associate

94,814

239,731

204,271

(231,250)

–

435,248

Budget Year +1 2014/15

383,158

(231,250)

–

404,483

Budget Year 2013/14

449,743

Surplus/(Deficit) after taxation

–

388,334

Pre-audit outcome

Transfers recognised - capital

Surplus/(Deficit) attributable to municipality

–

388,334

Full Year Forecast

Surplus/(Deficit) after capital transfers & contributions

94,814

–

388,332

Adjusted Budget

2013/14 Medium Term Revenue & Expenditure Framework

64,557

(231,250)

–

290,862

Original Budget

Current Year 2012/13

66,585

94,814

(231,250)

Surplus/(Deficit)

–

702,148

Audited Outcome

2011/12

2,807,186 3,093,048 2,982,646 3,129,239 3,129,239 3,129,240 3,224,899 3,480,545 3,764,103

(37)

735,314

Audited Outcome

2010/11

2,806,890

(2,199)

903,640

Audited Outcome

2009/10

Total Expenditure

4, 5

Other expenditure

Loss on disposal of PPE

Ref

R thousand

Description

KZN225 Msunduzi - Table A4 Consolidated Budgeted Financial Performance (revenue and expenditure)

MSUNDUZI ANNUAL DRAFT BUDGET

2013/14 to 2015/16 1.3 Operating Revenue Framework In order for Msunduzi Local Municipality to continue improving the quality of services provided to its citizens it needs to generate the required revenue. In these tough economic times strong revenue management is fundamental to the financial sustainability of every municipality. The reality is that we are faced with development backlogs and poverty. The expenditure required to address these challenges will inevitably always exceed available funding; hence difficult choices have to be made in relation to tariff increases and balancing expenditures against realistically anticipated revenues. The municipality’s revenue strategy is built around the following key components: • • • • • • • • • •

National Treasury’s guidelines and macroeconomic policy; Growth in the City and continued economic development; Efficient revenue management, which aims to ensure a 85% per cent annual collection rate for property rates and other key service charges; Electricity tariff increases as approved by the National Electricity Regulator of South Africa (NERSA); Achievement of full cost recovery of specific user charges especially in relation to trading services; Determining the tariff escalation rate by establishing/calculating the revenue requirement of each service; The municipality’s Property Rates Policy approved in terms of the Municipal Property Rates Act, 2004 (Act 6 of 2004) (MPRA); Increase ability to extend new services and recover costs; The municipality’s Indigent Policy and rendering of free basic services; and Tariff policies of the City.

Total Revenue (excluding capital transfers and contributions)

2011/12

516,909

385,630

577

5,354

503,043

500,669

374

3,813

25,907

17,944

70,091

107,507

288,345

1,212,660

31,244

505,310

49,785

365,204

382

3,475

12,100

19,534

–

78,752

114,000

317,354

1,416,917

33,812

576,402

Original Budget

88,689

422,369

533

3,566

18,356

23,949

–

73,547

125,263

339,545

1,417,115

47,501

576,402

Adjusted Budget

88,689

422,369

533

3,566

18,357

23,948

–

73,547

125,263

339,545

1,417,115

47,501

576,402

Pre-audit outcome

15,131

48,011

383,848

586

3,634

27,029

20,255

–

77,592

132,153

378,445

1,558,827

37,363

607,308

Budget Year 2013/14

49,222

402,067

592

3,830

27,454

22,889

–

81,841

139,281

398,902

1,714,709

38,857

664,116

Budget Year +1 2014/15

48,825

422,980

603

4,037

28,519

25,787

–

86,311

146,795

420,454

1,886,180

40,800

701,442

Budget Year +2 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

3,138,032 3,138,031 3,291,485 3,545,103 3,814,105

88,689

422,369

533

3,566

18,356

23,949

73,547

125,263

339,545

1,417,115

47,501

576,402

Full Year Forecast

Current Year 2012/13

2,575,640 2,902,000 3,332,779 2,987,790 3,138,032

568,910

Gains on disposal of PPE

355,033 2

Transfers recognised - operational

1,435

Other revenue

Agency services

7,084

Fines

Licences and permits

17,313

6,757

13,752

15,571

Rental of facilities and equipment

Interest earned - external investments

65,559 –

53,287

102,592

270,107

1,011,459

26,358

448,257

–

Service charges - refuse revenue

Service charges - other

76,207

213,633

2 2

Service charges - water revenue

20,285 816,173

420,030

Property rates - penalties & collection charges

Service charges - sanitation revenue

2010/11

Audited Audited Audited Outcome Outcome Outcome

2009/10

Service charges - electricity revenue

Property rates

R thousand

Revenue By Source

Ref

Description

KZN225 Msunduzi - Table A4 Consolidated Budgeted Financial Performance (revenue and expenditure)

Table 2 Summary of revenue classified by main revenue source

The following table is a summary of the 2013/14 MTREF (classified by main revenue source):

MSUNDUZI ANNUAL DRAFT BUDGET

3,545,103

77,876

402,067

27,454

2,334,733

702,973

Budget Year +1 2014/15

3,814,105

80,624

422,980

28,519

2,539,740

742,242

Budget Year +2 2015/16

13%

-6%

104%

25%

15%

30%

88%

16%

13%

-6%

-80%

-16%

-29%

16%

-25%

-9%

47%

10%

-12%

2009/10 2010/11 2011/12 2012/13 2013/14 2014/15 - 2010/11 - 2011/12 - 2012/13 - 2013/14 - 2014/15 - 2015/16 Year on Year on Year on Year on Year on Year on Year Year Year Year Year Year

% Growth Rates: Estimates actual (Nominal)

Operating grants and transfers totals R 383.8 million in the 2013/14 financial year and steadily increases to R 402.1 million by 2014/15, R 423 million by 2015/2016. Capital grants and transfers amounts to R 383.2 million, R 204.3 million and R 202.4 million for the 2013/14, 2014/15 and 2015/16 financial years respectively. The following table gives a breakdown of the various operating grants and subsidies allocated to the municipality over the medium term:

Property rates is the second largest revenue source totalling 18 per cent or R607 million. Other revenue consists of various items such as fines, licences and permits, agency services, sale of produce, training recoveries, landing fees, passenger levy etc.

Revenue generated from rates and service charges forms a significant percentage of the revenue basket for the City. Rates and service charges revenues comprise more than two thirds of the total revenue mix. In the 2012/13 financial year, revenue from rates and services charges totalled R2.5 billion or 80.7 per cent. This increases to R2.8 billion, R3.0 billion and R3.3 billion for 2013/14, 2014/15 and 2015/16 respectively. A notable trend is the increase in the total percentage revenue generated from rates and service charges. This growth is mainly attributed to the increase in the sale of electricity which contributes to the total revenue mix, which in turn is due to the rapid increases in the Eskom tariffs for bulk purchase electricity. The above table excludes revenue foregone arising from discounts and rebates associated with the tariff policies of the Municipality.

In line with the formats prescribed by the Municipal Budget and Reporting Regulations, capital transfers and contributions are excluded from the operating statement, as the inclusion of these revenue sources would distort the calculation of the operating surplus/deficit.

3,291,484

88,920

Other own revenue

Total Revenue (excluding capital transfers and contributions)

27,029 383,848

Transfers recognised - operational

2,147,016

Investment revenue

Service charges

Property rates

644,671

R thousands

Financial Performance

Budget Year 2013/14

2013/14 Medium Term Revenue & Expenditure Framework

Description

KZN 225 Msunduzi - Table A1 Consolidated Budget Summary

Table 3 Percentage growth in revenue by main revenue source

2013/14 to 2015/16

MSUNDUZI ANNUAL DRAFT BUDGET Table 4 Transfers and Grant Receipts KZN225 Msunduzi - Supporting Table SA18 Transfers and grant receipts Description

Ref

R thousand

RECEIPTS:

2009/10

2010/11

2011/12

Current Year 2012/13

2013/14 Medium Term Revenue & Expenditure Framework

Audited Audited Audited Original Adjusted Full Year Outcome Outcome Outcome Budget Budget Forecast

Budget Budget Budget Year Year +1 Year +2 2013/14 2014/15 2015/16

1, 2

Operating Transfers and Grants National Government:

203,378

267,375

199,824

267,211

304,835

Finance Management

750

165

Municipal Systems Improvement

400 2,404

2,534

Local Government Equitable Share

310,326 342,704

342,704

338,903

354,313

373,677

393,300

1,979

1,500

1,550

1,600

1,650

978

800

890

934

967

1,501

1,874 –

–

3,512

4,000

4,200

21,709

21,856

22,863

21,709

21,856

22,863

EPWP Incentive Electricity Demand Side Management

362,139 380,211

400,117

Water Services Operating Subsidy Other transfers/grants [insert description] Provincial Government:

10,548

Health subsidy

33,467

9,161

Provincial Government:

4,074

22,500

– 20,979

Health subsidy

1,207 –

Expanded Public Works Grant

2,868

Operating Grant - Property Rates

1,387

Health

12,488

Human Settlements

2,537

9,000

10,963

Public Works Arts and Culture District Municipality:

–

Other grant providers:

–

213,926

300,842

314,400 365,204

365,204

365,204 383,848 402,067 422,980

138,340 208,599

160,485

150,170

151,312 100,846

Total Operating Transfers and Grants

Capital Transfers and Grants National Government:

125,649

73,225

Municipal Infrastructure Grant (MIG)

91,339

48,348

Public Transport and Systems

7,737

11,663

138,340

153,399

383,158 204,271 202,390

45,000

–

Neighbourhood Development Partnership

700

Rural Households Infrastructure

4,500

–

5,000

245

56,234

–

Dept of Mineral/Electricty

3,757

Intergrated National Electrification Porgramme Other capital transfers/grants [insert description] Provincial Government:

26,573

9,457

–

11,429

11,836

21,415

159,271

170,390

–

10,000

8,000

5,000

10,000

123,000

30,000

12,000

–

2013/14 to 2015/16 KZN225 Msunduzi - Supporting Table SA18 Transfers and grant receipts Description

Ref

R thousand

2009/10

2010/11

2011/12

Current Year 2012/13

2013/14 Medium Term Revenue & Expenditure Framework

Audited Audited Audited Original Adjusted Full Year Outcome Outcome Outcome Budget Budget Forecast

Airport Development Project

11,429

11,836

Sport and Recreation

19,315 2,100

Corridor Development KZNPA

16,760

2,100

37,289

Budget Budget Budget Year Year +1 Year +2 2013/14 2014/15 2015/16 –

– –

–

District Municipality:

–

Other grant providers:

–

135

–

135

Carnegie Total Capital Transfers and Grants TOTAL RECEIPTS OF TRANSFERS & GRANTS

125,649

84,654

150,176 230,014

216,854

383,158 204,271 202,390

339,575

385,496

464,576 595,218

582,058

767,006 606,338 625,370

Tariff-setting is a pivotal and strategic part of the compilation of any budget. When rates, tariffs and other charges were revised, local economic conditions, input costs and the affordability of services were taken into account to ensure the financial sustainability of the City. The percentage increase of Eskom bulk tariff is beyond the mentioned inflation target. Given that this tariff increase is determined by an external agency, the impact it has on the municipality’s electricity cost is largely outside the control of the City. Discounting the impact of this price increase in lower consumer tariffs will erode the City’s future financial position and viability. It must also be appreciated that the consumer price index, as measured by CPI, is not a good measure of the cost increases of goods and services relevant to municipalities. The basket of goods and services utilized for the calculation of the CPI consist of items such as food, petrol and medical services, whereas the cost drivers of a municipality are informed by items such as the cost of remuneration, bulk purchases of electricity and water, petrol, diesel, chemicals, cement etc. The current challenge facing the City is managing the gap between cost drivers and tariffs levied, as any shortfall must be made up by either operational efficiency gains or service level reductions. Within this framework the City has undertaken the tariff setting process relating to service charges as follows. Property Rates Property rates cover the cost of the provision of general services. Determining the effective property rate tariff is therefore an integral part of the municipality’s budgeting process. National Treasury’s MFMA Circular No. 51 deals, inter alia with the implementation of the Municipal Property Rates Act, with the regulations issued by the Department of Co-operative Governance. The regulations prescribing the rate ratio for the non-residential categories, public service infrastructure and agricultural properties relative to residential properties to be 0,25:1 came into effect on 1 July 2009, whilst the rate ratio for Public Benefit Organizations came into effect on 1 July 2010. The implementation of these regulations was done in the previous budget process and the Property Rates Policy of the Municipality has been amended accordingly.

MSUNDUZI ANNUAL DRAFT BUDGET The categories of rateable properties for purposes of levying rates and the proposed rates for the 2013/14 financial year based on a 5.5 per cent increase from 1 July 2013 is contained below: Table 5 Comparison of proposed rates to levied for the 2013/14 financial year 2012/13 2013/14 Cents in the R Cents in the R

VOTE 060

SUB 448

% Incr

ITEM 8208

1. A GENERAL RATE, assessed in terms of the Local Government: Municipal Property Rates Act 6 of 2004

0.0202

0.021

5.50

(a) (b)

0.0202 0.0243

0.021311 0.0256365

5.50 5.50

Residential Property (a) A rebate on the valuation of rateable property Rate Randage – after rebate (net)

0.0202 0.0202

0.021311 0.021311

5.50 5.50

Other Properties (b) A rebate on the valuation of rateable property Rate Randage – after rebate (net)

0.0006 0.0196

0.000633 0.020678

5.50 5.50

Agricultural Property (c) A rebate on the valuation of rateable property Rate Randage – after rebate (net)

0.0175 0.0027

0.0184625 0.0028485

5.50 5.50

Public Service Infrastructure (d) A rebate on the valuation of rateable property Rate Randage – after rebate (net)

0.0175 0.0027

0.0184625 0.0028485

5.50 5.50

Rural Communal Property (e) A rebate on the valuation of rateable property Rate Randage – after rebate (net)

0.0028 0.0174

0.002954 0.018357

5.50 5.50

Home Business and DSF properties (f) A rebate on the valuation of rateable property Rate Randage – after rebate (net)

0.0061 0.0141

0.0064355 0.0148755

5.50 5.50

Sectional Title Garages - Separately Registered (g) A rebate on the valuation of rateable property Rate Randage – after rebate (net)

0.0091 0.0111

0.0096005 0.0117105

5.50 5.50

Vacant Land - no rebate granted (net) Unauthorised use plus surcharge

2. REBATES:

2013/14 to 2015/16 2012/13 2013/14 Cents in the R Cents in the R

VOTE 060

SUB 448

% Incr

ITEM 8208

Mining (h) A rebate on the valuation of rateable property Rate Randage – after rebate (net)

0.0006 0.0196

Public Benefit Organisations (i) A rebate on the valuation of rateable property Statutory Rebate Additional Rebate

0.0001 0.0027 100%

0.000633 0.020678

5.50 5.50

R 3,000

R 3,165

5.50

R 3,040 R 1.00

R 3,207.20 R 1.05

5.50 5.50

R 2,400

R 2,532

5.50

R 2,440 R 100.00

R 2,574.20 R 105.50

5.50 5.50

R 2,400

R 2,532

5.50

R 1.00

R 1.05

5.50

40% Max

3. OTHER REBATES: Impermissable and Free Value based rebates (j) No rates shall be levied on the market value of the first R15,000 of residential property, home business and DSF properties. A rebate of 100% will be granted on all residential property and home business property from a value of R15,001 to a value of R100,000. Aged Persons and Disability Grantees Rebate (k) Aged Persons Occupier Owner Applicants: Female – 60 years and over Male – 63 years and over Total monthly income of all occupants and owners from all sources Under age 75 Age 75 and over %’tage Rebate – or Total monthly income of all occupants and owners from all sources Under age 75 Age 75 and over %’tage Rebate – Child Headed Households (l) Maximum monthly income of all occupants and owners from all sources %’tage Rebate – Listed Buildings (m) Rates Rebate after primary rebate on Listed Buildings

MSUNDUZI ANNUAL DRAFT BUDGET 2012/13 2013/14 Cents in the R Cents in the R Developers Rebate (n) Rates Rebate on VL only subject to Council Conditions Year 1 Year 2 Year 3

% Incr

100% 66% 33%

4. GENERAL NOTE: (a) No rebates on Listed Buildings and Developers properties will be granted to ratepayers where any arrears is outstanding on the property for rates & services. Rebatse will only be granted to aged persons and child headed households where arrangements are made for arrears and where all arrangments are being maintained. (b)

Existing Newly Incorporated Properties have been phased in over three years and no further rebates will be granted in terms of the Municipal Property Rates Act.

(c)

No rates will be levied on property owned and occupied by the Msunduzi Municipality.

5. MISCELLANEOUS CHARGES: VOTE 022 (a)

SUB 415

2013/14 Excl. Vat

% Incr

R 230

R 242.65

5.50

per search

R 15

ITEM 8466

To search for and prepare any reconciliation, for each hour, or part of an hour, excluding the first half hour, reasonably required for such search and preparation. PLUS Administration Fee (Excluding applications made in terms of the Promotion of Access to Information Act, No. 2 of 2000)

2012/13 Excl. Vat

ITEM 8150

Deeds Registry Search VOTE 022

(c)

ITEM 8436

Revenue Clearance Certificate Application Fee VOTE 022

(b)

SUB 415

R 74 R 21

R 80.00 R 25

5.50 5.50

2013/14 to 2015/16 2012/13 2013/14 Cents in the R Cents in the R 6.

% Incr

INTEREST RATE AND COLLECTION CHARGE RATE: (a)

Interest rate per annum ( Prime+ 1%)

18%

9.5%

9,5%

(b)

Collection Charge Rate per annum

10%

0.0%

Sale of Water and Impact of Tariff Increases South Africa faces similar challenges with regard to water supply as it did with electricity, since demand growth outstrips supply. Consequently, National Treasury is encouraging all municipalities to carefully review the level and structure of their water tariffs to ensure: • •

Water tariffs are structured to protect basic levels of service and ensure the provision of free water to the poorest of the poor (indigent); and Water tariffs are designed to encourage efficient and sustainable consumption.

In addition National Treasury has urged all municipalities to ensure that water tariff structures are cost reflective by 2014. Better maintenance of infrastructure, new dam construction and cost-reflective tariffs will ensure that the supply challenges are managed in future to ensure sustainability. Umgeni Water has increased its bulk tariffs with 8.3 per cent from 1 July 2013. Umgeni Water has undertaken a critical assessment of its capital infrastructure requirements. The assessment indicates that Umgeni Water’s current infrastructure is unlikely to sustain its long-term ability to supply water and they had no other choice but to enter capital markets to raise R1.6 billion for infrastructure upgrades, hence the significant increase in the bulk cost of water. A tariff increase of 10 per cent for all categories from 1 July 2013 for water is proposed. This is based on input cost assumptions of 8.3 per cent increase in the cost of bulk water (Umgeni Water).

MSUNDUZI ANNUAL DRAFT BUDGET Table 6 Comparison between current water charges and increases (Domestic) Water Tariffs VOTE 787

SUB 460

ITEM 8595

2012/13 Excl. Vat

2013/14 Excl. Vat

% Incr

R 15.00 R 37.40 Free

R 15.83 R 41.14

5.5% 10.0%

R 12.58

R 13.84

10.0%

2 (3) – Domestic 31kl to 60kl per kl

R 18.57

R 20.42

10.0%

2 (4) _Domestic 61kl and over per kl

R 21.67

R 23.84

10.0%

2 (5) _Domestic Flat rate (unmetered households)

R 60.00

R 63.30

5.5%

Scale 3A – Flats, Simplexes Basic Charge Unit

R 15.00 R 11.86

R 15.83 R 13.05

5.5% 10.0%

Scale 3B – Flats (Non-Rateable) Basic Charge Unit

R 15.00 R 16.32

R 15.83 R 17.95

5.5% 10.0%

Scale 4A (1) – Commercial Basic Charge 0 - 30 kl per kl

R 25.00 R 13.46

R 26.38 R 14.81

5.5% 10.0%

4A (2) – Commercial 31kl to 60kl per kl

R 15.00

R 16.50

10.0%

4A (3) – Commercial 61kl to 100kl per kl

R 17.60

R 19.36

10.0%

4A (4) – Commercial 101kl and over per kl

R 13.46

R 14.81

10.0%

Water Supply Tariffs 1

Scale 2 (1) – Domestic Basic Charge ( Except IndigentS) 0kl to 6kl Indigent 0kl to 7Kl 2 (2) – Domestic 7kl to 30kl per kl

2013/14 to 2015/16 Water Tariffs VOTE 787

SUB 460

ITEM 8595

2012/13 Excl. Vat

2013/14 Excl. Vat

% Incr

Scale 4B – Commercial (Non-Rateable) Basic Charge Unit

R 25.00 R 16.60

R 26.38 R 18.26

5.5% 10.0%

Scale 5 – Builders, Construction Sites Basic Charge Unit

R 25.00 R 16.60

R 26.38 R 18.26

5.5% 10.0%

R 150.00

R 158.25

5.5%

Scale 6 – Religious Organisations Basic Charge Unit

R 25.00 R 13.17

R 26.38 R 14.48

5.5% 10.0%

Scale 7 – Registered Welfare & Charitable Institutions & certain Sporting Bodies which are exempted from payment of rates. Including such organizations & institutions exempted by the City Council. Basic Charge Unit

R 25.00 R 13.17

R 26.38 R 14.48

5.5% 10.0%

Scale 8 – Municipal Departments Unit

R 12.57

R 13.83

10.0%

18%

9.5%

Flat Rate - Unmetered Fire Mains 7

Indigent Benefit - Domestic Water supply only Properties valued at R100,000 and below will automatically receive the first 7kl of water free The applicable tariff will be billed from the 7th kl upwards Domestic households with a total household income within the limit set out in Rates page 3, Section 3. (j), may apply for this benefit, subject to additional qualifying criteria INTEREST RATE 1

Interest rate per annum

MSUNDUZI ANNUAL DRAFT BUDGET 1.2.2. Sale of Electricity and Impact of Tariff Increases NERSA has announced the revised bulk electricity pricing structure. A 7.0 per cent increase in the Eskom bulk electricity tariff to municipalities will be effective from 1 July 2013. Considering the Eskom increases, the consumer tariff had to be increased by 10 per cent to offset the additional bulk purchase cost from 1 July 2013. Table 7 Comparison between current electricity charges and increases (Domestic) City Electrical Engineers 2012/13 2013/14 Excl. Vat Excl. Vat

DESCRIPTION Domestic – Basic Charge Domestic – Amp Charge Domestic – Energy Charge

VOTE 704

SUB 412

ITEM 8401

704

412

8154

704

412

8157

Scale A: Domestic 1 A.I Single-Phase up to 80A – Basic Charge per month(except Indigent) Net Ampere Charge per amp per phase p.m. Energy Charge per kWh (cents) Indigent Free 60KWh DESCRIPTION Domestic – Basic Charge Domestic – Amp Charge Domestic – Energy Charge 2

VOTE 704

SUB 412

ITEM 8401

704

412

8154

704

412

8157

Scale A.3 Three Phase up to 100A Basic Charge per month Net Ampere Charge per amp per phase p.m. Energy Charge per kWh (cents)

% Incr

R 17.50 R 6.953 60.005 Free

R 18.46 5.5% R 7.648 10.0% 66.005 10.0%

R 29.16 R 5.348 60.005

R 30.76 5.5% R 5.883 10.0% 66.005 10.0%

2013/14 to 2015/16 City Electrical Engineers 2012/13 2013/14 Excl. Vat Excl. Vat

DESCRIPTION Small Power Users Basic Charge Small Power Users Ampere charge Small Power Users Energy Charge

VOTE 704

SUB 412

ITEM 8402

704

412

8376

704

412

8289

% Incr

Scale B: Small Power users (Maximum Load 65 kVA) 3

Scale B.1 Single-Phase up to 80A Basic Charge per month Net Ampere Charge per amp per phase p.m. Energy Charge per kWh (cents)

R 46.66 R 15.242 61.502

R 49.22 5.5% R 16.767 10.0% 67.652 10.0%

Scale B.3 Three-Phase up to 100A Basic Charge per month Net Ampere Charge per amp per phase p.m. Energy Charge per kWh (cents) Minimum Charge per amp per phase p.m.

R 81.65 R 12.702 61.502 R 12.702

R 86.14 5.5% R 13.973 10.0% 67.652 10.0% R 13.973 10.0%

DESCRIPTION Large Power Users Bulk Basic Large Power Users Bulk kVa Large Power Users Bulk kWh

VOTE 704

SUB 412

ITEM 8403

704

412

8049

704

412

8052

Scale C: Large Power users (Load greater than 65 kVA) 5

Scale C.1 Supply taken at 400V Basic Charge per month Demand charge per kVA per month Energy charge per kWh (cents)

R 349.92 R 369.17 5.5% R 138.479 R 152.327 10.0% 59.324 65.256 10.0%

* The minimum charge per month payable by the consumer under Scale C shall be an amount calculated as aforesaid on the basis of 70% of the highest maximum demand in kVA notified to the City Electrical Engineer by the consumer or 70% of the previous twelve months highest maximum in kVA, whichever is the higher.

MSUNDUZI ANNUAL DRAFT BUDGET City Electrical Engineers 2012/13 2013/14 Excl. Vat Excl. Vat

VOTE 704

SUB 412

% Incr

ITEM 8289

Scale D.1: Block Tariff This scale may be applied to any consumer at his election as an alternative to any other scale. 6 Energy Charge per kWh * The minimum monthly charge payable by the consumer under this scale shall be an amount calculated as aforesaid based on 50% of the highest monthly meter reading in the last twelve months.

R 2.842

R 3.126 10.0%

Energy Charge only (cents)

82.192

90.411 10.0%

Scale S: Prepayment Meter Tariff 8 Energy Charge only (cents)

101.342

111.477 10.0%

2012/13 Excl. Vat

2013/14 Excl. Vat % Incr

VOTE 704

SUB 412

ITEM 8409

Indigent Benefit - Domestic supply only Properties valued at R100,000 and below with a 20amp circuit breaker will automatically receive the first 50kWh of electricity free Domestic households with a total household income within the limit set out in Rates page 3, Section 3. (j), may apply for this benefit, subject to additional qualifying criteria 7

DESCRIPTION Time of Use: Basic Time of Use: Demand kVa Time of Use: Access kVa Time of Use: kWh

VOTE 704 704

SUB 412 412

ITEM 8404 8405

704

412

8406

704

412

8407

2013/14 to 2015/16 City Electrical Engineers 2012/13 2013/14 Excl. Vat Excl. Vat

% Incr

Scale T: Time Of Use Tariff 9

Scale T.1 Supply taken at 6.6 or 11 kV Basic Charge per month Demand charge per kVA per month Access charge per kVA per month. Based on highest of notified or previous 12 months highest demand. Energy charge c/kWh (Periods as per Eskom Megaflex) High Demand: (June, July, August) Peak Standard Off Peak Low Demand: (Other Months) Peak Standard Off Peak Reactive energy charge. A charge for all reactive energy which exceed 30% of the real energy (kWh) per half hour period in the peak and standard periods only (c/kvarh)

R 1,749.60 R 1,845.83 5.5% R 64.716 R 71.188 10.0% R 21.158 R 23.274 10.0%

225.478 73.744 48.946

248.026 10.0% 81.118 10.0% 53.841 10.0%

77.708 55.520 44.983

85.479 10.0% 61.072 10.0% 49.481 10.0%

5.642

6.206 10.0%

MSUNDUZI ANNUAL DRAFT BUDGET Time periods Day Peak Weekday

Standard

Off-Peak 00:00-06:00

06:00-07:00 07:00-10:00 10:00-18:00 18:00-20:00 20:00-22:00 22:00-24:00 00:00-07:00 07:00-12:00 12:00-18:00 18:00-20:00 20:00-24:00 00:00-24:00 The table below indicates the treatment of public holidays for the Time of Use tariff 9 August 2012 National Womenâ&#x20AC;&#x2122;s Day Thursday Saturday 24 September 2012 Heritage Day Monday Sunday 16 December 2012 Day of Reconciliation Sunday Saturday 17 December 2012 Public Holiday Monday Saturday 25 December 2012 Christmas Day Tuesday Sunday 26 December 2012 Day of Goodwill Wednesday Sunday 1 January 2013 New Years Day Tuesday Sunday 21 March 2013 Human Rights Day Thursday Saturday 29 March 2013 Good Friday Friday Sunday 1 April 2013 Family Day Monday Sunday 27 April 2013 Freedom Day Saturday Saturday 1 May 2013 Workers Day Wednesday Saturday 16 June 2013 Youth Day Sunday Sunday 17 June 2013 Public Holiday Monday Saturday City Electrical Engineers 2012/13 Excl. Vat

VOTE 703

SUB 463

2013/14 Excl. Vat

% Incr

R 27.31 R 21.265 58.212

5.5% 10.0% 10.0%

ITEM 8382

CHARGES FOR PUBLIC LIGHTING SERVICES TO NON-MUNICIPAL CUSTOMERS CHARGES FOR PUBLIC LIGHTING SERVICES TO MUNICIPAL APPLICATIONS L1

Lights: Whole Night (incl Maintenance) Fixed-R /light/month Energy charge per 100 Watt per month if not measured Energy charge if measured (cents) per kWh

R 25.89 R 19.331 52.920

2013/14 to 2015/16 City Electrical Engineers 2012/13 Excl. Vat

VOTE 703 L2

SUB 463

2013/14 Excl. Vat

% Incr

ITEM 8382

Lights: 24 hour (incl Maintenance) Fixed-R /light/month Energy charge per 100 Watt per month if not measured Energy charge if measured (cents) per kWh

R 25.89 R 69.515 57.211

R 27.31 R 76.467 62.932

5.5% 10.0% 10.0%

Lights: Whole Night High Mast (incl. Maintenance) Fixed-R /light/month Energy charge per 100 Watt per month if not measured Energy charge if measured (cents) per kWh

R 517.81 R 56.747 52.920

R 546.29 R 62.422 58.212

5.5% 10.0% 10.0%

Actual Cost R 69.515 57.211

Actual Cost R 76.467 62.932

10.0% 10.0%

18%

9.5%

-47.2%

Lights: 24 Hrs Traffic (Excl. Maintenance) Maintenance charged at actual cost Energy charge per 100 Watt per month if not measured Energy charge if measured (cents) per kWh

INTEREST RATE 1

Interest rate per annum

MSUNDUZI ANNUAL DRAFT BUDGET City Electrical Engineers 2012/13 Excl. Vat

VOTE 713

SUB 873

2013/14 Excl. Vat

% Incr

ITEM 1000

New Connection 1 Bylaw 27(12)(a) (a) Normal domestic business premises: (single phase service connection with a maximum capacity of 80A with a credit meter): Plus the cost of labour and material

R 2,859

R 3,016

5.5%

R 3,501

R 3,693

5.5%

Surcharge raised for the reinstatement of single phase domestic services that have been removed for tampering (including illegal reconnection of disconnected service): First offence Second offence Third or subsequent offence

R 11,664 R 17,496 R 29,160

R4,000 R5,500 R7,000

5.50 5.50 5.50

R 291,600 R 349,920 R 583,200

R20,000 R35,000 R50,000

5.50 5.50 5.50

R 675

R712

5.50

(single phase service connection with a maximum capacity of 80A with a prepayment meter): Plus the cost of labour and material Plus the cost of providing and laying or mounting the underground cable or overhead wiring, as the case may be, within the consumerâ&#x20AC;&#x2122;s property boundary Plus the cost of providing and laying or mounting the underground cable or overhead wiring,as the case may be, within the consumerâ&#x20AC;&#x2122;s property boundary (b)

(c)

(d)

Tampering with Electricity Meters or Metering Installations: Domestic & Business Disconnection Fee Back dated consumption (calculated based on estimated tampering period)

2013/14 to 2015/16 City Electrical Engineers

VOTE 713

SUB 873

2012/13 Excl. Vat

2013/14 Excl. Vat

Immediate Arrest Immediate Arrest

Immediate Arrest R 1,080 R 216 R 540 R 324 R 216 R 216 R 216 R 216 R 216 R 540 R 540

Immediate Arrest R 1,139 R 228 R 570 R 342 R 228 R 228 R 228 R 228 R 228 R 570 R 570

5.5% 5.5% 5.5% 5.5% 5.5% 5.5% 5.5% 5.5% 5.5% 5.5% 5.5%

R 2,160

R 2,279

5.5%

% Incr

ITEM 1000

(e)

Additional Charges: Illegal Connection and Reconnection

(i)

Copper Theft Theft of Material Buying of stolen material

(ii)

Illegal service connection - Connector

(iii) (iv) (v) (vi) (vii) (viii) (ix) (x) (xi) (xii) (xiii)

Interference with other consumerâ&#x20AC;&#x2122;s equipment Failure to comply with any issued notice Improper use of Electricity Property access to inspect equipment is denied Refusing to provide information Rendering false information Refusal of admittance Restricted access to meter room Resale of electricity without a license or approval Selling or supplying electricity without authority Standby Equipment connected to network without authority

(f)

Tampering with installed anti-tampering seals

(g)

Use of Electricity supply without a signed consumer agreement with the Municipality

R 540

R 570

5.5%

(h)

Unkept substation equipment accommodation room

R 540

R 570

5.5%

(i)

Unkept meter rooms

R 540

R 570

5.5%

(j)

Unlocked meter rooms

R 540

R 570

5.5%

MSUNDUZI ANNUAL DRAFT BUDGET City Electrical Engineers 2012/13 Excl. Vat VOTE 713 2

SUB 873

2013/14 Excl. Vat

% Incr

ITEM 1000

Bylaw 27 (12)(b) In all other cases, the connection charges shall be calculated on the basis of maximum demand required in accordance with the following: Maximum Demand (kVA) 0 – 25 26 – 50 51 – 65 66 – 100 101 – 130 131 – 200 201 – 315 316 – 500 501 – 800 801 – 1 000 More than 1000 kva

Basic Charge (Rands) 2012/13 3,681 6,901 8,778 13,214 16,983 25,913 65,307 77,127 95,575 113,126

2013/14 3,883 7,281 9,261 13,941 17,917 27,338 68,899 81,369 100,832 119,348

Basic Charge if no substation provided (Rands) 2012/13 2012/13 0 0 0 0 0 0 0 0 0 0 0 0 21,028 22,185 45,847 48,369 83,786 88,394 113,126 119,348 101*kva +1620

Added to these charges will be the cost of providing and installing all cables and Council-owned equipment on the consumer’s premises. 3

Bylaw 27 (13)(a) Electrification projects (Low Cost Housing) Fee for the installation and connection, for domestic or small power users, of service cable or line, electricity dispenser and, where necessary, power distribution unit: (a) (b)

For a single phase service up 20A For a single phase service up to 60A

R 197 R 1,315

R 208 R 1,387

5.5% 5.5%

2013/14 to 2015/16 City Electrical Engineers 2012/13 Excl. Vat VOTE 704

SUB 415

2013/14 Excl. Vat

% Incr

ITEM 8506

Fee for attendance at or disconnection of consumer’s Installation per meter:

(a)

where due to non-payment of charges or fees or due to failure to make any required deposit or furnish any required security by the consumer in terms of the bylaws or to the breach by the consumer of any of the bylaws or any condition of his agreement business domestic Note: This charge is also applicable to water disconnections/restrictions ito 1(a)

R 675 R 300

R 712 R 317

5.5% 5.5%

(b)

on the consumer’s request for a temporary disconnection (11kV supply)

R 898

R 948

5.5%

(c)

on the consumer’s request for a temporary disconnection (low voltage supply)

R 558

R 589

5.5%

(d)

where a consumer’s supply is disconnected at the supply mains

R 1,091

R 1,151

5.5%

Fee for attendance in connection with a failure of supply

R 139

R 147

5.5%

3 (a)

Fee for testing fee for testing and inspection of an installation (other than bona fide shock or fault of a serious nature) Single dwelling unit First visit inspection Subsequent visits/inspections

R 671 R 334

R 708 R 353

5.5% 5.5%

(i)

(ii)

Any other installation

Actual Cost Actual Cost

(b) (i)

fee for inspection of meter box upon certification by electrical contractor that a meter box is ready for inspection First inspection

No Charge No Charge

(ii)

Any subsequent inspection

R 236

R 249

5.5%

MSUNDUZI ANNUAL DRAFT BUDGET City Electrical Engineers 2012/13 Excl. Vat

VOTE 704

SUB 415

2013/14 Excl. Vat

% Incr

ITEM 8506

4 (a)

Fee for testing accuracy of meter Single-phase

R 410

R 433

5.5%

(b)

Three-phase

R 611

R 645

5.5%

(c)

Maximum demand

5 (a)

Fee for testing accuracy of tariff mcb Single-phase service

R 361

R 381

5.5%

(b)

Three-phase service

R 513

R 541

5.5%

6 (a)

Fee for change of tariff mcb Single-phase service

(b)

Three-phase

Fee for checking meter reading

VOTE 704 8

SUB 415

Accounting Charge

Actual Cost Actual Cost

No Charge No Charge R 21

R 22

5.5%

R 113

R 119

5.5%

R 133

R 141

5.5%

ITEM 8010

The inadequate electricity bulk capacity and the impact on service delivery and development remains a challenge for the City. The upgrading of the City’s electricity network has therefore become a strategic priority, especially the substations and transmission lines. Owing to the high increases in Eskom’s bulk tariffs, it is clearly not possible to fund these necessary upgrades through increases in the municipal electricity tariff – as the resultant tariff increases would be unaffordable for the consumers. As part of the 2013/14 medium-term capital programme, funding has been allocated to electricity infrastructure but these funding levels will require further investigation as part of the next budget cycle in an attempt to source more funding to ensure this risk is mitigated.

2013/14 to 2015/16 1.2.3. Sanitation and Impact of Tariff Increases A tariff increase of 5.5 per cent for sanitation from 1 July 2013 is proposed. Table 8 Comparison between current sanitation charges and increases Sewerage Tariffs 2012/13 Excl. Vat

VOTE 202

SUB 469

2013/14 Excl. Vat

% Incr

ITEM 8439

Based on the relevant Water Scale Sewerage Tariffs 1

Scale 2 – Domestic/House

R 109.13

R 115.14 5.5%

Home Business

R 123.05

R 129.82 5.5%

Scale 3A – Flats/Simplexes per kl

R 5.79

R 6.11 5.5%

Scale 4A – Business/Commercial per kl 0 - 400

R 5.92

R 6.24 5.5%

401 - 1000

R 5.52

R 5.83 5.5%

Greater than 1000

R 4.56

R 4.82 5.5%

Subject to a maximum of

R 23,809.98 R 25,119.53 5.5%

Vacant Land

R 109.13

R 115.14 5.5%

Scale 6 – Worship Places

R 208.20

R 219.66 5.5%

Scale 8M – Municipal Departments per kl

R 5.92

R 6.24 5.5%

Indigent Tariff

Free

MSUNDUZI ANNUAL DRAFT BUDGET Sewerage Tariffs 2012/13 Excl. Vat VOTE 202 9

SUB 469

2013/14 Excl. Vat

% Incr

ITEM 8346

Scale 3c, 4c, 7c â&#x20AC;&#x201C; Registered Welfare & Charitable Institutions & certain Sporting Bodies which are exempted from payment of rates. Including such organizations & institutions exempted by the City Council. per kl

R 5.92

R 6.24 5.5%

18%

9.5% 9.5%

Note: Home Business Refers to a property previously rated as residential where an owner or lessee runs a small business from the premises and which is still primarily used as a place of residence by that owner or lessee and where special consent has been obtained in terms of the Town Planning scheme to run this business on the premises. INTEREST RATE 1

Interest rate per annum

2013/14 to 2015/16 1.3.5 Refuse A tariff increase of 5.5 per cent for refuse from 1 July 2013 is proposed. . Refuse Removal Tariffs VOTE 182

SUB 469

ITEM 8439

2012/13 Excl. Vat

2013/14 Excl. Vat % Incr

Standard charges for Domestic and Commercial Refuse Removal Based on relevant Electricity Scale Refuse Removal Tariffs 1

Domestic Single phase up to 80A

R 70.58

R 74.47 5.5%

Three phase up to 100A

R 70.58

R 74.47 5.5%

Prepayment Meter Indigent Home Business Single phase up to 80A

R 70.58 Free

R 74.46 5.5% Free

R 107.00

R 112.89 5.5%

Three phase up to 100A

R 107.00

R 112.89 5.5%

Prepayment Meter

R 107.00

R 112.89 5.5%

Small Power Users - Business/Commercial Single phase up to 80A

R 202.22

R 213.34 5.5%

Three phase up to 100A

R 202.22

R 213.34 5.5%

Large Power Users â&#x20AC;&#x201C; Business/Commercial Supply taken at 400V

R 202.22

R 213.34 5.5%

R 202.22

R 213.34 5.5%

Supply taken at 6.6 or 11kV 5

Flats/Simplexes

R 59.81

R 63.10 5.5%

Indigent Tariff

R 35.29

R 37.23 5.5%

MSUNDUZI ANNUAL DRAFT BUDGET Refuse Removal Tariffs VOTE 182 7

SUB 469

ITEM 8439

Central Business District Main cbd bordered by East(Massukwane), Winston/Victoria, Bulwer, Boschoff, Alan Paton, Prince Alfred, Railway, Pine. Greytown Rd form East To Trichy, Balhambra Way from Greytown Road to Newholme Way, Khan Roadfrom Greytown Road to Deccan Road, Mysore Road from Greytown Road to Bangalore Road, Alan Paton up till King Edward Ave.

2012/13 Excl. Vat R 268.92

2013/14 Excl. Vat % Incr R 283.71 5.5%

Interest rate per annum

18%

9.5%

2013/14 to 2015/16 Refuse Removal Tariffs 2012/13 2013/14 Excl. Vat Excl. Vat % Incr

VOTE 182 1

SUB 469

ITEM 8439

Standard charges for Domestic and Commercial Refuse Removal. Fees payable for the additional removal and clearance of refuse by arrangement from premises other than those applicable in item 1.

2. (a) Removal of additional domestic refuse: Excluding Central Business District Normal days per collection – (i) 3 x 85l bins or part thereof (ii) 240l wheeled bin or part thereof (b)

(c)

R 22 R 22

R 23 R 23

5.5% 5.5%

R 135

R 143

5.5%

Where Council refuse containers are used on high density residential devel- R 221 opments (simplexes, duplexes, cluster homes etc). The charge for a 1,75m3 container for approx. 10 units, one clearance per week, subject to agreement with the Waste Management Division.

R 234

5.5%

R 22 R 22

R 24 R 24

5.5% 5.5%

R 138

R 146

5.5%

Where Council refuse containers are used on high density residential devel- R 225 opments (simplexes, duplexes, cluster homes etc).The charge for a 1,75m3 container for approx. 10 units, one clearance per week, subject to agreement with the Waste Management Division.

R 238

5.5%

R 62 R 62 R 62 R 62

5.5% 5.5% 5.5% 5.5%

Other than normal removal days, per collection – (i) 3 x 85l bins or part thereof

3. (a) Removal of additional domestic refuse: Central Business District Normal days per collection – (i) 3 x 85l bins or part thereof (ii) 240l wheeled bin or part thereof (b)

(c)

Other than normal removal days, per collection – (i) 3 x 85l bins or part thereof

4. (a) Removal of trade refuse [Industrial/Commercial]: Normal days, per collection – (i) 3 x 85l bins or part thereof (ii) 210l drum or part thereof (iii) 240l bin or part thereof (iv) Removal of additional refuse as per 3(a)(i)-(iii)

R 58 R 58 R 58 R 58

MSUNDUZI ANNUAL DRAFT BUDGET Refuse Removal Tariffs 2012/13 2013/14 Excl. Vat Excl. Vat % Incr

VOTE 182 (b)

ITEM 8439

Other than normal removal days, per collection – (i) 3 x 85l bins or part thereof (ii) 210l drum or part thereof (iii) 240l bin or part thereof

R 130 R 130 R 130

R 137 R 137 R 137

5.5% 5.5% 5.5%

R 2,224

R 2,346

5.5%

R 1,674

R 1,766

5.5%

R 1,621

R 1,710

5.5%

R 1,122 R 1,007

R 1,184 R 1,063

5.5% 5.5%

small mobile refuse containers [approx. 0,24m3] available in Otto Bin serviced areas only: (i) hire thereof, including one clearance per week. (ii) second clearance (iii) each additional clearance

R 62 R 47 R 43

R 66 R 49 R 45

5.5% 5.5% 5.5%

small mobile refuse containers [approx. 1 m3] available in Otto Bin services areas only: (i) hire thereof, including one clearance per week. (ii) second clearance (iii) each additional clearance

R 248 R 183 R 160

R 262 R 193 R 169

5.5% 5.5% 5.5%

small mobile refuse containers [approx. 2 m3]: (i) hire thereof as a once off clearance (ii) hire per week, including one clearance (iii) second clearance (iv) each additional clearance

R 404 R 367 R 191 R 167

R 426 R 387 R 201 R 176

5.5% 5.5% 5.5% 5.5%

VOTE 183 5

SUB 469

ITEM 8046

Removal of industrial refuse [Industrial/Commercial]: (a) (i) per load or part thereof loaded by the Executive Manager [maximum 15 m3] removed as a once off clearance. (ii) bulk refuse containers [15 m3] hire thereof, including a once off clearance. (iii) bulk refuse containers [maximum 15 m3] hire thereof, including one clearance per week. (iv) second clearance (v) each additional clearance VOTE 182

(b)

(c)

(d)

SUB 469

ITEM 8439

2013/14 to 2015/16 Refuse Removal Tariffs 2012/13 2013/14 Excl. Vat Excl. Vat % Incr

VOTE 182 (e)

SUB 469

ITEM 8439

7 m3 refuse skips available in south-west area only: (i) hire thereof, including one clearance per week. (ii) second clearance (iii) each additional clearance

R 811 R 568 R 484

R 856 R 600 R 510

5.5% 5.5% 5.5%

The tariff for the removal of refuse from properties owned by the State & Municipal Departments: 240l (i) hire thereof, including one clearance per week. (ii) second clearance (iii) each additional clearance 1 100l (i) hire thereof, including one clearance per week. (ii) second clearance (iii) each additional clearance

R 62 R 47 R 43

R 66 R 49 R 45

5.5% 5.5% 5.5%

R 238 R 175 R 149

R 251 R 185 R 157

5.5% 5.5% 5.5%

1,75m3 (i) (ii) (iii) (iv)

hire thereof, including once off clearance hire per week, including one clearance per week second clearance each additional clearance

R 387 R 351 R 182 R 160

R 408 R 371 R 192 R 169

5.5% 5.5% 5.5% 5.5%

7m3 (i) (ii) (iii)

hire thereof, including one clearance per week Second clearance Each additional clearance

R 776 R 549 R 463

R 819 R 579 R 488

5.5% 5.5% 5.5%

R 2,224

R 2,346

5.5%

R 1,674 R 1,621 R 1,137 R 1,007

R 1,766 R 1,710 R 1,200 R 1,063

5.5% 5.5% 5.5% 5.5%

VOTE 183 15m3 (i) (ii) (iii) (iv) (v)

SUB 469

ITEM 8046

per load or part thereof loaded by the Executive Manager. Removed as a once off clearance hire thereof, including a once off clearance hire thereof, including once clearance per week second clearance each additional clearance

MSUNDUZI ANNUAL DRAFT BUDGET Refuse Removal Tariffs 2012/13 2013/14 Excl. Vat Excl. Vat % Incr

VOTE 183 20m3 (i) (ii) (iii) (iv) (v) 25m3 (i) (ii) (iii) (iv) (v)

SUB 469

DESCRIPTION Domestic – Outside Refuse Removal Area Commercial – Outside Refuse Removal Area 7

ITEM 8046

VOTE 182

SUB 469

ITEM 8439

183

469

8046

Removal and clearances from properties outside the refuse removal area:

Services provided by the Executive Manager 8 Dead animals [per carcass] during working hours – (a) (i) dog or cat (ii) sheep, goat, calf or pig (iii) ox, cow, bull, horse, mule or donkey (b) outside working hours – (i) dog or cat (ii) sheep, goat, calf or pig (iii) ox, cow, bull, horse, mule or donkey

R 2,965

R 3,128

5.5%

R 2,232 R 2,162 R 1,516 R 1,343

R 2,355 R 2,281 R 1,600 R 1,417

5.5% 5.5% 5.5% 5.5%

R 3,707

R 3,911

5.5%

R 2,790 R 2,702 R 1,895 R 1,679

R 2,944 R 2,851 R 2,000 R 1,771

5.5% 5.5% 5.5% 5.5%

R 381 R 572 R 1,233

R 402 R 603 R 1,301

5.5% 5.5% 5.5%

R 426 R 1,080 R 2,161

R 449 R 1,140 R 2,280

5.5% 5.5% 5.5%

Applicable Tariff plus 20%

2013/14 to 2015/16 Refuse Removal Tariffs 2012/13 2013/14 Excl. Vat Excl. Vat % Incr

DESCRIPTION Domestic – Outside Refuse Removal Area Commercial – Outside Refuse Removal Area

VOTE 182

SUB 469

ITEM 8439

183

469

8046

The fees specified in this item shall be payable upon demand or otherwise may be arranged with the Council. 9 Euthanased animals [per carcass]: (a) Removal of dog and cat carcasses from the premises owned or occupied by registered veterinary practitioners – (i) during normal working hours (ii) after normal working hours

R 127 R 458

R 134 R 483

5.5% 5.5%

(b) removal of carcasses other than dogs and cats shall be charged at the fees prescribed in items 4 and 5 as the case may be.

The asset renewal strategy and the repairs and maintenance plan; Balanced budget constraint (operating expenditure should not exceed operating revenue) unless there are existing uncommitted cashbacked reserves to fund any deficit; Funding of the budget over the medium-term as informed by Section 18 and 19 of the MFMA; The capital programme is aligned to the asset renewal strategy and backlog eradication plan; Operational gains and efficiencies will be directed to funding the capital budget and other core services; and Strict adherence to the principle of no project plans no budget. If there is no business plan no funding allocation can be made.

994,366 – – 3,967 735,314

804,979 – – 4,342 903,640 (2,199)

Bulk purchases

Other materials

Contracted services

Transfers and grants

Other expenditure

Loss on disposal of PPE

–

702,148

–

290,862

4,500

56,948

14,154

1,382,923

77,500

158,000

250,342

34,000

713,415

–

388,332

4,500

65,754

19,046

1,406,504

70,831

158,000

250,342

34,001

731,928

Adjusted Budget

2,806,890 2,807,186 3,093,048 2,982,646 3,129,239

(37)

4,144

67,803

–

1,217,335

72,134

273,650

58,210

31,427

666,198

Original Budget

2013/14 Medium Term Revenue & Expenditure Framework

–

388,334

4,500

65,754

19,046

1,406,504

70,831

158,000

250,342

34,000

731,928

3,224,899

–

404,483

5,027

57,176

23,861

1,493,890

64,600

222,212

137,510

36,419

779,721

3,480,545

–

435,248

5,274

59,886

25,220

1,650,634

59,255

256,533

130,634

38,422

819,440

3,764,103

–

537,811

5,563

61,919

25,658

1,770,060

54,480

282,183

124,103

40,535

861,792

Pre-audit Budget Year Budget Year Budget Year outcome 2013/14 +1 2014/15 +2 2015/16

3,129,239 3,129,240

–

388,334

4,500

65,754

19,046

1,406,504

70,831

158,000

250,342

34,000

731,928

Full Year Forecast

Current Year 2012/13

The budgeted allocation for employee related costs for the 2013/14 financial year totals R780 million excluding councillors allowance, which equals 24.2 per cent of the total operating expenditure. Salary increases have been factored into this budget at a percentage increase of 7 per cent for the 2013/14 financial year. An annual increase of 6.5 and 6.5 per cent has been included in the two outer years of the MTREF respectively. Included in this amount is a provision of R 41 million for posts that became vacant during the 2012/13 financial year due to retirement, death etc. The provision is calculated on the bottom notch of the salary scale.

Total Expenditure

71,568

75,273

253,485

124,044

Depreciation & asset impairment

Finance charges

96,000

18,418

634,106

250,540

19,386

626,885

Debt impairment

Remuneration of councillors

Employee related costs

Expenditure By Type

Audited Audited Audited Outcome Outcome Outcome

2011/12

R thousand

2010/11

2009/10

Description

KZN225 Msunduzi - Table A4 Consolidated Budgeted Financial Performance (revenue and expenditure)

Table 9 Summary of operating expenditure by standard classification item

The following table is a high level summary of the 2013/14 budget and MTREF (classified per main type of operating expenditure):

• • • •

• •

The City’s expenditure framework for the 2013/14 budget and MTREF is informed by the following:

1.4. Operating Expenditure Framework

MSUNDUZI ANNUAL DRAFT BUDGET

2013/14 to 2015/16 The cost associated with the remuneration of Councillors is determined by the Minister of Co-operative Governance and Traditional Affairs in accordance with the Remuneration of Public Office Bearers Act, 1998 (Act 20 of 1998). A 7.0 per cent increase has been factored in Councillors remuneration. The provision for debt impairment was determined based on the assumption that the annual collection rate will increase to 85 per cent. For the 2013/14 financial year this amount equates to R138 million and for the two outer years it decreases because of the new strategies that will be put in place to increase the debt collection levels. The Auditor Generalâ&#x20AC;&#x2122;s tool was use to calculate the debt impairment. While this expenditure is considered to be a non-cash flow item, it informs the total cost associated with the rendering the services. Provision for depreciation and asset impairment has been informed by the Municipalityâ&#x20AC;&#x2122;s Asset Management Policy. Depreciation is widely considered a proxy for the measurement of the rate asset consumption. Budget appropriations in this regard total R 222.2 million for the 2013/14 financial and equates to 6.9 per cent of the total operating expenditure. Note that the implementation of GRAP 17 accounting standard has meant bringing a range of assets previously not included in the assets register onto the register. This has resulted in a significant increase in depreciation relative to previous years. Finance charges consist primarily of the repayment of interest on long-term borrowing (cost of capital). Finance charges make up 2.0 per cent (R65 million) of total operating expenditure Bulk purchases are directly informed by the purchase of electricity from Eskom and water from Umgeni Water. The annual price increases have been factored into the budget appropriations and directly inform the revenue provisions. The expenditures include distribution losses. Contracted services had been identified as a cost saving area for the City. As part of the compilation of the 2013/14 MTREF this group of expenditure was critically evaluated and operational efficiencies were enforced. In the 2013/14 financial year, this group of expenditure totals R57.2 million. Other expenditure comprises of various line items relating to the daily operations of the municipality. This group of expenditure has also been identified as an area in which cost savings and efficiencies can be achieved.

MSUNDUZI ANNUAL DRAFT BUDGET Figure 1 Main operational expenditure categories for the 2013/14 financial year The following table gives a breakdown of the main expenditure categories for the 2013/14 financial year.

Expenditure 2013/14 Employee Costs

24%

Remuneration of Councillors

23%

Depreciation & asset impairment 1%

Finance charges

6% 2%

Materials and bulk purchases Transfers and grants

44%

Other expenditure

–

Governance and administration

Capital Expenditure - Standard 15,401

176,033

Capital single-year expenditure sub-total

Total Capital Expenditure - Vote

–

Vote 4 - Sustainable Community Service Delivery Provision Management

7,557

111,149

–

– –

Vote 2 - Financial Management Area

–

111,149

15,638

91,807

152

3,552

–

Vote 3 - Infrastructure Development, Service Delivery and Maintenance Management

Vote 1 - Corporate Services

Single-year expenditure to be appropriated

176,033

33,113

Vote 4 - Sustainable Community Service Delivery Provision Management

Capital multi-year expenditure sub-total

130,572

Vote 3 - Infrastructure Development, Service Delivery and Maintenance Management

7,373 4,975

Vote 1 - Corporate Services

Vote 2 - Financial Management Area

Multi-year expenditure to be appropriated

Capital expenditure - Vote

12,723

223,563

–

223,563

15,963

194,877

12,689

Audited Audited Audited Outcome Outcome Outcome

2011/12

R thousand

2010/11

2009/10

Description

10,300

230,014

34,082

13,296

15,636

–

5,150

195,932

32,815

163,117

–

Original Budget

14,369

309,756

131,812

22,613

92,993

3,424

12,782

177,944

28,260

149,684

–

Adjusted Budget

14,369

309,756

131,812

22,613

92,993

3,424

12,782

177,944

28,260

149,684

–

Full Year Forecast

Current Year 2012/13

KZN225 Msunduzi - Table A4 Consolidated Budgeted Financial Performance (revenue and expenditure)

Table 10 2013/14 Medium-term capital budget per funding

The following table provides a breakdown of budgeted capital expenditure by funding:

Capital expenditure

14,369

309,756

131,812

22,613

92,993

3,424

12,782

177,944

28,260

149,684

–

30,760

443,158

61,112

8,310

42,702

7,000

3,100

382,046

–

379,546

–

2,500

27,000

264,271

57,739

2,800

42,939

12,000

–

206,532

–

201,532

–

5,000

25,840

252,390

112,523

1,200

98,323

13,000

–

139,867

–

137,067

–

2,800

Pre-audit Budget Year Budget Year Budget Year outcome 2013/14 +1 2014/15 +2 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

Aligned to the priority being given to preserving and maintaining the City’s current infrastructure, the 2013/14 budget and MTREF provide for extensive growth in the area of asset maintenance, as informed by the asset renewal strategy and repairs and maintenance plan of the City. In terms of the Municipal Budget and Reporting Regulations, operational repairs and maintenance is not considered a direct expenditure driver but an outcome of certain other expenditures, such as remuneration, purchases of materials and contracted services. Stores and materials, distribution plant hire votes will be moved from general expenses item to the repairs and maintenance votes because it is forms part of this category. Included under general expenses votes for these items in the 2013/14 budget amounts to R43.8 million. Provision of R95 million has been made for repairs and maintenance plus the R 43.8 million from the transfer of general expenses.

1.4.1. Priority given to repairs and maintenance

2013/14 to 2015/16

44 794

Health

46,382

32,581

Other transfers and grants

Total Capital Funding

Internally generated funds

Borrowing

Public contributions & donations

Transfers recognised - capital

471

205

–

176,033

–

97,626 111,149

–

26,495

–

84,654

– 78,407

–

11,429

73,020

111,149

11,184

–

1,371

District Municipality

77,037

National Government

176,033

Provincial Government

Funded by:

Total Capital Expenditure - Standard

3,626 4,104

Waste management

Other

15,491

12,860

16,850 53,477

Water

21,459

Waste water management

16,592

95,412

Trading services

45,413

–

2,235

46,382

–

165

–

436

Electricity

Environmental protection

Road transport

Planning and development

34,816

2,370

Economic and environmental services

18,103

Public safety

Housing

943

4,090

Community and social services

Sport and recreation

223,563

74,889

–

148,674

–

25,621

123,053

223,563

3,125

20,206

63,324

26,696

110,227

84,591

84,650

218

12,620

–

230,014

–

230,014

–

21,415

208,599

230,014

19,315

2,053

41,200

43,169

9,083

95,505

78,748

–

78,748

1,046

4,500

–

7,100

13,500

26,146

12,689 612

12,838

26,301

Corporate services

Community and public safety

4,150 6,150

235 7,323

Original Budget

41 15,360

Budget and treasury office

Executive and council

Audited Audited Audited Outcome Outcome Outcome

2011/12

R thousand

2010/11

2009/10

Description

309,756

45,827

47,075

135

216,719

56,234

160,485

309,756

22,575

2,053

41,200

45,169

96,940

185,362

57,315

6,987

64,302

1,046

–

1,212

9,100

11,790

23,148

400

9,574

4,395

Adjusted Budget

309,756

45,827

47,075

135

216,719

56,234

160,485

309,756

22,575

2,053

41,200

45,169

96,940

185,362

57,315

6,987

64,302

1,046

–

1,212

9,100

11,790

23,148

400

9,574

4,395

Full Year Forecast

Current Year 2012/13

KZN225 Msunduzi - Table A4 Consolidated Budgeted Financial Performance (revenue and expenditure)

309,756

45,827

47,075

135

216,719

56,234

160,485

309,756

22,575

2,053

41,200

45,169

96,940

185,362

57,315

6,987

64,302

1,046

–

1,212

9,100

11,790

23,148

400

9,574

4,395

443,159

60,000

–

383,158

–

383,158

443,158

2,810

8,091

47,097

34,425

151,500

241,112

161,276

2,700

163,976

–

1,700

2,800

4,500

–

30,760

–

264,271

60,000

–

204,271

–

204,271

264,271

–

7,500

44,600

58,879

59,372

170,351

64,120

–

64,120

–

2,800

–

27,000

–

252,390

50,000

202,390

–

202,390

252,390

–

7,500

63,400

83,840

42,210

196,950

28,400

–

28,400

–

1,200

–

25,840

Pre-audit Budget Year Budget Year Budget Year outcome 2013/14 +1 2014/15 +2 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

MSUNDUZI ANNUAL DRAFT BUDGET

Audited Outcome

R thousands

Materials and bulk purchases

13,752

Surplus/(Deficit) for the year

(231,250)

94,814

–

94,814 –

(231,250)

Surplus/(Deficit) after capital transfers & contributions

Share of surplus/ (deficit) of associate

–

94,814

2,807,186

831,277

3,967

994,366

71,568

253,485

18,418

634,106

2,902,000

578,286

385,630

–

(231,250)

Surplus/(Deficit)

474,615 1,449,717

Contributions recognised - capital & contributed assets

2,806,890

Total Expenditure

2011/12

239,731

–

239,731

–

239,731

3,093,048

828,161

4,144

1,217,335

72,134

273,650

31,427

666,198

3,332,779

591,046

500,669

25,907

1,678,603

536,555

Audited Audited Outcome Outcome

2010/11

Transfers recognised - capital

1,151,981

Other expenditure

4,342

75,273 804,979

Finance charges

Transfers and grants

19,386 124,044

Depreciation & asset impairment

626,885

Remuneration of councillors

Employee costs

2,575,640

614,234

Other own revenue

Total Revenue (excluding capital transfers and contributions)

355,033

Transfers recognised - operational

6,757

Service charges

Investment revenue

440,315 1,159,301

Property rates

Financial Performance

2009/10

Description

KZN225 Msunduzi - Table A1 Consolidated Budget Summary

Table 11 MBRR Table A1 - Budget Summary

5,144

–

5,144

–

5,144

2,982,646

598,153

4,500

1,397,078

77,500

158,000

34,000

713,415

2,987,790

73,250

365,204

12,100

1,927,023

610,214

Original Budget

8,793

–

8,793

–

8,793

3,129,239

704,429

4,500

1,425,550

70,831

158,000

34,001

731,928

3,138,032

117,934

422,369

18,356

1,955,471

623,903

Adjusted Budget

8,792

–

8,792

–

8,792

3,129,239

704,431

4,500

1,425,550

70,831

158,000

34,000

731,928

3,138,032

117,934

422,369

18,356

1,955,471

623,903

Full Year Forecast

Current Year 2012/13

8,792

–

8,792

–

8,792

3,129,240

704,431

4,500

1,425,550

70,831

158,000

34,000

731,928

3,138,031

117,933

422,369

18,357

1,955,471

623,903

Pre-audit outcome

449,743

–

449,743

–

383,158

66,585

3,224,899

599,168

5,027

1,517,751

64,600

222,212

36,419

779,721

3,291,485

88,920

383,848

27,029

2,147,016

644,671

Budget Year 2013/14

742,242

Budget Year +2 2015/16

268,828

–

268,828

–

204,271

64,557

3,480,545

625,768

5,274

1,675,853

59,255

256,533

38,422

819,440

3,545,103

77,876

402,067

27,454

252,391

–

252,391

–

202,390

50,001

3,764,103

723,833

5,563

1,795,718

54,480

282,183

40,535

861,792

3,814,105

80,624

422,980

28,519

2,334,733 2,539,739

702,973

Budget Year +1 2014/15

2013/14 Medium Term Revenue & Expenditure Framework

The following pages present the nine of the ten main budget tables as required in terms of section 8 of the Municipal Budget and Reporting Regulations These tables set out the municipality’s 2013/14 budget and MTREF as approved by the Council. Each table is accompanied by explanatory notes on the facing page.

Annual Budget Tables

Total capital expenditure for 2013/14 financial year amounts to R 443.2 million and is made up of R 383.2 million granting funding projects and R 60 million internal funded projects.

2013/14 to 2015/16

Current Year 2012/13

2013/14 Medium Term Revenue & Expenditure Framework

Households below minimum service level Water: Sanitation/sewerage: Energy: Refuse: 2 – – 58

39,245 71,326 – – – 54

– 267,211

6,639,765 6,810,307 124,044 253,485 95,810 88,822 118,194 65,648

Asset management Asset register summary (WDV) Depreciation & asset impairment Renewal of Existing Assets Repairs and Maintenance

576,231 924,159 (347,927)

38,087 480,683 (29,847) (302,834) 139,592 (22,046) 260,699 416,502 256,713 966,114 (709,402)

Free services Cost of Free Basic Services provided Revenue cost of free services provided

148,674 – – 74,889 223,563

223,563 230,014 – – – 230,014

230,014 216,719 135 47,075 45,827 309,756

309,756 216,719 135 47,075 45,827 309,756

309,756

6 5 – –

– –

6,746,220 273,650 – 39,510

583,678 574,809 8,869

– – – 74

– 338,903

7,121,965 158,000 119,912 89,185

– – – 74

– 338,903

7,121,965 158,000 174,103 89,288

573,374 709,722 149,341 (655,171) 424,033 1,364,892

6 – – 74

– 338,903

7 9 – 54

– 363,502

7,121,965 6,915,255 158,000 222,212 174,103 174,103 89,288 94,956

709,722 709,722 (7,861) (655,172) 717,583 1,364,893

436,331 243,413 413,676 413,676 413,676 (210,387) (229,484) (263,929) (263,399) (263,399) 63,596 (19,743) (19,743) (19,743) (19,743) 706,042 700,228 830,232 830,762 830,762

719,535 1,193,710 1,416,365 1,552,712 1,552,712 1,552,712 6,816,930 6,754,296 7,129,993 7,129,994 7,129,994 7,129,994 600,934 718,931 377,021 377,021 377,021 377,021 750,943 886,232 649,894 649,894 649,894 649,894 6,184,589 6,342,843 7,519,443 7,655,791 7,655,791 7,655,791

84,654 – 26,495 – 111,149

78,407 – 97,626 – 176,033 448,454 6,766,541 573,844 724,850 5,916,302

111,149

176,033

Cash backing/surplus reconciliation Cash and investments available Application of cash and investments Balance - surplus (shortfall)

Cash/cash equivalents at the year end

Cash flows Net cash from (used) operating Net cash from (used) investing Net cash from (used) financing

Financial position Total current assets Total non current assets Total current liabilities Total non current liabilities Community wealth/Equity

Total sources of capital funds

Capital expenditure Transfers recognised - capital Public contributions & donations Borrowing Internally generated funds

Capital expenditure & funds sources

7 9 – 54

– 363,502

6,915,255 222,212 268,858 94,956

603,763 (180,982) 784,745

443,541 (306,951) (41,453) 925,899

1,815,476 6,923,709 403,909 573,000 7,762,276

383,158 – – 60,000 443,159

443,158

7 9 – 34

– 391,259

6,887,885 256,533 187,929 99,267

633,347 (175,531) 808,878

272,665 (206,075) (39,068) 953,422

1,679,462 6,896,753 422,230 503,000 7,650,985

204,271 – – 60,000 264,271

264,271

7 9 – 20

– 420,337

7,074,318 282,183 190,400 130,406

1,656,546 (117,807) 1,774,353

170,018 (251,343) (79,621) 792,476

2,608,937 7,083,277 455,604 430,000 8,806,610

202,390 – – 50,000 252,390

252,390

Audited Audited Audited Original Adjusted Full Year Pre-audit Budget Year Budget Year Budget Year Outcome Outcome Outcome Budget Budget Forecast outcome 2013/14 +1 2014/15 +2 2015/16

2011/12

R thousands

2010/11

2009/10

Description

KZN225 Msunduzi - Table A1 Consolidated Budget Summary

MSUNDUZI ANNUAL DRAFT BUDGET

2013/14 to 2015/16 Explanatory notes to MBRR Table A1 - Budget Summary 1.

Table A1 is a budget summary and provides a concise overview of the Cityâ&#x20AC;&#x2122;s budget from all of the major financial perspectives (operating, capital expenditure, financial position, cash flow, and MFMA funding compliance).

The table provides an overview of the amounts approved by Council for operating performance, resources deployed to capital expenditure, financial position, cash and funding compliance, as well as the municipalityâ&#x20AC;&#x2122;s commitment to eliminating basic service delivery backlogs.

A financial management reform emphasizes the importance of the municipal budget being funded. This requires the simultaneous assessment of the Financial Performance, Financial Position and Cash Flow Budgets, along with the Capital Budget. The Budget Summary provides the key information in this regard: a. b.

The operating surplus/deficit (after Total Expenditure) is positive over the MTREF Capital expenditure is balanced by capital funding sources, of which i. Transfers recognised is reflected on the Financial Performance Budget; ii. No borrowing is anticipated iii. Internally generated funds are financed from the current operating surplus. The fact that the municipalityâ&#x20AC;&#x2122;s cash flow remains positive, and is improving indicates that the necessary cash resources are available to fund the Capital Budget.

MSUNDUZI ANNUAL DRAFT BUDGET Table 12 MBRR Table A2 - Budgeted Financial Performance (revenue and expenditure by standard classification) KZN225 Msunduzi - Table A2 Consolidated Budgeted Financial Performance (revenue and expenditure by standard classification) Standard Classification Description

2009/10

2010/11

2011/12

R thousand

Audited Audited Audited Outcome Outcome Outcome

Current Year 2012/13 Original Budget

Adjusted Budget

Full Year Forecast

2013/14 Medium Term Revenue & Expenditure Framework Budget Year 2013/14

Budget Year +1 2014/15

Budget Year +2 2015/16

Revenue - Standard Governance and administration Executive and council Budget and treasury office Corporate services

980,034 1,029,257

1,119,104

668,763

882,848

882,848 1,146,735 1,120,123

992,762

465 960,908 18,662

700 1,005,928 22,629

564 1,112,184 6,356

287 642,450 26,026

1,240 853,288 28,320

302 1,129,772 16,660

317 1,101,246 18,559

– 988,693 4,069

Community and public safety Community and social services Sport and recreation Public safety Housing Health

77,867 5,699 901 9,564 50,924 10,779

31,697 4,659 796 9,145 4,485 12,612

40,340 18,150 1,971 5,451 4,123 10,645

26,289 1,527 835 6,631 14,664 2,632

40,416 23,470 552 7,166 4,121 5,106

32,854 1,631 892 26,998 3,233 101

34,473 1,741 953 28,412 3,260 108

10,929 2,683 35 8,133 77 2

Economic and environmental services Planning and development Road transport Environmental protection

25,601

34,364

107,704

5,721

73,574

5,350

6,445

15,521

10,811 14,790 –

5,441 28,923 –

40,593 67,110 –

4,788 933 –

18,098 55,476 –

4,342 1,008 –

5,354 1,091 –

15,026 495 –

Trading services Electricity Water Waste water management Waste management Other Total Revenue - Standard

1,462,475 1,762,619 2,036,663 2,268,708 2,122,114 2,122,114 2,263,173 2,507,785 2,903,199 945,257 1,069,468 1,267,996 1,557,285 1,445,525 1,445,525 1,640,105 1,880,590 2,241,938 307,001 473,549 508,028 398,569 452,682 452,682 392,974 383,327 411,586 144,658 142,243 170,205 174,132 138,097 138,097 144,974 148,808 151,784 65,559 77,360 90,434 138,721 85,810 85,810 85,120 95,059 97,891 29,662

44,062

28,968

2,575,640 2,902,000 3,332,779

18,309

19,080

226,531

80,548

94,083

2,987,790 3,138,032 3,138,032 3,674,643 3,749,374 4,016,495

Expenditure - Standard Governance and administration Executive and council Budget and treasury office Corporate services

514,290

562,611

488,015

547,848

475,334

475,336

750,523

749,477

656,038

– 448,665 65,625

– 477,872 84,739

21 487,363 631

71,094 206,566 270,188

60,050 140,383 274,900

71,530 128,906 274,900

63,134 482,889 204,500

66,337 496,538 186,602

69,712 392,175 194,151

Community and public safety Community and social services Sport and recreation Public safety Housing Health

419,190 40,432 85,786 169,146 69,528 54,298

403,145 44,617 94,720 173,748 34,718 55,342

452,941 87,882 104,373 171,160 31,956 57,570

376,578 38,719 77,038 177,669 36,554 46,598

386,364 53,970 72,964 203,610 20,804 35,015

389,983 62,957 75,535 205,998 19,696 25,797

426,866 66,425 79,930 232,171 20,386 27,953

507,342 73,555 78,277 305,851 21,120 28,539

Economic and environmental services Planning and development Road transport Environmental protection

217,935

217,368

317,415

161,452

303,924

112,986

115,416

96,416

45,815 172,120 –

38,536 178,832 –

54,896 262,519 –

65,668 95,784 –

92,240 211,685 –

72,383 40,603 –

76,054 39,363 –

78,639 17,777 –

Trading services Electricity Water Waste water management

1,615,560 1,570,083 1,789,592 1,059,705 936,217 1,144,078 336,009 416,245 425,843 118,086 126,757 116,054

1,855,665 1,923,119 1,923,119 1,897,567 2,156,255 2,401,129 1,215,590 1,215,208 1,215,208 1,188,374 1,399,272 1,554,321 476,068 514,614 514,614 573,488 525,292 467,464 95,019 115,952 115,952 34,682 127,056 268,617

2013/14 to 2015/16 KZN225 Msunduzi - Table A2 Consolidated Budgeted Financial Performance (revenue and expenditure by standard classification) Standard Classification Description

2009/10

R thousand

Audited Audited Audited Outcome Outcome Outcome

Waste management Other

2010/11

2011/12

Current Year 2012/13 Original Budget

2013/14 Medium Term Revenue & Expenditure Framework

Adjusted Budget

Full Year Forecast

Budget Year 2013/14

Budget Year +1 2014/15

Budget Year +2 2015/16

101,761

90,864

103,617

68,988

77,345

101,024

104,635

110,728

39,914

53,980

45,086

41,102

40,498

40,497

73,840

32,531

103,178

Total Expenditure - Standard

2,806,890 2,807,186 3,093,048 2,982,646 3,129,239 3,129,239 3,224,899 3,480,545 3,764,103

Surplus/(Deficit) for the year

(231,250)

94,814

239,731

5,144

8,793

8,792

449,743

268,828

252,391

Explanatory notes to MBRR Table A2 - Budgeted Financial Performance (revenue and expenditure by standard classification) •

Table A2 is a view of the budgeted financial performance in relation to revenue and expenditure per standard classification. The modified GFS standard classification divides the municipal services into functional areas. Municipal revenue, operating expenditure and capital expenditure are then classified in terms if each of these functional areas which enables the National Treasury to compile ‘whole of government’ reports.

Table 13 MBRR Table A3 - Budgeted Financial Performance (revenue and expenditure by municipal vote) KZN225 Msunduzi - Table A3 Consolidated Budgeted Financial Performance (revenue and expenditure by municipal vote) Vote Description

2009/10

R thousand

Audited Audited Audited Outcome Outcome Outcome

Revenue by Vote Vote 1 - Corporate Services Vote 2 - Financial Management Area Vote 3 - Infrastructure Development, Service Delivery and Maintenance Management Vote 4 - Sustainable Community Service Delivery Provision Management Total Revenue by Vote Expenditure by Vote to be appropriated Vote 1 - Corporate Services Vote 2 - Financial Management Area Vote 3 - Infrastructure Development, Service Delivery and Maintenance Management Vote 4 - Sustainable Community Service Delivery Provision Management

2010/11

2011/12

Current Year 2012/13 Original Budget

2013/14 Medium Term Revenue & Expenditure Framework

Adjusted Budget

Full Year Forecast

Budget Year 2013/14

Budget Year +1 2014/15

Budget Year +2 2015/16

15,487 960,999

8,268 1,006,732

20,175 1,557,472

2,920 643,041

24,847 853,883

24,112 1,102,166

24,459 23,050 952,455 1,052,616

1,548,538

1,810,650

1,680,967

2,298,991

2,201,636

2,489,831

2,713,084 2,884,874

50,616

76,349

74,165

42,837

57,666

58,533

2,575,640 2,902,000 3,332,779

59,375 55,955

2,987,790 3,138,032 3,138,032 3,674,643 3,749,374 4,016,495

16,912 470,475

19,009 493,683

22,373 507,856

241,789 243,368

267,727 164,160

285,544 250,009

1,928,048

1,849,196

2,099,834

2,088,990

2,279,080

2,273,399

391,455

445,299

462,986

408,500

418,272

415,948

316,966 340,422 125,765 277,233 2,579,886 2,536,111

457,927 610,337

Total Expenditure by Vote

2,806,890 2,807,186 3,093,048 2,982,646 3,129,239 3,129,239 3,224,899 3,480,545 3,764,103

Surplus/(Deficit) for the year

(231,250)

94,814

239,731

5,144

8,793

449,743

268,828 252,391

50 72,134

–

702,148

4,144

67,803

–

1,217,335

–

290,862

4,500

56,948

14,154

1,382,923

77,500

158,000

250,342

34,000

713,415

–

388,332

4,500

65,754

19,046

1,406,504

70,831

158,000

250,342

34,001

731,928

Adjusted Budget

94,814 94,814

239,731

5,144

8,793

–

435,248

5,274

59,886

25,220

1,650,634

59,255

256,533

130,634

38,422

819,440

Budget Year +1 2014/15

–

537,811

5,563

61,919

25,658

1,770,060

54,480

282,183

124,103

40,535

861,792

Budget Year +2 2015/16

8,792

66,585

449,743

64,557

268,828

204,271

50,001

252,391

202,390

Total revenue is R 3.2 billion in 2013/4 and escalates to R3.5 billion by 2014/15. This represents a year-on-year increase of 4.89 per cent for the 2013/14 financial year and 12.97 per cent for the 2014/15 financial year compared to the adjusted budget 2012/13.

Explanatory notes to Table A4 - Budgeted Financial Performance (revenue and expenditure)

(231,250) (231,250)

Surplus/(Deficit) attributable to municipality

Surplus/(Deficit) for the year

94,814

239,731

–

404,483

5,027

57,176

23,861

1,493,890

64,600

222,212

137,510

36,419

779,721

Budget Year 2013/14

449,743

(231,250) (231,250)

Surplus/(Deficit) after capital transfers & contributions

Surplus/(Deficit) after taxation

94,814

–

388,334

4,500

65,754

19,046

1,406,504

70,831

158,000

250,342

34,000

731,928

Pre-audit outcome

3,129,239 3,129,240 3,224,899 3,480,545 3,764,103

–

388,334

4,500

65,754

19,046

1,406,504

70,831

158,000

250,342

34,000

731,928

Full Year Forecast

2013/14 Medium Term Revenue & Expenditure Framework

383,158

(231,250)

2,806,890 2,807,186 3,093,048 2,982,646 3,129,239

(37)

735,314

3,967

–

71,568

273,650

58,210

31,427

666,198

Original Budget

Current Year 2012/13

Transfers recognised - capital

Surplus/(Deficit)

Total Expenditure

(2,199)

Loss on disposal of PPE

4,342 903,640

Other expenditure

Transfers and grants

–

– –

Other materials

994,366

75,273 804,979

Finance charges

Bulk purchases

Contracted services

96,000

124,044

253,485

250,540

Debt impairment

Depreciation & asset impairment

634,106 18,418

626,885 19,386

Remuneration of councillors

Employee related costs

Expenditure By Type

Audited Audited Audited Outcome Outcome Outcome

2011/12

R thousand

2010/11

2009/10

Description

KZN225 Msunduzi - Table A4 Consolidated Budgeted Financial Performance (revenue and expenditure)

Table 14 MBRR Table A4 - Budgeted Financial Performance (revenue and expenditure)

Table A3 is a view of the budgeted financial performance in relation to the revenue and expenditure per municipal vote. This table facilitates the view of the budgeted operating performance in relation to the organisational structure of the City. This means it is possible to present the operating surplus or deficit of a vote.

Explanatory notes to MBRR Table A3 - Budgeted Financial Performance (revenue and expenditure by municipal vote)

MSUNDUZI ANNUAL DRAFT BUDGET

– –

Vote 4 - Sustainable Community Service Delivery Provision Management

Capital single-year expenditure sub-total

18,103 2,370 794

Public safety

Housing

Health

943

4,090

Sport and recreation

26,301

Community and public safety

15,360

15,401

Community and social services

Corporate services

Budget and treasury office

Executive and council

Governance and administration

Capital Expenditure - Standard

176,033

–

Vote 3 - Infrastructure Development, Service Delivery and Maintenance Management

Total Capital Expenditure - Vote

– –

Vote 1 - Corporate Services

176,033

Vote 2 - Financial Management Area

Single-year expenditure to be appropriated

Capital multi-year expenditure sub-total

33,113

Vote 4 - Sustainable Community Service Delivery Provision Management

152

–

165

–

436

612

7,323

235

7,557

111,149

–

111,149

15,638

91,807

4,975 130,572

3,552

7,373

Vote 3 - Infrastructure Development, Service Delivery and Maintenance Management

Vote 2 - Financial Management Area

Vote 1 - Corporate Services

Multi-year expenditure to be appropriated

Capital expenditure - Vote

218

12,620

12,838

12,689

12,723

223,563

–

223,563

15,963

194,877

12,689

Audited Audited Audited Outcome Outcome Outcome

2011/12

R thousand

2010/11

2009/10

Vote Description

1,046

4,500

–

7,100

13,500

26,146

–

6,150

4,150

10,300

230,014

34,082

13,296

15,636

–

5,150

195,932

32,815

163,117

–

Original Budget

1,046

–

1,212

9,100

11,790

23,148

400

9,574

4,395

14,369

309,756

131,812

22,613

92,993

3,424

12,782

177,944

28,260

149,684

–

Adjusted Budget

1,046

–

1,212

9,100

11,790

23,148

400

9,574

4,395

14,369

309,756

131,812

22,613

92,993

3,424

12,782

177,944

28,260

149,684

–

Full Year Forecast

Current Year 2012/13

KZN225 Msunduzi - Table A5 Consolidated Budgeted Capital Expenditure by vote, standard classification and funding

1,046

–

1,212

9,100

11,790

23,148

400

9,574

4,395

14,369

309,756

131,812

22,613

92,993

3,424

12,782

177,944

28,260

149,684

–

Pre-audit outcome

–

1,700

2,800

4,500

–

30,760

–

30,760

443,158

61,112

8,310

42,702

7,000

3,100

382,046

–

379,546

–

2,500

Budget Year 2013/14

–

2,800

–

27,000

–

27,000

264,271

57,739

2,800

42,939

12,000

–

206,532

–

201,532

–

5,000

Budget Year +1 2014/15

–

1,200

–

25,840

252,390

112,523

1,200

98,323

13,000

–

139,867

–

137,067

–

2,800

Budget Year +2 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

Employee related costs and bulk purchases are the main cost drivers within the municipality and alternative operational gains and efficiencies will have to be identified to lessen the impact of wage and bulk tariff increases in future years.

Table 15 MBRR Table A5 - Budgeted Capital Expenditure by vote, standard classification and funding source

2013/14 to 2015/16

52 11,184

4,104

176,033

111,149

–

26,495

97,626 –

–

84,654

78,407 –

205

11,429

1,371 –

73,020

77,037

111,149

15,491

223,563

74,889

–

148,674

–

25,621

123,053

223,563

3,125

20,206

63,324

26,696

110,227

84,591

84,650

230,014

–

230,014

–

21,415

208,599

230,014

19,315

2,053

41,200

43,169

9,083

95,505

78,748

–

78,748

Original Budget

309,756

45,827

47,075

135

216,719

56,234

160,485

309,756

22,575

2,053

41,200

45,169

96,940

185,362

57,315

6,987

64,302

Adjusted Budget

309,756

45,827

47,075

135

216,719

56,234

160,485

309,756

22,575

2,053

41,200

45,169

96,940

185,362

57,315

6,987

64,302

Full Year Forecast

Current Year 2012/13

309,756

45,827

47,075

135

216,719

56,234

160,485

309,756

22,575

2,053

41,200

45,169

96,940

185,362

57,315

6,987

64,302

Pre-audit outcome

443,159

60,000

–

383,158

–

383,158

443,158

2,810

8,091

47,097

34,425

151,500

241,112

161,276

2,700

163,976

Budget Year 2013/14

264,271

60,000

–

204,271

–

204,271

264,271

–

7,500

44,600

58,879

59,372

170,351

64,120

–

64,120

Budget Year +1 2014/15

252,390

50,000

202,390

–

202,390

252,390

–

7,500

63,400

83,840

42,210

196,950

28,400

–

28,400

Budget Year +2 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

Table A5 is a breakdown of expenditure by funding (multi-year and single-year appropriations); capital expenditure by standard classification; and the funding sources necessary to fund the capital budget, including information on capital transfers from national and provincial departments.

Explanatory notes to Table A5 - Budgeted Capital Expenditure by vote, standard classification and funding source

Total Capital Funding

Internally generated funds

Borrowing

Public contributions & donations

Transfers recognised - capital

Other transfers and grants

Provincial Government

National Government

Funded by:

Total Capital Expenditure - Standard

176,033

3,626

Other

471

53,477

Waste water management

Waste management

16,592 12,860

21,459 16,850

Electricity

45,413

46,382

–

46,382

Water

95,412

Trading services

Environmental protection

2,235 32,581

Planning and development

34,816

Road transport

Economic and environmental services

Audited Audited Audited Outcome Outcome Outcome

2011/12

R thousand

2010/11

2009/10

Vote Description

KZN225 Msunduzi - Table A5 Consolidated Budgeted Capital Expenditure by vote, standard classification and funding

MSUNDUZI ANNUAL DRAFT BUDGET

214,804 (85,141)

Consumer debtors

Other debtors

352,890

53,720

43,584

8,254

737,498

61,417

53,720

43,584

8,254

737,498

648,239

7,283

543

6,708,834

405,306

7,963

7,283

543

6,708,834

405,306

7,963

Borrowing

Non current liabilities

Total current liabilities

Provisions

Trade and other payables

Consumer deposits

Borrowing

Bank overdraft

Current liabilities

LIABILITIES

3,443

2,861

282

570,129

518,942

600,934

761 573,844

527,157

70,633

533,847

35,794

7,129,994

7,283

543

6,708,834

405,306

7,963

1,552,712

53,720

43,584

8,254

737,498

648,239

61,417

Full Year Forecast

56,567

45,175

7,354

1,102,686

539,022

64,672

Budget Year 2013/14

Budget Year +2 2015/16

59,339 77,513

42,691 42,101

7,104 21,393

937,055 811,384

565,434 593,706

67,841 1,062,840

Budget Year +1 2014/15

5,088

543

6,504,318

405,306

8,385

2,890 7,282

543

6,479,146 6,661,730

405,306 405,306

8,796 8,959

7,129,994 6,923,709 6,896,753 7,083,277

7,283

543

6,708,834

405,306

7,963

1,552,712 1,815,476 1,679,462 2,608,937

53,720

43,584

8,254

737,498

648,239

61,417

Pre-audit outcome

2013/14 Medium Term Revenue & Expenditure Framework

577,963

718,931

2,560

601,139

71,648

43,584

647,309

377,021

262,607

70,829

43,584

647,309

377,021

262,607

70,829

43,584

647,309

377,021

262,607

70,829

43,584

647,309

377,021

262,607

70,829

43,584

573,000

403,909

291,938

73,941

38,030

503,000 430,000

422,230 455,604

582

308,538 326,176

77,564 94,523

36,129 34,323

7,948,006 8,546,358 8,682,706 8,682,706 8,682,706 8,739,185 8,576,215 9,692,214

7,214,996 7,536,465

8,181

3,459

6,361,643

381,012

–

1,193,710 1,416,365 1,552,712

57,007

–

10,337

542,688

61,417 511,892

TOTAL ASSETS

6,695

7,283

6,397,646

405,306

–

719,535

57,922

–

(267,508)

22,574 561,104

Adjusted Budget

6,766,541 6,816,930 6,754,296 7,129,993 7,129,994

4,190

293,827 282,404

Original Budget

Current Year 2012/13

Total non current assets

6,465

Intangible

6,344,394

411,492

–

448,454

62,079

Other non-current assets

Biological

Agricultural

Property, plant and equipment

Investment in Associate

Investment property

Investments

Long-term receivables

Non current assets

Total current assets

Inventory

–

118,689

Current portion of long-term receivables

138,024

Cash

Call investment deposits

Current assets

ASSETS

Audited Audited Audited Outcome Outcome Outcome

2011/12

R thousand

2010/11

2009/10

Description

KZN225 Msunduzi - Table A6 Consolidated Budgeted Financial Position

Table 16 MBRR Table A6 - Budgeted Financial Position

2013/14 to 2015/16

NET ASSETS

649,894

2,585

53,214

6,131,375 55,526

6,287,317 53,258

7,466,185 53,258

7,602,533

5,916,302 6,184,589 6,342,843 7,519,443 7,655,791

52,480

5,863,822

976,909

573,000

–

Budget Year 2013/14

Budget Year +2 2015/16

925,230 885,604

503,000 430,000

– –

Budget Year +1 2014/15

56,081

7,706,195

58,829 53,214

7,592,156 8,753,396

Table A6 is consistent with international standards of good financial management practice, and improves understandability for councillors and management of the impact of the budget on the statement of financial position (balance sheet).

This format of presenting the statement of financial position is aligned to GRAP1, which is generally aligned to the international version which presents Assets less Liabilities as “accounting” Community Wealth. The order of items within each group illustrates items in order of liquidity; i.e. assets readily converted to cash, or liabilities immediately required to be met from cash, appear first.

The municipal equivalent of equity is Community Wealth/Equity. The justification is that ownership and the net assets of the municipality belong to the community.

7,655,791 7,762,276 7,650,985 8,806,610

53,258

7,602,533

7,655,791 7,762,276 7,650,985 8,806,610

1,026,915

649,894

2,585

Pre-audit outcome

2013/14 Medium Term Revenue & Expenditure Framework

7,655,791

53,258

7,602,533

7,655,791

649,894

2,585

Full Year Forecast

5,916,302 6,184,589 6,342,843 7,519,443 7,655,791

Explanatory notes to Table A6 - Budgeted Financial Position

TOTAL COMMUNITY WEALTH/EQUITY

Reserves

Accumulated Surplus/(Deficit)

COMMUNITY WEALTH/EQUITY

886,232

2,585

Adjusted Budget

1,026,915

750,943

308,270

Original Budget

Current Year 2012/13

1,605,163 1,026,915 1,026,915

724,850

232,001

1,298,694 1,351,876

Total non current liabilities

TOTAL LIABILITIES

154,721

Provisions

Audited Audited Audited Outcome Outcome Outcome

2011/12

R thousand

2010/11

2009/10

Description

KZN225 Msunduzi - Table A6 Consolidated Budgeted Financial Position

MSUNDUZI ANNUAL DRAFT BUDGET

Decrease (increase) other non-current receivables

Decrease (Increase) in non-current debtors

Proceeds on disposal of PPE

Receipts

CASH FLOWS FROM INVESTING ACTIVITIES

NET CASH FROM/(USED) OPERATING ACTIVITIES

Transfers and Grants

Finance charges

Suppliers and employees

Payments

Dividends

Government - capital

Interest

Ref

Government - operating

Ratepayers and other

Receipts

CASH FLOW FROM OPERATING ACTIVITIES

R thousand

Description

–

51,796

–

2,356,073

Audited Outcome

2010/11

–

91,701

–

2,799,143

Audited Outcome

2011/12

–

12,100

230,014

365,204

2,360,144

Original Budget

–

18,357

263,929

422,170

3,001,215

Adjusted Budget

–

18,357

263,929

422,170

3,001,215

Full Year Forecast

Current Year 2012/13

–

18,357

263,929

422,170

3,001,215

Pre-audit outcome

–

27,029

383,158

383,848

2,466,204

Budget Year 2013/14

–

205,660

402,016

2,941,311

Budget Year +1 2014/15

–

192,390

424,724

3,124,741

Budget Year +2 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

503

1,937

38,087

–

(73,754)

(111,994)

(2,505)

11,072

480,683

–

(71,568)

(358,811)

(1,487)

1,529

436,331

–

(72,134)

(1,566)

–

243,413

(4,500)

(77,500)

–

413,676

(4,500)

(70,831)

(1,566)

–

413,676

(4,500)

(70,831)

(1,566)

–

413,676

(4,500)

(70,831)

(422)

–

443,541

(5,027)

(64,600)

(411)

–

272,665

(5,274)

(59,255)

–

(620)

–

170,018

(5,563)

(54,480)

(1,885,516) (1,855,618) (2,382,379) (2,642,049) (3,216,664) (3,216,664) (3,216,664) (2,747,071) (3,211,793) (3,511,794)

27,918

1,969,438

Audited Outcome

2009/10

KZN225 Msunduzi - Table A7 Consolidated Budgeted Cash Flows

Table 17 MBRR Table A7 - Budgeted Cash Flow Statement

Debt write-off will be done on adhoc basis Meter reading process will be reviewed System will be put in place to avoid illegal connections Strategy will be implemented to improve the current collection rate

Consumer debtors as at the end of April 2013 has increase to R 1.4 billion but projection for the 2013/14 is R1.1 billion. This projection for 2013/14 is based on the following assumptions:

• • • •

Any movement on the Budgeted Financial Performance or the Capital Budget will inevitably impact on the Budgeted Financial Position. As an example, the collection rate assumption will impact on the cash position of the municipality and subsequently inform the level of cash and cash equivalents at year end. Similarly, the collection rate assumption should inform the budget appropriation for debt impairment which in turn would impact on the provision for bad debt. These budget and planning assumptions form a critical link in determining the applicability and relevance of the budget as well as the determination of ratios and financial indicators. In addition the funding compliance assessment is informed directly by forecasting the statement of financial position.

2013/14 to 2015/16

56 (29,847)

147,832 112,867

2 2

NET INCREASE/ (DECREASE) IN CASH HELD

Cash/cash equivalents at the year begin:

Cash/cash equivalents at the year end:

(230,014)

2,096

Original Budget

(263,929)

–

Adjusted Budget

(250,723)

–

Budget Year +2 2015/16

(79,621)

(42,101)

5,350

–

(42,870)

Other expenditure only 90% is provided in the cashflow based on the past trends.

Capital expenditure is based on the assumption that 80% will be spent in the 2013/14 financial and 20% will be unspent.

792,476

953,422

Employee related costs is R6 million less than budget with a view that not all the vacant posts will be filled in the 2013/14 financial year.

953,422

925,899

27,522 (160,946)

(39,068)

(42,691)

3,623

–

925,899

830,762

95,137

(41,453)

(45,175)

3,722

–

Revenue collection rate on core revenue is based on 85%.

830,762

700,228

130,534

(19,743)

(19,729)

(14)

–

830,762

700,228

130,534

(19,743)

(19,729)

(14)

–

It shows the expected level of cash in-flow versus cash out-flow that is likely to result from the implementation of the budget.

830,232

700,228

130,004

(19,743)

(19,729)

(14)

–

(205,660)

(4)

Budget Year +1 2014/15

700,228

706,042

(5,814)

(19,743)

(19,729)

(14)

–

(306,526)

(3)

Budget Year 2013/14

The budgeted cash flow statement is the first measurement in determining if the budget is funded.

706,042

416,502

289,540

63,596

1,014

62,582

–

(263,929)

2,096

Pre-audit outcome

2013/14 Medium Term Revenue & Expenditure Framework

(263,399) (263,399) (306,951) (206,075) (251,343)

(263,929)

2,096

Full Year Forecast

Current Year 2012/13

(210,387) (229,484) (263,929)

148,383

Audited Outcome

2011/12

Explanatory notes to Table A7 - Budgeted Cash Flow Statement

416,502

260,699

139,592

NET CASH FROM/(USED) FINANCING ACTIVITIES

260,699

155,803

(37,490) (22,046)

34,839

(56,885)

(302,834)

(199,406)

Audited Outcome

2010/11

Repayment of borrowing

Payments

986

226,095

Borrowing long term/refinancing

Increase (decrease) in consumer deposits

(50,000)

Short term loans

Receipts

CASH FLOWS FROM FINANCING ACTIVITIES

NET CASH FROM/(USED) INVESTING ACTIVITIES

122,675

Audited Outcome

2009/10

(154,962)

Ref

Capital assets

Payments

Decrease (increase) in non-current investments

R thousand

Description

KZN225 Msunduzi - Table A7 Consolidated Budgeted Cash Flows

MSUNDUZI ANNUAL DRAFT BUDGET

Reserves to be backed by cash/investments (709,402)

966,114

–

255,104

(347,927)

924,159

–

284,053

518,942

121,164

576,231

–

159,729

416,502

Audited Outcome

2010/11

8,869

574,809

–

(152,601)

577,963

149,448

583,678

–

(122,364)

706,042

Audited Outcome

2011/12

(655,171)

–

(655,171)

–

709,722

(120,576)

830,232

Adjusted Budget

424,033 1,364,892

149,341

–

(497,969)

647,309

–

573,374

(126,920)

700,228

Original Budget

–

(753,982)

573,000

–

603,763

(322,206)

925,899

Budget Year 2013/14

–

(117,807)

–

(547,807)

430,000

808,878 1,774,353

(175,531)

–

(678,531)

503,000

In essence the table evaluates the funding levels of the budget by firstly forecasting the cash and investments at year end and secondly reconciling the available funding to the liabilities/commitments that exist. The outcome of this exercise would either be a surplus or deficit. A deficit would indicate that the applications exceed the cash and investments available and would be indicative of non-compliance with the MFMA requirements that the municipality’s budget must be “funded”. Non-compliance with section 18 of the MFMA is assumed because a shortfall would indirectly indicate that the annual budget is not appropriately funded.

784,745

–

864,070

792,476

Budget Year +2 2015/16

633,347 1,656,546

(320,147)

953,422

Budget Year +1 2014/15

2013/14 Medium Term Revenue & Expenditure Framework

(655,172) (180,982)

–

(655,172)

–

709,722

(121,106)

830,762

Pre-audit outcome

717,583 1,364,893

(7,861)

–

(655,171)

647,309

–

709,722

(121,106)

830,762

Full Year Forecast

Current Year 2012/13

Explanatory notes to Table A8 - Cash Backed Reserves/Accumulated Surplus Reconciliation

Surplus(shortfall)

Total Application of cash and investments:

Long term investments committed

Other provisions

Other working capital requirements

570,129

Statutory requirements

140,882

256,713

–

(3,986)

260,699

Audited Outcome

2009/10

Unspent borrowing

Ref

Unspent conditional transfers

Application of cash and investments

Cash and investments available:

Non current assets - Investments

Other current investments > 90 days

Cash/cash equivalents at the year end

Cash and investments available

R thousand

Description

KZN225 Msunduzi - Table A8 Consolidated Cash backed reserves/accumulated surplus reconciliation

Table 18 MBRR Table A8 - Cash Backed Reserves/Accumulated Surplus Reconciliation

2013/14 to 2015/16

58 –

95,810

Infrastructure - Sanitation

TOTAL CAPITAL EXPENDITURE - Asset class

Other assets 2

271,843

10,654

5,711

33,175

Heritage assets

222,304

55,604

Infrastructure - Other

Infrastructure

37,413

Community

12,860

44,357

Infrastructure - Water

Infrastructure - Sanitation

111,149

18,853

–

500

91,796

471

15,491

16,592

58,571

46,382

14,782

26,359

Total Capital Expenditure

Infrastructure - Electricity

–

Other assets

420

73,619

471

14,436

11,974

11,109

35,629

88,822

4,070

–

18,176

–

1,055

886

5,482

10,753

22,327

Audited Outcome

2010/11

Infrastructure - Road transport

–

95,810

Community

Infrastructure

–

37,413

Infrastructure - Water

Infrastructure - Other

4,900 27,507

Infrastructure - Electricity

25,990

Total Renewal of Existing Assets

10,654

Infrastructure - Road transport

Other assets

5,711

33,175

Heritage assets

126,494

Infrastructure

55,604

Community

Infrastructure - Other

Infrastructure - Sanitation

21,459 16,850

Infrastructure - Electricity

Infrastructure - Water

176,033

Audited Outcome

2009/10

32,581

Ref

Infrastructure - Road transport

Total New Assets

CAPITAL EXPENDITURE

R thousand

Description

KZN225 Msunduzi - Table A9 Consolidated Asset Management

Table 19 MBRR Table A9 - Asset Management

–

Audited Outcome

2011/12

230,014

24,861

–

30,900

174,253

17,053

26,200

43,169

9,083

78,748

24,861

10,300

84,751

2,053

26,200

17,750

5,000

33,748

119,912

–

20,600

89,502

15,000

–

25,419

4,083

45,000

110,102

Original Budget

309,756

26,970

–

44,369

238,417

17,053

26,200

45,169

92,680

57,315

22,901

8,300

142,902

2,053

26,200

17,750

39,584

57,315

174,103

4,069

–

36,069

95,515

15,000

–

27,419

53,096

–

135,653

Adjusted Budget

309,756

26,970

–

44,369

238,417

17,053

26,200

45,169

92,680

57,315

22,901

8,300

142,902

2,053

26,200

17,750

39,584

57,315

174,103

4,069

–

36,069

95,515

15,000

–

27,419

53,096

–

135,653

Full Year Forecast

Current Year 2012/13

443,158

44,820

–

4,500

393,838

8,091

46,797

34,175

161,500

143,275

14,550

4,500

249,808

8,091

44,797

27,925

30,500

138,495

268,858

30,270

–

144,030

–

2,000

6,250

131,000

4,780

174,300

Budget Year 2013/14

264,271

32,000

–

2,800

229,471

7,500

44,200

58,879

54,772

64,120

9,300

2,800

175,829

7,500

42,200

48,879

16,380

60,870

187,929

22,700

–

53,642

–

2,000

10,000

38,392

3,250

76,342

Budget Year +1 2014/15

252,390

26,590

–

1,200

224,600

7,500

63,000

83,490

42,210

28,400

2,800

1,200

186,400

7,500

57,000

73,490

21,210

27,200

190,400

23,790

–

38,200

–

6,000

10,000

21,000

1,200

61,990

Budget Year +2 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

MSUNDUZI ANNUAL DRAFT BUDGET

Intangibles 5

19,881

1.0%

0.6%

0.0%

313,160

5,298

9,015

25,196

6,862

–

1,216

13,726

3,392

39,510

273,650

6,746,220

3,459

–

883,141

381,012

468,970

5,009,639

501,919

571,449

909,907

1,227,562

1,798,801

Audited Outcome

2011/12

3.0%

1.3%

75.9%

52.1%

247,185

55,926

2,074

31,185

–

746

24,992

5,361

89,185

158,000

7,121,965

7,283

543

914,487

405,306

573,751

5,220,596

484,991

610,703

935,919

1,279,037

1,909,947

Original Budget

4.0%

1.3%

110.2%

56.2%

247,288

54,083

2,486

32,719

–

746

26,526

5,361

89,288

158,000

7,121,965

7,283

543

405,306

6,708,834

500,724

581,743

908,017

1,295,792

3,422,557

Adjusted Budget

5,088

543

781,057

405,306

415,343

5,307,918

507,204

619,164

944,423

1,433,474

1,803,653

Budget Year 2013/14

2,890

543

705,461

405,306

372,106

5,401,579

506,999

648,548

973,995

1,456,283

1,815,754

Budget Year +1 2014/15

4.0%

1.3%

110.2%

56.2%

247,288

54,083

2,486

32,719

–

746

26,526

5,361

89,288

158,000

5.0%

1.5%

121.0%

60.7%

317,168

37,792

–

57,165

–

502

1,554

48,014

7,094

94,956

222,212

4.0%

1.5%

73.3%

71.1%

355,800

38,123

–

61,144

–

531

1,632

51,432

7,548

99,267

256,533

5.0%

2.0%

67.5%

75.4%

412,589

66,317

–

64,090

–

561

1,728

54,071

7,729

130,406

282,183

7,074,318

7,282

–

618,446

405,306

321,765

5,721,519

506,795

695,211

1,026,596

1,458,274

2,034,644

Budget Year +2 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

7,121,965 6,915,255 6,887,885

7,283

543

405,306

6,708,834

500,724

581,743

908,017

1,295,792

3,422,557

Full Year Forecast

Current Year 2012/13

Table A9 provides an overview of municipal capital allocations to building new assets and the renewal of existing assets, as well as spending on repairs and maintenance by asset class.

Explanatory notes to Table A9 - Asset Management

1.0%

1.9% 3.0%

R&M as a % of PPE

Renewal and R&M as a % of PPE

2.0%

35.0%

77.2%

79.9%

35.2%

319,133

Renewal of Existing Assets as % of deprecn"

242,237

3,218

42,549

405

8,254

345

31,949

1,596

65,648

253,485

Renewal of Existing Assets as % of total capex

TOTAL EXPENDITURE OTHER ITEMS

40,413

1,974

Other assets

75,807

Community

435

Infrastructure

Infrastructure - Other

6, 7

Infrastructure - Water –

23,195 19,258

Infrastructure - Electricity

Infrastructure - Sanitation

32,919

118,194

Repairs and Maintenance by Asset Class

Infrastructure - Road transport

124,044 3

7,283 6,810,307

6,465 6,639,765

Depreciation & asset impairment

EXPENDITURE OTHER ITEMS

TOTAL ASSET REGISTER SUMMARY - PPE (WDV)

918,203 –

823,531

Other assets

405,306

498,059

4,981,456

516,457

545,536

900,288

1,227,314

1,791,861

Audited Outcome

2010/11

–

411,492

Investment properties

Biological assets

528,327

Community

470,758

Infrastructure - Other 4,869,949

488,307

Infrastructure - Sanitation

Infrastructure

838,634

1,339,526

Infrastructure - Water

Infrastructure - Electricity

Audited Outcome

2009/10

1,732,723

Ref

Infrastructure - Road transport

ASSET REGISTER SUMMARY - PPE (WDV)

R thousand

Description

KZN225 Msunduzi - Table A9 Consolidated Asset Management

2013/14 to 2015/16

MSUNDUZI ANNUAL DRAFT BUDGET Part 2 – Supporting Documentation 2.1. Overview of the annual budget process The Budget Steering Committee consists of the Municipal Manager and senior officials of the municipality meeting under the chairpersonship of the MMC for Finance. The primary aim of the Budget Steering Committee is to ensure: • • • •

that the process followed to compile the budget complies with legislation and good budget practices; that there is proper alignment between the policy and service delivery priorities set out in the City’s IDP and the budget, taking into account the need to protect the financial sustainability of municipality; that the municipality’s revenue and tariff setting strategies ensure that the cash resources needed to deliver services are available; and that the various spending priorities of the different municipal departments are properly evaluated and prioritised in the allocation of resources.

2.1.1. Budget Process Overview In terms of section 21 of the MFMA the Mayor is required to table in Council ten months before the start of the new financial year (i.e. in August 2012) a time schedule that sets out the process to revise the IDP and prepare the budget.

2013/14 to 2015/16 The Mayor tabled in Council the required IDP and budget time schedule on 31 August 2012. Key dates applicable to the process were: IDP (BUDGET/PMS/SDF/LED) PROCESS PLAN 2013/14 PROGRAMME OF ACTION FOR 2012/13 FINANCIAL YEAR IN PREPARATION FOR 2013/14 IDP/BUDGET REVIEW PROCESS

ACTIVITIES

OUTPUT

TIMEFRAME

PERSON RESPONSIBLE

Adoption of the Pro- Adoption of the IDP cess Plan 2013/14 Process Plan 2013/14 for approval by Full Council

Approved IDP Process 31 August 2012 Plan including the Key Development Priorities according to the MFMA s 21, 23

City Manager and IDP office

Consultation on the Process Plan 2013/14

Advertised Process 21 September 2012 Plan 2013/14 within 21 days after the approval by Full Council Budget Guidelines 12-Oct-12 circulated

City Manager and IDP office

Advertise Process Plan

Circulate Budget Guidelines to Business Units Public participation Consult various stakeholders (IDP Rep Forum) through Private Sector, Sector Departments, Parastatals, NGOs, ward committees etc. on strategies and priorities Final Draft IDP/ To Full Council Operational and Capital Budget Advertise the draft Issue a public notice on IDP the draft IDP and Budget within 21 days Public Consultation To present Draft IDP and Budget for public comments Public Consultation To present Draft IDP and Budget for public comments Present approved annual budget

Presentation of revised 16 â&#x20AC;&#x201C; 30 November strategies, progress 2012 report on OPMS and discussed stakeholders priorities (a District joint stakeholders and public engagements) Present Draft IDP, 31 March 2013 Budget SDBIP to Full Council 5 April 2013

Ensured public comments on Draft IDP and Budget Ensured public comments on Draft IDP and Budget Approved annual budget

Budget & Treasury (Business Unit) Internal stakeholders, ward committees, Amakhosi, NGOs, Sector depts. Business, CBOs etc City Mayor

City Manager

14 April 2013

City Mayor

14 April 2013

City Mayor

31 May 2013 (at least Mayor (Munici30 days before the pal Manager) start of the budget Display a copy of resolu- Display copy of resolu- 01-Jun-13 Budget & Treation tion sury (Relevant stakeholders) Information to be placed Posted information on 7 June 2013 (no later Information on website a website than five days after Management the approval of bud- (relevant stakeget by Council holders)

MSUNDUZI ANNUAL DRAFT BUDGET 2.1.2. Financial Modelling and Key Planning Drivers As part of the compilation of the 2013/14 MTREF extensive financial modelling was undertaken to ensure affordability and long-term financial sustainability.The following key factors and planning strategies have informed the compilation of the 2013/14 MTREF: • • • • • • • • • • • •

City growth Policy priorities and strategic objectives Asset maintenance Economic climate and trends (i.e. inflation, Eskom increases, household debt, migration patterns) Performance trends The approved 2012/13 adjustments budget and performance against the SDBIP Cash Flow Management Strategy Debtor payment levels Loan and investment possibilities The need for tariff increases versus the ability of the community to pay for services; Improved and sustainable service delivery Long Term Financial Plan (LTFP)

In addition to the above, the strategic guidance given in National Treasury’s MFMA Circulars 51, 54, 59, 66 and 67 has been taken into consideration in the planning and prioritisation process.

2.1.3. Community Consultation The draft 2013/14 MTREF as tabled before Council on 20 March 2013 for community consultation was published on the municipality’s website, and hard copies were made available at customer care offices, municipal notice boards and various libraries. All documents in the appropriate format (electronic and printed) were provided to National Treasury, and other national and provincial departments in accordance with section 23 of the MFMA, to provide an opportunity for them to make inputs. Ward Committees were utilised to facilitate the community consultation process from 14 to 22 April 2013. The applicable dates and venues were published in all the local newspapers. Additional initiatives will be launched during the consultation process, including the specific targeting of ratepayer associations, churches, non-governmental institutions and community-based organisations. Individual sessions are scheduled with organised business and imbizo’s will be held to further ensure transparency and interaction.

2.2. Overview of alignment of annual budget with IDP The Constitution mandates local government with the responsibility to exercise local developmental and cooperative governance. The eradication of imbalances in South African society can only be realized through a credible integrated developmental planning process. Municipalities in South Africa need to utilise integrated development planning as a method to plan future development in their areas and so find the best solutions to achieve sound long-term development goals. A municipal IDP provides a five year strategic programme of action aimed at setting short, medium and long term strategic and budget priorities to create a development platform, which correlates with the term of office of the political incumbents. The plan aligns the resources and the capacity of a municipality to its overall development aims and guides the municipal budget. An IDP is therefore a key instrument which municipalities use to provide vision, leadership and direction to all those that have a role to play in the development of a municipal area. The IDP enables municipalities to make the best use of scarce resources and speed up service delivery.

2013/14 to 2015/16 Integrated developmental planning in the South African context is amongst others, an approach to planning aimed at involving the municipality and the community to jointly find the best solutions towards sustainable development. Furthermore, integrated development planning provides a strategic environment for managing and guiding all planning, development and decision making in the municipality. It is important that the IDP developed by municipalities correlate with National and Provincial intent. It must aim to co-ordinate the work of local and other spheres of government in a coherent plan to improve the quality of life for all the people living in that area. Applied to the City, issues of national and provincial importance should be reflected in the IDP of the municipality. A clear understanding of such intent is therefore imperative to ensure that the City strategically complies with the key national and provincial priorities. The Constitution requires local government to relate its management, budgeting and planning functions to its objectives. This gives a clear indication of the intended purposes of municipal integrated development planning. Legislation stipulates clearly that a municipality must not only give effect to its IDP, but must also conduct its affairs in a manner which is consistent with its IDP.

64 B

C D

To improve & maintain infrastructure assets

To upgrade, resurface roads including associated stormwater rainage,to improve the total road network

To upgrade,replace,rehabilitate sewer infrastructure

To complete installation of renewal,provide access to basic water,elimination of standpipes,upgrade

To provide access to lighting,refurbish transmission lines,replace switchgear

2010/11

2011/12

Current Year 2012/13

11,225 5,100 17,980

Promote the city heritage & enhance sustainable tourism

Use technology advancement to improve service delivery

To promote & enhance egovernance

To promote integrated development

To promote & enhance egovernance

To promote integrated development

To provide sustainable & developmental finance through sound financial management

To ensure proper regulations,control and enforcement

To develop social housing

To provide adequate staffing levels

To promote the involvement of com- To promote integrated demunities velopment

To promote integrated development

To promote social integration

Environmentally sustainable development

To promote access to basic services

1,495

13,390

3,500

95,083

F 4,226

Audited Audited Audited Original Adjusted Full Year Outcome Outcome Outcome Budget Budget Forecast

2009/10

To bring the landfill in coplaince with To promote health,safety & NEMA caring of environment

Goal Ref Code

To promote health,safety & caring of environment

Goal

To improve health care

R thousand

Strategic Objective

KZN225 Msunduzi - Supporting Table SA6 Reconciliation of IDP strategic objectives and budget (capital expenditure)

Table 20 MBRR Table SA6 - Reconciliation between the IDP strategic objectives and budgeted capital expenditure

Budget Year 2013/14

Budget Budget Year +1 Year +2 2014/15 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

MSUNDUZI ANNUAL DRAFT BUDGET

5,850 8,899

I J

An environmental sustainable and healthy city

A vibrant economic centre,attracting investment, supporting business development and creating jobs

Environmental Planning and Social Services

Local Economic Development

Allocations to other priorities

1,216

11,906

P 1

12,070

85,957

1,880

1,410

Basic Service Delivery and Infrastruc- A safe city, with low crime ture Development levels, and quality living areas

4,680

Basic Service Delivery and Infrastruc- A well planned, spatially ture Development integrated city

2010/11

2011/12

Current Year 2012/13

â&#x20AC;&#x201C; 230,014

230,014

309,756

19,000

5,000

30,000

255,756

309,756

19,000

5,000

30,000

255,756

Audited Audited Audited Original Adjusted Full Year Outcome Outcome Outcome Budget Budget Forecast

2009/10

Financial Viability and Management An efficiently managed, financially viable and sustainable City

Goal Ref Code

1,315

Goal

Basic Service Delivery and Infrastruc- A city where everybody has ture Development access to habitable human settlements-decent houses, clean water and proper sanitation

R thousand

Strategic Objective

KZN225 Msunduzi - Supporting Table SA6 Reconciliation of IDP strategic objectives and budget (capital expenditure)

443,157

2,321

22,725

27,680

390,431

Budget Year 2013/14

264,271

1,934

18,938

19,198

224,201

252,390

20,390

22,000

210,000

Budget Budget Year +1 Year +2 2014/15 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

2013/14 to 2015/16

Borrowing/Capital expenditure excl. transfers and grants and contributions

Borrowed funding of 'own' capital expenditure

Monetary Assets/Current Liabilities

Liquidity Ratio

2010/11

2.9%

Debtors > 12 Mths Recovered/Total Debtors > 12 Months Old

Longstanding Debtors Recovered

5.0%

Total Outstanding Debtors to Annual Revenue

89.0%

1.0

1.2

975.2%

Outstanding Debtors to Revenue

0.4

0.8

1086.4%

-214.7%

2.8%

5.1%

180.4%

2.5%

4.0%

89.0%

Creditors Management

2011/12

16.6%

94.1%

89.6%

0.8

1.7

1040.9%

83.6%

2.5%

2.3%

Audited Audited Audited Outcome Outcome Outcome

2009/10

Current Debtors Collection Rate (Cash receipts % of Ratepayer & Other revenue)

Annual Debtors Collection Rate (Payment Level %)

Last 12 Mths Receipts/Last 12 Mths Billing

Current assets less debtors > 90 days/current liabilities

Current Ratio adjusted for aged debtors

Revenue Management

Current assets/current liabilities

Current Ratio

Liquidity

Gearing

Long Term Borrowing/ Funds & Reserves

Finance charges & Repayment of borrowing /Own Revenue

Capital Charges to Own Revenue

Safety of Capital

Interest & Principal Paid / Operating Expenditure

Basis of calculation

Capital Charges to Operating Expenditure

Credit Rating

Borrowing Management

Description of financial indicator

KZN225 Msunduzi - Supporting Table SA8 Performance indicators and benchmarks

Table 21 MBRR Table SA8 - Performance indicators and benchmarks

26.7%

99.7%

86.9%

1.5

3.8

1215.4%

0.0%

3.7%

3.3%

Original Budget

25.4%

90.4%

1.9

4.1

1215.4%

0.0%

3.3%

2.9%

25.4%

111.3%

1.9

4.1

1215.4%

0.0%

3.3%

2.9%

25.4%

111.3%

111.2%

1.9

4.1

1215.4%

0.0%

3.3%

2.9%

Adjusted Full Year Pre-audit Budget Forecast outcome

Current Year 2012/13

The following table sets out the municipalities main performance objectives and benchmarks for the 2013/14 MTREF.

35.4%

111.3%

111.2%

1.5

4.5

1021.7%

0.0%

3.8%

3.4%

Budget Year 2013/14

28.1%

86.1%

1.5

4.0

855.0%

0.0%

3.2%

2.9%

Budget Year +1 2014/15

23.2%

94.4%

3.6

5.7

808.1%

-85.7%

2.8%

2.6%

Budget Year +2 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

MSUNDUZI ANNUAL DRAFT BUDGET

Total remuneration/(Total Revenue - capital revenue)

R&M/(Total Revenue excluding capital revenue)

FC&D/(Total Revenue - capital revenue)

Remuneration

Repairs & Maintenance

Finance charges & Depreciation

(Total Operating Revenue Operating Grants)/Debt service payments due within financial year)

Total outstanding service debtors/annual revenue received for services

(Available cash + Investments)/monthly fixed operational expenditure

i. Debt coverage

ii.O/S Service Debtors to Revenue

iii. Cost coverage

IDP regulation financial viability indicators

Employee costs/(Total Revenue - capital revenue)

Total Cost of Losses (Rand '000)

Total Volume Losses (kâ&#x201E;&#x201C;)

Total Cost of Losses (Rand '000)

Total Volume Losses (kW)

% of Creditors Paid Within Terms (within`MFMA' s 65(e))

Basis of calculation

Employee costs

Water Distribution Losses (2)

Electricity Distribution Losses (2)

Other Indicators

Creditors to Cash and Investments

Creditors System Efficiency

Description of financial indicator

2010/11

2011/12

8.0%

1.5

42.9

7.7%

4.6%

21.0%

24.3%

142.1%

2.4

4.4%

27.4

11.2%

2.3%

21.8%

21.9%

87.5%

3.5

24.8%

89.0

10.4%

1.2%

19.1%

20.0%

56.5%

Audited Audited Audited Outcome Outcome Outcome

2009/10

KZN225 Msunduzi - Supporting Table SA8 Performance indicators and benchmarks

3.2

30.9%

68.9

7.9%

3.0%

25.0%

23.9%

26.2%

Original Budget

3.7

30.3%

68.9

7.3%

2.8%

1.7%

23.3%

22.1%

3.7

30.3%

68.9

7.3%

2.8%

24.4%

23.3%

22.1%

3.7

30.3%

37.6

7.3%

23.3%

22.1%

Adjusted Full Year Pre-audit Budget Forecast outcome

Current Year 2012/13

4.1

41.1%

68.1

8.7%

2.9%

25.6%

23.7%

22.5%

Budget Year 2013/14

3.9

32.2%

74.7

8.9%

2.8%

24.2%

23.1%

23.2%

Budget Year +1 2014/15

3.1

26.4%

80.5

8.8%

3.4%

23.7%

22.6%

29.6%

Budget Year +2 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

2013/14 to 2015/16

MSUNDUZI ANNUAL DRAFT BUDGET 2.3. Overview of budget assumptions 2.3.1. External factors Owing to the economic slowdown, financial resources are limited due to reduced payment levels by consumers. This has resulted in declining cash inflows, which has necessitated restrained expenditure to ensure that cash outflows remain within the affordability parameters of the City’s finances.

2.3.2. Interest rates for borrowing and investment of funds The MFMA specifies that borrowing can only be utilised to fund capital or refinancing of borrowing in certain conditions. The City has no intention for borrowing in the 2013/14 financial year.

2.3.3. Collection rate for revenue services The base assumption is that tariff and rating increases will increase at a rate slightly higher that CPI over the long term. It is also assumed that current economic conditions, and relatively controlled inflationary conditions, will continue for the forecasted term. The rate of revenue collection is currently expressed as a percentage (85 per cent) of annual billings. Cash flow is assumed to be 85 per cent of billings, plus an increased collection of arrear debt from the revised collection and credit control policy. The performance of arrear collections will however only be considered a source of additional cash in-flow once the performance has been carefully monitored.

2.3.4. Growth or decline in tax base of the municipality Debtor’s revenue is assumed to increase at a rate that is influenced by the consumer debtors’ collection rate, tariff/ rate pricing, real growth rate of the City, household formation growth rate and the poor household change rate. Household formation is the key factor in measuring municipal revenue and expenditure growth, as servicing ‘households’ is a greater municipal service factor than servicing individuals. Household formation rates are assumed to convert to household dwellings. In addition the change in the number of poor households influences the net revenue benefit derived from household formation growth, as it assumes that the same costs incurred for servicing the household exist, but that no consumer revenue is derived as the ‘poor household’ limits consumption to the level of free basic services.

2.3.5. Budget related policies Budget related policies were tabled together with budget and approved on 20 March 2013 by council are as follows: • • • • • • • •

Tariff policy Rates policy Indigent policy Credit control and debt collection policy Cash management & investment policy Debt write-off policy Funding policy Virement

2013/14 to 2015/16 The following graph is a breakdown of the operational revenue per main category for the 2013/14 financial year.

Revenue 2013/14 2%

12%

Property rates 19%

Service charges Investment revenue Transfers recognised - operational Other own revenue

66%

Figure 2 Breakdown of operating revenue over the 2013/14 MTREF Tariff setting plays a major role in ensuring desired levels of revenue. Getting tariffs right assists in the compilation of a credible and funded budget. The City derives most of its operational revenue from the provision of goods and services such as property rates, water, electricity, sanitation and solid waste removal. Operating and capital grants from organs of state and other minor charges (such as building plan fees, licenses and permits etc). The revenue strategy is a function of key components such as: • • • • • • • • •

Growth in the city and economic development; Revenue management and enhancement; Achievement of a 95 per cent annual collection rate for consumer revenue; National Treasury guidelines; Electricity tariff increases within the National Electricity Regulator of South Africa (NERSA) approval; Achievement of full cost recovery of specific user charges; Determining tariff escalation rate by establishing/calculating revenue requirements; The Property Rates Policy in terms of the Municipal Property Rates Act, 2004 (Act 6 of 2004) (MPRA), and And the ability to extend new services and obtain cost recovery levels.

The above principles guide the annual increase in the tariffs charged to the consumers and the ratepayers aligned to the economic forecasts.

MSUNDUZI ANNUAL DRAFT BUDGET Table 22 MBRR SA15 – Detail Investment Information KZN225 Msunduzi - Supporting Table SA15 Investment particulars by type Investment type

2009/10

2010/11

2011/12

R thousand

Audited Audited Audited Outcome Outcome Outcome

Current Year 2012/13 Original Budget

2013/14 Medium Term Revenue & Expenditure Framework

Adjusted Full Year Budget Forecast

Budget Year 2013/14

Budget Year +1 2014/15

Budget Year +2 2015/16

Parent municipality Securities - National Government Listed Corporate Bonds Deposits - Bank

118,689

282,404

561,104

511,957

648,305

539,091

565,506

593,706

118,689

282,404

561,104

511,957

648,305

539,091

565,506

593,706

Deposits - Public Investment Commissioners Deposits - Corporation for Public Deposits Bankers Acceptance Certificates Negotiable Certificates of Deposit - Banks Guaranteed Endowment Policies (sinking) Repurchase Agreements - Banks Municipal Bonds Municipality sub-total Entities Securities - National Government Listed Corporate Bonds Deposits - Bank Deposits - Public Investment Commissioners Deposits - Corporation for Public Deposits Bankers Acceptance Certificates Negotiable Certificates of Deposit - Banks Guaranteed Endowment Policies (sinking) Repurchase Agreements - Banks Entities sub-total Consolidated total:

–

118,689

282,404

561,104

511,957

648,305

539,091

565,506

593,706

Call Call Call Call Call Call Call Call Call Fixed

Call - RMB (Airport Dev Fund).

Call - RMB (Metro Trans Fund)

Call - RMB (Almond Bank Dev)

Call - RMB (MIG Grant)

Call - RMB (Unspent Conditional Grant)

Call - RMB (General Investments)

Call - RMB (Sale of Assets)

Call - RMB (Insurance Fund)

Call - RMB (Land sales)

Fixed - ABSA (WCA) - 12 Months

TOTAL INVESTMENTS AND INTEREST

Entities sub-total

Entities

Municipality sub-total

Call

Yrs/ Months

Period of Type of "Capital Investment Investment Guarantee (Yes/ No)"

Call - ABSA (Land Sales)

Name of institution & investment ID

Parent municipality

Ref

Investments by Maturity

KZN225 Msunduzi - Supporting Table SA16 Investment particulars by maturity Variable or Fixed interest rate

6.40%

5.05%

539,091

–

539,091

5,256

1,686

9,120

1,400

1,749

338,587

126,068

50,729

1,142

1,971

1,384

27,029

–

27,029

336

456

16,929

6,303

2,536

Interest to be realised

Rand thousand

"Interest Commission Commission Expiry date of Monetary Rate Paid (Rands) Recipient investment value 3."

2013/14 to 2015/16

MSUNDUZI ANNUAL DRAFT BUDGET Table 23 MBRR Table SA 17 - Detail of borrowings KZN225 Msunduzi - Supporting Table SA17 Borrowing Borrowing - Categorised by type

Ref

R thousand

2009/10

2010/11

2011/12

Current Year 2012/13

2013/14 Medium Term Revenue & Expenditure Framework

Audited Audited Audited Original Adjusted Full Year Outcome Outcome Outcome Budget Budget Forecast

Budget Year 2013/14

Budget Year +1 2014/15

Budget Year +2 2015/16

573,000

503,000

430,000

573,000

503,000

430,000

Parent municipality Long-Term Loans (annuity/ reducing balance)

570,129

518,942

577,963

647,309

Long-Term Loans (non-annuity) Local registered stock Instalment Credit Financial Leases PPP liabilities Finance Granted By Cap Equipment Supplier Marketable Bonds Non-Marketable Bonds Bankers Acceptances Financial derivatives Other Securities Municipality sub-total

570,129

518,942

577,963

647,309

Entities Long-Term Loans (annuity/ reducing balance) Long-Term Loans (non-annuity) Local registered stock Instalment Credit Financial Leases PPP liabilities Finance Granted By Cap Equipment Supplier Marketable Bonds Non-Marketable Bonds Bankers Acceptances Financial derivatives Other Securities Entities sub-total

–

Total Borrowing

570,129

518,942

570,129

518,942

–

577,963 647,309

–

647,309

573,000

503,000

430,000

–

647,309

573,000

503,000

430,000

Unspent Borrowing - Categorised by type Parent municipality Long-Term Loans (annuity/ reducing balance) Long-Term Loans (non-annuity) Local registered stock Instalment Credit Financial Leases PPP liabilities

577,963

647,309

2013/14 to 2015/16 KZN225 Msunduzi - Supporting Table SA17 Borrowing Borrowing - Categorised by type

Ref

R thousand

2009/10

2010/11

2011/12

Current Year 2012/13

2013/14 Medium Term Revenue & Expenditure Framework

Audited Audited Audited Original Adjusted Full Year Outcome Outcome Outcome Budget Budget Forecast

Budget Year 2013/14

Budget Year +1 2014/15

Budget Year +2 2015/16

Finance Granted By Cap Equipment Supplier Marketable Bonds Non-Marketable Bonds Bankers Acceptances Financial derivatives Other Securities 1

570,129

518,942

Entities sub-total

–

Total Unspent Borrowing

570,129

518,942

Municipality sub-total

577,963 647,309

–

647,309

573,000

503,000

430,000

–

577,963 647,309

–

647,309

573,000

503,000

430,000

MSUNDUZI ANNUAL DRAFT BUDGET Table 24 MBRR Table SA 18 - Capital transfers and grant KZN225 Msunduzi - Supporting Table SA18 Transfers and grant receipts Description

Ref

R thousand

RECEIPTS:

2009/10

2010/11

2011/12

Current Year 2012/13

2013/14 Medium Term Revenue & Expenditure Framework

Audited Audited Audited Original Adjusted Full Year Outcome Outcome Outcome Budget Budget Forecast

Budget Year 2013/14

Budget Year +1 2014/15

Budget Year +2 2015/16

1, 2

Operating Transfers and Grants National Government:

203,378

267,375

310,326

342,704

362,139

380,211

400,117

Local Government Equitable Share

199,824

267,211

304,835

338,903

354,313

373,677

393,300

Finance Management

750

165

1,979

1,500

1,550

1,600

1,650

Municipal Systems Improvement

400

978

800

890

934

967

–

3,512

4,000

4,200

21,709

21,856

22,863

21,709

21,856

22,863

EPWP Incentive

1,501

Electricity Demand Side Management

2,404

1,501

2,534

Other transfers/grants [insert description] Provincial Government:

10,548

Health subsidy

33,467

4,074

9,161

22,500

1,874

–

Provincial Government:

20,979

1,207

Health subsidy

–

Expanded Public Works Grant

2,868

Operating Grant - Property Rates

1,387

Health

12,488

2,537

Human Settlements Arts and Culture

2,537

9,000

10,963

District Municipality:

–

Other grant providers:

–

213,926

300,842

314,400 365,204

365,204

383,848

402,067

422,980

138,340 208,599

Total Operating Transfers and Grants

Capital Transfers and Grants National Government:

125,649

73,225

Municipal Infrastructure Grant (MIG)

91,339

48,348

160,485

383,158

204,271

202,390

153,399

150,170

151,312

159,271

170,390

Public Transport and Systems

7,737

11,663

45,000

–

100,846

–

Neighbourhood Development Partnership

700

10,000

Rural Households Infrastructure

4,500

–

5,000

8,000

5,000

10,000

5,000

123,000

30,000

12,000

245

245 –

Dept of Mineral/Electricty

138,340

3,757

Intergrated National Electrification Porgramme Other capital transfers/grants [insert description] Provincial Government: Airport Development Project Sport and Recreation Corridor Development

5,000 26,573

9,457

–

11,429

11,836

21,415

56,234

–

11,429

11,836

19,315

16,760

–

2,100

37,289

–

2013/14 to 2015/16 KZN225 Msunduzi - Supporting Table SA18 Transfers and grant receipts Description

Ref

R thousand

2009/10

2010/11

2011/12

Current Year 2012/13

2013/14 Medium Term Revenue & Expenditure Framework

Audited Audited Audited Original Adjusted Full Year Outcome Outcome Outcome Budget Budget Forecast

KZNPA

Budget Year 2013/14

Budget Year +1 2014/15

Budget Year +2 2015/16

District Municipality:

–

Other grant providers:

–

135

–

135

Carnegie Total Capital Transfers and Grants TOTAL RECEIPTS OF TRANSFERS & GRANTS

125,649

84,654

150,176 230,014

216,854

383,158

204,271

202,390

339,575

385,496

464,576 595,218

582,058

767,006

606,338

625,370

2.3.5. Cash Flow Management Cash flow management and forecasting is a critical step in determining if the budget is funded over the mediumterm. The table below is consistent with international standards of good financial management practice and also improves understandability for councillors and management. Some specific features include: • • •

Clear separation of receipts and payments within each cash flow category; Clear separation of capital and operating receipts from government, which also enables cash from ‘Ratepayers and other’ to be provide for as cash inflow based on actual performance. In other words the actual collection rate of billed revenue., and Separation of borrowing and loan repayments (no set-off), to assist with MFMA compliance assessment regarding the use of long term borrowing (debt).

76 2010/11

– 51,796 –

2,356,073 –

(199,406)

11,072 (2,505) (111,994)

480,683

–

112,867

Cash/cash equivalents at the year end:

260,699

147,832 2

NET INCREASE/ (DECREASE) IN CASH HELD

139,592

NET CASH FROM/(USED) FINANCING ACTIVITIES

Cash/cash equivalents at the year begin:

(37,490)

416,502

260,699

155,803

(22,046)

706,042

416,502

289,540

63,596

1,014

62,582

34,839

226,095 986

–

(210,387)

148,383

1,529 (1,487) (358,811)

436,331

(50,000)

Repayment of borrowing

Payments

Increase (decrease) in consumer deposits

Borrowing long term/refinancing

Short term loans

Receipts (56,885)

(29,847) (302,834)

503 122,675

1,937

38,087

NET CASH FROM/(USED) INVESTING ACTIVITIES

CASH FLOWS FROM FINANCING ACTIVITIES

– 91,701

2,799,143 –

Audited Outcome

2011/12

230,014 12,100 –

2,360,144 365,204

Original Budget

263,929 18,357 –

3,001,215 422,170

Adjusted Budget

263,929 18,357

3,001,215 422,170

263,929 18,357 – –

3,001,215 422,170

Full Year Pre-audit Forecast outcome

Current Year 2012/13

700,228

706,042

(5,814)

(19,743)

(19,729)

(14)

–

(229,484)

(230,014)

– – (1,566) 2,096

243,413

– – – –

– – (1,566) 2,096

413,676

(263,929) (263,929)

– – (1,566) 2,096

413,676

830,232

700,228

130,004

(19,743)

(19,729)

(14)

–

830,762 830,762

700,228 700,228

130,534 130,534

(19,743) (19,743)

(19,729) (19,729)

(14) (14)

– –

(263,929) (263,399) (263,399)

(263,929)

413,676

(1,885,516) (1,855,618) (2,382,379) (2,642,049) (3,216,664) (3,216,664) (3,216,664) (73,754) (71,568) (72,134) (77,500) (70,831) (70,831) (70,831) – – – (4,500) (4,500) (4,500) (4,500)

27,918

1,969,438

Audited Audited Outcome Outcome

2009/10

(154,962)

Ref

Capital assets

Payments

Proceeds on disposal of PPE Decrease (Increase) in non-current debtors Decrease (increase) other non-current receivables Decrease (increase) in non-current investments

Receipts

CASH FLOWS FROM INVESTING ACTIVITIES

NET CASH FROM/(USED) OPERATING ACTIVITIES

Payments Suppliers and employees Finance charges Transfers and Grants

Government - capital Interest Dividends

Receipts Ratepayers and other Government - operating

CASH FLOW FROM OPERATING ACTIVITIES

R thousand

Description

KZN225 Msunduzi - Table A7 Consolidated Budgeted Cash Flows

Table 25 MBRR Table A7 - Budget cash flow statement

205,660 – –

2,941,311 402,016

Budget Year +1 2014/15

(205,660)

– – (411) (4)

272,665

925,899

830,762

95,137

(41,453)

(45,175)

3,722

–

953,422

925,899

27,522

(39,068)

(42,691)

3,623

–

(306,951) (206,075)

(306,526)

– – (422) (3)

443,541

(2,747,071) (3,211,793) (64,600) (59,255) (5,027) (5,274)

383,158 27,029 –

2,466,204 383,848

Budget Year 2013/14

792,476

953,422

(160,946)

(79,621)

(42,101)

5,350

–

(42,870)

(251,343)

(250,723)

– (620) – –

170,018

(3,511,794) (54,480) (5,563)

192,390 – –

3,124,741 424,724

Budget Year +2 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

MSUNDUZI ANNUAL DRAFT BUDGET

What are the predicted cash and investments that are available at the end of the budget year? How are those funds used? What is the net funds available or funding shortfall?

Surplus(shortfall)

Total Application of cash and investments:

Reserves to be backed by cash/investments

Long term investments committed 5

Other working capital requirements

Other provisions

Ref

Statutory requirements

Unspent borrowing

Unspent conditional transfers

Application of cash and investments

Cash and investments available:

Non current assets - Investments

Other current investments > 90 days

Cash/cash equivalents at the year end

Cash and investments available

R thousand

Description

2010/11

2011/12

924,159

–

(709,402) (347,927)

966,114

–

284,053

518,942

570,129 255,104

121,164

576,231

–

159,729

416,502

140,882

256,713

–

(3,986)

260,699

700,228

647,309

–

573,374

8,869

574,809

–

(655,171)

–

709,722

(120,576)

830,232

424,033 1,364,892

–

(655,172)

–

709,722

(121,106)

830,762

–

(753,982)

573,000

–

603,763

(322,206)

925,899

Budget Year 2013/14

717,583 1,364,893

784,745

–

864,070

792,476

–

(678,531)

503,000

–

808,878

1,774,353

(117,807)

–

(547,807)

430,000

–

633,347 1,656,546

(320,147)

953,422

Budget Budget Year +1 Year +2 2014/15 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

(7,861) (655,172) (180,982) (175,531)

–

(655,171)

647,309

–

709,722

(121,106)

830,762

Adjusted Full Year Pre-audit Budget Forecast outcome

Current Year 2012/13

149,341 (655,171)

–

(152,601) (497,969)

577,963

149,448

583,678

–

(122,364) (126,920)

706,042

Audited Audited Audited Original Outcome Outcome Outcome Budget

2009/10

KZN225 Msunduzi - Table A8 Consolidated Cash backed reserves/accumulated surplus reconciliation

Table 26 MBRR Table A8 - Cash backed reserves/accumulated surplus reconciliation

A surplus would indicate the cash-backed accumulated surplus that was/is available. A shortfall (applications > cash and investments) is indicative of non-compliance with section 18 of the MFMA requirement that the municipality’s budget must be ‘funded’. Non-compliance with section 18 is assumed because a shortfall would indirectly indicate that the annual budget is not appropriately funded (budgeted spending is greater than funds available or to be collected). It is also important to analyse trends to understand the consequences, e.g. the budget year might indicate a small surplus situation, which in itself is an appropriate outcome, but if in prior years there were much larger surpluses then this negative trend may be a concern that requires closer examination.

• • •

This following table meets the requirements of MFMA Circular 42 which deals with the funding of a municipal budget in accordance with sections 18 and 19 of the MFMA. The table seeks to answer three key questions regarding the use and availability of cash:

2.3.6. Cash Backed Reserves/Accumulated Surplus Reconciliation

2013/14 to 2015/16

18(1)a

% incr total service charges (incl prop rates)

% incr Property Tax

% incr Service charges - electricity revenue

Supporting indicators

20(1)(vi)

Asset renewal % of capital budget

18(1)a

20(1)(vi)

R&M % of Property Plant & Equipment

18(1)c;19

18(1)a

6 7

18(1)a,(2) 18(1)a,(2)

18(1)a,(2)

18(1)a

18(1)

18(1)b

18(1)c

1 2

18(1)b 18(1)b

Borrowing receipts % of capital expenditure (excl. transfers) Grants % of Govt. legislated/gazetted allocations Current consumer debtors % change incr(decr) Long term receivables % change - incr(decr)

Funding measures Cash/cash equivalents at the year end - R'000 Cash + investments at the yr end less applications - R'000 Cash year end/monthly employee/supplier payments Surplus/(Deficit) excluding depreciation offsets: R'000 Service charge rev % change - macro CPIX target exclusive Cash receipts % of Ratepayer & Other revenue Debt impairment expense as a % of total billable revenue Capital payments % of capital expenditure

54.4%

1.9%

N.A.

231.6%

88.0%

89.0% 15.5%

N.A.

(231,250)

1.5

23.9%

7.8%

20.3%

79.9%

1.0%

0.0%

(34.2%)

(214.7%)

179.4%

94.1% 4.9%

14.3%

94,814

2.4

260,699 416,502 (709,402) (347,927)

KZN225 Msunduzi Supporting Table SA10 Funding measurement Description MFMA Ref 2009/10 2010/11 section Audited Audited Outcome Outcome

Table 27 MBRR SA10 â&#x20AC;&#x201C; Funding compliance measurement

19.9%

13.1%

15.1%

0.0%

0.6%

0.0%

547.7%

83.6%

(66.4%)

99.7% 2.6%

9.1%

239,731

3.5

706,042 8,869

16.8%

13.7%

14.5%

52.1%

1.3%

0.0%

42.7%

0.0%

100.0%

90.4% 9.8%

8.5%

5,144

3.2

0.0%

2.2%

1.7%

56.2%

1.3%

0.0%

85.2%

111.3% 9.6%

(4.3%)

8,793

3.7

700,228 830,232 424,033 1,364,892

0.0%

56.2%

1.3%

0.0%

85.2%

111.3% 9.6%

(6.0%)

8,792

3.7

830,762 717,583

Adjusted Full Year Budget Forecast

Audited Outcome

Original Budget

Current Year 2012/13

2011/12

0.0%

1.4%

0.0%

85.2%

111.3% 9.6%

(6.0%)

8,792

3.7

830,762 1,364,893

10.0%

3.3%

8.2%

60.7%

1.5%

5.3%

46.4%

0.0%

69.2%

86.1% 4.9%

2.2%

449,743

4.1

925,899 784,745

10.0%

9.0%

8.8%

71.1%

1.5%

4.9%

(14.6%)

0.0%

77.8%

94.4% 4.3%

2.8%

268,828

3.9

10.0%

5.6%

8.0%

75.4%

2.0%

1.9%

(11.3%)

0.0%

99.3%

92.9% 3.8%

2.0%

252,391

3.1

953,422 792,476 808,878 1,774,353

2013/14 Medium Term Revenue & Expenditure Framework Pre-audit Budget Budget Budget outcome Year Year +1 Year +2 2013/14 2014/15 2015/16

National Treasury requires that the municipality assess its financial sustainability against fourteen different measures that look at various aspects of the financial health of the municipality. These measures are contained in the following table. All the information comes directly from the annual budgeted statements of financial performance, financial position and cash flows. The funding compliance measurement table essentially measures the degree to which the proposed budget complies with the funding requirements of the MFMA. Each of the measures is discussed below.

2.3.7. Funding compliance measurement

MSUNDUZI ANNUAL DRAFT BUDGET

18(1)a

Total billable revenue

26.4%

0.0%

23.0%

34.6%

–

20(1)(vi)

Capital expenditure - renewal 6.0% 4.3%

95,810

176,033

355,033

78,268

Growth guideline maximum

Total gazetted/advised national, provincial and district grants

District Municipality grants

Provincial capital grants

Provincial operating grants

DoRA capital grants total MFY

DoRA operating grants total MFY

26,495

3.9%

6.0%

88,822

111,149

385,630

(44,281)

2,213,850 2,502,618

CPI guideline

Supporting benchmarks

18(1)a

20(1)(vi)

18(1)a

Ratepayer & Other revenue

Capital expenditure - total

18(1)a

Change in consumer debtors (current and non-current) Operating and Capital Grant Revenue

97,626

Capital expenditure excluding capital grant funding Cash receipts from ratepayers

17,313

102,592

1,969,438 2,356,073

15,571

Rental of facilities and equipment

Service charges - other

65,559

76,207 53,287

Service charges - sanitation revenue

Service charges - refuse removal

270,107

816,173 1,011,459 213,633

Service charges - electricity revenue

474,615

Service charges - water revenue

440,315

1,599,616 1,924,332

1,615,187 1,941,645

Property rates

Service charges

18(1)a

% incr Service charges - refuse revenue

% incr in Service charges - other

18(1)a

% incr Service charges - water revenue

% incr Service charges - sanitation revenue

KZN225 Msunduzi Supporting Table SA10 Funding measurement Description MFMA Ref 2009/10 2010/11 section Audited Audited Outcome Outcome

6.0% 4.6%

–

223,563

500,669

467,643

2,806,204

2,799,143

74,889

17,944

–

70,091

107,507

288,345

1,212,660

536,555

2,215,158

2,233,102

0.0%

6.9%

4.8%

6.8%

7.0%

0.0%

(6.6%)

9.9%

3,001,215

93,037

23,949

–

73,547

125,263

339,545

1,417,115

623,903

5.0%

6.0%

119,912

230,014

365,204

244,275

5.0%

6.0%

174,103

309,756

422,369

244,275

2,610,486 2,697,307

2,360,144

–

19,534

–

78,752

114,000

317,354

1,416,917

610,214

2,537,236 2,579,373

2,556,770 2,603,323

0.0%

12.4%

6.0%

10.1%

5.0%

6.0%

174,103

309,756

422,369

244,275

2,697,307

3,001,215

93,037

23,949

–

73,547

125,263

339,545

1,417,115

623,903

2,579,373

2,603,323

0.0%

Adjusted Full Year Budget Forecast

Audited Outcome

Original Budget

Current Year 2012/13

2011/12

5.0%

6.0%

309,756

422,369

244,275

2,697,306

3,001,215

93,037

23,948

–

73,547

125,263

339,545

1,417,115

623,903

2,579,373

2,603,322

0.0%

5.4%

0.0%

5.5%

5.4%

0.0%

5.5%

5.4%

702,973

742,242

60,000

22,889

–

81,841

139,281

398,902

50,000

25,787

–

86,311

146,795

420,454

5.4%

6.0%

–

268,858

443,158

767,006

5.6%

6.0%

–

187,929

264,271

606,338

5.4%

6.0%

–

190,400

252,390

625,370

3,362,605 366,301 (167,955) (111,808)

2,865,476 3,115,581

2,466,204 2,941,311 3,124,741

59,999

20,255

–

77,592

132,153

378,445

1,558,827 1,714,709 1,886,180

644,671

3,307,769 3,060,594 2,791,688 3,037,705 3,281,982

2,811,943

0.0%

5.5%

11.5%

2013/14 Medium Term Revenue & Expenditure Framework Pre-audit Budget Budget Budget outcome Year Year +1 Year +2 2013/14 2014/15 2015/16

2013/14 to 2015/16

Operating Performance Surplus/(Deficit)

28.3%

% Increase in Electricity Bulk Purchases

3.0% 15.5%

Asset Renewal and R&M as a % of PPE

Debt Impairment % of Total Billable Revenue – 26,495 84,654 0.0% 100.0%

78,407 0.0% 100.0%

Grant Funding and Other (R'000)

Internally Generated funds % of Non Grant Funding Borrowing % of Non Grant Funding

4.9%

2.0%

97,626

Borrowing (R'000)

Internally Funded & Other (R'000)

Capital Revenue

1.9%

R&M % of PPE

1.0%

1.2%

% Increase in Employee Costs

Average Cost Per Budgeted Employee Position (Remuneration) Average Cost Per Councillor (Remuneration)

0.0%

% Increase in Total Operating Expenditure

366,301

1.0%

0.0%

100.0%

148,674

–

74,889

2.6%

– –

0.0%

230,014

9.8%

3.0%

1.3%

4.0%

50.6%

49.4%

216,719

47,075

45,962

9.6%

50.6%

49.4%

216,719

47,075

45,962

9.6%

4.0%

1.3%

50.6%

49.4%

216,719

47,075

45,962

9.6%

0.0%

(0.0%)

8,792

–

(20.1%)

6.5%

3.1%

8.2%

10.0%

5.4%

4.9%

925,899

66,585

0.0%

100.0%

383,158

–

60,000

4.9%

5.0%

1.5%

0.0%

100.0%

204,271

–

60,000

4.3%

4.0%

1.5%

12.3%

5.1%

7.9%

8.8%

10.0%

9.4%

7.7%

64,557

0.0%

100.0%

202,390

–

50,000

3.8%

5.0%

2.0%

7.0%

5.2%

8.1%

8.0%

10.0%

5.6%

7.6%

50,001

3,224,899 3,480,545 3,764,103

3,291,485 3,545,103 3,814,105

–

498890.4247

0.6%

1.3%

0.0%

8,792

3,129,240

3,138,031

(111,808)

430503.5068 465758.2055

31.0%

2.6%

4.9%

1.7%

0.0%

5.0%

8,793

3,129,239

3,138,032

(167,955)

272439.3092

16.8%

7.1%

(3.6%)

14.5%

16.8%

14.1%

(10.4%)

5,144

2,982,646 3,129,239

2,987,790 3,138,032

244,275

–

2013/14 Medium Term Revenue & Expenditure Framework Pre-audit Budget Budget Budget outcome Year Year +1 Year +2 2013/14 2014/15 2015/16

211558.5043 249271.5982

26.1%

5.1%

10.2%

15.1%

19.9%

23.9% 20.3%

% Increase in Electricity Revenue

% Increase in Property Rates & Services Charges Expenditure

6.7%

% Increase in Property Rates Revenue

14.8% 12.7%

12.7%

% Increase in Total Operating Revenue

Revenue

–

(231,250)

Total Operating Expenditure

Cash and Cash Equivalents (30 June 2012)

3,093,048

2,806,890 2,807,186 239,731

3,332,779

2,575,640 2,902,000 94,814

467,643

(44,281)

78,268

Adjusted Full Year Budget Forecast

Audited Outcome

Original Budget

Current Year 2012/13

2011/12

Change in consumer debtors (current and non-current) Total Operating Revenue

Trend

DoRA capital

Average annual collection rate (arrears inclusive) DoRA operating

KZN225 Msunduzi Supporting Table SA10 Funding measurement Description MFMA Ref 2009/10 2010/11 section Audited Audited Outcome Outcome

MSUNDUZI ANNUAL DRAFT BUDGET

54.4%

Asset Renewal % of Total Capital Expenditure

Cash Receipts % of Rate Payer & Other

(214.7%)

2.5%

94.1%

79.9%

88,822

111,149

76.2%

0.0%

MTREF Funded

/ Unfunded

248,601

(940,651) (253,114) 0

239,731

94,814

(231,250)

3,093,048

Total Operating Expenditure

Surplus/(Deficit) Budgeted Operating Statement Surplus/(Deficit) Considering Reserves and Cash Backing MTREF Funded (1) / Unfunded (0)

3,332,779

0.0%

2,902,000 2,806,890 2,807,186

10.6%

2,575,640

3.2%

8,869

83.6%

2.3%

99.7%

0.0%

â&#x20AC;&#x201C;

223,563

66.5%

0.0%

2.9%

111.3%

56.2%

174,103

309,756

70.0%

0.0% 12.5%

8,793

429,177 1,373,685

5,144

2,982,646 3,129,239

2,987,790 3,138,032

12.9%

0.0%

424,033 1,364,892

0.0%

3.3%

90.4%

52.1%

119,912

230,014

100.0%

726,375

8,792

3,129,239

3,138,032

12.5%

0.0%

717,583

0.0%

2.9%

111.3%

56.2%

174,103

309,756

70.0%

Adjusted Full Year Budget Forecast

Audited Outcome

Original Budget

Current Year 2012/13

2011/12

Total Operating Revenue

19.6%

Free Basic Services as a % of Equitable Share

(709,402) (347,927)

"Free Services as a % of Operating Revenue (excl operational transfers)" High Level Outcome of Funding Compliance

Free Services

Surplus/(Deficit)

Reserves

4.0% 231.6%

Capital Charges to Operating

Borrowing Receipts % of Capital Expenditure

Credit Rating (2009/10)

Borrowing

Cash Coverage Ratio

89.0%

95,810

Cash

176,033

Total Capital Programme (R'000)

44.5%

Asset Renewal

Capital Expenditure

Grant Funding % of Total Funding

KZN225 Msunduzi Supporting Table SA10 Funding measurement Description MFMA Ref 2009/10 2010/11 section Audited Audited Outcome Outcome

1,373,685

8,792

3,129,240

3,138,031

1,364,893

0.0%

2.9%

111.3%

56.2%

174,103

309,756

70.0%

0.0%

2.6%

92.9%

75.4%

190,400

252,390

80.2%

12.4%

0.0%

12.4%

0.0%

808,878 1,774,353

0.0%

2.9%

94.4%

71.1%

187,929

264,271

77.3%

851,330

66,585

50,001

873,436 1,824,354

64,557

3,224,899 3,480,545 3,764,103

3,291,485 3,545,103 3,814,105

12.5%

0.0%

784,745

0.0%

3.4%

86.1%

60.7%

268,858

443,158

86.5%

2013/14 Medium Term Revenue & Expenditure Framework Pre-audit Budget Budget Budget outcome Year Year +1 Year +2 2013/14 2014/15 2015/16

2013/14 to 2015/16

82 2010/11

EPWP Incentive

–

Other capital transfers/grants [insert description]

245

5,000 245

5,000

5,000 5,000

5,000

Dept of Mineral/Electricty

–

150,170

160,485

365,204

–

9,000

10,963

2,537

22,500

Intergrated National Electrification Porgramme

45,000 700

150,170

160,485

365,204

153,399

208,599

365,204

–

9,000

10,963

2,537

22,500

1,501

–

314,400

–

9,000

10,963

2,537

22,500

1,501

800

1,500

338,903

342,704

–

267,375

–

2,868

1,207

4,074

800

1,500

338,903

342,704

800

1,500

338,903

342,704

4,500

–

202,978

–

2,534

978

1,979

304,835

310,326

Adjusted Full Year Budget Forecast

Current Year 2012/13

Rural Households Infrastructure

Neighbourhood Development Partnership

Public Transport and Systems

Municipal Infrastructure Grant (MIG)

National Government:

Capital expenditure of Transfers and Grants

Total operating expenditure of Transfers and Grants:

– –

District Municipality:

–

Other grant providers:

Human Settlements

Arts and Culture

Public Works

Operating Grant - Property Rates

Provincial Government:

Health subsidy

Provincial Government:

Other transfers/grants [insert description]

Water Services Operating Subsidy

Electricity Demand Side Management

2,404

165

750

Finance Management

267,211

199,824

267,375

202,978

Municipal Systems Improvement

2011/12

Audited Audited Audited Original Outcome Outcome Outcome Budget

2009/10

National Government:

Ref

Local Government Equitable Share

Operating expenditure of Transfers and Grants

EXPENDITURE:

R thousand

Description

KZN225 Msunduzi - Supporting Table SA19 Expenditure on transfers and grant programme

Table 28 MBRR SA19 - Expenditure on transfers and grant programmes

2.4. Expenditure on grants and reconciliations of unspent funds

–

21,856

–

21,856

4,000

–

934

1,600

373,677

380,211

Budget Year +1 2014/15

123,000

8,000

100,846

151,312

383,158

30,000

5,000

10,000

–

159,271

204,271

383,848 402,067

–

21,709

–

21,709

3,512

–

1,874

890

1,550

354,313

362,139

Budget Year 2013/14

12,000

10,000

–

170,390

202,390

422,980

–

22,863

4,200

–

967

1,650

393,300

400,117

Budget Year +2 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

MSUNDUZI ANNUAL DRAFT BUDGET

2010/11

2011/12

TOTAL EXPENDITURE OF TRANSFERS AND GRANTS

Total capital expenditure of Transfers and Grants 202,978

– 267,375

– 314,400

–

595,218

230,014

–

582,058

216,854

135

–

Other grant providers:

–

Carnegie

85 –

–

37,289

2,100

16,760

56,234

District Municipality:

–

21,415

KZNPA

Corridor Development –

– 2,100

–

Sport and Recreation

–

582,058

216,854

135

–

37,289

2,100

16,760

56,234

Adjusted Full Year Budget Forecast

Current Year 2012/13

Audited Audited Audited Original Outcome Outcome Outcome Budget

2009/10

19,315

Ref

Airport Development Project

Provincial Government:

R thousand

Description

KZN225 Msunduzi - Supporting Table SA19 Expenditure on transfers and grant programme

204,271

–

Budget Year +1 2014/15

767,006 606,338

383,158

–

Budget Year 2013/14

–

625,370

202,390

Budget Year +2 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

2013/14 to 2015/16

84 1,3

Capital transfers and grants:

2011/12

Conditions met - transferred to revenue

District Municipality: –

–

25,621 25,621

–

123,053

–

Conditions met - transferred to revenue

–

5,339

84,654

–

300,842

–

33,467

–

Current year receipts

Provincial Government:

Conditions still to be met - transferred to liabilities

78,141 78,408

Current year receipts

5,606

6,011

282,056

3,483

–

3,483

Conditions met - transferred to revenue

Balance unspent at beginning of the year

National Government:

Total operating transfers and grants - CTBM

Total operating transfers and grants revenue

Conditions still to be met - transferred to liabilities

Conditions met - transferred to revenue

Balance unspent at beginning of the year

Other grant providers:

Conditions still to be met - transferred to liabilities

Conditions met - transferred to revenue

District Municipality: –

10,548

4,647 33,467

267,375

266,861 2,528

267,375

203,378

66,011

15,195

Conditions still to be met - transferred to liabilities

2010/11

–

21,415

208,599

–

365,204

–

22,500

342,704

–

56,234

160,485

–

365,204

–

22,500

342,704

–

56,234

160,485

–

365,204

–

22,500

342,704

Adjusted Full Year Budget Forecast

Current Year 2012/13

Audited Audited Audited Original Outcome Outcome Outcome Budget

2009/10

Current year receipts

1,3

Ref

Conditions met - transferred to revenue

Balance unspent at beginning of the year

Provincial Government:

Conditions still to be met - transferred to liabilities

Conditions met - transferred to revenue

Current year receipts

Balance unspent at beginning of the year

National Government:

Operating transfers and grants:

R thousand

Description

KZN225 Msunduzi - Supporting Table SA20 Reconciliation of transfers, grant receipts and unspent funds

Table 29 MBRR SA 20 - Reconciliation between of transfers, grant receipts and unspent funds

–

21,856

380,211

Budget Year +1 2014/15

–

383,158

–

204,271

–

383,848 402,067

–

21,709

362,139

Budget Year 2013/14

–

202,390

–

422,980

–

22,863

400,117

Budget Year +2 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

MSUNDUZI ANNUAL DRAFT BUDGET

2010/11

2011/12

11,351

TOTAL TRANSFERS AND GRANTS - CTBM

5,339 360,464

TOTAL TRANSFERS AND GRANTS REVENUE

Total capital transfers and grants - CTBM

–

385,496

–

84,654

–

148,674

–

148,674

–

595,218

–

230,014

–

581,923

–

216,719

–

581,923

–

216,719

–

Adjusted Full Year Budget Forecast

Current Year 2012/13

Audited Audited Audited Original Outcome Outcome Outcome Budget

2009/10

78,408 2

Ref

Total capital transfers and grants revenue

Conditions met - transferred to revenue

Other grant providers:

Conditions still to be met - transferred to liabilities

R thousand

Description

KZN225 Msunduzi - Supporting Table SA20 Reconciliation of transfers, grant receipts and unspent funds

–

204,271

–

Budget Year +1 2014/15

–

767,006 606,338

–

383,158

–

Budget Year 2013/14

–

625,370

–

202,390

Budget Year +2 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

2013/14 to 2015/16

86 2

Senior Managers of the Municipality

2011/12

352,380 64,457 23,683

Basic Salaries and Wages

Medical Aid Contributions

6,316

Pension and UIF Contributions

Other Municipal Staff

% increase

Sub Total - Senior Managers of Municipality

Post-retirement benefit obligations

Long service awards 6

Payments in lieu of leave

Housing Allowances

Other benefits and allowances

25,100

80,872

427,608

(11.1%)

5,613

–

28,998

85,741

418,916

(85.8%)

798

Cellphone Allowance

438

42 151

Performance Bonus

495

(11.7%)

18,152

124

788

3,055

333

1,645

12,207

Motor Vehicle Allowance

49 511

705

Medical Aid Contributions

Overtime

4,651

11.1%

20,569

402

5,173

18,517

428

4,570

411

2,538

12,621

Pension and UIF Contributions

Basic Salaries and Wages

% increase

Sub Total - Councillors

Other benefits and allowances

Housing Allowances

382

519

1,621

13,843

2,152

Cellphone Allowance

2010/11

24,291

255

4,088

794

2,037

17,037

–

34,000

115

947

5,338

325

2,597

24,677

32,720

91,114

519,526

(649)

7,914

(30,109)

48.0% 1,956.2%

1,181

180

151

832

87.3%

34,000

115

947

5,338

325

2,597

24,677

Adjusted Budget

32,071

99,028

489,417

3.5%

25,141

273

4,088

794

2,037

17,869

–

34,000

115

947

5,338

325

2,597

24,677

Full Year Forecast

Current Year 2012/13

Audited Audited Audited Original Outcome Outcome Outcome Budget

2009/10

Medical Aid Contributions

Ref

Motor Vehicle Allowance

Pension and UIF Contributions

Basic Salaries and Wages

Councillors (Political Office Bearers plus Other)

R thousand

Summary of Employee and Councillor remuneration

KZN225 Msunduzi - Supporting Table SA22 Summary councillor and staff benefits

Table 30 MBRR SA22 - Summary of councillor and staff benefits

2.5. Councillor and employee benefits

33,157

143,724

543,527

5.3%

26,470

287

4,304

–

836

2,145

18,813

7.1%

36,419

123

1,015

5,718

349

2,782

26,433

Budget Year 2013/14

41,850

104,366

571,963

6.3%

28,140

306

4,576

–

889

2,280

20,000

5.5%

38,422

130

1,071

6,032

368

2,935

27,887

Budget Year +1 2014/15

44,151

112,327

593,961

5.2%

29,594

321

4,812

–

935

2,398

21,034

5.5%

40,535

137

1,130

6,364

388

3,096

29,420

Budget Year +2 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

MSUNDUZI ANNUAL DRAFT BUDGET

2010/11

2011/12

4 5,7

TOTAL MANAGERS AND STAFF

% increase

TOTAL SALARY, ALLOWANCES & BENEFITS

Total Municipal Entities

% increase

Sub Total - Other Staff of Entities

Other Staff of Entities

% increase

Sub Total - Senior Managers of Entities

Senior Managers of Entities

% increase

Sub Total - Board Members of Entities

Board Members of Entities

Total Parent Municipality

% increase

Sub Total - Other Municipal Staff

Post-retirement benefit obligations

Long service awards

Payments in lieu of leave

522,120

540,637

–

540,637

515,804

611,528

16.9%

632,097

–

617,697

0.6%

635,849

–

0.6%

–

635,849

16.9%

1.8%

616,899

14,936

27,398

632,097

17.5%

605,915

23,444

4,189

32,771

3 3

Housing Allowances

Other benefits and allowances

10,859 800

33,538

25,061

6,948

8,404

Motor Vehicle Allowance

4,770

Cellphone Allowance

4,206

713,415

17.5%

747,415

–

17.5%

747,415

15.5%

712,234

16,770

14,747

3,972

14,009

19,375

706,456

17,216

17,541

3,487

–

21,025

26,670

Full Year Forecast

18,513

(93.0%)

52,513

–

(93.0%)

52,513

731,597

1,357.9%

765,597

–

1,357.9%

765,597

(100.8%) (12,326.7%)

(5,778)

446

2,794

(485)

7,016

7,295

Adjusted Budget

Current Year 2012/13

Audited Audited Audited Original Outcome Outcome Outcome Budget

2009/10

Performance Bonus

Ref

Overtime

R thousand

Summary of Employee and Councillor remuneration

KZN225 Msunduzi - Supporting Table SA22 Summary councillor and staff benefits

806,191

10.1%

842,610

–

10.1%

842,610

10.4%

779,721

18,360

8,785

3,713

7,529

20,925

Budget Year 2013/14

819,228

1.8%

857,649

–

1.8%

857,649

1.5%

791,088

19,741

17,361

4,676

8,323

22,809

Budget Year +1 2014/15

861,559

5.2%

902,094

–

5.2%

902,094

5.2%

831,966

20,826

18,315

4,933

13,390

24,063

Budget Year +2 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

2013/14 to 2015/16

MSUNDUZI ANNUAL DRAFT BUDGET Table 31 MBRR SA23 - Salaries, allowances and benefits (political office bearers/councillors/ senior managers) KZN225 Msunduzi - Supporting Table SA23 Salaries, allowances & benefits (political office bearers/councillors/senior managers) Disclosure of Salaries, Allowances & Benefits 1.

Ref

No.

Salary

Contributions Allowances Performance In-kind Bonuses benefits

Rand per annum

Councillors

Speaker

Total Package 2.

55,027

4,789

11,393

71,209

Chief Whip

52,247

7,837

6,676

66,760

Executive Mayor

77,402

1,610

Deputy Executive Mayor

52,014

7,802

11,393

71,209

Executive Committee

79,012

332,942

41,697

92,677

467,316

1,296,173

341,023

394,474

2,031,670

– 1,865,805

404,758

516,613

2,787,176

Municipal Manager (MM)

72,794

9,463

30,077

112,334

Chief Finance Officer

65,123

6,350

15,703

87,176

Infra Structure

61,048

13,062

Total for all other councillors Total Councillors

Senior Managers of the Municipality

13,066

87,176

Economic Dev

87,176

Corporate ( Acting Allowance to be confirmed)

87,176

List of each offical with packages >= senior manager Total Senior Managers of the Municipality

8,10

A Heading for Each Entity

6,7

–

198,965

–

– 2,064,770

28,875

233,198

–

461,038

–

433,634

749,811

–

3,248,214

List each member of board by designation Total for municipal entities TOTAL COST OF COUNCILLOR, DIRECTOR and EXECUTIVE REMUNERATION

8,10 10

1,2

Number

5 3 7

Municipal employees

Municipal Manager and Senior Managers

Other Managers

2011/12

Current Year 2012/13

152

2,777

173 93 330 1,692

Water

Sanitation

Refuse

Other

Plant and Machine Operators

Craft and related trades

Skilled agricultural and fishery workers

Service and sales workers

Clerks (Clerical and administrative)

Other

Refuse

Sanitation

Water

Electricity

Roads

Information Technology

Spatial/town planning

Finance

–

276

Technicians

285

Roads

Electricity

–

1,692

330

173

276

–

1,768

376

234

126

–

1,467

369

169

226

199

2,584

–

Contract Positions Permanent Contract employees employees employees

170

3,030

114

Permanent employees

Information Technology

170

3,030

114

Positions

Spatial/town planning

Finance

Professionals

Board Members of municipal entities

Councillors (Political Office Bearers plus Other Councillors)

Municipal Council and Boards of Municipal Entities

Ref

Summary of Personnel Numbers

KZN225 Msunduzi - Supporting Table SA24 Summary of personnel numbers

Table 32 MBRR SA24 – Summary of personnel numbers

–

1,768

376

234

126

152

2,777

–

1,768

376

234

126

152

2,777

–

Permanent Contract employees employees

Budget Year 2013/14 Positions

2013/14 to 2015/16

90 6, 10 8, 10 8, 10

Total municipal employees headcount

Finance personnel headcount

Human Resources personnel headcount

% increase

TOTAL PERSONNEL NUMBERS

1,2

Number

Elementary Occupations

Ref

Summary of Personnel Numbers

3,223

Positions

2011/12

3,218

Permanent employees

KZN225 Msunduzi - Supporting Table SA24 Summary of personnel numbers

2,687 (16.5%)

2,935 (8.9%)

(100.0%)

–

Contract Positions Permanent Contract employees employees employees

Current Year 2012/13

–

2,935

Positions

9.2%

2,935

–

Permanent Contract employees employees

Budget Year 2013/14

MSUNDUZI ANNUAL DRAFT BUDGET

171,471 41,629 14,537 8,535 – 2,228 2,973 138 – 400 5 64 42,223 5,281

155,883 37,844 13,215 7,759 – 2,026 2,703 125 – 363 5 59 38,385 4,801 1,513

146,114 125,728 (110,301) (173,448)

Surplus/(Deficit)

352,703

108,994 2,833 13,751 22,221 6,460 149,389 2,386 5,718 503 40,448

177,255

85,735 19,945 6,964 4,092 – 1,144 1,373 65 – 192 3 30 20,103 2,461

33,206 1,943

Surplus/(Deficit) after capital transfers & contributions

274,119

54,497 2,833 12,376 19,999 5,814 134,450 2,148 5,146 452 36,403

Budget Year 2013/14

(121,789)

(131,589) 9,800

322,294

54,497 2,833 15,126 24,443 7,106 164,328 2,625 6,289 553 44,493

190,705

94,309 21,023 7,340 4,316 – 1,289 1,426 66 – 202 3 30 21,149 2,441

35,072 2,040

(10,225)

(13,951) 3,726

177,768

54,497 2,833 6,875 11,111 3,230 74,695 1,193 2,859 251 20,224

163,818

77,941 18,922 6,608 3,880 – 1,013 1,351 63 – 182 2 29 19,192 2,401

30,365 1,868

(86,213)

(86,213) –

250,031

54,497 2,833 11,001 17,777 5,168 119,511 1,909 4,574 402 32,359

163,818

77,941 18,922 6,608 3,880 – 1,013 1,351 63 – 182 2 29 19,192 2,401

30,365 1,868

October November December January

146,114 110,368 (110,301) (175,448) – 15,360 – 2,000

54,497 2,833 11,001 17,777 5,168 119,511 1,909 4,574 402 32,359

163,818

77,941 18,922 6,608 3,880 – 1,013 1,351 63 – 182 2 29 19,192 2,401

30,365 1,868

Sept.

Surplus/(Deficit) Transfers recognised - capital

59,562 3,035 6,875 11,111 3,230 74,695 1,193 2,859 251 20,224

329,148 360,399

66,804 4,110

August

60,731 3,736

July

183,035 250,031

Ref

Total Expenditure

Expenditure By Type Employee related costs Remuneration of councillors Debt impairment Depreciation & asset impairment Finance charges Bulk purchases Other materials Contracted services Transfers and grants Other expenditure Loss on disposal of PPE

Total Revenue (excluding capital transfers and contributions)

Revenue By Source Property rates Property rates - penalties & 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 Interest earned - external investments Interest earned - outstanding debtors Dividends received Fines Licences and permits Agency services Transfers recognised - operational Other revenue Gains on disposal of PPE

R thousand

Description

KZN225 Msunduzi - Supporting Table SA25 Consolidated budgeted monthly revenue and expenditure

Table 33 MBRR SA25 - Budgeted monthly revenue and expenditure

298,206

54,497 2,833 13,751 22,221 6,460 149,389 2,386 5,718 503 40,448

163,818

77,941 18,922 6,608 3,880 – 1,013 1,351 63 – 182 2 29 19,192 2,401

30,365 1,868

March

77,941 18,922 6,608 3,880 – 1,013 1,351 63 – 182 2 29 19,192 2,401

30,365 1,868

May

505,839 125,548 43,843 25,733 – 6,478 9,094 422 – 1,205 16 198 127,641 16,223 13,618

198,938 12,457

June

54,497 2,833 6,875 11,111 3,230 74,695 1,193 2,859 251 20,224 394,557 177,768

54,497 2,833 19,251 31,110 9,044 209,145 3,341 8,005 704 56,628

(107,634) (122,043) (230,739) 131,441 1,008,852

841,072 167,779

246,181

120,692 5,051 6,875 11,111 3,230 74,695 1,193 2,859 251 20,224 –

163,818 163,818 1,087,253

77,941 18,922 6,608 3,880 – 1,013 1,351 63 – 182 2 29 19,192 2,401

30,365 1,868

April

(134,389) (134,389) (230,739) (13,951) 26,755 12,346 – 145,392

298,206

54,497 2,833 13,751 22,221 6,460 149,389 2,386 5,718 503 40,448

163,818

77,941 18,922 6,608 3,880 – 1,013 1,351 63 – 182 2 29 19,192 2,401

30,365 1,868

February

449,743

66,585 383,158

3,224,899

779,721 36,419 137,510 222,212 64,600 1,493,890 23,861 57,176 5,027 404,483 –

3,291,485

1,558,827 378,445 132,153 77,592 – 20,255 27,029 1,255 – 3,634 48 586 383,848 48,011 15,131

607,308 37,363

268,828

64,557 204,271

3,480,545

819,440 38,422 130,634 256,533 59,255 1,650,634 25,220 59,886 5,274 435,248 –

3,545,103

1,714,709 398,902 139,281 81,841 – 22,889 27,454 1,292 – 3,830 50 592 402,067 49,222 –

664,116 38,857

252,391

50,001 202,390

3,764,103

861,792 40,535 124,103 282,183 54,480 1,770,060 25,658 61,919 5,563 537,811 –

3,814,105

1,886,180 420,454 146,795 86,311 – 25,787 28,519 1,318 – 4,037 53 603 422,980 48,825 –

701,442 40,800

Budget Year Budget Year Budget Year 2013/14 +1 2014/15 +2 2015/16

Medium Term Revenue and Expenditure Framework

2013/14 to 2015/16

Surplus/(Deficit)

Surplus/(Deficit) before assoc.

Total Expenditure by Vote

Vote 2 - Financial Management Area Vote 3 - Infrastructure Development, Service Delivery and Maintenance Management Vote 4 - Sustainable Community Service Delivery Provision Management

Expenditure by Vote to be appropriated Vote 1 - Corporate Services

Total Revenue by Vote

R thousand

Description

Ref

5,268

5,853

37,435

41,595

44,974

40,477

322,490 290,241

22,501 204,606

25,699

25,001 227,340

28,554

367,464 330,718

2,170 99,195 224,085

August

2,411 110,217 248,983

July

49,472

354,739

45,754

27,501 250,074

31,410

404,211

6,439

2,652 121,238 273,881

Sept.

53,969

386,988

49,914

30,001 272,808

34,265

440,957

7,024

2,893 132,260 298,780

67,462

483,735

62,392

37,501 341,010

42,832

551,196

8,780

3,617 165,325 373,475

44,974

322,490

41,595

25,001 227,340

28,554

367,464

5,853

2,411 110,217 248,983

44,974

322,490

41,595

25,001 227,340

28,554

367,464

5,853

2,411 110,217 248,983

October November December January

Budget Year 2013/14

KZN225 Msunduzi - Supporting Table SA26 Consolidated budgeted monthly revenue and expenditure (municipal vote)

13,492

96,747

12,478

7,500 68,202

8,566

110,239

1,756

723 33,065 74,695

February

Table 34 MBRR SA26 - Budgeted monthly revenue and expenditure (municipal vote)

26,985

193,494

24,957

15,001 136,404

17,133

220,479

3,512

1,447 66,130 149,390

March

35,979

257,992

33,276

20,001 181,872

22,844

293,971

4,683

1,929 88,173 199,186

April

1,529

97,696

13,391

6,610 70,309

7,387

99,224

1,534

93 20,395 77,204

May

25,456

95,798

11,566

8,391 66,095

9,746

121,255

1,978

1,354 45,735 72,186

June

449,743

3,224,899

415,948

250,009 2,273,399

285,544

3,674,643

58,533

24,112 1,102,166 2,489,831

268,828

3,480,545

457,927

125,765 2,579,886

316,966

3,749,374

59,375

24,459 952,455 2,713,084

252,391

3,764,103

610,337

277,233 2,536,111

340,422

4,016,495

55,955

23,050 1,052,616 2,884,874

Budget Year Budget Year Budget Year 2013/14 +1 2014/15 +2 2015/16

Medium Term Revenue and Expenditure Framework

MSUNDUZI ANNUAL DRAFT BUDGET

Road transport

57,349

3,468

10,102

7,384

Water

Waste management

Other

93 6,646

9,092

3,121

51,614

189,757 170,781 118,837 106,954

–

3,654

4,060

–

10,169 6,514

2,322

1,773

18,540

6,798

35,098 5,666

18,405

43,460

67,547 5,682

11,299 7,238

Waste water management

Trading services Electricity

Environmental protection

Road transport

Economic and environmental services Planning and development

1,970

2,580

Housing

20,600

Health

Public safety

7,553

38,998 6,296

Community and public safety Community and social services

Sport and recreation

48,289

20,450

Budget and treasury office

Corporate services

75,052 6,313

Governance and administration Executive and council

Expenditure - Standard

367,464 330,718 478,892

Total Revenue - Standard

20,388

22,653

7,661

13,048

35,368

Other

8,512

14,497

Waste management

39,297

Water

226,317 203,686 164,010 147,609

101

Waste water management

Trading services Electricity

Environmental protection

481 391

2,430 291 9

2,957 147 80

535 434

2,700 323 10

Public safety Housing Health

Economic and environmental services Planning and development

August

114,673 103,206 30 27 112,977 101,679 1,666 1,499

July

3,285 163 89

Ref

Community and public safety Community and social services Sport and recreation

Governance and administration Executive and council Budget and treasury office Corporate services

Revenue - Standard

R thousand

Description

8,122

11,113

3,815

63,084

208,732 130,721

–

4,466

12,428 7,962

2,838

2,167

22,660

8,309

42,898 6,925

22,495

53,118

82,558 6,945

404,211 585,312

24,918

9,363

15,947

43,227

248,949 180,412

111

588 478

2,970 356 11

3,614 179 98

126,141 33 124,275 1,833

Sept.

8,861

12,123

4,162

68,819

227,708 142,605

–

4,872

13,558 8,686

3,096

2,364

24,720

9,064

46,798 7,555

24,540

57,947

90,063 7,576

440,957 638,523

27,184

10,214

17,397

47,157

271,581 196,813

121

642 521

3,240 388 12

3,942 196 107

137,608 36 135,573 1,999

11,076

15,154

5,202

86,023

284,635 178,256

–

6,090

16,948 10,857

3,870

2,954

30,900

11,330

58,497 9,444

30,675

72,433

112,578 9,470

551,196 798,153

33,980

12,768

21,746

58,946

339,476 246,016

151

802 651

4,050 485 15

4,928 245 134

172,010 45 169,466 2,499

7,384

10,102

3,468

57,349

189,757 118,837

–

4,060

11,299 7,238

2,580

1,970

20,600

7,553

38,998 6,296

20,450

48,289

75,052 6,313

367,464 532,102

22,653

8,512

14,497

39,297

226,317 164,010

101

535 434

2,700 323 10

3,285 163 89

114,673 30 112,977 1,666

7,384

10,102

3,468

57,349

189,757 118,837

–

4,060

11,299 7,238

2,580

1,970

20,600

7,553

38,998 6,296

20,450

48,289

75,052 6,313

367,464 532,102

22,653

8,512

14,497

39,297

226,317 164,010

101

535 434

2,700 323 10

3,285 163 89

114,673 30 112,977 1,666

October November December January

Budget Year 2013/14

KZN225 Msunduzi - Supporting Table SA27 Consolidated budgeted monthly revenue and expenditure (standard classification)

2,215

3,031

1,040

17,205

56,927 35,651

–

1,218

3,390 2,171

774

591

6,180

2,266

11,699 1,889

6,135

14,487

22,516 1,894

110,239 159,631

6,796

2,554

4,349

11,789

67,895 49,203

160 130

810 97 3

986 49 27

34,402 9 33,893 500

February

4,430

6,061

2,081

34,409

113,854 71,302

–

2,436

6,779 4,343

1,548

1,182

12,360

4,532

23,399 3,777

12,270

28,973

45,031 3,788

220,479 319,261

13,592

5,107

8,698

23,578

135,790 98,406

321 261

1,620 194 6

1,971 98 54

68,804 18 67,786 1,000

March

Table 35 MBRR SA27 - Budgeted monthly revenue and expenditure (standard classification)

5,907

8,082

2,775

45,879

151,805 95,070

–

3,248

9,039 5,791

2,064

1,576

16,480

6,043

31,199 5,037

16,360

38,631

60,042 5,051

293,971 425,682

18,122

6,810

11,598

31,438

181,054 131,208

428 347

2,160 259 8

2,628 130 71

91,739 24 90,382 1,333

April

1,337

2,239

3,048

12,730

62,072 44,056

3,242

5,371 2,129

1,427

1,682

5,675

2,501

12,544 1,260

9,116

5,434

16,378 1,828

99,189 151,489

581

4,448

5,595

13,561

75,692 52,090

182 152

810 970 3

1,859 49 27

20,876 9 20,371 496

May

3,093

3,823

(967)

21,680

51,783 27,247

–

(806)

1,408 2,214

121

(500)

6,685

2,032

10,855 2,517

3,154

23,539

28,654 1,961

121,290

13,011

660

3,104

10,018

60,098 46,317

–

139 109

810 (776) 3

112 49 27

47,929 9 47,415 504

June

73,840

101,024

34,682

573,488

1,897,567 1,188,374

–

40,603

112,986 72,383

25,797

19,696

205,998

75,535

389,983 62,957

204,500

482,889

750,523 63,134

3,674,643

226,531

85,120

144,974

392,974

2,263,173 1,640,105

–

1,008

5,350 4,342

26,998 3,233 101

32,854 1,631 892

1,146,735 302 1,129,772 16,660

32,531

104,635

127,056

525,292

2,156,255 1,399,272

–

39,363

115,416 76,054

27,953

20,386

232,171

79,930

426,866 66,425

186,602

496,538

749,477 66,337

3,749,374

80,548

95,059

148,808

383,327

2,507,785 1,880,590

–

1,091

6,445 5,354

28,412 3,260 108

34,473 1,741 953

1,120,123 317 1,101,246 18,559

103,178

110,728

268,617

467,464

2,401,129 1,554,321

–

17,777

96,416 78,639

28,539

21,120

305,851

78,277

507,342 73,555

194,151

392,175

656,038 69,712

4,016,495

94,083

97,891

151,784

411,586

2,903,199 2,241,938

–

495

15,521 15,026

8,133 77 2

10,929 2,683 35

992,762 – 988,693 4,069

Budget Year Budget Year Budget Year 2013/14 +1 2014/15 +2 2015/16

Medium Term Revenue and Expenditure Framework

2013/14 to 2015/16

August

44,974

Surplus/(Deficit)

40,477

322,490 290,241

July

44,974

Ref

Surplus/(Deficit) before assoc. Share of surplus/ (deficit) of associate

Total Expenditure - Standard

R thousand

Description

49,472

354,739

Sept.

53,969

386,988

67,462

483,735

44,974

322,490

44,974

322,490

October November December January

Budget Year 2013/14

KZN225 Msunduzi - Supporting Table SA27 Consolidated budgeted monthly revenue and expenditure (standard classification)

13,492

96,747

February

26,985

193,494

March

35,979

257,992

April

1,489

97,701

May

25,496

25,496 –

95,793

June

449,743

449,743 –

3,224,899

268,828

268,828 –

3,480,545

252,391

252,391 –

3,764,103

Budget Year Budget Year Budget Year 2013/14 +1 2014/15 +2 2015/16

Medium Term Revenue and Expenditure Framework

MSUNDUZI ANNUAL DRAFT BUDGET

424

20,647

Capital single-year expenditure sub-total

416

100

Total Capital Expenditure

2,135

100

Vote 3 - Infrastructure Development, Service Delivery and Maintenance Management Vote 4 - Sustainable Community Service Delivery Provision Management

155

28,335

3,056

350

124

25,279

100

20,223

125 – 25,154

August

Vote 2 - Financial Management Area

Capital multi-year expenditure sub-total

100 – 20,123

July

Single-year expenditure to be appropriated Vote 1 - Corporate Services

Ref

R thousand

Description

51,003

5,500

748

3,843

630

279

45,503

225 – 45,278

Sept.

62,337

6,722

914

4,697

770

341

55,615

275 – 55,340

October

73,671

7,945

1,080

5,551

910

403

65,726

325 – 65,401

Nov.

56,670

6,111

831

4,270

700

310

50,559

250 – 50,309

Dec.

28,335

3,056

416

2,135

350

155

25,279

125 – 25,154

January

Budget Year 2013/14

KZN225 Msunduzi - Supporting Table SA28 Consolidated budgeted monthly capital expenditure (municipal vote)

Table 36 MBRR SA28 - Budgeted monthly capital expenditure (municipal vote)

51,003

5,500

748

3,843

630

279

45,503

225 – 45,278

Feb.

73,671

7,945

1,080

5,551

910

403

65,726

325 – 65,401

March

62,337

6,722

914

4,697

770

341

55,615

275 – 55,340

April

–

217

3,854

482

2,889

390

39,669 (104,520)

4,278

582

2,989

490

443,158

61,112

8,310

42,702

7,000

3,100

382,046

2,500 – 379,546

264,271

57,739

2,800

42,939

12,000

–

206,532

–

5,000 – 201,532

252,390

112,523

1,200

98,323

13,000

–

139,867

–

2,800 – 137,067

Budget Year Budget Year Budget Year 2013/14 +1 2014/15 +2 2015/16

75 – (108,448)

June

35,391 (108,373)

175 – 35,216

May

Medium Term Revenue and Expenditure Framework

2013/14 to 2015/16

Total Capital Expenditure - Standard

Other

10,012

141

10,405

141 17,040

225 21,202

281 5,104

– 4,264

6 27,288

422

–

24,904

– – –

225 140 85

1,738 – 1,738

January

3,533

–

– – –

405 252 153

3,128 – 3,128

Feb.

38,871

562

–

33,205

– – –

585 364 221

4,519 – 4,519

March

38,086

562

–

33,205

– – –

495 308 187

3,824 – 3,824

April

20,353

336

–

17,269

– – –

315 196 119

2,433 – 2,433

May

241,112 151,500

–

5,874

8,574 2,700

– – –

135 84 51

(2,957) – (2,957) –

June

247,000

136

8,091

–

332

– – –

450 280 170

3,476 – 3,476

Dec.

Waste management

–

– – –

585 364 221

4,519 – 4,519

Nov.

47,097

–

16,603

– – –

495 308 187

3,824 – 3,824

October

34,425

–

13,282

– – –

405 252 153

3,128 – 3,128

Sept.

Waste water management

–

8,301

–

8,301

– – –

8,301

– – –

225 140 85

1,738 – 1,738

August

Budget Year 2013/14

Water

Trading services Electricity

Environmental protection

Road transport

Economic and environmental services Planning and development

Public safety Housing Health

180 112 68

Community and public safety Community and social services Sport and recreation

July

1,390 – 1,390

Ref

Governance and administration Executive and council Budget and treasury office Corporate services

Capital Expenditure - Standard

R thousand

Description

KZN225 Msunduzi - Supporting Table SA29 Consolidated budgeted monthly capital expenditure (standard classification)

Table 37 MBRR SA29 - Budgeted monthly capital expenditure (standard classification)

443,158

2,810

8,091

47,097

34,425

241,112 151,500

–

161,276

163,976 2,700

– – –

4,500 2,800 1,700

30,760 – 30,760 –

264,271

–

7,500

44,600

58,879

170,351 59,372

–

64,120

64,120 –

– – –

2,800 2,800 –

27,000 – 27,000 –

252,390

–

7,500

63,400

83,840

196,950 42,210

–

28,400

28,400 –

– – –

1,200 1,200 –

25,840 – 25,840 –

Budget Year Budget Year Budget Year 2013/14 +1 2014/15 +2 2015/16

Medium Term Revenue and Expenditure Framework

MSUNDUZI ANNUAL DRAFT BUDGET

2,859

Contracted services

Other Cash Flows/Payments by Type

Cash Payments by Type

Other expenditure

40,044

–

6,289

2,625

26,426

40,044

–

6,289

2,625

26,426

80,281

7,106

3,035

64,477

306,408 230,282 230,282

18,202

–

1,193

Other materials

Transfers and grants - other

52,852

–

80,281

160,561

Bulk purchases - Electricity

Bulk purchases - Water & Sewer

Transfers and grants - other municipalities

7,106

3,230

Finance charges

3,035

64,477

Remuneration of councillors

366,058 366,053

Cash Payments by Type Employee related costs

Total Cash Receipts by Source

210,700

40,044

–

6,289

2,625

15,024

72,100

7,106

3,035

64,477

270,276

205,603

36,403

–

5,718

2,386

15,024

72,100

6,460

3,035

64,477

261,803

180,120

18,202

–

2,859

1,193

15,024

72,100

3,230

3,035

64,477

173,462

205,603

36,403

–

5,718

2,386

15,024

72,100

6,460

3,035

64,477

242,646

203,055

34,583

–

5,432

2,267

15,024

72,100

6,137

3,035

64,477

259,483

200,506

32,763

–

5,146

2,147

15,024

72,100

5,814

3,035

64,477

253,331

190,313

25,482

–

4,002

1,670

15,024

72,100

4,522

3,035

64,477

320,573

339,243

24,766

273

–

3,427

918

75,789

162,245

4,315

3,035

64,477

342,090

–

383,158

364,035

–

57,176

23,861

369,961

1,123,929

64,600

36,419

773,721

311,587 2,813,702

17,098

(273)

–

3,148

1,827

83,299

135,862

3,115

3,035

64,477

130,389 3,260,239

–

Decrease (increase) in non-current investments

66,112

–

25,846

Decrease (increase) other non-current receivables

30,653

100,505

383,848

586

20,255 27,029 – – 3,634

516,212 – 1,325,003 321,678 112,330 65,953 –

3,045,601

420,706

–

59,886

25,220

388,205

1,262,429

59,255

38,422

791,478

3,410,677

–

205,660

3,205,017

49,222

402,016

592

22,889 27,454 – – 3,830

597,704 – 1,543,238 359,012 125,353 73,657 –

3,304,329

489,830

–

61,919

25,658

419,261

1,350,799

54,480

40,535

861,847

3,804,061

–

192,390

3,611,671

48,825

424,724

603

4,037

25,787 28,519 –

666,370 – 1,791,871 399,431 139,455 81,995

Budget Budget Year Budget Year Year +1 2014/15 +2 2015/16 2013/14 1

Medium Term Revenue and Expenditure Framework

64,276 2,877,081

8,544

20,354

1,071 3,108 – – 205

23,610 (2,047) (10,606) 11,331 5,904 2,758 –

–

45,979

316,244

3,015

23,789

1,258 – – – 213

35,755 2,047 182,275 56,025 7,014 4,827 –

Decrease (Increase) in non-current debtors

45,979

289,920

7,035

26,869

1,418 1,892 – – 254

36,135 – 181,275 22,517 7,863 4,617 –

–

22,989

207,352

9,045

34,546

1,823 2,433 – – 327

46,459 – 77,941 18,675 10,110 5,936 –

Increase (decrease) in consumer deposits

15,326

213,504

9,548

36,466

1,924 2,568 – – 345

49,040 – 77,941 18,675 10,671 6,266 –

June

–

42,147

219,656

10,051

38,385

2,026 2,703 – – 363

51,621 – 77,941 18,675 11,233 6,595 –

May

Borrowing long term/refinancing

38,316

158,136

5,025

19,192

1,013 1,351 – – 182

25,811 – 77,941 18,675 5,616 3,298 –

April

–

30,653

219,656

10,051

38,385

2,026 2,703 – – 363

51,621 – 77,941 18,675 11,233 6,595 –

March

Short term loans

19,158

231,960

11,056

42,223

2,228 2,973 – – 400

56,783 – 77,941 18,675 12,356 7,255 –

October November December January February

–

274,076

11,056

42,223

2,228 2,973 – – 400

56,783 – 161,971 38,085 12,356 7,255 –

Sept.

346,900 335,400

11,056

42,223

2,228 2,973 – – 400

56,783 – 170,971 40,585 12,356 7,255 –

August

Budget Year 2013/14

Contributions recognised - capital & Contributed assets Proceeds on disposal of PPE

Other Cash Flows by Source Transfer receipts - capital

274,076

5,025

Cash Receipts by Source

19,192

Transfer receipts - operational

Other revenue

Agency services

1,013 1,351 – – 182

Rental of facilities and equipment Interest earned - external investments Interest earned - outstanding debtors Dividends received Fines

25,811 – 171,471 41,085 5,616 3,298 –

Cash Receipts By Source Property rates Property rates - penalties & collection charges Service charges - electricity revenue Service charges - water revenue Service charges - sanitation revenue Service charges - refuse revenue Service charges - other

Licences and permits

July

R thousand

MONTHLY CASH FLOWS

KZN225 Msunduzi - Supporting Table SA30 Consolidated budgeted monthly cash flow

Table 38 MBRR SA30 - Budgeted monthly cash flow

2013/14 to 2015/16

98 3,765

(32,332)

Cash/cash equivalents at the month/year end:

80,521

181,875

112,853 101,353 (32,332) 80,521

306,408 253,204 264,699

(32,332)

Total Cash Payments by Type

3,765

30,653

Sept.

NET INCREASE/(DECREASE) IN CASH HELD Cash/cash equivalents at the month/year begin:

Other Cash Flows/Payments

19,158

August

Capital assets

July

Repayment of borrowing

R thousand

MONTHLY CASH FLOWS

Budget Year 2013/14

199,370

17,496 181,875

252,780

3,765

38,316

209,659

10,288 199,370

251,515

3,765

42,147

183,910

(25,748) 209,659

199,210

3,765

15,326

194,199

10,288 183,910

232,357

3,765

22,989

200,883

6,685 194,199

252,798

3,765

45,979

October November December January February

KZN225 Msunduzi - Supporting Table SA30 Consolidated budgeted monthly cash flow

203,964

3,081 200,883

250,250

3,765

45,979

March

299,807

95,843 203,964

224,730

3,765

30,653

April

273,044

45,175

383,158

21,968

40,172

18,204 21,968 156,897

116,725 40,172

3,293,952

42,691

205,660

363,805

206,908 156,897

3,597,153

42,101

250,723

Budget Budget Year Budget Year Year +1 2014/15 +2 2015/16 2013/14

381,464 3,242,035

â&#x20AC;&#x201C;

3,765

66,112

June

(26,764) (251,075) 299,807 273,044

368,853

3,765

25,846

May

Medium Term Revenue and Expenditure Framework

MSUNDUZI ANNUAL DRAFT BUDGET

2013/14 to 2015/16 2.6. Capital expenditure details The following three tables present details of the City’s capital expenditure programme, firstly on new assets, then the renewal of assets and finally on the repair and maintenance of assets. Table 39 MBRR SA 34a - Capital expenditure on new assets by asset class KZN225 Msunduzi - Supporting Table SA34a Consolidated capital expenditure on new assets by asset class Description

Ref

R thousand

2009/10

2010/11

2011/12

Current Year 2012/13

Audited Audited Audited Outcome Outcome Outcome

2013/14 Medium Term Revenue & Expenditure Framework

Original Adjusted Full Year Budget Budget Budget Budget Budget Forecast Year Year +1 Year +2 2013/14 2014/15 2015/16

Capital expenditure on new assets by Asset Class/Sub-class Infrastructure

126,494

18,176

– –

Infrastructure - Road transport

32,581

10,753

Roads, Pavements & Bridges

32,581

10,753

21,459

5,482

15,057

4,255

6,402

1,227

16,850

886

89,502

95,515

144,030

53,642

38,200

45,000

–

4,780

3,250

1,200

45,000

–

4,780

3,250

1,200

4,083

53,096

131,000

38,392

21,000

–

49,013

131,000

38,392

21,000

–

– 6,250

10,000

Storm water Infrastructure - Electricity

–

Generation Transmission & Reticulation Street Lighting Infrastructure - Water Dams & Reservoirs

–

4,083

25,419

27,419

25,419

27,419

6,250

10,000

–

2,000

6,000

2,000

6,000

–

886

Water purification Reticulation

16,850

Infrastructure - Sanitation

–

Reticulation

1,055

–

1,055

Sewerage purification Infrastructure - Other

55,604

Waste Management

53,158

Transportation

–

15,000

20,600

36,069

4,395

2,950

975

–

220

–

2,000

17,892

–

1,212

2,520

13,500

13,570

4,849

4,150

16,117

Gas Other

Community

2,446 33,175

–

Parks & gardens Sportsfields & stadia

943

Swimming pools Community halls Libraries Recreational facilities Fire, safety & emergency Security and policing Buses

211 7

Clinics

794

Museums & Art Galleries

596

Cemeteries Social rental housing Other

MSUNDUZI ANNUAL DRAFT BUDGET KZN225 Msunduzi - Supporting Table SA34a Consolidated capital expenditure on new assets by asset class Description

Ref

R thousand

Heritage assets

2010/11

2011/12

Current Year 2012/13

Audited Audited Audited Outcome Outcome Outcome

5,711

Buildings Other

2009/10

2013/14 Medium Term Revenue & Expenditure Framework

Original Adjusted Full Year Budget Budget Budget Budget Budget Forecast Year Year +1 Year +2 2013/14 2014/15 2015/16

–

10,654

4,070

–

4,069

30,270

22,700

23,790

–

3,369

13,710

10,000

10,040

–

550

700

750

–

645

11,000

12,000

13,000

235

–

5,711 9

Investment properties Housing development Other Other assets General vehicles Specialised vehicles

Plant & equipment

1,873

Computers - hardware/equipment

5,116

Furniture and other office equipment Abattoirs Markets

1,008

Civic Land and Buildings

2,418

3,825

2,000

Other Buildings

200

Other Land Surplus Assets - (Investment or Inventory) Other

239

Agricultural assets

2,810

–

176,033

22,327

–

110,102

135,653

174,300

76,342

61,990

–

List sub-class Biological assets List sub-class Intangibles Computers - software & programming Other (list sub-class) Total Capital Expenditure on new assets Specialised vehicles Refuse Fire Conservancy Ambulances

100

2013/14 to 2015/16 Table 40 MBRR SA34b - Capital expenditure on the renewal of existing assets by asset class KZN225 Msunduzi - Supporting Table SA34b Consolidated capital expenditure on existing assets by asset class Description

Ref

R thousand

2009/10

2010/11

2011/12

Current Year 2012/13

Audited Audited Audited Outcome Outcome Outcome

2013/14 Medium Term Revenue & Expenditure Framework

Original Adjusted Full Year Budget Budget Budget Budget Budget Forecast Year Year +1 Year +2 2013/14 2014/15 2015/16

Capital expenditure on renewal of existing assets by Asset Class/Sub-class Infrastructure

95,810

73,619

–

84,751

142,902

Infrastructure - Road transport Roads, Pavements & Bridges Storm water Infrastructure - Electricity

25,990 22,300 3,690 4,900

35,629 35,629

–

33,748 33,748

57,315 57,315

138,495 138,495

60,870 60,870

27,200 27,200

11,109

–

5,000

39,584

30,500

16,380

21,210

5,000

39,584

30,500

16,380

21,210

4,900

11,109 17,750

17,750

27,925

48,879

73,490

10,500

15,300

9,000

17,425

33,579

64,490

Generation Transmission & Reticulation Street Lighting

142,902 249,808 175,829 186,400

–

Infrastructure - Water

27,507

11,974

–

Dams & Reservoirs Water purification Reticulation

27,507

11,974

Infrastructure - Sanitation

37,413

14,436

Reticulation

37,413

14,436

–

471

–

471

–

420

17,750 –

17,750

26,200

44,797

42,200

57,000

26,200

44,797

42,200

57,000

2,053

8,091

7,500

2,053

8,091

7,500

10,300

8,300

4,500

2,800

1,200

2,800

1,200

–

Sewerage purification Infrastructure - Other Waste Management Transportation

–

Gas Other

Community

–

Parks & gardens Sportsfields & stadia

700

7,100

5,100

2,500

1,700

Swimming pools Community halls Libraries

205

Recreational facilities Fire, safety & emergency Security and policing Buses

Clinics Museums & Art Galleries Cemeteries Social rental housing

150 8

Other Heritage assets

–

Buildings

101

MSUNDUZI ANNUAL DRAFT BUDGET KZN225 Msunduzi - Supporting Table SA34b Consolidated capital expenditure on existing assets by asset class Description

Ref

R thousand

Other

2009/10

2010/11

2011/12

Current Year 2012/13

Audited Audited Audited Outcome Outcome Outcome

Investment properties

2013/14 Medium Term Revenue & Expenditure Framework

Original Adjusted Full Year Budget Budget Budget Budget Budget Forecast Year Year +1 Year +2 2013/14 2014/15 2015/16

–

14,782

–

24,861

22,901

14,550

9,300

2,800

–

2,500

5,000

2,800

8,050 4,000

4,300

Housing development Other Other assets General vehicles Specialised vehicles

Plant & equipment Computers - hardware/equipment Furniture and other office equipment Abattoirs Markets Civic Land and Buildings Other Buildings Other Land Surplus Assets - (Investment or Inventory) Other

317

3,282

11,184

1,046 19,315

1,046 17,355

4,500

Agricultural assets List sub-class

–

Biological assets List sub-class

–

Intangibles Computers - software & programming Other (list sub-class)

–

95,810

88,822

–

119,912

174,103

Total Capital Expenditure on renewal of existing assets

174,103 268,858 187,929 190,400

Specialised vehicles Refuse Fire Conservancy

–

Ambulances

Renewal of Existing Assets as % of total capex Renewal of Existing Assets as % of deprecn"

102

35.2%

79.9%

0.0%

52.1%

56.2%

60.7%

71.1%

75.4%

77.2%

35.0%

0.0%

75.9%

110.2%

121.0%

73.3%

67.5%

2013/14 to 2015/16 Table 41 MBRR SA34c - Repairs and maintenance expenditure by asset class KZN225 Msunduzi - Supporting Table SA34c Consolidated repairs and maintenance by asset class Description

Ref

R thousand

2009/10

2010/11

2011/12

Current Year 2012/13

Audited Audited Audited Outcome Outcome Outcome

2013/14 Medium Term Revenue & Expenditure Framework

Original Adjusted Full Year Budget Budget Budget Budget Budget Forecast Year Year +1 Year +2 2013/14 2014/15 2015/16

Repairs and maintenance expenditure by Asset Class/ Sub-class Infrastructure Infrastructure - Road transport Roads, Pavements & Bridges Storm water

75,807 32,919 23,230 9,689

42,549 1,596 1,596

25,196 3,392 3,392

31,185 5,361 5,361

32,719 5,361 5,361

57,165 7,094 7,094

61,144 7,548 7,548

64,090 7,729 7,729

Infrastructure - Electricity

23,195

31,949

13,726

24,992

26,526

48,014

51,432

54,071

Transmission & Reticulation

22,629

28,794

13,726

24,927

26,446

47,899

51,295

53,908

566

3,156

115

137

163

Infrastructure - Water

Street Lighting

19,258

345

1,216

746

1,554

1,632

1,728

Reticulation

19,258

345

1,216

746

1,554

1,632

1,728

–

8,254

–

502

531

561

502

531

561

6,862

–

86 –

–

Infrastructure - Sanitation Reticulation

8,254

Infrastructure - Other Waste Management Other

Community

435

405

377

3,627

382

3,235

1,974

3,218

9,015

2,074

2,486

–

Parks & gardens

293

340

Sportsfields & stadia

193

1,313

2,661

616

681

Libraries

485

693

713

532

604

509

907

397

395

203

323

290

228

Recreational facilities

–

Fire, safety & emergency

349

Security and policing

Clinics

129

Museums & Art Galleries

150

–

Cemeteries

470

670

201

200

–

3,592

–

Social rental housing

300

Other Heritage assets

–

Investment properties

–

40,413

19,881

5,298

55,926

54,083

37,792

38,123

66,317

8,786

9,512

320

13,842

15,296

11,618

11,689

19,817

4,349

–

147

30,240

27,110

22,091

22,311

40,180

8,370

7,790

2,769

3,309

3,474

3,509

5,379

Other assets General vehicles Specialised vehicles Plant & equipment Computers - hardware/equipment Furniture and other office equipment Markets Civic Land and Buildings

11,429

7,606 602 3,459

103

MSUNDUZI ANNUAL DRAFT BUDGET KZN225 Msunduzi - Supporting Table SA34c Consolidated repairs and maintenance by asset class Description

Ref

R thousand

Other Buildings Other

2009/10

2010/11

2011/12

Current Year 2012/13

Audited Audited Audited Outcome Outcome Outcome

2013/14 Medium Term Revenue & Expenditure Framework

Original Adjusted Full Year Budget Budget Budget Budget Budget Forecast Year Year +1 Year +2 2013/14 2014/15 2015/16

11,789 –

2,763 –

168 4,663 –

705 –

579 –

608 –

614 –

941 –

Biological assets List sub-class

–

Intangibles Computers - software & programming Other (list sub-class)

–

118,194

65,648

39,510

89,185

89,288

94,956

Specialised vehicles Refuse

4,349

–

Fire

4,349

Agricultural assets List sub-class

Total Repairs and Maintenance Expenditure

99,267 130,406

–

Conservancy Ambulances

R&M as a % of PPE R&M as % Operating Expenditure

104

1.9%

1.0%

0.6%

1.3%

1.5%

2.0%

4.2%

2.3%

1.3%

3.0%

2.9%

3.5%

2013/14 to 2015/16 Table 42 MBRR SA35 - Future financial implications of the capital budget KZN225 Msunduzi - Supporting Table SA35 Consolidated future financial implications of the capital budget Vote Description

Ref

R thousand

Capital expenditure Vote 1 - Corporate Services Vote 2 - Financial Management Area Vote 3 - Infrastructure Development, Service Delivery and Maintenance Management Vote 4 - Sustainable Community Service Delivery Provision Management Vote 5 - [NAME OF VOTE 5]

2013/14 Medium Term Revenue & Expenditure Framework Budget Year 2013/14

Budget Year +1 2014/15

Budget Year +2 2015/16

Forecasts Forecast Forecast 2016/17 2017/18

Forecast 2018/19

Present value

Vote 6 - [NAME OF VOTE 6]

5,600 7,000 422,248

5,000 12,000 244,471

2,800 13,000 235,390

8,310

2,800

1,200

–

Vote 7 - [NAME OF VOTE 7]

–

Vote 8 - [NAME OF VOTE 8]

–

Vote 9 - [NAME OF VOTE 9]

–

Vote 10 - [NAME OF VOTE 10]

–

Vote 11 - [NAME OF VOTE 11]

–

Vote 12 - [NAME OF VOTE 12]

–

Vote 13 - [NAME OF VOTE 13]

–

Vote 14 - [NAME OF VOTE 14]

–

Vote 15 - [NAME OF VOTE 15]

–

443,158

264,271

252,390

–

List entity summary if applicable Total Capital Expenditure Future operational costs by vote Vote 1 - Corporate Services Vote 2 - Financial Management Area Vote 3 - Infrastructure Development, Service Delivery and Maintenance Management Vote 4 - Sustainable Community Service Delivery Provision Management List entity summary if applicable

Total future operational costs Future revenue by source Property rates

Property rates - penalties & 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 List other revenues sources if applicable List entity summary if applicable Total future revenue Net Financial Implications

–

443,158

264,271

252,390

–

105

106

Infrastructure Infrastructure

Infrastructure Community Community Community Infrastructure Infrastructure Infrastructure Infrastructure Infrastructure Infrastructure Infrastructure

Infrastructure Infrastructure Infrastructure Infrastructure

Good Governance Infrastructure Infrastructure Infrastructure Infrastructure Infrastructure Infrastructure Infrastructure Infrastructure Infrastructure Infrastructure Infrastructure Infrastructure Community Financial Management Services Financial Management Services Good Governance Good Governance Infrastructure Infrastructure

Good Governance Good Governance

Infrastructure

Infrastructure Infrastructure Infrastructure

Parent municipality: List all capital projects grouped by Municipal Vote

FIRE ALARM SYSTEM PROFESSOR NYEMBEZI BUILDING DEBRIS NET PROFESSOR NYEMBEZI BUILDING REPLACEMENT OF LIFTS PROFESSOR NYEMBEZI BUILDING REPLACEMENT OF LIFTS PROFESSOR A S CHETTY BUILDING REPLACEMENT OF LIFT CITY HALL AIRCONDITIONING INSTALLATION CITY HALL LOUNGE & MEETING ROOM UPGRADE OF FIRE DETECTION SYSTEM CITY HALL VISUAL CONFERENCE SYSTEM COMPLETION CITY HALL CCTV INSTALLATION CITY HALL TELEMETRY / INSTRUMENTATION EQUIPMENT LEAK DETECTION EQUIPMENT EDENDALE PROPER NEW MAINS & RETICULATION ROAD REHABILITATION - PMS CONNOR - OTTO'S BLUFF ROADS - LINK GRIMTHORPE ROAD BRIDGE ( Design and EIA) INSTALLATION OF TRAFFIC SIGNALS TRAFFIC CALMING MEASURES NEW TRAFFIC SIGNALS CONTROLLER TRAFFIC LIGHT SPARES, EQUIPMENT & TOOLS REPLACEMENT OF VEHICLES, PLANT & EQUIPMENT NETWORK REFURBISHMENT AIRPORT PROJECTS FINANCIAL SYSTEM PLANT AND EQUIPMENT BUILDINGS (HEROES ACRE DEVELOPMENT) Recabling of LAN Infrastructure - ISO stds CORRIDOR DEVELOPMENT ENERGY EFFECIENCY AND DEMAND SIDE MANAGEMENT PUBLIC TRANSPORT INFRASTRUCTURE ELECTRIFICATION LESTER BROWN LINK ROAD BURGER ST EXTENSION (PH 1 - Services, fill earthworks, SW structure etc and Ph 2 - Road layer works, surfacing, Kl & kerbs, Sign & markings etc) REHABILITATION OF PUBLIC ABLUTIONS UNIT 18 COMMUNITY HALL CALUZA SPORTS HALL MOUNTAIN RISE CREMATORS SANITATION INFRASTRUCTURE FEASIBILITY STUDY SHENSTONE AMBLETON SANITATION SYSTEM REHABILITATION OF SANITATION INFRASTRUCTURE SEWER PIPES UNIT H SEWER PIPES AZALEA - PHASE 2 ELIMINATION OF CONSERVANCY TANKS - (SEWER) SERVICE MIDBLOCK ERADICATION IN SOBANTU, ASHDOWN & IMBALI (SEWER) REDUCTION OF NON REVENUE WATER ELIMINATION OF CONSERVANCY TANKS - (WATER)

KZN225 Msunduzi - Supporting Table SA36 Consolidated detailed capital budget Municipal Vote/Capital project Ref Program/Project description 4 R thousand Project number

WS 186 WS 199

WS 197 WS 202 WS 196 WS 201 WS 200 WS 199 WS 198

WS191

15,000 125

1,500 1,000 1,500 2,800 2,000 9,875 10,000 8,000 8,000 3,050 5,872

100,846 123,000 4,000 9,000

2,810 7,000 200 200 2,500 – 8,000

400 300 250 1,000 17,710 300 400 1,000 1,000 780 500 15,000

400 350

1,000 750

2,500

650 500 2,500

2,800 – 10,000

5,000 – 5,000

29,279 –

1,500 – – 2,800 2,000 5,000 12,000 12,000 12,000 600 600

58,690 300

1,500 – – 1,200 6,000 10,000 15,000 5,000 5,000 12,000 10,000

12,000 – –

100 10,040 11,210 – 13,000

100 10,000 15,980 – 12,000

30,000 4,000 10,000

– 400 350 – 7,000 3,000 1,000 600 500

– –

–

– – –

– 400 300 – 10,570 4,000 – 150 1,500

– –

–

– – –

RENEWAL RENEWAL

RENEWAL RENEWAL RENEWAL RENEWAL NEW RENEWAL RENEWAL RENEWAL RENEWAL RENEWAL RENEWAL

RENEWAL NEW RENEWAL RENEWAL

NEW NEW NEW RENEWAL RENEWAL RENEWAL RENEWAL NEW NEW NEW NEW NEW RENEWAL NEW NEW RENEWAL NEW RENEWAL RENEWAL RENEWAL

RENEWAL NEW

RENEWAL

RENEWAL NEW RENEWAL

"IDP Goal "Individually "Asset "Asset "GPS Total Project Prior year outcomes 2013/14 Medium Term Revenue & Project information code Approved Class Sub-Class co-ordinates Estimate Expenditure Framework 2" (Yes/No)" " " " Audited Current Year Budget Budget Budget Year Ward loca- New or 6 3 3 5 Outcome 2012/13 Year Year +1 +2 2015/16 tion renewal 2011/12 Full Year 2013/14 2014/15 Forecast

Table 43 MBRR SA36 - Detailed capital budget per municipal vote

MSUNDUZI ANNUAL DRAFT BUDGET

107

Parent Capital expenditure Entities:

Development Services

Infrastructure

Infrastructure Infrastructure

Infrastructure

Infrastructure Infrastructure Infrastructure Infrastructure Infrastructure

Infrastructure

SERVICE MIDBLOCK ERADICATION IN SOBANTU, ASHDOWN & IMBALI (WATER) BASIC WATER SUPPLY MASONS RESERVOIR & PIPELINE COPESVILLE RESERVOIR LANDFILL UPGRADE UPGRADE DESIGN OF GRAVEL ROADS - VULINDLELA D 1128 (Phase 1, 2 and 3) UPGRADE OF GRAVEL ROADS - WILLOWFOUNTAIN ROAD - Main Road, Phipha Road, Premier's Road UPGRADING OF GRAVEL ROADS - EDENDALE MBANJWA RD - 2,0 km UPGRADING OF GRAVEL/GRAVSEAL ROADS - EDENDALE - TAFULENI ROAD - 1.2 km HORSE SHOE ACCESS RD AND PASSAGES IN IMBALI STAGE 1 & 2 UPGRADING OF GRAVEL ROADS - EDENDALE - WARD 22 - 8,4km Natshi Rd, Hadebe Rd, Dipini Rd, Thula Rd, Hlengwa Rd, Bhula Rd, Mthethomusha Rd, Mavimbela Rd, Thusi Rd, Budi Rd and Geris Road UPGRADING OF GRAVEL RDS - EDN - WARD 12 MOSCOW - 4,0 km - Zabazomuzi Rd, Mngoma Rd, Zwane Rd - MOSCOW AREA RDS UPGRADING OF ROADS IN EDENDALE - KWANYAMAZANE ROADS UPGRADING OF GRAVEL ROADS - EDENDALE - WARD 16 - 8,0km - Senti Rd, Sbhomoro Rd, Khawula Rd Dambuza Area - Thulani Rd - Unit J BACKLOG TO NEW RDS & S/W & UPGRADE OF EXISTING SUBSTANDARD LOW-COST HOUSING - HANIVILLE UPGRADE GRAVEL ROADS IN EDENDALE: Hlubi Rd, Nkosi Rd, Ntombela Rd, D. Shezi Rd, Ntshingila Rd and Mpungose Rd in Esigodini UPGRADING OF GRAVEL ROADS - EDENDALE - STATION RD [next to Georgetown High School] (Raise & Widen the bridge with associated roadworks) REHABILITATION OF ROADS IN ASHDOWN UPGRADING OF GRAVEL ROADS - EDENDALE MACHIBISA / DAMBUSA RDS - Phase 2 UPGRADING OF GRAVEL ROADS - GREATER EDENDALE - IMBALI BB - PHASE 2: New road next to Zondi store, Kancane Rd, Sibukosizwe Rd UPGRADING OF GRAVEL ROADS - GREATER EDENDALE - Shembe Rd and Joe Ngidi rd UPGRADING OF GRAVEL ROADS - VULINDLELA D2069 (Mthalane Rd) UPGRADING OF GRAVEL ROADS - GREATER EDENDALE - Caluza Roads UPGRADING OF GRAVEL ROADS - GREATER EDENDALE - Smeroe roads & SW UPGRADING OF GRAVEL ROADS - GREATER EDENDALE - Snathing Rds - 5.0km - (Mvubu Rd - 0.3km, Gudlintaba Rd - 0.4km, Gudlintaba 2 Rd - 0.4km, Mpompini Rd - 0.6km, Khoza Rd - 0.8km, Magaba Rd - 0.8km and Hlathini Ext Rd - 2.0km) UPGRADE SWD IN GREATER EDENDALE - Flooding Houses in Smeroe HIGH MAST LIGHTS IN VULINDLELA & GREATER EDENDALE NDPG GRANT

KZN225 Msunduzi - Supporting Table SA36 Consolidated detailed capital budget Municipal Vote/Capital project Ref Program/Project description 4 R thousand Project number

RNMP 274

RNMP 278 RNMP 271

RNMP 264

RNMP 255

RNMP 280

RNMP 270

RNMP 284

REMP 266

RNMP 278

RNMP 262

RNMP 237

RNMP 276

RNMP 268

WS 193 WS 187 WS 188 WM 240 RNMP 253

443,158

8,000

300

–

1,700

4,000

2,500

1,500

1,500 2,000

2,000

3,500

1,700

1,000

2,500

2,000

1,500

2,500

2,000

2,500

1,000 500 10,000 8,091 4,500

10,000 264,271

8,392

300

2,500

2,000

–

– –

6,000

2,000

–

3,000

2,000

1,500

–

2,500

4,000 15,000 300 7,500 5,000

10,000 252,390

9,000

200

3,000

–

– –

2,500

–

3,000

5,000 3,000 6,000 7,500 6,000

NEW

RENEWAL

RENEWAL RENEWAL

RENEWAL

NEW

RENEWAL

RENEWAL RENEWAL RENEWAL RENEWAL RENEWAL

2013/14 to 2015/16

108

Entity Capital expenditure

List all capital projects grouped by Entity Entity A Water project A Entity B Electricity project B

KZN225 Msunduzi - Supporting Table SA36 Consolidated detailed capital budget Municipal Vote/Capital project Ref Program/Project description 4 R thousand Project number

– –

– 443,158

– 264,271

– 252,390

MSUNDUZI ANNUAL DRAFT BUDGET

420,030

Net Property Rates

2011/12

213,633

Other Revenue by source Airport Forestry Market Burials & Crematoriums Buildings Reconnections Training Levy Recoveries Hullet External Charges

Net Service charges - refuse revenue

– 65,559

– 53,287

65,559

102,592

270,107

53,287

76,207

Net Service charges - sanitation revenue

Service charges - refuse revenue Total refuse removal revenue Total landfill revenue less Revenue Foregone

76,207

Service charges - sanitation revenue Total Service charges - sanitation revenue less Revenue Foregone

3,461 12,871 17,175 1,258 1,953 12,602 3,147 1,553

70,091

(14)

70,077

107,507

110,386 2,879

288,345

78,752

8,520

87,272

114,000

130,567 16,567

317,354

328,337 10,983

Net Service charges - water revenue

345,941 57,596

213,633

270,107

816,173 1,011,459 1,212,660 1,416,917 6

1,416,917

Service charges - water revenue Total Service charges - water revenue less Revenue Foregone

1,216,308 3,648

576,402

862,061 285,660

Net Service charges - electricity revenue

1,011,459

505,310

878,862 373,552

816,173

448,257

Original Budget

Service charges - electricity revenue Total Service charges - electricity revenue less Revenue Foregone

2010/11

Audited Audited Audited Outcome Outcome Outcome

2009/10

420,030

Ref

Property rates Total Property Rates less Revenue Foregone

REVENUE ITEMS:

R thousand

Description

KZN225 Msunduzi - Supporting Table SA1 Supportinging detail to 'Budgeted Financial Performance'

Table 44 MBRR Table SA1 - Supporting detail to budgeted financial performance

2.7. Other supporting documents

1,417,115

576,402

862,061 285,660

Full Year Forecast

73,547

125,263

339,545

73,547

125,263

339,545

1,417,115 1,417,115

1,417,115

576,402

862,061 285,660

Adjusted Budget

Current Year 2012/13

1,565,566 6,739

607,308

974,813 367,505

Budget Year 2013/14

1,721,470 6,760

664,116

1,051,833 387,718

Budget Year +1 2014/15

1,892,963 6,783

701,442

1,110,484 409,042

Budget Year +2 2015/16

73,547

125,263

339,545

3,387 – 17,982 1,125 1,606 11,061 3,500 –

77,592

2,613

80,205

132,153

139,811 7,658

378,445

396,383 17,938

3,387 – 18,881 1,180 1,694 11,578 3,693 –

81,841

2,757

84,597

139,281

147,361 8,079

398,902

417,808 18,906

3,387 – 17,841 1,245 1,788 12,215 3,896 –

86,311

2,908

89,219

146,795

155,318 8,524

420,454

440,382 19,928

1,417,115 1,558,827 1,714,709 1,886,180

1,417,115

576,402

862,061 285,660

Pre-audit outcome

2013/14 Medium Term Revenue & Expenditure Framework

2013/14 to 2015/16

109

110

Bulk purchases

Total Depreciation & asset impairment

Depreciation & asset impairment Depreciation of Property, Plant & Equipment Lease amortisation Capital asset impairment Depreciation resulting from revaluation of PPE

Total Contributions recognised - capital

Contributions recognised - capital List contributions by contract

Total Employee related costs

Less: Employees costs capitalised to PPE

Employee related costs Basic Salaries and Wages Pension and UIF Contributions Medical Aid Contributions Overtime Performance Bonus Motor Vehicle Allowance Cellphone Allowance Housing Allowances Other benefits and allowances Payments in lieu of leave Long service awards Post-retirement benefit obligations

sub-total

10 1

4 5

Total 'Other' Revenue

EXPENDITURE ITEMS:

Ref

Rates Certificates Water Sundry Other Revenue Sundry Income

R thousand

Description

2010/11

2011/12

24,162 3,648 116,396 15,796

20,754 5,171 107,053 13,979

253,485

1,260

397 124,044

252,225

–

634,106

123,646

–

626,885

634,106

24,922

45,438

626,885

449,181

516,909

434,490

568,910

273,650

273,064 – 586

–

666,198

16,245

3,754 10,738

32,352

456,796 86,399 32,577 27,337

503,043

884 571 447,568 –

Audited Audited Audited Outcome Outcome Outcome

2009/10

158,000

–

713,415

16,770

3,972 14,747

14,189

520,376 91,266 32,720 19,375

49,785

Original Budget

KZN225 Msunduzi - Supporting Table SA1 Supportinging detail to 'Budgeted Financial Performance'

158,000

–

731,928

507,969 101,066 32,865 26,671 – 25,113 – 3,487 17,541 – 17,216

88,689

Adjusted Budget

158,000

–

731,928

507,969 101,066 32,865 26,671 – 25,113 – 3,487 17,541 – 17,216

88,689

Full Year Forecast

Current Year 2012/13

158,000

–

731,928

507,969 101,066 32,865 26,671 – 25,113 – 3,487 17,541 – 17,216

88,689

Pre-audit outcome

222,212

–

779,721

18,360

3,713 8,785

34,085

543,527 143,724 – 27,527

48,011

– – 1 9,349

Budget Year 2013/14

256,533

–

819,440

19,554

3,955 9,355

35,944

568,665 153,066 – 28,902

49,222

– – 1 8,808

Budget Year +1 2014/15

282,183

–

861,792

20,825

4,212 9,931

604,891 163,015 – 30,347 – 28,571

48,825

– – 1 8,453

Budget Year +2 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

MSUNDUZI ANNUAL DRAFT BUDGET

Other Expenditure By Type Collection costs Contributions to 'other' provisions Consultant fees Audit fees General expenses Mayors Projects Bad Debts - Provision Pension Payable Interest Paid Government Grant Expenditure Extra Ordinary Items Cost Of Imcome Forgone External Services

Total contracted services

Allocations to organs of state: Electricity Water Sanitation Other

Contracted services Security Contract External Cashiers External Services

Total transfers and grants

sub-total

835,255

2,461

–

4,342

4,342 –

804,979

Total bulk purchases

Transfers and grants Cash transfers and grants Non-cash transfers and grants

2010/11

2011/12

676,256

1,664

–

3,967

3,967 –

994,366

729,325 265,041

1,073,681 309,243

Original Budget 1,406,504

Adjusted Budget 1,406,504

Full Year Forecast

Current Year 2012/13

1,406,504

Pre-audit outcome 1,123,929 369,961

Budget Year 2013/14 1,262,429 388,205

Budget Year +1 2014/15 1,350,799 419,261

Budget Year +2 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

2,803

28,390 2,803 2,803

29,535 2,803 2,803

3,648

3,253

59,886

3,512

57,176

59,886

42,208

40,384 57,176

17,678

5,274

5,274 –

16,792

5,027

5,027 –

3,451 4,923 179,616 6,485

7,212 4,068 276,289 2,250

65,754

16,665 6,550 42,539

4,500

4,500 –

2,454 4,475 157,383 6,185

7,212 4,068 278,539

65,754

16,665 6,550 42,539

4,500

4,500 –

3,302 4,034 41,776 – 58,210 – 71,449 4,144 – 300,174 41,476

7,212 4,068 276,287 2,250

65,754

16,665 6,550 42,539

4,500

4,500 –

3,102 1,113 4,018 196,546

56,948

16,497 5,820 34,631

4,500

4,500 –

1,540

67,803

–

67,803

21,091 5,236 41,476

4,144

4,144 –

29,680 2,803

3,821

29,175 5,415 218,481 6,801

3,412

61,919

43,364

18,556

5,563

5,563 –

1,217,335 1,382,923 1,406,504 1,406,504 1,406,504 1,493,890 1,650,634 1,770,060

919,410 297,925

Audited Audited Audited Outcome Outcome Outcome

2009/10

568,236 236,743 1

Ref

Electricity Bulk Purchases Water Bulk Purchases

R thousand

Description

KZN225 Msunduzi - Supporting Table SA1 Supportinging detail to 'Budgeted Financial Performance'

2013/14 to 2015/16

111

112 1 8

"Repairs and Maintenance by Expenditure Item" Employee related costs Other materials Contracted Services Other Expenditure

Total Repairs and Maintenance Expenditure

Ref

Total 'Other' Expenditure

Distribution Wages DownTime Leave/Sickpay Loss on Sale of Assets Operating Costs - Vulindlela Telephones Eskom Payments Hire Charges Petrol and Lubricants Distribution Plant Hire Poor Relief Repairs and Maintenance Discount to Bulk Consumers Insurance General

R thousand

Description

2010/11

2011/12

735,314

57,394

66,285 58,214,303 66,285 58,214,303

903,640

65,924

39,510 39,510

702,148

54,380 16,217 – 10,350 – 7,001 14,612 18,222 15,751 – 39,510

Audited Audited Audited Outcome Outcome Outcome

2009/10

89,185 89,185

290,862

89,185

Original Budget

KZN225 Msunduzi - Supporting Table SA1 Supportinging detail to 'Budgeted Financial Performance'

89,288 89,288

388,332

89,288

6,424

Adjusted Budget

89,288 89,288

388,334

89,288

6,424

Full Year Forecast

Current Year 2012/13

89,288 89,288

388,334

89,288

6,424

Pre-audit outcome

95,314 95,314

404,483

1,585 3,916 6,449 7,986 14,840 22,365 19,968 18,791 95,314 2,155 1,666

Budget Year 2013/14

99,643 99,643

435,248

– 4,106 6,726 8,386 15,609 23,547 21,120 19,475 99,643 2,273 1,794

Budget Year +1 2014/15

130,802 130,802

537,811

– 4,307 7,062 8,426 15,812 24,933 22,354 20,196 130,802 2,398 1,933

Budget Year +2 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

MSUNDUZI ANNUAL DRAFT BUDGET

2013/14 to 2015/16 Table 45 MBRR Table SA2 – Matrix financial performance budget (revenue source/expenditure type and department) KZN225 Msunduzi - Supporting Table SA2 Consolidated Matrix Financial Performance Budget (revenue source/expenditure type & dept.) Description R thousand Revenue By Source Property rates Property rates - penalties & 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 Interest earned - external investments Interest earned - outstanding debtors Dividends received Fines Licences and permits Agency services Other revenue Transfers recognised - operational Gains on disposal of PPE Total Revenue (excluding capital transfers and contributions) Expenditure By Type Employee related costs Remuneration of councillors Debt impairment Depreciation & asset impairment Finance charges Bulk purchases Other materials Contracted services Transfers and grants Other expenditure Loss on disposal of PPE Total Expenditure

Ref Vote 1 Vote 2 Vote 3 Vote 4 Vote 5 Vote 6 1 Corporate Financial Infrastructure Sustainable [NAME OF [NAME OF Services Management Development, Community VOTE 5] VOTE 6] Area Service Service – –

608,104 37,363

–

– – –

– – – – – 26,343 18,941

1,558,827 373,500 132,153 77,592

–

– –

– – –

–

1,398,344

2,142,072

–

– –

770,620 – 137,510 – 64,601

– –

– 36,419

189,600 – 1,498,061

– –

16,792 –

– 5,027 755,200 –

– –

–

608,104 37,363 1,558,827 373,500 132,153 77,592 – 26,343 18,941

1,255 – 5,634 48 586 48,011 652,059 –

– –

–

Total

1,255 – 5,634 48 586 48,011 652,059 – –

– 3,540,416

770,620 36,419 137,510 189,600 64,601 1,498,061 – 16,792 5,027 755,200 –

16,792

1,732,958

1,687,661

36,419

–

– 3,473,831

Surplus/(Deficit) Transfers recognised - capital Contributions recognised - capital Contributed assets

(16,792)

(334,614)

454,411 383,158

(36,419)

–

66,585 383,158 – –

Surplus/(Deficit) after capital transfers & contributions

(16,792)

(334,614)

837,569

(36,419)

–

449,743

113

114 4

Non current liabilities - Borrowing Borrowing Finance leases (including PPP asset element)

Total Non current liabilities - Borrowing

533,847

Total Trade and other payables

570,129

562,979 7,150

370,452 140,882 22,513

Trade and other payables Trade and other creditors Unspent conditional transfers VAT

3,443

Total Current liabilities - Borrowing

1,056,123 6,344,394

3,443

Current liabilities - Borrowing Short term loans (other than bank overdraft) Current portion of long-term liabilities

LIABILITIES

Total Property, plant and equipment (PPE)

7,400,517

518,942

514,616 4,326

527,157

364,435 121,164 41,559

2,861

1,034,085 6,397,646

7,431,732

577,963

575,954 2,008

601,139

399,032 149,448 52,660

43,584

â&#x20AC;&#x201C; 43,584

1,303,576 6,361,643

7,665,219

79,141

647,309

262,607

79,141 262,607

183,466

43,584

1,211,524 6,708,834

7,920,358

(686,907) (250,342)

737,498

987,841 (250,342)

648,239

183,466

43,584

1,211,524 6,708,834

7,920,358

(686,907) (250,342)

737,498

987,841 (250,342)

511,892

647,309

262,607

79,141

183,466

43,584

1,211,524 6,708,834

7,920,358

(1,373,814) (500,685)

737,498

987,841 (250,342)

648,239

Full Year Forecast

647,309

262,607

79,141

183,466

43,584

1,211,524 6,708,834

7,920,358

(1,373,814) (500,685)

737,498

987,841 (250,342)

648,239

Pre-audit outcome

573,000

291,938

83,336

208,603

38,030

1,275,735 6,504,318

7,780,053

(1,052,407) (137,510)

1,102,686

1,240,196 (137,510)

539,022

Budget Year 2013/14

503,000

308,538

87,419

221,119

36,129

1,327,054 6,479,146

7,806,200

(952,102) (154,111)

937,055

1,091,166 (154,111)

565,434

Budget Year +1 2014/15

430,000

326,176

91,790

234,386

34,323

1,268,901 6,661,730

7,930,631

(454,210) (158,637)

811,384

970,021 (158,637)

593,706

Budget Year +2 2015/16

(430,578) (525,990) (584,357) (937,250) (937,250) (1,874,499) (1,874,499) (1,189,917) (1,106,213) (612,847)

Property, plant and equipment (PPE) PPE at cost/valuation (excl. finance leases) Leases recognised as PPE Less: Accumulated depreciation

(525,990) (58,210) (157)

542,688

561,104

Adjusted Budget

2013/14 Medium Term Revenue & Expenditure Framework

Balance at end of year

(430,578) (96,000) 588

352,890

878,881 (525,990)

282,404

Original Budget

Current Year 2012/13

(182,000) (250,540) 1,962

214,804

Total Consumer debtors

2011/12

Debt impairment provision Balance at the beginning of the year Contributions to the provision Bad debts written off

645,382 (430,578)

Consumer debtors Consumer debtors Less: Provision for debt impairment

118,689

Total Call investment deposits

2010/11

Audited Audited Audited Outcome Outcome Outcome

2009/10

118,689 2

Ref

Call investment deposits Call deposits < 90 days Other current investments > 90 days

ASSETS

R thousand

Description

KZN225 Msunduzi - Supporting Table SA3 Supportinging detail to 'Budgeted Financial Position'

Table 46 MBRR Table SA3 â&#x20AC;&#x201C; Supporting detail to Statement of Financial Position

MSUNDUZI ANNUAL DRAFT BUDGET

2010/11

2011/12

2 2

Total Reserves

TOTAL COMMUNITY WEALTH/EQUITY

Reserves Housing Development Fund Capital replacement Self-insurance Other reserves 53,214

52,480

55,526

55,526 – – – 53,258

54,438 – (1,180) – 53,258

54,438 – (1,180) –

7,593,742 8,793 –

5,917,170 6,185,442 6,348,106 7,519,443 7,655,793

53,214

52,480

7,461,041 5,144 –

5,864,690 6,132,228 6,292,580 7,466,185 7,602,535

6,052,849 239,731 –

Accumulated Surplus/(Deficit)

7,593,742

2,585

– 2,585

–

6,037,415 94,814 –

7,461,041

2,585

– 2,585

–

Adjusted Budget

6,095,940 (231,250) –

6,052,849

308,270

22,546

285,724

Original Budget

–

7,655,791

53,258

54,438 – (1,180) –

7,602,533

7,593,741 8,792 –

7,593,741

2,585

– 2,585

Full Year Forecast

Current Year 2012/13

6,037,415

232,001

20,362 –

3,624 – 154,721

211,638

151,097

Audited Audited Audited Outcome Outcome Outcome

2009/10

6,095,940

Ref

Accumulated Surplus/(Deficit) Accumulated Surplus/(Deficit) - opening balance GRAP adjustments Restated balance Surplus/(Deficit) Other adjustments

CHANGES IN NET ASSETS

Total Provisions - non-current

Provisions - non-current Retirement benefits List other major provision items Refuse landfill site rehabilitation Other

R thousand

Description

KZN225 Msunduzi - Supporting Table SA3 Supportinging detail to 'Budgeted Financial Position'

–

7,655,791

53,258

54,438 – (1,180) –

7,602,533

7,593,741 8,792 –

7,593,741

2,585

– 2,585

Pre-audit outcome

–

– –

–

– –

–

8,501,005 252,391

8,501,005

53,214

53,214 7,650,985 8,806,610

58,829

(1,303) –

(1,242) – 56,081

60,132

7,762,276

– –

Budget Year +2 2015/16

7,592,156 8,753,396

7,071,000 268,828 252,327

7,071,000

Budget Year +1 2014/15

57,323

7,706,195

6,990,290 449,743 266,161

6,990,290

Budget Year 2013/14

2013/14 Medium Term Revenue & Expenditure Framework

2013/14 to 2015/16

115

116

Household/demographics (000) Number of people in municipal area

Poverty profiles (no. of households) < R2 060 per household per month Insert description

Monthly household income (no. of households) No income R1 - R1 600 R1 601 - R3 200 R3 201 - R6 400 R6 401 - R12 800 R12 801 - R25 600 R25 601 - R51 200 R52 201 - R102 400 R102 401 - R204 800 R204 801 - R409 600 R409 601 - R819 200 > R819 200

Unemployment

Males aged 15 - 34

Females aged 15 - 34

Males aged 5 - 14

Females aged 5 - 14

Demographics Population

Description of economic indicator

13 2

1, 12

Statistics South Africa

Census Count/ Estimate Census Count/ Estimate Census Count/ Estimate Census Count/ Estimate Census Count/ Estimate Census Count/ Estimate

552 837

Ref. Basis of calcu- 1996 2001 lation Census Census

616,730

123

617

97,816

122,889

121,878

62,027

62 122

60,191

616,730

Outcome

2009/10

617

2007 Survey

617

97,816

122,889

121,878

62,027

60,191

616,730

Outcome

2010/11

KZN225 Msunduzi - Supporting Table SA9 Social, economic and demographic statistics and assumptions

617

97,816

122,889

121,878

62,027

60,191

616,730

Outcome

2011/12

617

97,816

122,889

121,878

62,027

60,191

616,730

Original Budget

Current Year 2012/13

617

119,039 77,281 28,922 22,852 5968 3086 461 581 No Data No Data No Data

97,816

240,525

228,190

197,354

166,517

616,730

Outcome

617

119,039 77,281 28,922 22,852 5968 3086 461 581 No Data No Data No Data

97,816

240,525

228,190

197,354

166,517

616,730

617

119,039 77,281 28,922 22,852 5968 3086 461 581 No Data No Data No Data

97,816

240,525

228,190

197,354

166,517

616,730

Outcome Outcome

2013/14 Medium Term Revenue & Expenditure Framework

MSUNDUZI ANNUAL DRAFT BUDGET

Economic Inflation/inflation outlook (CPIX) Interest rate - borrowing Interest rate - investment Remuneration increases Consumption growth (electricity) Consumption growth (water)

Collection rates Property tax/service charges Rental of facilities & equipment Interest - external investments Interest - debtors Revenue from agency services

Total new housing dwellings

Statistics South Africa Statistics South Africa

Statistics South Africa

2,155,151

134,390

78,268

10,369

67,899

134,390

2007 Survey

2,155,151

134,390

78,268

10,369

67,899

9.0% 60.0%

10.4% 14.0% 6.3% 8.5%

2,289,541

2,155,151

134,390

78,268

10,369

67,899

134

Outcome

134

2010/11

2009/10

- 2,289,541 2,289,541

Ref. Basis of calcu- 1996 2001 lation Census Census

Dwellings provided by private sector

Dwellings provided by province/s

Total number of households Dwellings provided by municipality

Informal

Housing statistics Formal

Number of poor people in municipal area Number of households in municipal area Number of poor households in municipal area Definition of poor household (R per month)

Description of economic indicator

KZN225 Msunduzi - Supporting Table SA9 Social, economic and demographic statistics and assumptions

2,155,151

134,390

78,268

10,369

67,899

134

Original Budget

Current Year 2012/13

4.0% 9.0% 5.0% 8.5%

5.0% 89.5%

89.5%

4.0% 9.0% 5.0% 7.0% 8.0% 8.0%

2,289,541 2,289,541

2,155,151

134,390

78,268

10,369

67,899

134

Outcome

2011/12

No Data

No Data No Data No Data No Data No Data

No Data No Data No Data No Data No Data No Data

2,289,541

2,155,151

134,390

No Data

No Data No Data No Data No Data No Data

No Data No Data No Data No Data No Data No Data

No Data

134

No Data

No Data No Data No Data No Data No Data

No Data No Data No Data No Data No Data No Data

No Data

134

No Data

Outcome Outcome

134

No Data

Outcome

2013/14 Medium Term Revenue & Expenditure Framework

2013/14 to 2015/16

117

MSUNDUZI ANNUAL DRAFT BUDGET 2.8. Municipal manager’s quality certificate I …………………………………, Process Manager: Budget and Financial of Msunduzi Local Municipality, hereby certify that the annual budget and supporting documentation have been prepared in accordance with the Municipal Finance Management Act and the regulations made under the Act, and that the annual budget and supporting documents are consistent with the Integrated Development Plan of the municipality. Print Name _____________________________________________ Process Manager: Budget and Financial of Msunduzi Municipality (KZN225) Signature ______________________________________________ Date _____________________________

118

Audited Outcome

R thousands

75,273 804,979

Finance charges

Materials and bulk purchases

578,286

385,630

13,752

1,449,717

474,615

831,277

6,766,541 573,844

Total current liabilities

448,454

176,033

–

97,626

Total non current assets

Total current assets

Financial position

Total sources of capital funds

Internally generated funds

Borrowing

–

78,407

Transfers recognised - capital

Public contributions & donations

176,033

119

600,934

6,816,930

719,535

111,149

–

26,495

–

84,654

111,149

– 94,814

–

Capital expenditure

Capital expenditure & funds sources

Surplus/(Deficit) for the year

(231,250)

– 94,814

– (231,250)

Surplus/(Deficit) after capital transfers & contributions

–

94,814

Contributions recognised - capital & contributed assets

(231,250) –

Share of surplus/ (deficit) of associate

591,046

500,669

25,907

1,678,603

536,555

73,250

365,204

12,100

1,927,023

610,214

Original Budget

117,934

422,369

18,356

1,955,471

623,903

Adjusted Budget

117,934

422,369

18,356

1,955,471

623,903

Full Year Forecast

Current Year 2012/13

828,161

4,144

1,217,335

72,134

273,650

31,427

666,198

598,153

4,500

1,397,078

77,500

158,000

34,000

713,415

704,429

4,500

1,425,550

70,831

158,000

34,001

731,928

704,431

4,500

1,425,550

70,831

158,000

34,000

731,928

704,431

4,500

1,425,550

70,831

158,000

34,000

731,928

3,138,031

117,933

422,369

18,357

1,955,471

623,903

Pre-audit outcome

718,931

6,754,296

1,193,710

223,563

74,889

–

148,674

223,563

239,731

–

239,731

–

239,731

377,021

7,129,993

1,416,365

230,014

–

230,014

5,144

–

5,144

–

5,144

377,021

7,129,994

1,552,712

309,756

45,827

47,075

135

216,719

309,756

8,793

–

8,793

–

8,793

377,021

7,129,994

1,552,712

309,756

45,827

47,075

135

216,719

309,756

8,792

–

8,792

–

8,792

377,021

7,129,994

1,552,712

309,756

45,827

47,075

135

216,719

309,756

8,792

–

8,792

–

8,792

2,806,890 2,807,186 3,093,048 2,982,646 3,129,239 3,129,239 3,129,240

1,151,981

3,967

994,366

71,568

253,485

18,418

634,106

Transfers recognised - capital

Surplus/(Deficit)

Total Expenditure

Other expenditure

4,342

124,044

Depreciation & asset impairment

Transfers and grants

19,386

626,885

Remuneration of councillors

Employee costs

2011/12

Audited Audited Outcome Outcome

2010/11

2,575,640 2,902,000 3,332,779 2,987,790 3,138,032 3,138,032

614,234

Other own revenue

Total Revenue (excluding capital transfers and contributions)

355,033

Transfers recognised - operational

6,757

1,159,301

Service charges

Investment revenue

440,315

Property rates

Financial Performance

2009/10

Description

KZN225 Msunduzi - Table A1 Consolidated Budget Summary

742,242

Budget Year +2 2015/16

77,876

402,067

27,454

80,624

422,980

28,519

2,334,733 2,539,739

702,973

Budget Year +1 2014/15

625,768

5,274

1,675,853

59,255

256,533

38,422

819,440

723,833

5,563

1,795,718

54,480

282,183

40,535

861,792

403,909

6,923,709

1,815,476

443,159

60,000

–

383,158

443,158

449,743

–

449,743

–

383,158

66,585

50,001

252,390

50,000

–

202,390

252,390

252,391

–

252,391

–

202,390

422,230

6,896,753

455,604

7,083,277

1,679,462 2,608,937

264,271

60,000

–

204,271

264,271

268,828

–

268,828

–

204,271

64,557

3,224,899 3,480,545 3,764,103

599,168

5,027

1,517,751

64,600

222,212

36,419

779,721

3,291,485 3,545,103 3,814,105

88,920

383,848

27,029

2,147,016

644,671

Budget Year 2013/14

2013/14 Medium Term Revenue & Expenditure Framework

2013/14 to 2015/16

120 5,916,302

Community wealth/Equity

139,592 260,699

Net cash from (used) investing

Net cash from (used) financing

Cash/cash equivalents at the year end

966,114

118,194

Repairs and Maintenance

71,326

Revenue cost of free services provided 2 – – 58

Water:

Sanitation/sewerage:

Energy:

Refuse:

Households below minimum service level

39,245

Cost of Free Basic Services provided

Free services

95,810

124,044

6,639,765

Renewal of Existing Assets

Depreciation & asset impairment

Asset register summary (WDV)

Asset management

(709,402)

Application of cash and investments

Balance - surplus (shortfall)

256,713

Cash and investments available

Cash backing/surplus reconciliation

38,087 (29,847)

Net cash from (used) operating

Cash flows

724,850

Audited Outcome

R thousands

Total non current liabilities

2009/10

Description

KZN225 Msunduzi - Table A1 Consolidated Budget Summary 2011/12

–

267,211

–

65,648

88,822

253,485

6,810,307

(347,927)

924,159

576,231

416,502

(22,046)

(302,834)

480,683

6,184,589

750,943

–

39,510

–

273,650

6,746,220

8,869

574,809

583,678

706,042

63,596

(210,387)

436,331

6,342,843

886,232

Audited Audited Outcome Outcome

2010/11

–

338,903

–

89,185

119,912

158,000

7,121,965

424,033

149,341

573,374

700,228

(19,743)

(229,484)

243,413

7,519,443

649,894

Original Budget

–

338,903

–

89,288

174,103

158,000

7,121,965

1,364,892

(655,171)

709,722

830,232

(19,743)

(263,929)

413,676

7,655,791

649,894

Adjusted Budget

–

338,903

–

89,288

174,103

158,000

7,121,965

717,583

(7,861)

709,722

830,762

(19,743)

(263,399)

413,676

7,655,791

649,894

Full Year Forecast

Current Year 2012/13

–

363,502

–

94,956

174,103

222,212

6,915,255

1,364,893

(655,172)

709,722

830,762

(19,743)

(263,399)

413,676

7,655,791

649,894

Pre-audit outcome

–

363,502

–

94,956

268,858

222,212

6,915,255

784,745

(180,982)

603,763

925,899

(41,453)

(306,951)

443,541

7,762,276

573,000

Budget Year 2013/14

792,476

(79,621)

(251,343)

170,018

8,806,610

430,000

Budget Year +2 2015/16

–

391,259

–

99,267

187,929

256,533

6,887,885

808,878

(175,531)

–

420,337

–

130,406

190,400

282,183

7,074,318

1,774,353

(117,807)

633,347 1,656,546

953,422

(39,068)

(206,075)

272,665

7,650,985

503,000

Budget Year +1 2014/15

2013/14 Medium Term Revenue & Expenditure Framework

MSUNDUZI ANNUAL DRAFT BUDGET

R thousand

465

25,601 10,811 14,790

Health

Economic and environmental services

Planning and development

Road transport

Total Revenue - Standard

85,786 169,146 69,528 54,298

Public safety

Housing

Health

40,432

Sport and recreation

419,190

Community and social services

65,625

448,665

–

514,290

Community and public safety

Corporate services

Budget and treasury office

Executive and council

Governance and administration

22,629

–

28,923

5,441

34,364

12,612

4,485

9,145

796

4,659

31,697

564

–

67,110

40,593

107,704

10,645

4,123

5,451

1,971

18,150

40,340

6,356

1,112,184

–

933

4,788

5,721

2,632

14,664

6,631

835

1,527

26,289

26,026

642,450

287

668,763

–

55,476

18,098

73,574

5,106

4,121

7,166

552

23,470

40,416

28,320

853,288

1,240

882,848

Adjusted Budget

44,062

77,360

142,243

473,549

1,069,468

28,968

90,434

170,205

508,028

1,267,996

18,309

138,721

174,132

398,569

1,557,285

19,080

85,810

138,097

452,682

1,445,525

Budget Year 2013/14

302

–

1,008

4,342

5,350

101

3,233

26,998

892

1,631

32,854

16,660

1,129,772

19,080

85,810

138,097

452,682

1,445,525

226,531

85,120

144,974

392,974

1,640,105

2,122,114 2,263,173

–

55,476

18,098

73,574

5,106

4,121

7,166

552

23,470

40,416

28,320

853,288

1,240

882,848 1,146,735

Full Year Forecast

121

55,342

34,718

173,748

94,720

44,617

403,145

84,739

477,872

–

562,611

57,570

31,956

171,160

104,373

87,882

452,941

631

487,363

488,015

46,598

36,554

177,669

77,038

38,719

376,578

270,188

206,566

71,094

547,848

35,015

20,804

203,610

72,964

53,970

386,364

274,900

140,383

60,050

475,334

35,015

20,804

203,610

72,964

53,970

386,364

274,900

128,906

71,530

475,336

25,797

19,696

205,998

75,535

62,957

389,983

204,500

482,889

63,134

750,523

27,953

20,386

232,171

79,930

66,425

426,866

186,602

496,538

66,337

749,477

3,749,374

80,548

95,059

148,808

383,327

1,880,590

2,507,785

–

1,091

5,354

6,445

108

3,260

28,412

953

1,741

34,473

18,559

1,101,246

317

1,120,123

Budget Year +1 2014/15

28,539

21,120

305,851

78,277

73,555

507,342

194,151

392,175

69,712

656,038

4,016,495

94,083

97,891

151,784

411,586

2,241,938

2,903,199

–

495

15,026

15,521

8,133

2,683

10,929

4,069

988,693

–

992,762

Budget Year +2 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

2,575,640 2,902,000 3,332,779 2,987,790 3,138,032 3,138,032 3,674,643

65,559 29,662

Other

Waste water management

Waste management

307,001 144,658

Water

945,257

Expenditure - Standard

700 1,005,928

1,119,104

Original Budget

Current Year 2012/13

1,462,475 1,762,619 2,036,663 2,268,708 2,122,114

Electricity

Trading services

–

10,779

Housing

Environmental protection

9,564 50,924

Public safety

901

5,699

Community and social services

Sport and recreation

18,662 77,867

Community and public safety

960,908

2011/12

Audited Audited Outcome Outcome

2010/11

980,034 1,029,257

Audited Outcome

2009/10

Corporate services

Budget and treasury office

Executive and council

Governance and administration

Revenue - Standard

Ref

Standard Classification Description

KZN225 Msunduzi - Table A2 Consolidated Budgeted Financial Performance (revenue and expenditure by standard classification)

2013/14 to 2015/16

122 1

R thousand

–

95,784

65,668

161,452

–

211,685

92,240

303,924

101,761 39,914

4 3

Waste management

Other

Total Expenditure - Standard

53,980

90,864

126,757 45,086

103,617

116,054

425,843

1,144,078

41,102

68,988

95,019

476,068

1,215,590

40,498

77,345

115,952

514,614

1,215,208

40,497

77,345

115,952

514,614

1,215,208

73,840

101,024

34,682

573,488

1,188,374

(231,250)

94,814

239,731

5,144

8,793

8,792

449,743

268,828

3,480,545

32,531

104,635

127,056

525,292

1,399,272

2,156,255

–

39,363

76,054

115,416

Budget Year +1 2014/15

252,391

3,764,103

103,178

110,728

268,617

467,464

1,554,321

2,401,129

–

17,777

78,639

96,416

Budget Year +2 2015/16

References 1. Government Finance Statistics Functions and Sub-functions are standardised to assist the compilation of national and international accounts for comparison purposes 2. Total Revenue by standard classification must reconcile to Total Operating Revenue shown in Budgeted Financial Performance (revenue and expenditure) 3. Total Expenditure by Standard Classification must reconcile to Total Operating Expenditure shown in Budgeted Financial Performance (revenue and expenditure) 4. All amounts must be classified under a standard classification (modified GFS). The GFS function 'Other' is only for Abbatoirs, Air Transport, Markets and Tourism - and if used must be supported by footnotes. Nothing else may be placed under 'Other'. Assign associate share to relevant classification

Surplus/(Deficit) for the year

118,086

Waste water management

936,217 416,245

–

40,603

72,383

112,986

Budget Year 2013/14

1,923,119 1,897,567

–

211,685

92,240

303,924

Full Year Forecast

2013/14 Medium Term Revenue & Expenditure Framework

2,806,890 2,807,186 3,093,048 2,982,646 3,129,239 3,129,239 3,224,899

336,009

Water

1,059,705

–

262,519

54,896

317,415

Adjusted Budget

Electricity

–

178,832

38,536

217,368

Original Budget

Current Year 2012/13

1,615,560 1,570,083 1,789,592 1,855,665 1,923,119

–

2011/12

Audited Audited Outcome Outcome

2010/11

Trading services

Environmental protection

45,815 172,120

Road transport

217,935

Audited Outcome

2009/10

Planning and development

Economic and environmental services

Ref

Standard Classification Description

KZN225 Msunduzi - Table A2 Consolidated Budgeted Financial Performance (revenue and expenditure by standard classification)

MSUNDUZI ANNUAL DRAFT BUDGET

R thousand

Municipal Manager

– –

Other Community

Other Social

123

– 10,779

Ambulance

Other

10,779

Clinics

Health

6 50,924

Housing

Other

0 206

Fire

Street Lighting

7,892 1,460

Police

Civil Defence

9,564

Public safety

901

Aged Care

Sport and recreation

–

Child Care

946

–

Cemeteries & Crematoriums

Community halls and Facilities

4,678

Libraries and Archives 71

5,699

Museums & Art Galleries etc

77,867

Community and social services

2,907

Other Admin

Community and public safety

13,214

Property Services

2,510

Human Resources

Information Technology

18,662

Corporate services

960,908

462

Budget and treasury office

465

Mayor and Council

2011/12

124

–

12,488

12,612

4,485

1,361

328

588

6,869

9,145

796

–

758

–

3,821

4,659

31,697

3,067

19,437

112

22,629

1,005,928

668

700

7,375

–

3,271

10,645

4,123

–

375

5,076

5,451

1,971

–

6,714

–

3,854

2,452

696

2,462

18,150

40,340

3,040

3,307

6,356

1,112,184

228

336

564

1,119,104

Audited Audited Outcome Outcome

2010/11

980,034 1,029,257

Audited Outcome

2009/10

Executive and council

Municipal governance and administration

Revenue - Standard

Ref

Standard Classification Description

–

2,542

2,632

14,664

1,505

–

384

4,718

6,631

835

1,075

452

1,527

26,289

256

22,993

2,765

26,026

642,450

287

668,763

Original Budget

–

5,074

5,106

4,121

1,509

–

533

5,100

7,166

552

1,702

21,768

23,470

40,416

390

24,854

3,067

28,320

853,288

1,240

–

1,240

882,848

Adjusted Budget

Budget Year 2013/14

–

5,074

5,106

4,121

1,509

–

533

5,100

7,166

552

1,702

21,768

23,470

40,416

390

24,854

3,067

28,320

853,288

1,240

–

1,240

101

3,233

21,557

–

405

5,009

26,998

892

1,132

499

1,631

32,854

271

13,466

2,911

16,660

1,129,772

302

–

302

102

108

3,260

22,586

–

430

5,366

28,412

953

1,187

554

1,741

34,473

285

15,207

3,054

18,559

1,101,246

317

–

317

1,120,123

Budget Year +1 2014/15

–

445

7,688

8,133

–

1,245

1,434

–

2,683

10,929

–

4,065

4,069

988,693

–

992,762

Budget Year +2 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

882,848 1,146,735

Full Year Forecast

Current Year 2012/13

KZN225 Msunduzi - Table A2 Consolidated Budgeted Financial Performance (revenue and expenditure by standard classification)

2013/14 to 2015/16

124 2,070

Public Buses –

144,658 144,655

Waste water management

Sewerage

Other

– – 10,327

Abattoirs

Tourism

Forestry

2,256

65,559 29,662

Solid Waste

Air Transport

65,559

Waste management

Public Toilets

Storm Water Management

307,001

Water Distribution

Water Storage

307,001

Water

11,989

–

14,893

44,062

77,360

142,238

142,243

473,549

1,069,468

945,257

Electricity Distribution

Electricity Generation

945,257 1,069,468

–

141

588

275

1,008

4,294

4,342

5,350

Budget Year 2013/14

2,122,114 2,263,173

–

163

–

628

53,747

938

55,476

595

–

17,503

18,098

73,574

Full Year Forecast

–

13,530

28,968

90,434

–

170,205

–

508,028

–

1,267,996

–

4,015

18,309

138,721

–

174,132

398,569

–

1,557,285

–

3,360

19,080

85,810

–

138,097

–

452,682

–

1,445,525

–

3,360

19,080

85,810

–

138,097

–

452,682

–

1,445,525

–

34,590

226,531

85,120

144,974

392,974

–

1,640,105

–

4,579

80,548

95,059

148,808

383,327

–

1,880,590

2,507,785

–

160

616

311

1,091

849

4,505

5,354

6,445

Budget Year +1 2014/15

–

4,337

94,083

97,891

–

151,784

–

411,586

–

2,241,938

2,903,199

–

280

216

495

2,974

11,994

15,026

15,521

Budget Year +2 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

1,267,996 1,557,285 1,445,525 1,445,525 1,640,105

1,462,475 1,762,619 2,036,663 2,268,708 2,122,114

Electricity

Trading services

–

163

–

628

53,747

938

55,476

595

–

17,503

18,098

73,574

–

126

–

558

246

933

710

–

4,078

4,788

5,721

Other

–

21,843

45,267

67,110

703

2,921

36,970

40,593

107,704

Adjusted Budget

Biodiversity & Landscape

–

188

–

786

12,687

15,263

28,923

522

–

4,919

5,441

34,364

Original Budget

Current Year 2012/13

–

159

2011/12

Audited Audited Outcome Outcome

2010/11

Pollution Control

Environmental protection

Other

Vehicle Licensing and Testing

671

11,891

Parking Garages

14,790

Roads

513

Road transport

Licensing & Regulation

–

10,298

Economic Development/Planning

Town Planning/Building enforcement

10,811

Planning and development

Audited Outcome 25,601

R thousand

2009/10

Economic and environmental services

Ref

Standard Classification Description

KZN225 Msunduzi - Table A2 Consolidated Budgeted Financial Performance (revenue and expenditure by standard classification)

MSUNDUZI ANNUAL DRAFT BUDGET

– –

Municipal Manager

17,180

–

5,519 8,263

Civil Defence

Street Lighting

69,528 54,298 21,167

Housing

Health

Clinics

Other

52,144

103,220

Fire

Police

85,786 169,146

Public safety

Sport and recreation

– 2,669

Other Social

Other Community

– 152

Aged Care

7,452

Child Care

Cemeteries & Crematoriums

Community halls and Facilities

4,093

26,066

Museums & Art Galleries etc

44,617

40,432

Libraries and Archives

125

22,860

55,342

34,718

9,806

7,225

58,125

98,591

173,748

94,720

–

172

–

6,717

–

5,831

31,877

403,145

419,190

Community and social services

38,017

46,723

–

84,739

477,872

–

562,611

Community and public safety

39,859

Other Admin

(6)

Information Technology 25,762

Human Resources

Property Services

65,625

Corporate services

448,665

–

514,290

Mayor and Council

Budget and treasury office

2011/12

15,438

Audited Audited Outcome Outcome

2010/11

14,294

Original Budget 15,720

Adjusted Budget 15,720

Full Year Forecast

Current Year 2012/13

191,941

Budget Year 2013/14

25,194

57,570

31,956

–

7,040

62,824

101,295

171,160

104,373

–

21,488

–

7,140

23,028

6,074

30,153

87,882

452,941

–

631

487,363

–

488,015

27,647

46,598

36,554

6,966

12,256

7,375

54,469

96,603

177,669

77,038

–

109

5,508

4,462

28,640

38,719

376,578

135,759

77,425

31,876

25,128

270,188

206,566

26,950

44,144

71,094

547,848

18,201

35,015

20,804

10,305

12,256

7,523

58,591

114,936

203,610

72,964

226

–

127

–

6,975

–

4,357

42,285

53,970

386,364

137,620

73,090

32,407

31,783

274,900

140,383

25,556

34,495

60,050

475,334

18,201

35,015

20,804

10,305

12,256

7,523

58,591

114,936

203,610

72,964

226

–

127

–

6,975

–

4,357

42,285

53,970

386,364

137,620

73,090

32,407

31,783

274,900

128,906

25,556

45,974

71,530

475,336

7,041

25,797

19,696

11,736

19,522

8,242

62,940

103,558

205,998

75,535

237

185

8,357

5,347

48,831

62,957

389,983

75,191

63,070

24,947

41,292

204,500

482,889

41,019

22,116

63,134

750,523

7,498

27,953

20,386

12,489

20,493

8,666

67,364

123,159

232,171

79,930

249

196

9,369

5,582

51,030

66,425

426,866

46,318

74,196

23,279

42,809

186,602

496,538

43,166

23,172

66,337

749,477

3,749,374

75,969

Budget Year +1 2014/15

7,985

28,539

21,120

12,972

21,658

9,666

73,930

187,625

305,851

78,277

260

–

205

–

9,512

–

5,831

57,746

73,555

507,342

61,719

59,007

29,294

44,131

194,151

392,175

45,432

24,280

69,712

656,038

4,016,495

89,746

Budget Year +2 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

2,575,640 2,902,000 3,332,779 2,987,790 3,138,032 3,138,032 3,674,643

17,079

Audited Outcome

2009/10

Executive and council

Municipal governance and administration

Expenditure - Standard

Total Revenue - Standard

R thousand

Markets

Ref

Standard Classification Description

KZN225 Msunduzi - Table A2 Consolidated Budgeted Financial Performance (revenue and expenditure by standard classification)

2013/14 to 2015/16

126 1

R thousand

40,146

Economic Development/Planning

10,857

Public Buses

1,059,705

336,009 118,086 100,823

Water Distribution

Waste water management

Sewerage

11,034

Air Transport

–

39,914

Other

Abattoirs

101,761

Solid Waste

9,525 101,761

Public Toilets

Waste management

7,738

Storm Water Management

Water Storage

336,009

Water

Electricity Generation

Electricity Distribution

–

11,613

53,980

90,864

7,687

6,818

112,252

126,757

416,245

936,217

–

12,063

45,086

103,617

–

116,054

425,843

1,144,078

10,312

41,102

68,988

5,958

15,556

73,504

95,019

476,068

1,215,590

–

12,290

40,498

77,345

7,724

18,487

89,740

115,952

–

514,614

–

1,215,208

–

1,710

–

645

8,317

29,931

40,603

3,750

–

68,632

72,383

112,986

18,756

Budget Year 2013/14

–

12,290

40,497

77,345

7,724

18,487

89,740

115,952

514,614

–

1,215,208

11,396

73,840

101,024

–

25,732

8,951

34,682

573,488

1,188,374

11,484

32,531

104,635

–

44,708

82,348

127,056

525,292

1,399,272

2,156,255

–

2,304

677

8,845

27,537

39,363

3,993

–

72,061

76,054

115,416

20,455

Budget Year +1 2014/15 –

–

11,562

103,178

110,728

–

142,388

126,229

268,617

–

467,464

–

1,554,321

2,401,129

–

2,362

–

717

9,475

5,223

17,777

4,249

–

74,390

78,639

96,416

20,553

Budget Year +2 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

1,923,119 1,897,567

–

1,658

–

434

61,711

147,881

211,685

3,657

–

88,582

92,240

303,924

16,815

–

Full Year Forecast

1,144,078 1,215,590 1,215,208 1,215,208

Electricity

936,217

1,615,560 1,570,083 1,789,592 1,855,665 1,923,119 1,059,705

Trading services

–

– –

–

1,658

–

434

61,711

147,881

211,685

3,657

–

88,582

92,240

303,924

16,815

–

Other

–

1,251

6,797

87,728

95,784

3,031

–

62,637

65,668

161,452

18,951

–

Adjusted Budget

Biodiversity & Landscape

–

4,719

–

25,151

232,648

262,519

5,548

19,399

29,949

54,896

317,415

32,376

–

Original Budget

Current Year 2012/13

–

1,823

–

764

11,076

165,169

178,832

5,502

–

33,034

38,536

217,368

32,483

–

1,418

–

2011/12

Audited Audited Outcome Outcome

2010/11

Pollution Control

Environmental protection

Other

Vehicle Licensing and Testing

1,017

158,829

Parking Garages

172,120

Roads

5,669

Road transport

Licensing & Regulation

–

45,815

Planning and development

Town Planning/Building enforcement

217,935

33,131

–

Audited Outcome

2009/10

Economic and environmental services

Other

Ambulance

Ref

Standard Classification Description

KZN225 Msunduzi - Table A2 Consolidated Budgeted Financial Performance (revenue and expenditure by standard classification)

MSUNDUZI ANNUAL DRAFT BUDGET

– 31,765

10,602

– 32,983

40 30,421

370

Original Budget

27,901

308

–

Adjusted Budget

27,899

308

–

Full Year Forecast

Current Year 2012/13

62,444

Budget Year 2013/14

(231,250)

94,814

239,731

5,144

8,793

8,792

449,743

268,828

3,480,545

20,626

421

Budget Year +1 2014/15

check oprev balance

check opexp balance

-0 0

0 -0

0 33

-0

0 -1

–

-0

252,391

3,764,103

91,571

Budget Year +2 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

References 1. Government Finance Statistics Functions and Sub-functions are standardised to assist national and international accounts and comparison 2. Total Revenue by Standard Classification must reconcile to total operating revenue shown in Financial Performance (revenue and expenditure) 3. Total Expenditure by Standard Classification must reconcile to total operating expenditure shown in Financial Performance (revenue and expenditure) 4. All amounts must be classified under a Standard (modified GFS) classification. The GFS function 'Other' is only for Abbatoirs, Air Transport, Markets and Tourism - and if used must be supported by footnotes. Nothing else may be placed under 'Other'. Assign associate share to relevant classification

Surplus/(Deficit) for the year

2011/12

Audited Audited Outcome Outcome

2010/11

2,806,890 2,807,186 3,093,048 2,982,646 3,129,239 3,129,239 3,224,899

19,577 3

Markets

Total Expenditure - Standard

– 9,304

Audited Outcome

Forestry

R thousand

2009/10

Tourism

Ref

Standard Classification Description

KZN225 Msunduzi - Table A2 Consolidated Budgeted Financial Performance (revenue and expenditure by standard classification)

2013/14 to 2015/16

127

128 – – – – – –

Vote 10 - [NAME OF VOTE 10]

Vote 11 - [NAME OF VOTE 11]

Vote 12 - [NAME OF VOTE 12]

Vote 13 - [NAME OF VOTE 13]

Vote 14 - [NAME OF VOTE 14]

Vote 15 - [NAME OF VOTE 15]

– – – – – – – –

Vote 6 - [NAME OF VOTE 6]

Vote 7 - [NAME OF VOTE 7]

Vote 8 - [NAME OF VOTE 8]

Vote 9 - [NAME OF VOTE 9]

Vote 10 - [NAME OF VOTE 10]

Vote 11 - [NAME OF VOTE 11]

Vote 12 - [NAME OF VOTE 12]

391,455

Vote 4 - Sustainable Community Service Delivery Provision Management

Vote 5 - [NAME OF VOTE 5]

1,928,048

470,475

16,912

Vote 3 - Infrastructure Development, Service Delivery and Maintenance Management

Vote 2 - Financial Management Area

Vote 1 - Corporate Services

–

Vote 9 - [NAME OF VOTE 9]

Expenditure by Vote to be appropriated

–

Vote 8 - [NAME OF VOTE 8]

2011/12

–

76,349

1,810,650

1,006,732

8,268

–

74,165

1,680,967

1,557,472

20,175

Audited Audited Outcome Outcome

2010/11

–

42,837

2,298,991

643,041

2,920

Original Budget

–

57,666

2,201,636

853,883

24,847

Adjusted Budget

–

57,666

2,201,636

853,883

24,847

Full Year Forecast

Current Year 2012/13

–

58,533

2,489,831

1,102,166

24,112

Budget Year 2013/14

–

445,299

1,849,196

493,683

19,009

–

462,986

2,099,834

507,856

22,373

–

408,500

2,088,990

243,368

241,789

–

418,272

2,279,080

164,160

267,727

–

418,272

2,279,080

164,160

267,727

–

415,948

2,273,399

250,009

285,544

–

457,927

2,579,886

125,765

316,966

3,749,374

–

59,375

2,713,084

952,455

24,459

Budget Year +1 2014/15

–

610,337

2,536,111

277,233

340,422

4,016,495

–

55,955

2,884,874

1,052,616

23,050

Budget Year +2 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

2,575,640 2,902,000 3,332,779 2,987,790 3,138,032 3,138,032 3,674,643

–

Vote 7 - [NAME OF VOTE 7]

–

Vote 6 - [NAME OF VOTE 6]

Total Revenue by Vote

–

Vote 5 - [NAME OF VOTE 5]

50,616

Vote 4 - Sustainable Community Service Delivery Provision Management

960,999

15,487

Audited Outcome

2009/10

1,548,538

Ref

Vote 3 - Infrastructure Development, Service Delivery and Maintenance Management

Vote 2 - Financial Management Area

Vote 1 - Corporate Services

Revenue by Vote

R thousand

Vote Description

KZN225 Msunduzi - Table A3 Consolidated Budgeted Financial Performance (revenue and expenditure by municipal vote)

MSUNDUZI ANNUAL DRAFT BUDGET

(231,250)

References 1. Insert 'Vote'; e.g. department, if different to standard classification structure 2. Must reconcile to Budgeted Financial Performance (revenue and expenditure) 3. Assign share in 'associate' to relevant Vote

Surplus/(Deficit) for the year

–

2011/12

–

– –

–

Audited Audited Outcome Outcome

2010/11

–

Original Budget

–

Adjusted Budget

–

Full Year Forecast

Current Year 2012/13 Budget Year 2013/14

–

94,814

239,731

5,144

8,793

449,743

–

268,828

3,480,545

Budget Year +1 2014/15

–

252,391

3,764,103

Budget Year +2 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

2,806,890 2,807,186 3,093,048 2,982,646 3,129,239 3,129,239 3,224,899

Vote 15 - [NAME OF VOTE 15] 2

–

Total Expenditure by Vote

–

Audited Outcome

2009/10

Vote 14 - [NAME OF VOTE 14]

Ref

Vote 13 - [NAME OF VOTE 13]

R thousand

Vote Description

KZN225 Msunduzi - Table A3 Consolidated Budgeted Financial Performance (revenue and expenditure by municipal vote)

2013/14 to 2015/16

129

130 544

5,857

729

1,075

8,268

212

1,005,364

506

630

268

1,109,064

2,323

601

445,215

1,557,472

160

16,477

3,148

336

20,175

287

639,825

2,619

310

643,041

135

–

2,763

–

2,920

Original Budget

288

851,470

1,814

309

853,883

104

942

19,637

546

3,064

555

24,847

Adjusted Budget

288

851,470

1,814

309

853,883

104

942

19,637

546

3,064

555

24,847

Full Year Forecast

Current Year 2012/13

291

1,099,735

1,829

312

1,102,166

105

19,800

550

3,089

560

24,112

Budget Year 2013/14

7,990

32,973

4.1 - Community Services Provision Management

4.3 - Regional Community Services Provision Management

50,616

Vote 4 - Sustainable Community Service Delivery Provision Management

9,652

451,852

3.6 - Water Distribution and Sanitation Management

4.2 - Public Safety, Enforcement and Disaster Management

13,808 65,559

3.5 - Waste Management

13,813

3.4 - Roads and Stormwater

58,044

3.3 - Municipal Infrastructure Planning, Funding, Maintenance and Development Management

945,463

32,093

7,818

36,439

76,349

611,778

81,349

33,596

11,374

3,991

1,068,562

30,492

5,999

37,674

74,165

671,514

97,153

73,812

8,705

7,002

822,781

8,174

5,617

29,047

42,837

572,678

138,744

6,176

9,961

14,123

1,557,309

31,553

6,045

20,068

57,666

598,414

85,832

58,099

10,150

3,592

1,445,549

31,553

6,045

20,068

57,666

598,414

85,832

58,099

10,150

3,592

1,445,549

32,202

6,095

20,235

58,533

474,100

89,182

66,306

10,234

3,622

1,846,387

32,666

6,183

20,526

59,375

695,366

90,466

67,260

10,382

3,674

1,845,937

2,713,084

295

949,988

1,855

317

952,455

106

20,085

558

3,134

568

24,459

Budget Year +1 2014/15

30,784

5,827

19,344

55,955

862,158

105,254

63,385

9,784

5,330

1,838,963

2,884,874

278

1,050,291

1,748

298

1,052,616

100

18,928

526

2,953

535

23,050

Budget Year +2 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

1,548,538 1,810,650 1,680,967 2,298,991 2,201,636 2,201,636 2,489,831

889,491

1,219

769

69,487

2011/12

Audited Audited Outcome Outcome

2010/11

960,999 1,006,732

3.2 - Human Settlement Development Management

3.1 - Electricity distribution Management

Vote 3 - Infrastructure Development, Service Delivery and Maintenance Management

2.5 - Supply Chain Management

2.4 - Revenue Management

2.3 - Financial Control and Cash Management

2.2 - Expenditure Management

2.1 - Budget & Treasury Management

Vote 2 - Financial Management Area

1.6 - Management Information Services

1.7 - Marketing and Public Relations Management

976 757

1.5 - Local Economic Development Management

13,245

–

475

15,487

Audited Outcome

2009/10

Ref

1.4 - Legislative Compliance

1.3 - Human Resources Management

1.2 - Enterprise Wide Risk Management & Audit and Compliance

1.1 - Council and Committee Support

Vote 1 - Corporate Services

Revenue by Vote

R thousand

Vote Description

KZN225 Msunduzi - Table A3 Consolidated Budgeted Financial Performance (revenue and expenditure by municipal vote)A

MSUNDUZI ANNUAL DRAFT BUDGET

466

–

490,919

(25)

2,789

493,683

8,924

9,019

934

131

19,009

18,837

485,710

–

3,308

–

507,856

9,283

–

8,678

447

–

3,820

144

22,373

26,111

167,749

26,940

9,871

12,697

243,368

38,864

33,482

11,391

85,971

12,152

4,373

55,556

241,789

28,751

89,936

29,095

12,057

4,321

164,160

36,814

34,243

33,819

71,673

17,328

10,129

63,721

267,727

28,751

89,936

29,095

12,057

4,321

164,160

36,814

34,243

33,819

71,673

17,328

10,129

63,721

267,727

30,772

164,980

36,728

12,904

4,625

250,009

39,401

36,649

36,196

76,711

18,546

10,839

67,201

285,544

129,478 166,485 95,492

4.2 - Public Safety, Enforcement and Disaster Management

4.3 - Regional Community Services Provision Management

391,455

Vote 4 - Sustainable Community Service Delivery Provision Management

4.1 - Community Services Provision Management

111,280 439,777

170,311

3.4 - Roads and Stormwater

3.6 - Water Distribution and Sanitation Management

37,449

3.5 - Waste Management

101,262

3.3 - Municipal Infrastructure Planning, Funding, Maintenance and Development Management

1,067,969

131

109,213

169,430

166,656

445,299

455,249

165,721

200,399

72,167

9,323

946,336

106,925

176,699

179,363

462,986

455,749

175,440

233,112

46,161

45,294

1,144,078

90,707

161,474

156,318

408,500

464,849

126,784

161,738

92,405

15,366

1,227,846

95,559

184,705

138,008

418,272

513,463

143,006

290,647

96,148

8,437

1,227,379

95,559

184,705

138,008

418,272

513,463

143,006

290,647

96,148

8,437

1,227,379

105,069

160,324

150,555

415,948

575,098

157,666

319,271

107,512

9,030

1,104,822

1,928,048 1,849,196 2,099,834 2,088,990 2,279,080 2,279,080 2,273,399

16,596

449,558

(7)

4,328

470,475

(6)

3.2 - Human Settlement Development Management

3.1 - Electricity distribution Management

Vote 3 - Infrastructure Development, Service Delivery and Maintenance Management

2.5 - Supply Chain Management

2.4 - Revenue Management

2.3 - Financial Control and Cash Management

2.2 - Expenditure Management

2.1 - Budget & Treasury Management

Vote 2 - Financial Management Area

1.7 - Marketing and Public Relations Management

12,638

1.5 - Local Economic Development Management

1.6 - Management Information Services

171

3,595

16,912

1.4 - Legislative Compliance

1.3 - Human Resources Management

1.2 - Enterprise Wide Risk Management & Audit and Compliance

1.1 - Council and Committee Support

Vote 1 - Corporate Services

Budget Year 2013/14

2,575,640 2,902,000 3,332,779 2,987,790 3,138,032 3,138,032 3,674,643

Full Year Forecast

Adjusted Budget

136,864

159,506

161,557

457,927

612,636

170,467

349,207

112,555

9,877

1,325,145

2,579,886

33,657

33,288

39,647

14,114

5,059

125,765

43,095

40,086

39,590

83,903

22,609

14,179

73,503

316,966

3,749,374

Budget Year +1 2014/15

211,289

222,953

176,095

610,337

493,865

185,807

348,248

122,683

10,765

1,374,742

2,536,111

36,686

176,787

42,712

15,384

5,664

277,233

46,973

43,693

43,153

91,454

22,110

12,922

80,117

340,422

4,016,495

Budget Year +2 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

Original Budget

Current Year 2012/13

Total Revenue by Vote

2011/12

Audited Audited Outcome Outcome

2010/11

Expenditure by Vote

2009/10 Audited Outcome

Ref

R thousand

Vote Description

KZN225 Msunduzi - Table A3 Consolidated Budgeted Financial Performance (revenue and expenditure by municipal vote)A

2013/14 to 2015/16

132 94,814

239,731

5,144

8,793

References 1. Insert 'Vote'; e.g. Department, if different to standard structure 2. Must reconcile to Financial Performance ('Revenue and Expenditure by Standard Classification' and 'Revenue and Expenditure') 3. Assign share in 'associate' to relevant Vote

(231,250)

8,793

449,743

Budget Year 2013/14

2,806,890 2,807,186 3,093,048 2,982,646 3,129,239 3,129,239 3,224,899

Full Year Forecast

Adjusted Budget

268,828

3,480,545

Budget Year +1 2014/15

252,391

3,764,103

Budget Year +2 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

Original Budget

Current Year 2012/13

Surplus/(Deficit) for the year

2011/12

Audited Audited Outcome Outcome

2010/11

Total Expenditure by Vote

2009/10 Audited Outcome

Ref

R thousand

Vote Description

KZN225 Msunduzi - Table A3 Consolidated Budgeted Financial Performance (revenue and expenditure by municipal vote)A

MSUNDUZI ANNUAL DRAFT BUDGET

Service charges - refuse revenue

76,207

Interest earned - outstanding debtors

Other expenditure

133

Total Expenditure

516,909

385,630

577

5,354

–

38,044

13,752

17,313

–

65,559

102,592

270,107

1,011,459

26,358

448,257

503,043

500,669

374

3,813

–

65,794

25,907

17,944

70,091

107,507

288,345

1,212,660

31,244

505,310

49,785

365,204

382

3,475

–

12,100

19,534

–

78,752

114,000

317,354

1,416,917

33,812

576,402

Original Budget

88,689

422,369

533

3,566

–

1,152

18,356

23,949

–

73,547

125,263

339,545

1,417,115

47,501

576,402

Adjusted Budget

88,689

422,369

533

3,566

–

1,152

18,356

23,949

73,547

125,263

339,545

1,417,115

47,501

576,402

Full Year Forecast

Current Year 2012/13

(37)

735,314

3,967

–

994,366

71,568

253,485

96,000

18,418

634,106

–

702,148

4,144

67,803

–

1,217,335

72,134

273,650

58,210

31,427

666,198

–

290,862

4,500

56,948

14,154

1,382,923

77,500

158,000

250,342

34,000

713,415

–

388,332

4,500

65,754

19,046

1,406,504

70,831

158,000

250,342

34,001

731,928

–

388,334

4,500

65,754

19,046

1,406,504

70,831

158,000

250,342

34,000

731,928

15,131

48,011

383,848

586

3,634

–

1,255

27,029

20,255

–

77,592

132,153

378,445

1,558,827

37,363

607,308

Budget Year 2013/14

–

388,334

4,500

65,754

19,046

1,406,504

70,831

158,000

250,342

34,000

731,928

–

404,483

5,027

57,176

23,861

1,493,890

64,600

222,212

137,510

36,419

779,721

3,138,031 3,291,485

88,689

422,369

533

3,566

–

1,152

18,357

23,948

–

73,547

125,263

339,545

1,417,115

47,501

576,402

Pre-audit outcome

3,480,545

–

435,248

5,274

59,886

25,220

1,650,634

59,255

256,533

130,634

38,422

819,440

3,545,103

49,222

402,067

592

3,830

–

1,292

27,454

22,889

–

81,841

139,281

398,902

1,714,709

38,857

664,116

Budget Year +1 2014/15

3,764,103

–

537,811

5,563

61,919

25,658

1,770,060

54,480

282,183

124,103

40,535

861,792

3,814,105

48,825

422,980

603

4,037

–

1,318

28,519

25,787

–

86,311

146,795

420,454

1,886,180

40,800

701,442

Budget Year +2 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

2,806,890 2,807,186 3,093,048 2,982,646 3,129,239 3,129,239 3,129,240 3,224,899

(2,199)

4,342 903,640

Transfers and grants

Loss on disposal of PPE

–

Contracted services 4, 5

Other materials

–

75,273 804,979

124,044

250,540

Bulk purchases

19,386

626,885

Finance charges

Depreciation & asset impairment

Debt impairment

Remuneration of councillors

Employee related costs

Expenditure By Type

Total Revenue (excluding capital transfers and contributions)

2011/12

Audited Audited Outcome Outcome

2010/11

2,575,640 2,902,000 3,332,779 2,987,790 3,138,032 3,138,032

568,910

Gains on disposal of PPE

355,033

Other revenue

1,435

7,084

Transfers recognised - operational

Agency services

Licences and permits

Fines

–

6,757 21,161

Interest earned - external investments

Dividends received

15,571

–

53,287

Rental of facilities and equipment

Service charges - sanitation revenue

Service charges - other

Service charges - water revenue

213,633

20,285 816,173

Service charges - electricity revenue

420,030

Audited Outcome

2009/10

Property rates - penalties & collection charges

Property rates

R thousand

Revenue By Source

Ref

Description

KZN225 Msunduzi - Table A4 Consolidated Budgeted Financial Performance (revenue and expenditure)

2013/14 to 2015/16

134 7 (231,250)

(231,250)

–

(231,250)

Audited Outcome

2009/10

2011/12

94,814

–

94,814

239,731

–

239,731

Audited Audited Outcome Outcome

2010/11

5,144

–

5,144

Original Budget

8,793

–

8,793

Adjusted Budget

8,792

–

8,792

Full Year Forecast

Current Year 2012/13

8,792

–

8,792

Pre-audit outcome

449,743

–

383,158

66,585

Budget Year 2013/14

268,828

–

204,271

64,557

Budget Year +1 2014/15

252,391

–

202,390

50,001

Budget Year +2 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

References 1. Classifications are revenue sources and expenditure type 2. Detail to be provided in Table SA1 3. Previously described as 'bad or doubtful debts' - amounts shown should reflect the change in the provision for debt impairment 4. Expenditure type components previously shown under repairs and maintenance should be allocated back to the originating expenditure group/item; e.g. employee costs 5. Repairs & maintenance detailed in Table A9 and Table SA34c 6. Contributions are funds provided by external organisations to assist with infrastructure development; e.g. developer contributions (detail to be provided in Table SA1) 7. Equity method

Surplus/(Deficit) for the year

Share of surplus/ (deficit) of associate

Surplus/(Deficit) attributable to municipality

Attributable to minorities

Surplus/(Deficit) after taxation

Taxation

Surplus/(Deficit) after capital transfers & contributions

Contributed assets

Contributions recognised - capital

Transfers recognised - capital 6

R thousand

Surplus/(Deficit)

Ref

Description

KZN225 Msunduzi - Table A4 Consolidated Budgeted Financial Performance (revenue and expenditure)

MSUNDUZI ANNUAL DRAFT BUDGET

– – – – – –

Vote 10 - [NAME OF VOTE 10]

Vote 11 - [NAME OF VOTE 11]

Vote 12 - [NAME OF VOTE 12]

Vote 13 - [NAME OF VOTE 13]

Vote 14 - [NAME OF VOTE 14]

Vote 15 - [NAME OF VOTE 15]

– –

Vote 7 - [NAME OF VOTE 7]

Vote 8 - [NAME OF VOTE 8]

–

Vote 6 - [NAME OF VOTE 6]

–

Vote 5 - [NAME OF VOTE 5]

Vote 11 - [NAME OF VOTE 11]

–

Vote 4 - Sustainable Community Service Delivery Provision Management

Vote 10 - [NAME OF VOTE 10]

–

Vote 3 - Infrastructure Development, Service Delivery and Maintenance Management

–

Vote 2 - Financial Management Area

Vote 9 - [NAME OF VOTE 9]

–

Vote 1 - Corporate Services

–

Vote 9 - [NAME OF VOTE 9]

Single-year expenditure to be appropriated

–

Vote 8 - [NAME OF VOTE 8]

176,033

–

Vote 7 - [NAME OF VOTE 7]

–

Capital multi-year expenditure sub-total

–

Vote 6 - [NAME OF VOTE 6]

33,113

Vote 4 - Sustainable Community Service Delivery Provision Management

Vote 5 - [NAME OF VOTE 5]

130,572

Vote 3 - Infrastructure Development, Service Delivery and Maintenance Management

7,373 4,975

Vote 2 - Financial Management Area

Audited Outcome

2009/10

Vote 1 - Corporate Services

Multi-year expenditure to be appropriated 2

R thousand

Capital expenditure - Vote

Ref

Vote Description

2011/12

135

–

111,149

–

15,638

91,807

152

3,552

–

223,563

–

15,963

194,877

12,689

Audited Audited Outcome Outcome

2010/11

–

13,296

15,636

–

5,150

195,932

–

32,815

163,117

–

Original Budget

–

22,613

92,993

3,424

12,782

177,944

–

28,260

149,684

–

Adjusted Budget

–

22,613

92,993

3,424

12,782

177,944

–

28,260

149,684

–

Full Year Forecast

Current Year 2012/13

KZN225 Msunduzi - Table A5 Consolidated Budgeted Capital Expenditure by vote, standard classification and funding

–

22,613

92,993

3,424

12,782

177,944

–

28,260

149,684

–

Pre-audit outcome

–

8,310

42,702

7,000

3,100

382,046

–

379,546

–

2,500

Budget Year 2013/14

–

2,800

42,939

12,000

–

206,532

–

201,532

–

5,000

Budget Year +1 2014/15

–

1,200

98,323

13,000

–

139,867

–

137,067

–

2,800

Budget Year +2 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

2013/14 to 2015/16

136 –

Capital single-year expenditure sub-total

32,581

Road transport

–

1,371 – –

District Municipality

Other transfers and grants

205

11,429

77,037

73,020

111,149

11,184

471

15,491

12,860

16,592

45,413

46,382

–

46,382

–

Provincial Government

176,033

– 165

National Government

Funded by:

Total Capital Expenditure - Standard

3,626

Waste water management 4,104

16,850 53,477

Water

Other

21,459

Electricity

Waste management

95,412

Trading services

Environmental protection

2,235

Planning and development

34,816

794

Health

Economic and environmental services

2,370

Housing

943 18,103

Public safety

Sport and recreation

–

25,621

123,053

223,563

3,125

20,206

63,324

26,696

110,227

84,591

84,650

218

12,620

12,838

436

4,090

612

26,301

Community and social services

12,723

223,563

–

Community and public safety

7,323

235

7,557

111,149

–

12,689

15,360

15,401

2011/12

Audited Audited Outcome Outcome

2010/11

Corporate services

Budget and treasury office

Executive and council

Governance and administration

Capital Expenditure - Standard

–

Vote 15 - [NAME OF VOTE 15] 176,033

–

Vote 14 - [NAME OF VOTE 14]

Total Capital Expenditure - Vote

–

Vote 13 - [NAME OF VOTE 13]

Audited Outcome –

R thousand

2009/10

Vote 12 - [NAME OF VOTE 12]

Ref

Vote Description

–

21,415

208,599

230,014

19,315

2,053

41,200

43,169

9,083

95,505

78,748

–

78,748

1,046

4,500

–

7,100

13,500

26,146

–

6,150

4,150

10,300

230,014

34,082

–

Original Budget

56,234

160,485

309,756

22,575

2,053

41,200

45,169

96,940

185,362

57,315

6,987

64,302

1,046

–

1,212

9,100

11,790

23,148

400

9,574

4,395

14,369

309,756

131,812

–

Adjusted Budget

56,234

160,485

309,756

22,575

2,053

41,200

45,169

96,940

185,362

57,315

6,987

64,302

1,046

–

1,212

9,100

11,790

23,148

400

9,574

4,395

14,369

309,756

131,812

–

Full Year Forecast

Current Year 2012/13

KZN225 Msunduzi - Table A5 Consolidated Budgeted Capital Expenditure by vote, standard classification and funding

56,234

160,485

309,756

22,575

2,053

41,200

45,169

96,940

185,362

57,315

6,987

64,302

1,046

–

1,212

9,100

11,790

23,148

400

9,574

4,395

14,369

309,756

131,812

–

Pre-audit outcome

–

383,158

443,158

2,810

8,091

47,097

34,425

151,500

241,112

161,276

2,700

163,976

–

1,700

2,800

4,500

–

30,760

–

30,760

443,158

61,112

Budget Year 2013/14

–

204,271

264,271

–

7,500

44,600

58,879

59,372

170,351

64,120

–

64,120

–

2,800

–

27,000

–

27,000

264,271

57,739

Budget Year +1 2014/15

–

202,390

252,390

–

7,500

63,400

83,840

42,210

196,950

28,400

–

28,400

–

1,200

–

25,840

252,390

112,523

Budget Year +2 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

MSUNDUZI ANNUAL DRAFT BUDGET

Borrowing

Total Capital Funding

176,033

–

78,407

2011/12

111,149

–

26,495

–

84,654

223,563

74,889

–

148,674

Audited Audited Outcome Outcome

2010/11

230,014

–

230,014

Original Budget

309,756

45,827

47,075

135

216,719

Adjusted Budget

309,756

45,827

47,075

135

216,719

Full Year Forecast

Current Year 2012/13

309,756

45,827

47,075

135

216,719

Pre-audit outcome

443,159

60,000

–

383,158

Budget Year 2013/14

264,271

60,000

–

204,271

Budget Year +1 2014/15

252,390

50,000

202,390

Budget Year +2 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

References 1. Municipalities may choose to appropriate for capital expenditure for three years or for one year (if one year appropriation projected expenditure required for yr2 and yr3). 2. Include capital component of PPP unitary payment. Note that capital transfers are only appropriated to municipalities for the budget year 3. Capital expenditure by standard classification must reconcile to the appropriations by vote 4. Must reconcile to supporting table SA20 and to Budgeted Financial Performance (revenue and expenditure) 5. Must reconcile to Budgeted Financial Performance (revenue and expenditure) 6. Include finance leases and PPP capital funding component of unitary payment - total borrowing/repayments to reconcile to changes in Table SA17 7. Total Capital Funding must balance with Total Capital Expenditure 8. Include any capitalised interest (MFMA section 46) as part of relevant capital budget

97,626

Public contributions & donations

Internally generated funds

–

Transfers recognised - capital

Audited Outcome

R thousand

2009/10

Ref

Vote Description

KZN225 Msunduzi - Table A5 Consolidated Budgeted Capital Expenditure by vote, standard classification and funding

2013/14 to 2015/16

137

138 25

2.5 - Supply Chain Management

32,581 3,945 70,008

33,113 7,625

3.6 - Water Distribution and Sanitation Management

Vote 4 - Sustainable Community Service Delivery Provision Management

4.1 - Community Services Provision Management

3.3 - Municipal Infrastructure Planning, Funding, Maintenance and Development Management

3.5 - Waste Management

2,503

3.2 - Human Settlement Development Management

3.4 - Roads and Stormwater

21,459

3.1 - Electricity distribution Management

130,572

–

2.4 - Revenue Management

Vote 3 - Infrastructure Development, Service Delivery and Maintenance Management

–

2.3 - Financial Control and Cash Management

350

4,600

2.1 - Budget & Treasury Management

2.2 - Expenditure Management

4,975

Vote 2 - Financial Management Area

633 5,711

1.6 - Management Information Services

1.7 - Marketing and Public Relations Management

980

1.5 - Local Economic Development Management

3,934

15,638

28,351

471

46,382

16,592

91,807

–

152

–

152

3,271

–

281

–

3,552

1.3 - Human Resources Management

1.4 - Legislative Compliance

2011/12

3,125

15,963

63,324

20,206

84,591

–

26,696

194,877

–

974

11,702

–

12,689

Audited Audited Outcome Outcome

2010/11

–

7,373

Audited Outcome

2009/10

1.2 - Enterprise Wide Risk Management & Audit and Compliance

1.1 - Council and Committee Support

Vote 1 - Corporate Services

Multi-year expenditure appropriation

R thousand

Capital expenditure - Municipal Vote

Ref

Vote Description

–

32,815

–

84,369

–

78,748

–

163,117

–

Original Budget

–

28,260

84,369

–

57,315

–

8,000

149,684

–

28,260

84,369

–

57,315

–

8,000

149,684

Adjusted Full Year Budget Forecast

Current Year 2012/13

KZN225 Msunduzi - Table A5 Consolidated Budgeted Capital Expenditure by vote, standard classification and funding

–

28,260

84,369

–

57,315

–

8,000

149,684

–

Pre-audit outcome

–

68,550

8,091

159,405

–

143,500

379,546

–

90,790

7,500

48,870

–

54,372

201,532

– –

–

– –

–

500

–

5,000

Budget Year +1 2014/15

–

2,500

–

2,500

Budget Year 2013/14

–

77,657

7,500

19,700

–

32,210

137,067

–

2,800

–

2,800

Budget Year +2 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

MSUNDUZI ANNUAL DRAFT BUDGET

Capital multi-year expenditure sub-total

176,033

7,385

4.3 - Regional Community Services Provision Management

Audited Outcome 18,103

R thousand

2009/10

4.2 - Public Safety, Enforcement and Disaster Management

Ref

Vote Description

2011/12

111,149

11,539

165

223,563

12,620

218

Audited Audited Outcome Outcome

2010/11

195,932

32,815

–

Original Budget

– 177,944

28,260

–

28,260

–

Adjusted Full Year Budget Forecast

Current Year 2012/13

KZN225 Msunduzi - Table A5 Consolidated Budgeted Capital Expenditure by vote, standard classification and funding

177,944

–

28,260

–

Pre-audit outcome

–

382,046

Budget Year 2013/14

–

206,532

Budget Year +1 2014/15

–

139,867

Budget Year +2 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

2013/14 to 2015/16

139

140 62,079

57,922

53,720

761

570,129 154,721 724,850

Provisions

Total non current liabilities

573,844

Borrowing

Non current liabilities

Total current liabilities

Provisions

35,794 533,847

Trade and other payables

Borrowing

Consumer deposits

Bank overdraft

Current liabilities 3,443

750,943

232,001

518,942

600,934

282

527,157

70,633

2,861

7,214,996 7,536,465

LIABILITIES

53,720

43,584

8,254

737,498

648,239

61,417

53,720

43,584

8,254

737,498

648,239

61,417

Pre-audit outcome

7,129,994

7,283

543

6,708,834

405,306

7,963

5,088

543

6,504,318

405,306

8,385

7,129,994 6,923,709

7,283

543

6,708,834

405,306

7,963

1,815,476

56,567

45,175

7,354

1,102,686

539,022

64,672

Budget Year 2013/14

886,232

308,270

577,963

718,931

2,560

601,139

71,648

43,584

649,894

2,585

647,309

377,021

262,607

70,829

43,584

649,894

2,585

647,309

377,021

262,607

70,829

43,584

649,894

2,585

647,309

377,021

262,607

70,829

43,584

649,894

2,585

647,309

377,021

262,607

70,829

43,584

573,000

–

573,000

403,909

291,938

73,941

38,030

503,000

–

503,000

422,230

308,538

77,564

36,129

8,576,215

6,896,753

2,890

543

6,479,146

405,306

8,796

1,679,462

59,339

42,691

7,104

937,055

565,434

67,841

Budget Year +1 2014/15

430,000

–

430,000

455,604

582

326,176

94,523

34,323

9,692,214

7,083,277

7,282

6,661,730

405,306

8,959

2,608,937

77,513

42,101

21,393

811,384

593,706

1,062,840

Budget Year +2 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

7,948,006 8,546,358 8,682,706 8,682,706 8,682,706 8,739,185

6,766,541 6,816,930 6,754,296 7,129,993 7,129,994

TOTAL ASSETS

7,283

543

6,708,834

405,306

7,963

Total non current assets

8,181

7,283

6,708,834

405,306

7,963

4,190

3,459

6,361,643

381,012

–

6,465 6,695

53,720

43,584

8,254

737,498

648,239

61,417

Adjusted Full Year Budget Forecast

Current Year 2012/13

1,193,710 1,416,365 1,552,712 1,552,712 1,552,712

57,007

43,584

8,254

737,498

511,892

61,417

Other non-current assets

7,283

6,397,646

405,306

–

719,535

–

10,337

542,688

561,104

22,574

Intangible

6,344,394

411,492

–

448,454

–

(267,508)

352,890

282,404

293,827

Original Budget

543

–

(85,141)

2011/12

Audited Audited Outcome Outcome

2010/11

Biological

Agricultural

Property, plant and equipment

Investment in Associate

Investment property

Investments

Long-term receivables

Non current assets

Total current assets

Inventory

Current portion of long-term receivables

Other debtors

118,689

Consumer debtors

214,804

Call investment deposits

Audited Outcome

2009/10

138,024

Ref

Cash

Current assets

ASSETS

R thousand

Description

KZN225 Msunduzi - Table A6 Consolidated Budgeted Financial Position

MSUNDUZI ANNUAL DRAFT BUDGET

Pre-audit outcome

53,214

6,131,375 55,526

6,287,317 53,258

7,466,185 53,258

7,602,533 53,258

7,602,533

5,916,302 6,184,589 6,342,843 7,519,443 7,655,791 7,655,791 7,655,791

52,480

5,863,822

References 1. Detail to be provided in Table SA3 2. Include completed low cost housing to be transferred to beneficiaries within 12 months 3. Include 'Construction-work-in-progress' (disclosed separately in annual financial statements) 4. Detail to be provided in Table SA3. Includes reserves to be funded by statute. 5. Net assets must balance with Total Community Wealth/Equity

TOTAL COMMUNITY WEALTH/EQUITY

Minorities' interests

Reserves

Accumulated Surplus/(Deficit)

COMMUNITY WEALTH/EQUITY

1,605,163 1,026,915 1,026,915 1,026,915 1,026,915

5,916,302 6,184,589 6,342,843 7,519,443 7,655,791 7,655,791 7,655,791

Adjusted Full Year Budget Forecast

1,298,694 1,351,876 5

Original Budget

Current Year 2012/13

NET ASSETS

2011/12

Audited Audited Outcome Outcome

2010/11

TOTAL LIABILITIES

2009/10 Audited Outcome

Ref

R thousand

Description

KZN225 Msunduzi - Table A6 Consolidated Budgeted Financial Position

7,762,276

56,081

7,706,195

7,762,276

976,909

Budget Year 2013/14

7,650,985

58,829

7,592,156

7,650,985

925,230

Budget Year +1 2014/15

8,806,610

53,214

8,753,396

8,806,610

885,604

Budget Year +2 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

2013/14 to 2015/16

141

142 2,356,073 – – 51,796 –

2,799,143 – – 91,701 –

2,360,144 365,204 230,014 12,100 –

Original Budget

147,832

NET INCREASE/ (DECREASE) IN CASH HELD

155,803

(22,046)

(56,885) 34,839

(230,014)

– – (1,566) 2,096

243,413

289,540

63,596

– 62,582 1,014

3,001,215 422,170 263,929 18,357 –

Adjusted Full Year Budget Forecast

Current Year 2012/13

3,001,215 422,170 263,929 18,357 –

Pre-audit outcome

2,466,204 383,848 383,158 27,029 –

Budget Year 2013/14

(263,929)

– – (1,566) 2,096

413,676

(263,929)

– – (1,566) 2,096

413,676

(306,526)

– – (422) (3)

443,541

700,228 830,232

700,228

130,004

(19,743)

(19,729)

– – (14)

830,762

700,228

130,534

(19,743)

(19,729)

– – (14)

830,762

700,228

130,534

(19,743)

(19,729)

– – (14)

925,899

830,762

95,137

(41,453)

(45,175)

– – 3,722

953,422

925,899

27,522

(39,068)

(42,691)

– – 3,623

(206,075)

(205,660)

– – (411) (4)

272,665

(3,211,793) (59,255) (5,274)

2,941,311 402,016 205,660 – –

Budget Year +1 2014/15

792,476

953,422

(160,946)

(79,621)

(42,101)

(42,870) – 5,350

(251,343)

(250,723)

– (620) – –

170,018

(3,511,794) (54,480) (5,563)

3,124,741 424,724 192,390 – –

Budget Year +2 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

(263,929) (263,399) (263,399) (306,951)

(263,929)

– – – –

413,676

706,042

(5,814)

(19,743)

(19,729)

– – (14)

(210,387) (229,484)

148,383

1,529 (1,487) (358,811)

436,331

112,867 260,699 416,502 2 Cash/cash equivalents at the year end: 260,699 416,502 706,042 References 1. Local/District municipalities to include transfers from/to District/Local Municipalities 2. Cash equivalents includes investments with maturities of 3 months or less

139,592

NET CASH FROM/(USED) FINANCING ACTIVITIES

Cash/cash equivalents at the year begin:

(37,490)

(50,000) 226,095 986

Receipts Short term loans Borrowing long term/refinancing Increase (decrease) in consumer deposits Payments Repayment of borrowing

(199,406)

11,072 (2,505) (111,994)

480,683

(29,847) (302,834)

503 122,675

1,937

38,087

(154,962)

CASH FLOWS FROM FINANCING ACTIVITIES

2011/12

Audited Audited Outcome Outcome

2010/11

(1,885,516) (1,855,618) (2,382,379) (2,642,049) (3,216,664) (3,216,664) (3,216,664) (2,747,071) (73,754) (71,568) (72,134) (77,500) (70,831) (70,831) (70,831) (64,600) – – – (4,500) (4,500) (4,500) (4,500) (5,027)

27,918

1,969,438

Audited Outcome

2009/10

NET CASH FROM/(USED) INVESTING ACTIVITIES

1 1

Ref

Payments Capital assets

Receipts Proceeds on disposal of PPE Decrease (Increase) in non-current debtors Decrease (increase) other non-current receivables Decrease (increase) in non-current investments

CASH FLOWS FROM INVESTING ACTIVITIES

NET CASH FROM/(USED) OPERATING ACTIVITIES

Payments Suppliers and employees Finance charges Transfers and Grants

Receipts Ratepayers and other Government - operating Government - capital Interest Dividends

CASH FLOW FROM OPERATING ACTIVITIES

R thousand

Description

KZN225 Msunduzi - Table A7 Consolidated Budgeted Cash Flows

MSUNDUZI ANNUAL DRAFT BUDGET

Other working capital requirements

Reserves to be backed by cash/investments 924,159

–

284,053

(709,402) (347,927)

966,114

–

255,104

121,164 518,942

8,869

574,809

–

(152,601)

577,963

149,448

583,678

–

(122,364)

706,042

–

(655,171)

–

709,722

(120,576)

830,232

424,033 1,364,892

–

(753,982)

573,000

–

603,763

(322,206)

925,899

Budget Year 2013/14

784,745

808,878

(175,531)

–

(678,531)

503,000

–

633,347

(320,147)

953,422

Budget Year +1 2014/15

1,774,353

(117,807)

–

(547,807)

430,000

–

1,656,546

–

864,070

792,476

Budget Year +2 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

(655,172) (180,982)

–

(655,172)

–

709,722

(121,106)

830,762

Pre-audit outcome

717,583 1,364,893

(7,861)

–

(655,171)

647,309

–

709,722

(121,106)

830,762

Adjusted Full Year Budget Forecast

149,341 (655,171)

–

(497,969)

647,309

–

573,374

(126,920)

700,228

Original Budget

Current Year 2012/13

References 1. Must reconcile with Budgeted Cash Flows 2. For example: VAT, taxation 3. Council approval for policy required - include sufficient working capital (e.g. allowing for a % of current debtors > 90 days as uncollectable) 4. For example: sinking fund requirements for borrowing 5. Council approval required for each reserve created and basis of cash backing of reserves

Surplus(shortfall)

Total Application of cash and investments:

Long term investments committed

Other provisions

Statutory requirements

570,129

576,231

256,713

159,729

416,502 –

140,882

2011/12

Audited Audited Outcome Outcome

2010/11

–

(3,986)

260,699

Audited Outcome

2009/10

Unspent borrowing

Ref

Unspent conditional transfers

Application of cash and investments

Cash and investments available:

Non current assets - Investments

Other current investments > 90 days

Cash/cash equivalents at the year end

Cash and investments available

R thousand

Description

KZN225 Msunduzi - Table A8 Consolidated Cash backed reserves/accumulated surplus reconciliation

2013/14 to 2015/16

143

144 6

58,571 26,359 44,357

Infrastructure - Road transport

Infrastructure - Electricity

Infrastructure - Water

12,860

16,592

46,382

–

Intangibles

Total Capital Expenditure

– –

– 14,782

–

Other assets –

–

Investment properties

–

420

73,619

471

14,436

11,974

11,109

35,629

88,822

–

4,070

–

18,176

–

1,055

886

5,482

10,753

22,327

Biological assets

–

2011/12

–

Audited Audited Outcome Outcome

2010/11

Agricultural Assets

–

Heritage assets

95,810

Community

Infrastructure

–

37,413

Infrastructure - Sanitation

Infrastructure - Other

4,900 27,507

Infrastructure - Water

25,990

Infrastructure - Electricity

Infrastructure - Road transport

–

Intangibles 95,810

–

Biological assets

Total Renewal of Existing Assets

–

10,654

–

Agricultural Assets

Other assets

Investment properties

33,175

Community 5,711

126,494

Infrastructure

Heritage assets

55,604

Infrastructure - Other

–

Infrastructure - Water

Infrastructure - Sanitation

21,459 16,850

Infrastructure - Electricity

176,033

Audited Outcome

2009/10

32,581

Ref

Infrastructure - Road transport

Total New Assets

CAPITAL EXPENDITURE

R thousand

Description

KZN225 Msunduzi - Table A9 Consolidated Asset Management

43,169

9,083

78,748

–

24,861

–

10,300

84,751

2,053

26,200

17,750

5,000

33,748

119,912

–

20,600

89,502

15,000

–

25,419

4,083

45,000

110,102

Original Budget

45,169

92,680

57,315

–

22,901

–

8,300

142,902

2,053

26,200

17,750

39,584

57,315

174,103

–

4,069

–

36,069

95,515

15,000

–

27,419

53,096

–

135,653

45,169

92,680

57,315

–

22,901

–

8,300

142,902

2,053

26,200

17,750

39,584

57,315

174,103

–

4,069

–

36,069

95,515

15,000

–

27,419

53,096

–

135,653

Adjusted Full Year Budget Forecast

Current Year 2012/13

34,175

161,500

143,275

–

14,550

–

4,500

249,808

8,091

44,797

27,925

30,500

138,495

268,858

–

30,270

–

144,030

–

2,000

6,250

131,000

4,780

174,300

Budget Year 2013/14

58,879

54,772

64,120

–

9,300

–

2,800

175,829

7,500

42,200

48,879

16,380

60,870

187,929

–

22,700

–

53,642

–

2,000

10,000

38,392

3,250

76,342

Budget Year +1 2014/15

83,490

42,210

28,400

–

2,800

–

1,200

186,400

7,500

57,000

73,490

21,210

27,200

190,400

–

23,790

–

38,200

–

6,000

10,000

21,000

1,200

61,990

Budget Year +2 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

MSUNDUZI ANNUAL DRAFT BUDGET

33,175

Community –

145

–

19,258

Infrastructure - Water

Infrastructure - Sanitation

23,195

Infrastructure - Electricity

32,919

118,194

Infrastructure - Road transport

124,044

Repairs and Maintenance by Asset Class

2011/12

7,283

–

918,203

405,306

–

498,059

4,981,456

516,457

545,536

900,288

1,227,314

1,791,861

111,149

–

18,853

–

500

91,796

471

15,491

8,254

345

31,949

1,596

65,648

253,485

7,283

543

–

914,487

405,306

573,751

5,220,596

484,991

610,703

935,919

1,279,037

1,909,947

230,014

–

24,861

–

30,900

174,253

17,053

26,200

Original Budget

7,283

543

–

405,306

6,708,834

500,724

581,743

908,017

1,295,792

3,422,557

309,756

–

26,970

–

44,369

238,417

17,053

26,200

–

1,216

13,726

3,392

39,510

273,650

–

746

24,992

5,361

89,185

158,000

–

746

26,526

5,361

89,288

158,000

5,088

543

–

781,057

405,306

415,343

5,307,918

507,204

619,164

944,423

1,433,474

1,803,653

443,158

–

44,820

–

4,500

393,838

8,091

46,797

Budget Year 2013/14

–

746

26,526

5,361

89,288

158,000

502

1,554

48,014

7,094

94,956

222,212

531

1,632

51,432

7,548

99,267

256,533

6,887,885

2,890

543

–

705,461

405,306

372,106

5,401,579

506,999

648,548

973,995

1,456,283

1,815,754

264,271

–

32,000

–

2,800

229,471

7,500

44,200

Budget Year +1 2014/15

561

1,728

54,071

7,729

130,406

282,183

7,074,318

7,282

–

618,446

405,306

321,765

5,721,519

506,795

695,211

1,026,596

1,458,274

2,034,644

252,390

–

26,590

–

1,200

224,600

7,500

63,000

Budget Year +2 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

7,121,965 6,915,255

7,283

543

–

405,306

6,708,834

500,724

581,743

908,017

1,295,792

3,422,557

309,756

–

26,970

–

44,369

238,417

17,053

26,200

Adjusted Full Year Budget Forecast

Current Year 2012/13

6,746,220 7,121,965 7,121,965

3,459

–

883,141

381,012

–

468,970

5,009,639

501,919

571,449

909,907

1,227,562

1,798,801

–

Audited Audited Outcome Outcome

2010/11

6,639,765 6,810,307

Depreciation & asset impairment

EXPENDITURE OTHER ITEMS

TOTAL ASSET REGISTER SUMMARY - PPE (WDV)

– 6,465

Biological assets

Intangibles

–

823,531

Other assets

Agricultural Assets

411,492

Investment properties

–

528,327

Heritage assets

4,869,949

470,758

Infrastructure - Other

Community

488,307

Infrastructure - Sanitation

Infrastructure

838,634

1,339,526

Infrastructure - Electricity

Infrastructure - Water

1,732,723

Infrastructure - Road transport

ASSET REGISTER SUMMARY - PPE (WDV)

– 271,843

Intangibles 2

–

TOTAL CAPITAL EXPENDITURE - Asset class

–

Biological assets

10,654

Agricultural Assets

Other assets

Investment properties

5,711

222,304

Infrastructure

Heritage assets

37,413 55,604

Audited Outcome

2009/10

Infrastructure - Other

Ref

Infrastructure - Sanitation

R thousand

Description

KZN225 Msunduzi - Table A9 Consolidated Asset Management

2013/14 to 2015/16

146 35.2% 77.2% 1.9% 3.0%

Renewal of Existing Assets as % of total capex

Renewal of Existing Assets as % of deprecn"

R&M as a % of PPE

Renewal and R&M as a % of PPE

2011/12

2.0%

1.0%

35.0%

79.9%

319,133

19,881

–

3,218

42,549

405

1.0%

0.6%

0.0%

313,160

5,298

–

9,015

25,196

6,862

Audited Audited Outcome Outcome

2010/11

References 1. Detail of new assets provided in Table SA34a 2. Detail of renewal of existing assets provided in Table SA34b 3. Detail of Repairs and Maintenance by Asset Class provided in Table SA34c 4. Must reconcile to total capital expenditure on Budgeted Capital Expenditure 5. Must reconcile to 'Budgeted Financial Position' (written down value) 6. Donated/contributed and assets funded by finance leases to be allocated to the respective category 7. Including repairs and maintenance to agricultural, biological and intangible assets

242,237

TOTAL EXPENDITURE OTHER ITEMS

40,413

–

Other assets

–

Investment properties

1,974

Heritage assets

75,807

435

Audited Outcome

2009/10

Community

6, 7

Ref

Infrastructure

Infrastructure - Other

R thousand

Description

KZN225 Msunduzi - Table A9 Consolidated Asset Management

3.0%

1.3%

75.9%

52.1%

247,185

55,926

–

2,074

31,185

Original Budget

4.0%

1.3%

110.2%

56.2%

247,288

54,083

–

2,486

32,719

4.0%

1.3%

110.2%

56.2%

247,288

54,083

–

2,486

32,719

Adjusted Full Year Budget Forecast

Current Year 2012/13

–

5.0%

1.5%

121.0%

60.7%

317,168

37,792

–

57,165

Budget Year 2013/14 –

4.0%

1.5%

73.3%

71.1%

355,800

38,123

–

61,144

Budget Year +1 2014/15 –

5.0%

2.0%

67.5%

75.4%

412,589

66,317

–

64,090

Budget Year +2 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

MSUNDUZI ANNUAL DRAFT BUDGET

Household service targets

Other water supply (at least min.service level)

4,379 29,446

Chemical toilet

Pit toilet (ventilated)

147

Below Minimum Service Level sub-total

Total number of households

Other energy sources

Electricity - prepaid (< min. service level)

Electricity (< min.service level)

Minimum Service Level and Above sub-total

Electricity - prepaid (min.service level)

Electricity (at least min.service level)

Energy:

Total number of households

Below Minimum Service Level sub-total

50,000

–

50,000

96,058

–

163,993

4,901

3,316 –

–

92,638

32,116

315

4,979

55,228

107,142

–

107,142

64,000

–

64,000

20,000

44,000

92,638

64,000

–

64,000

20,000

44,000

92,638

64,000

–

64,000

20,000

44,000

151,262

–

151,262

28044

26344

3499

8550

84825

166,243

6,396

6396

159,847

17724

63321

78802

1585

144,923

24,044

24,344

3,000

8,560

84,975

167,377

7,280

6,396

–

884

160,097

17,704

63,341

79,052

65,500

–

65,500

21,000

44,500

154,260

9,337

3316

–

92,638

32,116

315

4,979

55,228

107,142

–

107,142

100

Budget Year 2013/14

No toilet provisions

1,585

159,092

32,044

28,344

5,489

8,540

84,675

163,993

6,396

157,597

100

Adjusted Full Year Budget Forecast

67,000

–

67,000

22,000

45,000

158,272

9,337

3316

4,436

1585

148,935

20,044

32,696

2,500

8,570

85,125

167,727

7,380

6,396

–

984

160,347

17,684

63,361

79,302

Budget Year +1 2014/15

72,984

–

72,984

23,034

49,950

157,772

9,337

3316

4,436

1585

148,435

20,044

32,696

2,000

8,570

85,125

167,977

7,380

6,396

–

984

160,597

17,664

63,381

79,552

Budget Year +2 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

4,436 –

–

15,744

63,301

78,552

Original Budget

Current Year 2012/13

Other toilet provisions (< min.service level)

Bucket toilet

Minimum Service Level and Above sub-total

96,058

5,086

Other toilet provisions (> min.service level)

57,147

142,765

Flush toilet (with septic tank)

2,006

1,500

506

140,759

565

19,139

121,055

Outcome Outcome

Outcome

2011/12

2010/11

2009/10

Flush toilet (connected to sewerage)

Sanitation/sewerage:

Total number of households

Below Minimum Service Level sub-total

Other water supply (< min.service level)

No water supply

Using public tap (< min.service level)

Minimum Service Level and Above sub-total

Using public tap (at least min.service level)

Piped water inside yard (but not in dwelling)

Piped water inside dwelling

Water:

Ref

Description

KZN225 Msunduzi - Table A10 Consolidated basic service delivery measurement

2013/14 to 2015/16

148 9

Sanitation

Water

Property rates (other exemptions, reductions and rebates)

Property rates (R15 000 threshold rebate)

15,267

7,808

24,431

7,650

12,955

47,393

61,891

Refuse (average litres per week)

Revenue cost of free services provided (R'000)

Electricity (kwh per household per month)

60,109

78,496

16,431

–

150,000

–

20,119

144,000

74,000

35,090

38,910

70,000

Sanitation (Rand per household per month)

–

130,000

–

144,000

54,090

35,090

19,000

89,910

Original Budget

60,109

78,496

16,431

–

150,000

–

20,119

144,000

74,000

35,090

38,910

70,000

60,109

78,496

16,431

–

150,000

–

20,119

144,000

74,000

35,090

38,910

70,000

Adjusted Full Year Budget Forecast

Current Year 2012/13

Sanitation (kilolitres per household per month)

Water (kilolitres per household per month)

Property rates (R value threshold)

Highest level of free service provided

Total cost of FBS provided (minimum social package)

39,245

7,526

Electricity/other energy (50kwh per household per month)

Refuse (removed once a week)

8,645

Sanitation (free sanitation service)

7,808 15,267

Cost of Free Basic Services provided (R'000)

Refuse (removed at least once a week)

Water (6 kilolitres per household per month)

7,309 15,100

Electricity/other energy (50kwh per household per month)

18,141 16,244

Sanitation (free minimum level service)

122,000

58,223

37,275

20,948

63,777

Outcome Outcome

Outcome

2011/12

2010/11

2009/10

Water (6 kilolitres per household per month)

5 7

Total number of households

Below Minimum Service Level sub-total

Ref

Households receiving Free Basic Service

No rubbish disposal

Other rubbish disposal

Using own refuse dump

Using communal refuse dump

Removed less frequently than once a week

Minimum Service Level and Above sub-total

Removed at least once a week

Refuse:

Description

KZN225 Msunduzi - Table A10 Consolidated basic service delivery measurement

64,472

84,193

17,623

–

150,000

–

21,125

144,000

54,090

25,090

29,000

89,910

Budget Year 2013/14

69,395

90,622

18,969

–

150,000

–

21,760

144,000

34,000

–

110,000

Budget Year +1 2014/15

74,669

96,967

20,297

150,000

–

22,630

144,000

19,800

124,200

Budget Year +2 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

MSUNDUZI ANNUAL DRAFT BUDGET

71,326

267,211

47,215

97,757

â&#x20AC;&#x201C;

338,903

59,883

123,984

Original Budget

338,903

59,883

123,984

338,903

59,883

123,984

Adjusted Full Year Budget Forecast

Current Year 2012/13

363,502

64,229

132,984

Budget Year 2013/14

391,259

69,134

143,138

Budget Year +1 2014/15

420,337

74,388

154,016

Budget Year +2 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

References 1. Include services provided by another entity; e.g. Eskom 2. Stand distance <= 200m from dwelling 3. Stand distance > 200m from dwelling 4. Borehole, spring, rain-water tank etc. 5. Must agree to total number of households in municipal area 6. Include value of subsidy provided by municipality above provincial subsidy level 7. Show number of households receiving at least these levels of services completely free 8. Must reflect the cost to the municipality of providing the Free Basic Service 9. Reflect the cost to the municipality in terms of 'revenue foregone' of providing free services (note this will not equal 'Revenue Foregone' on SA1)

Total revenue cost of free services provided (total social package)

Other

Housing - top structure subsidies

7,526

Municipal Housing - rental rebates

8,645

Outcome Outcome

Outcome

2011/12

2010/11

2009/10

Refuse

Ref

Electricity/other energy

Description

KZN225 Msunduzi - Table A10 Consolidated basic service delivery measurement

2013/14 to 2015/16

149

150 878,862

12,871 17,175 1,258 1,953

Burials & Crematoriums

Buildings

70,091

(14)

70,077

107,507

2,879

110,386

288,345

57,596

345,941

Market

65,559

–

65,559

102,592

270,107

Forestry

53,287

–

53,287

76,207

213,633

1,416,917

576,402

285,660

862,061

Original Budget

78,752

8,520

87,272

114,000

16,567

130,567

317,354

10,983

328,337

1,212,660 1,416,917

3,648

1,216,308

3,461

1,011,459

816,173 1,011,459

816,173

Airport

Other Revenue by source

Net Service charges - refuse revenue

less Revenue Foregone

Total landfill revenue

Total refuse removal revenue

Service charges - refuse revenue

Net Service charges - sanitation revenue

less Revenue Foregone

Total Service charges - sanitation revenue

Service charges - sanitation revenue

Net Service charges - water revenue

less Revenue Foregone

Total Service charges - water revenue

Service charges - water revenue

Net Service charges - electricity revenue

less Revenue Foregone

Total Service charges - electricity revenue

Service charges - electricity revenue

373,552 448,257

448,257 505,310

420,030

Audited Audited Outcome Outcome

Audited Outcome

2011/12

2010/11

2009/10

Net Property Rates 6

Ref

less Revenue Foregone

Total Property Rates

Property rates

REVENUE ITEMS:

R thousand

Description

KZN225 Msunduzi - Supporting Table SA1 Supportinging detail to 'Budgeted Financial Performance'

73,547

125,263

339,545

1,417,115

576,402

285,660

862,061

73,547

125,263

339,545

1,417,115

576,402

285,660

862,061

Adjusted Full Year Budget Forecast

Current Year 2012/13

6,739

1,565,566

607,308

367,505

974,813

Budget Year 2013/14

73,547

125,263

339,545

1,606

1,125

17,982

–

3,387

77,592

2,613

80,205

132,153

7,658

139,811

378,445

17,938

396,383

1,417,115 1,558,827

1,417,115

576,402

285,660

862,061

Pre-audit outcome

1,694

1,180

18,881

–

3,387

81,841

2,757

84,597

139,281

8,079

147,361

398,902

18,906

417,808

1,714,709

6,760

1,721,470

664,116

387,718

1,051,833

Budget Year +1 2014/15

1,788

1,245

17,841

–

3,387

86,311

2,908

89,219

146,795

8,524

155,318

420,454

19,928

440,382

1,886,180

6,783

1,892,963

701,442

409,042

1,110,484

Budget Year +2 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

MSUNDUZI ANNUAL DRAFT BUDGET

sub-total

568,910

516,909

151

Lease amortisation

Depreciation of Property, Plant & Equipment

Depreciation & asset impairment

Total Contributions recognised - capital

List contributions by contract

Contributions recognised - capital

Total Employee related costs

Less: Employees costs capitalised to PPE

Post-retirement benefit obligations

Long service awards

Payments in lieu of leave

Other benefits and allowances

Housing Allowances

Cellphone Allowance

Motor Vehicle Allowance

123,646

–

626,885

13,979

107,053

5,171

20,754

252,225

–

634,106

15,796

116,396

3,648

24,162

24,922

–

273,064

–

666,198

16,245

10,738

3,754

32,352

27,337

45,438

Overtime

Performance Bonus

32,577

456,796

503,043

Medical Aid Contributions

449,181

516,909

86,399

434,490

568,910

–

Pension and UIF Contributions

Basic Salaries and Wages

Employee related costs 2

Total 'Other' Revenue

EXPENDITURE ITEMS:

Sundry Income

447,568

571

Water Sundry

Other Revenue

884

1,553

Rates Certificates

Hullet External Charges

12,602

Audited Audited Outcome Outcome

Audited Outcome

2011/12

2010/11

2009/10

3,147

Ref

Training Levy Recoveries

Reconnections

R thousand

Description

158,000

–

713,415

16,770

14,747

3,972

14,189

19,375

32,720

91,266

520,376

49,785

Original Budget

KZN225 Msunduzi - Supporting Table SA1 Supportinging detail to 'Budgeted Financial Performance'

158,000

–

731,928

17,216

–

17,541

3,487

–

25,113

–

26,671

32,865

101,066

507,969

88,689

158,000

–

731,928

17,216

–

17,541

3,487

–

25,113

–

26,671

32,865

101,066

507,969

88,689

Adjusted Full Year Budget Forecast

Current Year 2012/13

158,000

–

731,928

17,216

–

17,541

3,487

–

25,113

–

26,671

32,865

101,066

507,969

88,689

Pre-audit outcome

222,212

–

779,721

18,360

8,785

3,713

34,085

27,527

–

143,724

543,527

48,011

9,349

–

3,500

11,061

Budget Year 2013/14

256,533

–

819,440

19,554

9,355

3,955

35,944

28,902

–

153,066

568,665

49,222

8,808

–

3,693

11,578

Budget Year +1 2014/15

282,183

–

861,792

20,825

9,931

4,212

28,571

–

30,347

–

163,015

604,891

48,825

8,453

–

3,896

12,215

Budget Year +2 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

2013/14 to 2015/16

152

sub-total

–

41,776

Mayors Projects

General expenses

1,540

4,034 676,256

– 67,803

3,302 835,255

1,664

–

Audit fees 3

2,461

–

67,803

Consultant fees

Contributions to 'other' provisions

Collection costs

Other Expenditure By Type

Total contracted services

Other

Sanitation

Water

Electricity

Allocations to organs of state:

–

21,091 41,476

–

4,144

–

4,144

External Services

–

– 3,967

309,243

1,073,681

158,000

Original Budget

1,406,504

158,000

1,406,504

158,000

Adjusted Full Year Budget Forecast

Current Year 2012/13

1,406,504

158,000

Pre-audit outcome

369,961

1,123,929

222,212

Budget Year 2013/14

196,546

4,018

1,113

56,948

34,631

5,820

16,497

4,500

–

4,500

2,250

276,287

4,068

7,212

65,754

42,539

6,550

16,665

4,500

–

4,500

278,539

4,068

7,212

65,754

42,539

6,550

16,665

4,500

–

4,500

2,250

276,289

4,068

7,212

65,754

42,539

6,550

16,665

4,500

–

4,500

6,185

157,383

4,475

2,454

3,102

57,176

40,384

16,792

5,027

–

5,027

6,485

179,616

4,923

3,451

3,253

59,886

42,208

17,678

5,274

–

5,274

1,650,634

388,205

1,262,429

256,533

Budget Year +1 2014/15

6,801

218,481

5,415

29,175

3,412

61,919

43,364

18,556

5,563

–

5,563

1,770,060

419,261

1,350,799

282,183

Budget Year +2 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

1,217,335 1,382,923 1,406,504 1,406,504 1,406,504 1,493,890

297,925

919,410

273,650

586

5,236 1

– 4,342

3,967

994,366

265,041

729,325

253,485

1,260

External Cashiers

Security Contract

Contracted services

Total transfers and grants

Non-cash transfers and grants

Cash transfers and grants 1

804,979

Total bulk purchases

4,342

236,743

Transfers and grants

568,236

Water Bulk Purchases

124,044

397

Audited Audited Outcome Outcome

Audited Outcome

2011/12

2010/11

2009/10

Electricity Bulk Purchases 1

Bulk purchases

Total Depreciation & asset impairment

Ref

Depreciation resulting from revaluation of PPE

Capital asset impairment

R thousand

Description

KZN225 Msunduzi - Supporting Table SA1 Supportinging detail to 'Budgeted Financial Performance'

MSUNDUZI ANNUAL DRAFT BUDGET

57,394

16,217

DownTime Leave/Sickpay

65,924

54,380

Distribution Wages

66,285 58,214,303 66,285 58,214,303

Total Repairs and Maintenance Expenditure

735,314

Other Expenditure

Contracted Services

Other materials

"Repairs and Maintenance by Expenditure Item"

Employee related costs

Total 'Other' Expenditure

39,510

702,148

89,185

290,862

89,288

388,332

89,288

388,334

89,288

388,334

95,314

404,483

99,643

435,248

2,273

99,643

–

95,314

19,475

21,120

23,547

15,609

8,386

6,726

4,106

–

2,803

28,390

1,794

89,288

18,791

19,968

22,365

14,840

7,986

6,449

3,916

1,585

2,803

29,535

3,648

Budget Year +1 2014/15

–

89,288

6,424

2,803

3,512

Budget Year 2013/14

1,666

89,288

6,424

2,803

Pre-audit outcome

Insurance General

89,185

6,424

2,803

Adjusted Full Year Budget Forecast

130,802

537,811

–

1,933

2,398

130,802

20,196

22,354

24,933

15,812

8,426

7,062

4,307

–

2,803

29,680

3,821

Budget Year +2 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

2,155

39,510

Original Budget

Current Year 2012/13

Discount to Bulk Consumers

Repairs and Maintenance

903,640

Distribution Plant Hire –

15,751

Petrol and Lubricants

Poor Relief

14,612 18,222

Hire Charges

7,001

–

10,350

Eskom Payments

Telephones

Operating Costs - Vulindlela

–

41,476

Loss on Sale of Assets

300,174

–

4,144

71,449

–

58,210

Audited Audited Outcome Outcome

Audited Outcome

2011/12

2010/11

2009/10

External Services

Ref

Cost Of Imcome Forgone

Extra Ordinary Items

Government Grant Expenditure

Interest Paid

Pension Payable

Bad Debts - Provision

R thousand

Description

KZN225 Msunduzi - Supporting Table SA1 Supportinging detail to 'Budgeted Financial Performance'

2013/14 to 2015/16

153

154 77,592

–

77,592

132,153

373,500

1,558,827

608,104 37,363

64,601

–

Contracted services

Other materials

Bulk purchases

16,792

–

Depreciation & asset impairment Finance charges

Debt impairment

–

137,510

–

Remuneration of councillors

770,620

1,398,344

–

Employee related costs

Expenditure By Type

Total Revenue (excluding capital transfers and contributions)

–

1,498,061

–

189,600

–

2,142,072

–

36,419

–

16,792

–

1,498,061

64,601

189,600

137,510

36,419

770,620

– 3,540,416

–

652,059

48,011

652,059

–

48,011

Other revenue

Transfers recognised - operational Gains on disposal of PPE

48 586

586

5,634

Agency services

5,634

–

1,255

–

R'000

Total

1,255

–

R'000

Vote 15 - [NAME OF VOTE 15]

18,941

–

R'000

Vote 14 - [NAME OF VOTE 14]

18,941

–

R'000

Vote 12 Vote 13 - [NAME - [NAME OF VOTE OF VOTE 12] 13]

26,343

–

373,500

R'000

Vote 4 Vote 5 - Vote 6 - Vote 7 - Vote 8 - Vote 9 - Vote 10 Vote 11 Sustainable [NAME [NAME [NAME [NAME [NAME - [NAME - [NAME Community OF VOTE OF VOTE OF VOTE OF VOTE OF VOTE OF VOTE OF VOTE Service 5] 6] 7] 8] 9] 10] 11] Delivery Provision Management

26,343

–

132,153

–

1,558,827

–

R'000

–

R'000

Vote 3 Infrastructure Development, Service Delivery and Maintenance Management

608,104 37,363

R'000

Vote 2 Financial Management Area

– –

Vote 1 Corporate Services

Ref

Licences and permits

Fines

Rental of facilities and equipment Interest earned - external investments Interest earned - outstanding debtors Dividends received

R thousand

Description

KZN225 Msunduzi - Supporting Table SA2 Consolidated Matrix Financial Performance Budget (revenue source/expenditure type & dept.)

MSUNDUZI ANNUAL DRAFT BUDGET

R thousand

(334,614)

(16,792)

–

755,200

5,027

R'000

1,732,958

–

Vote 2 Financial Management Area

16,792

R'000

Vote 1 Corporate Services

–

837,569

383,158

454,411

1,687,661

R'000

Vote 3 Infrastructure Development, Service Delivery and Maintenance Management

Surplus/(Deficit) after capi(16,792) (334,614) tal transfers & contributions References 1. Departmental columns to be based on municipal organisation structure

Contributions recognised capital Contributed assets

Transfers recognised - capital

Surplus/(Deficit)

Total Expenditure

Loss on disposal of PPE

Other expenditure

Transfers and grants

Ref

Description

–

(36,419)

36,419

R'000

–

R'000

–

KZN225 Msunduzi - Supporting Table SA2 Consolidated Matrix Financial Performance Budget (revenue source/expenditure type & dept.)

–

Vote 12 Vote 13 - [NAME - [NAME OF VOTE OF VOTE 12] 13]

–

Vote 14 - [NAME OF VOTE 14]

R'000

–

755,200

5,027

R'000

Total

–

449,743

–

383,158

66,585

– 3,473,831

Vote 15 - [NAME OF VOTE 15]

2013/14 to 2015/16

155

156 3,443

Total Current liabilities - Borrowing

Total Trade and other payables

533,847

22,513

140,882

Unspent conditional transfers

VAT

370,452

Trade and other creditors

Trade and other payables

1,034,085

7,431,732

527,157

41,559

121,164

364,435

2,861

6,344,394 6,397,646

1,056,123

7,400,517

3,443

588

(96,000)

(430,578)

352,890

(525,990)

878,881

282,404

(430,578) (525,990)

Current portion of long-term liabilities

Short term loans (other than bank overdraft)

Current liabilities - Borrowing

LIABILITIES

Total Property, plant and equipment (PPE)

Less: Accumulated depreciation

Leases recognised as PPE

PPE at cost/valuation (excl. finance leases)

Property, plant and equipment (PPE)

Balance at end of year

1,962

Contributions to the provision

Bad debts written off

(182,000) (250,540)

Balance at the beginning of the year

214,804

Debt impairment provision

(430,578)

645,382

118,689

(250,342)

(686,907)

737,498

(250,342)

987,841

511,892

Original Budget

(250,342)

(686,907)

737,498

(250,342)

987,841

648,239

Adjusted Budget

(500,685)

(1,373,814)

737,498

(250,342)

987,841

648,239

Full Year Forecast

Current Year 2012/13

(500,685)

(1,373,814)

737,498

(250,342)

987,841

648,239

Pre-audit outcome

(137,510)

(1,052,407)

1,102,686

(137,510)

1,240,196

539,022

Budget Year 2013/14

(154,111)

(952,102)

937,055

(154,111)

1,091,166

565,434

Budget Year +1 2014/15

1,211,524

7,920,358

1,211,524

7,920,358

601,139

52,660

149,448

399,032

43,584

â&#x20AC;&#x201C;

262,607

79,141

183,466

43,584

262,607

79,141

183,466

43,584

6,361,643 6,708,834 6,708,834

1,303,576

7,665,219

262,607

79,141

183,466

43,584

6,708,834

1,211,524

7,920,358

262,607

79,141

183,466

43,584

6,708,834

1,211,524

7,920,358

291,938

83,336

208,603

38,030

6,504,318

1,275,735

7,780,053

308,538

87,419

221,119

36,129

6,479,146

1,327,054

7,806,200

326,176

91,790

234,386

34,323

6,661,730

1,268,901

7,930,631

(612,847)

(158,637)

(454,210)

811,384

(158,637)

970,021

593,706

Budget Year +2 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

(584,357) (937,250) (937,250) (1,874,499) (1,874,499) (1,189,917) (1,106,213)

(157)

(58,210)

(525,990)

542,688

561,104

Audited Audited Outcome Outcome

Audited Outcome

2011/12

2010/11

2009/10

Total Consumer debtors

Ref

Less: Provision for debt impairment

Consumer debtors

Total Call investment deposits

Other current investments > 90 days

Call deposits < 90 days

Call investment deposits

ASSETS

R thousand

Description

KZN225 Msunduzi - Supporting Table SA3 Supportinging detail to 'Budgeted Financial Position'

MSUNDUZI ANNUAL DRAFT BUDGET

– –

Depreciation offsets

Other adjustments

–

239,731

6,052,849

308,270

22,546

285,724

577,963

2,008

575,954

TOTAL COMMUNITY WEALTH/EQUITY

5,917,170 6,185,442

– 53,258

53,258

–

(1,180)

–

54,438

7,602,535

–

8,793

7,593,742

2,585

–

647,309

Adjusted Budget

7,655,791

53,258

–

(1,180)

–

54,438

7,602,533

–

8,792

7,593,741

2,585

–

647,309

Full Year Forecast

Current Year 2012/13

6,348,106 7,519,443 7,655,793

55,526

– 2

Revaluation

–

(1,180)

54,438 – –

Total Reserves

–

5,144

7,461,041

2,585

–

647,309

–

55,526

– 53,214

53,214

Self-insurance

52,480

Other reserves

Capital replacement

Housing Development Fund

Reserves

–

94,814

6,037,415

232,001

–

20,362

211,638

518,942

4,326

514,616

Original Budget

5,864,690 6,132,228 6,292,580 7,466,185

–

Transfers from Reserves

Accumulated Surplus/(Deficit)

–

(231,250)

Appropriations to Reserves

Surplus/(Deficit)

6,095,940

154,721

–

3,624

151,097

570,129

7,150

562,979

Audited Audited Outcome Outcome

Audited Outcome

2011/12

2010/11

2009/10

6,095,940

Ref

Restated balance

GRAP adjustments

Accumulated Surplus/(Deficit) - opening balance

Accumulated Surplus/(Deficit)

CHANGES IN NET ASSETS

Total Provisions - non-current

Other

Refuse landfill site rehabilitation

List other major provision items

Retirement benefits

Provisions - non-current

Total Non current liabilities - Borrowing

Finance leases (including PPP asset element)

Borrowing

Non current liabilities - Borrowing

R thousand

Description

KZN225 Msunduzi - Supporting Table SA3 Supportinging detail to 'Budgeted Financial Position'

7,655,791

53,258

–

(1,180)

–

54,438

7,602,533

–

8,792

7,593,741

2,585

–

647,309

Pre-audit outcome

7,762,276

56,081

–

(1,242)

57,323

7,706,195

266,161

–

449,743

6,990,290

–

573,000

Budget Year 2013/14

7,650,985

58,829

–

(1,303)

60,132

7,592,156

252,327

–

268,828

7,071,000

–

503,000

Budget Year +1 2014/15

8,806,610

53,214

8,753,396

–

252,391

8,501,005

–

430,000

Budget Year +2 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

2013/14 to 2015/16

157

158

Ref Audited Audited Outcome Outcome

Audited Outcome

2011/12

2010/11

2009/10 Original Budget

Adjusted Budget

Full Year Forecast

Current Year 2012/13 Pre-audit outcome

Budget Year 2013/14

Budget Year +1 2014/15

Budget Year +2 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

References 1. Must reconcile with Table A4 Budgeted Financial Performance (revenue and expenditure) 2. Must reconcile with Table A6 Budgeted Financial Position 3. Leases treated as assets to be depreciated as the same as purchased/constructed assets. Includes PPP asset element accounted for as finance leases 4. Borrowing must reconcile to Table A17

Provision of basic services

Total capital expenditure includes expenditure on nationally significant priorities:

R thousand

Description

KZN225 Msunduzi - Supporting Table SA3 Supportinging detail to 'Budgeted Financial Position'

MSUNDUZI ANNUAL DRAFT BUDGET

263,154

941,120

To improve & maintain infrastructure assets

To upgrade, replace, rehabilitate sewer infrastructure

To complete installation of To improve & maintain infrastructure assets renewal, provide access to basic water, elimination of standpipes, upgrade

To provide access to light- To improve & maintain ing, refurbish transmission infrastructure assets lines, replace switchgear

3,533 2,783

To provide adequate staff- To promote & ening levels hance e-governance

To promote integrated development

To promote the involvement of communities

Environmentally sustainable development

54,775

7,904

To develop social housing To promote integrated development

840,966

13,147

Use technology advancement to improve service delivery

To ensure proper regulaTo promote & entions, control and enforce- hance e-governance ment

To provide sustainable & developmental finance through sound financial management

575

1,028

To improve & maintain infrastructure assets

To promote social integra- Promote the city tion heritage & enhance sustainable tourism

2010/11

2011/12

Audited Audited Audited Outcome Outcome Outcome

2009/10

To upgrade, resurface roads including associated stormwater rainage, to improve the total road network

Ref

9,158

"Goal Code"

To promote health, safety & caring of environment

Goal

To improve health care

R thousand

Strategic Objective Adjusted Budget

Full Year Forecast

Current Year 2012/13 Original Budget

KZN225 Msunduzi - Supporting Table SA4 Reconciliation of IDP strategic objectives and budget (revenue)

Budget Year 2013/14

Budget Year +1 2014/15

Budget Year +2 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

2013/14 to 2015/16

159

160

A well-governed city underpinned by meaningful public participation

An environmentally sustainable and healthy city

Good Governance and Public Participation

Institutional Development and Transformation

Environmental Planning and Social Services

2010/11

2011/12

33,988

330

249

–

3,674,642

38,733

376

284

9,382

8,233

Budget Year 2013/14

2,482,689

Full Year Forecast

2,024,427

–

Adjusted Budget

3,749,374

42,989

417

315

10,413

2,622,934

1,072,306

Budget Year +1 2014/15

4,016,495

45,139

2,085

331

11,038

2,788,316

1,169,586

Budget Year +2 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

1,143,178

Original Budget

Current Year 2012/13

835,014

2,278,476 2,902,241

140,332

Audited Audited Audited Outcome Outcome Outcome

2009/10

References 1. Total revenue must reconcile to Table A4 Budgeted Financial Performance (revenue and expenditure) 2. Balance of allocations not directly linked to an IDP strategic objective

A vibrant economic centre, attracting investment, supporting business development and creating jobs

Local Economic Development

Total Revenue (excluding capital transfers and contributions)

A city where everybody has access to habitable human settlement-decent houses, clean water and proper sanitation

Basic Service and Infrastructure Development

Ref

An efficiently managed,financially viable and sustainable city

Financial Viability and Management

"Goal Code"

Allocations to other priorities

To promote integrated development

Goal

To promote access to basic services

R thousand

Strategic Objective

KZN225 Msunduzi - Supporting Table SA4 Reconciliation of IDP strategic objectives and budget (revenue)

MSUNDUZI ANNUAL DRAFT BUDGET

20,896

260,688

1,400,662

To complete installation of To improve & maintain infrastructure assets renewal, provide access to basic water, elimination of standpipes, upgrade

To provide access to light- To improve & maintain ing, refurbish transmission infrastructure assets lines, replace switchgear 22,580

262,582

To promote social integra- Promote the city tion heritage & enhance sustainable tourism

To provide sustainable & developmental finance through sound financial management

158,553

To improve & maintain infrastructure assets

55,341

To upgrade, replace, rehabilitate sewer infrastructure

20,873 (9,022) 98,984

To develop social housing To promote integrated development

To provide adequate staff- To promote & ening levels hance e-governance

To promote integrated development

To promote the involvement of communities

Environmentally sustainable development

To promote access to basic services

200,626

125,954

120,434

To ensure proper regulaTo promote & entions, control and enforce- hance e-governance ment

Use technology advancement to improve service delivery

2010/11

2011/12

Audited Audited Audited Outcome Outcome Outcome

2009/10

To improve & maintain infrastructure assets

Ref

To upgrade, resurface roads including associated stormwater rainage, to improve the total road network

"Goal Code"

To promote health, safety & caring of environment

Goal

To improve health care

R thousand

Strategic Objective Original Budget

Adjusted Budget

Full Year Forecast

Current Year 2012/13

KZN225 Msunduzi - Supporting Table SA5 Reconciliation of IDP strategic objectives and budget (operating expenditure)

Budget Year 2013/14

Budget Year +1 2014/15

Budget Year +2 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

2013/14 to 2015/16

161

162

A city where everybody has access to habitable human settlement-decent houses, clean water and proper sanitation

A vibrant economic centre, attracting investment, supporting business development and creating jobs

A well-governed city underpinned by meaningful public participation

An environmentally sustainable and healthy city

Basic Service and Infrastructure Development

Local Economic Development

Good Governance and Public Participation

Institutional Development and Transformation

Environmental Planning and Social Services

"Goal Code"

Ref

2010/11

2011/12

7,795

7,964

2,739,151 2,807,426

32,878

319

2,982,646

36,041

350

245

2,147,483

1,958,290

241

790,732

Original Budget

3,129,239

36,041

350

245

8,249

2,247,600

836,754

Adjusted Budget

3,129,239

36,041

350

245

8,249

2,247,600

836,754

Full Year Forecast

Current Year 2012/13

807,735

â&#x20AC;&#x201C;

Audited Audited Audited Outcome Outcome Outcome

2009/10

References 1. Total expenditure must reconcile to Table A4 Budgeted Financial Performance (revenue and expenditure) 2. Balance of allocations not directly linked to an IDP strategic objective

Total Expenditure

Allocations to other priorities

An efficiently managed, financially viable and sustainable city

Goal

Financial Viability and Management

R thousand

Strategic Objective

KZN225 Msunduzi - Supporting Table SA5 Reconciliation of IDP strategic objectives and budget (operating expenditure)

3,224,899

38,139

370

279

9,238

2,239,884

936,989

Budget Year 2013/14

3,480,585

42,146

409

309

10,209

2,392,085

1,035,428

Budget Year +1 2014/15

3,764,103

44,886

437

329

10,873

2,604,847

1,102,731

Budget Year +2 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

MSUNDUZI ANNUAL DRAFT BUDGET

To complete installation of To improve & maintain infrastructure assets renewal, provide access to basic water, elimination of standpipes, upgrade

To provide access to light- To improve & maintain ing, refurbish transmission infrastructure assets lines, replace switchgear

To bring the landfill in coplaince with NEMA

2010/11

2011/12

11,225 5,100

To provide adequate staff- To promote & ening levels hance e-governance

To promote integrated development

To promote the involvement of communities

Environmentally sustainable development

17,980

13,390

To develop social housing To promote integrated development

95,083

4,226

Audited Audited Audited Outcome Outcome Outcome

2009/10

3,500

Use technology advancement to improve service delivery

Ref

To ensure proper regulaTo promote & entions, control and enforce- hance e-governance ment

To provide sustainable & developmental finance through sound financial management

To promote social integra- Promote the city tion heritage & enhance sustainable tourism

To promote health, safety & caring of environment

To improve & maintain infrastructure assets

To upgrade, replace, rehabilitate sewer infrastructure

To improve & maintain infrastructure assets

To upgrade, resurface roads including associated stormwater rainage, to improve the total road network

Goal Code

To promote health, safety & caring of environment

Goal

To improve health care

R thousand

Strategic Objective Original Budget

Adjusted Budget

Full Year Forecast

Current Year 2012/13

KZN225 Msunduzi - Supporting Table SA6 Reconciliation of IDP strategic objectives and budget (capital expenditure)

Budget Year 2013/14

Budget Year +1 2014/15

Budget Year +2 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

2013/14 to 2015/16

163

164 I

An environmental sustainable and healthy city

A vibrant economic centre, attracting investment, supporting business development and creating jobs

Environmental Planning and Social Services

Local Economic Development

1,216

11,906

85,957

12,070

1,880

8,899

References 1. Total capital expenditure must reconcile to Budgeted Capital Expenditure 2. Goal code must be used on Table SA36 3. Balance of allocations not directly linked to an IDP strategic objective

Total Capital Expenditure

Allocations to other priorities

Basic Service Delivery and A well planned, spaInfrastructure Developtially integrated city ment

1,410

Basic Service Delivery and A safe city, with low Infrastructure Developcrime levels, and ment quality living areas 5,850

4,680

An efficiently managed, financially viable and sustainable City

Financial Viability and Management

2010/11

2011/12

â&#x20AC;&#x201C;

Audited Audited Audited Outcome Outcome Outcome

2009/10

1,315

Ref

Basic Service Delivery and A city where everybody has access to Infrastructure Development habitable human settlements-decent houses, clean water and proper sanitation

Goal Code

1,495

Goal

To promote integrated development

To promote access to basic services

R thousand

Strategic Objective

230,014

Original Budget

309,756

19,000

5,000

30,000

255,756

Adjusted Budget

309,756

19,000

5,000

30,000

255,756

Full Year Forecast

Current Year 2012/13

KZN225 Msunduzi - Supporting Table SA6 Reconciliation of IDP strategic objectives and budget (capital expenditure)

443,157

2,321

22,725

27,680

390,431

Budget Year 2013/14

264,271

1,934

18,938

19,198

224,201

Budget Year +1 2014/15

252,390

20,390

22,000

210,000

Budget Year +2 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

MSUNDUZI ANNUAL DRAFT BUDGET

Percentage

Unit of measurement

Sub-function 1 - Refurbishment

Function 3 - Electricity Sub-function 1 - Refurbishment Refurbish of mini-subs & pole transformers Sub-function 1 - Refurbishment Medium Voltage Electrical Equipment

Function 2 - Sanitation Sub-function 1 - Feasibility Study Sanitation Infrastructure Feasibility study Sub-function 2 - Rehabilitation Rehabilitation of Sanitation Infrastructure Sub-function 3 - Pump Stations Lincoln Meade sewer pump station Sub-function 4 - Installation of VIPs Installation of VIPs in Vulindlela

n/a

Number of Medium Voltage Electrical Equipment replaced

n/a

Number of VIPs

n/a

Percentage Complete

Number of mini-subs & pole transformers replaced

n/a

No of km of pipe replaced and pump stations upgraded

n/a

6 418 000

Full Year Forecast

2 000 000

1 200 000

2 000 000

1 200 000

15 000 15 000 000 000

Adjusted Budget

500 000

2 665 000 12 500 000

6 000 000

n/a

500 000

6 000 000

n/a

12 500 12 500 000 000

6 000 000

n/a

10 000 10 000 000 000

500 000

21 219 450 21 219 450 21 219 450

2 000 000

1 200 000

451 000 10 000 000

3 254 000

2 935 000

962 000

640 000

n/a 20 013 000

n/a

Original Budget

Current Year 2012/13

20 783 15 000 000 000

n/a 18 731 000

n/a

Audited Audited OutOutcome come

Audited Outcome

2011/12

2010/11

2009/10

No of km of pipe surveyed

Sub-function 2 - New mains and reticulation Edendale proper new mains and No of meters of pipe laid reticulation Sub-function 3 - Water Supply Basic Water Supply No of meters of water pipe installed Sub-function 4 - Resevoirs Copesville Reservoir Percentage Complete

Function 1 - Water Sub-function 1 - Non-Revenue Water Reduction of Non-Revenue Water

Vote 3 - Infrastructure Services

Description

KZN225 Msunduzi - Supporting Table SA7 Measureable performance objectives

Budget Year 2013/14

Budget Year +1 2014/15

Budget Year +2 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

2013/14 to 2015/16

165

166

Function 1 - Waste Management Sub-function 1 - Purchase of new plant

Vote 4 - Community Services

Sub-function 7 - Refurbishment REHAB OF ASHDOWN RD NETWORK Sub-function 8 - Refurbishment HORSE SHOE ACCESS ROAD IN IMBALI Sub-function 9 - Refurbishment CONSTRUCTION OF WATERFALL â&#x20AC;&#x201C; EDN Sub-function 10 - Refurbishment MOSCOW ROAD Sub-function 11 - Refurbishment CONSTRUCTION OF STATION RD BRIDGE Sub-function 12 - Refurbishment CHOTA MOTALA / N3 INTERCHANGE

Sub-function 6 - Refurbishment REHAB OF WILLOWFOUNTAIN RD

Sub-function 4 - Refurbishment UNIT P Sub-function 5 - Refurbishment REHAB OF GRAVEL ROAD D1128

Function 4 - Roads Sub-function 1 - Refurbishment CONSTRUCTION - KHOZA ROAD Sub-function 2 - Refurbishment CONSTRUCTION - HLATHINI ROAD Sub-function 3 - Refurbishment MACHIBISA,DAMBUZA ROADS

Hilton Line

Description

n/a n/a n/a n/a n/a n/a

No of km of Road upgraded

Construction of new bridge

n/a

No of km of Road upgraded

No of km of Road upgraded and Rehabilitation

n/a

No of km of Road upgraded and Rehabilitated

n/a

No of km of Road upgraded

n/a

No of km of Road upgraded

n/a

100 000

4 000 000

n/a

1 700 000

2 500 000

6 500 000

3 000 000

n/a

2 000 000

n/a

13 500 00

Original Budget

100 000

4 000 000

n/a

1 700 000

2 500 000

6 500 000

3 000 000

n/a

2 000 000

n/a

13 500 00

Full Year Forecast

16 790 16 790 000 000

100 000

4 000 000

n/a

1 700 000

2 500 000

6 500 000

3 000 000

n/a

2 000 000

n/a

13 500 00

Adjusted Budget

Current Year 2012/13

20 000 16 790 000 000

471 000

241 000

2 013 000

942 000

1 470 000

1 334 000

8 598 000

1 696 000

20 953 000

5 238 000

1 683 000

623 000

Audited Audited OutOutcome come

Audited Outcome

2011/12

2010/11

2009/10

No of km of Road upgraded

Km of new line installed/replaced

Unit of measurement

KZN225 Msunduzi - Supporting Table SA7 Measureable performance objectives

Budget Year 2013/14

Budget Year +1 2014/15

Budget Year +2 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

MSUNDUZI ANNUAL DRAFT BUDGET

Percentage Upgrade to Lanfill Site

Number of new compactors purchased

Unit of measurement

n/a

14 300 000

5 647 000

n/a 11 141 000

Audited Audited OutOutcome come

Audited Outcome

2011/12

2010/11

2009/10

6 500 000

2 053 000

n/a

Original Budget

6 500 000

2 053 000

n/a

Adjusted Budget

6 500 000

2 053 000

Unit of measurement Audited Audited OutOutcome come

Audited Outcome

2011/12

2010/11

2009/10

Original Budget

Adjusted Budget

Full Year Forecast

Current Year 2012/13

And so on for the rest of the Entities 1. Include a measurable performance objective as agreed with the parent municipality (MFMA s87(5)(d)) 2. Only include prior year comparative information for individual measures where relevant activity occurred in that year/s

Entity 3 - (name of entity) Sub-function 3 - Water Supply

Entity 2 - (name of entity) Sub-function 3 - Water Supply

Entity 1 - (name of entity) Insert measure/s description

Description

KZN225 Msunduzi - Entities measureable performance objectives

n/a

Full Year Forecast

Current Year 2012/13

1. Include a measurable performance objective for each revenue source (within a relevant function) and each vote (MFMA s17(3)(b)) 2. Include all Basic Services performance targets from 'Basic Service Delivery' to ensure Table SA7 represents all strategic responsibilities 3. Only include prior year comparative information for individual measures where relevant activity occurred in that year/s

Function 1 - Local Economic Development Sub-function 1 - Freedom Square Upgrade to Freedom Square % Upgrade to Freedom Square

Vote 5 - Economic Development

Function 2 - Landfill Site Sub-function 1 - Upgrade Upgrade to Lanfill Site

COMPACTORS

Description

KZN225 Msunduzi - Supporting Table SA7 Measureable performance objectives

Budget Year +1 2014/15

Budget Year +2 2015/16

Budget Year 2013/14

Budget Year +1 2014/15

Budget Year +2 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

Budget Year 2013/14

2013/14 Medium Term Revenue & Expenditure Framework

2013/14 to 2015/16

167

168

Creditors to Cash and Investments

Creditors Management Creditors System Efficiency

Revenue Management Annual Debtors Collection Rate (Payment Level %) Current Debtors Collection Rate (Cash receipts % of Ratepayer & Other revenue) Outstanding Debtors to Revenue Longstanding Debtors Recovered

Current Ratio adjusted for aged debtors Liquidity Ratio

Liquidity Current Ratio

Safety of Capital Gearing

Borrowed funding of 'own' capital expenditure

Borrowing Management Credit Rating Capital Charges to Operating Expenditure Capital Charges to Own Revenue

Description of financial indicator

% of Creditors Paid Within Terms (within`MFMA' s 65(e))

Total Outstanding Debtors to Annual Revenue Debtors > 12 Mths Recovered/Total Debtors > 12 Months Old

Last 12 Mths Receipts/Last 12 Mths Billing

Current assets/current liabilities Current assets less debtors > 90 days/current liabilities Monetary Assets/Current Liabilities

Long Term Borrowing/ Funds & Reserves

Interest & Principal Paid / Operating Expenditure Finance charges & Repayment of borrowing /Own Revenue Borrowing/Capital expenditure excl. transfers and grants and contributions

Basis of calculation

2010/11

2011/12

142.1%

5.0%

87.5%

2.9%

56.5%

16.6%

94.1%

89.0%

0.8

89.6%

1.0

0.4

1.7

1040.9%

83.6%

2.5%

2.3%

89.0%

1.2

975.2%

0.8

1086.4%

-214.7%

2.8%

5.1%

180.4%

2.5%

4.0%

Audited Audited Audited Outcome Outcome Outcome

2009/10

KZN225 Msunduzi - Supporting Table SA8 Performance indicators and benchmarks

26.2%

26.7%

99.7%

86.9%

1.5

3.8

1215.4%

0.0%

3.7%

3.3%

Original Budget

22.1%

25.4%

90.4%

1.9

4.1

1215.4%

0.0%

3.3%

2.9%

Adjusted Budget

22.1%

25.4%

111.3%

1.9

4.1

1215.4%

0.0%

3.3%

2.9%

Full Year Forecast

Current Year 2012/13

22.1%

25.4%

111.3%

111.2%

1.9

4.1

1215.4%

0.0%

3.3%

2.9%

Pre-audit outcome

22.5%

35.4%

111.3%

111.2%

1.5

4.5

1021.7%

0.0%

3.8%

3.4%

Budget Year 2013/14

23.2%

28.1%

86.1%

1.5

4.0

855.0%

0.0%

3.2%

2.9%

Budget Year +1 2014/15

29.6%

23.2%

94.4%

3.6

5.7

808.1%

-85.7%

2.8%

2.6%

Budget Year +2 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

MSUNDUZI ANNUAL DRAFT BUDGET

Basis of calculation

2010/11

2011/12

3.5

2.4

10.4%

24.8%

11.2%

7.7%

1.2%

4.4%

2.3%

4.6%

19.1%

89.0

21.8%

21.0%

20.0%

27.4

21.9%

24.3%

Audited Audited Audited Outcome Outcome Outcome

2009/10

IDP regulation financial viability indicators i. Debt coverage (Total Operating Revenue 42.9 - Operating Grants)/Debt service payments due within financial year) ii.O/S Service Debtors to RevTotal outstanding service 8.0% enue debtors/annual revenue received for services 1.5 iii. Cost coverage (Available cash + Investments)/monthly fixed operational expenditure References 1. Consumer debtors > 12 months old are excluded from current assets 2. Only include if services provided by the municipality

Other Indicators Electricity Distribution Losses (2) Total Volume Losses (kW) Total Cost of Losses (Rand '000) Water Distribution Losses (2) Total Volume Losses (kâ&#x201E;&#x201C;) Total Cost of Losses (Rand '000) Employee costs Employee costs/(Total Revenue - capital revenue) Remuneration Total remuneration/(Total Revenue - capital revenue) Repairs & Maintenance R&M/(Total Revenue excluding capital revenue) Finance charges & DepreciaFC&D/(Total Revenue tion capital revenue)

Description of financial indicator

KZN225 Msunduzi - Supporting Table SA8 Performance indicators and benchmarks

3.2

30.9%

68.9

7.9%

3.0%

25.0%

23.9%

Original Budget

3.7

30.3%

68.9

7.3%

2.8%

1.7%

23.3%

Adjusted Budget

3.7

30.3%

68.9

7.3%

2.8%

24.4%

23.3%

Full Year Forecast

Current Year 2012/13

3.7

30.3%

37.6

7.3%

23.3%

Pre-audit outcome

4.1

41.1%

68.1

8.7%

2.9%

25.6%

23.7%

Budget Year 2013/14

3.9

32.2%

74.7

8.9%

2.8%

24.2%

23.1%

Budget Year +1 2014/15

3.1

26.4%

80.5

8.8%

3.4%

23.7%

22.6%

Budget Year +2 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

2013/14 to 2015/16

169

170

Household/demographics (000) Number of people in municipal area Number of poor people in municipal area Number of households in municipal area Number of poor households in municipal area

Poverty profiles (no. of households) < R2 060 per household per month Insert description

Demographics Population Females aged 5 - 14 Males aged 5 - 14 Females aged 15 - 34 Males aged 15 - 34 Unemployment

Description of economic indicator

1, 12

Ref.

134,390

617 60 62 122 123 98

2007 Survey

Statistics South Africa

552 837

2001 Census

616,730

1996 Census

Statistics South Africa

Census Count/Estimate Census Count/Estimate Census Count/Estimate Census Count/Estimate Census Count/Estimate Census Count/Estimate

Basis of calculation

134

617

134

617

616,730 60,191 62,027 121,878 122,889 97,816

134

617

616,730 60,191 62,027 121,878 122,889 97,816

134

617

616,730 60,191 62,027 121,878 122,889 97,816

Original Budget

Outcome Outcome Outcome

616,730 60,191 62,027 121,878 122,889 97,816

Current Year 2012/13

2010/11

2011/12

2009/10

KZN225 Msunduzi - Supporting Table SA9 Social, economic and demographic statistics and assumptions

134 No Data

No Data

No Data 134

617

119,039 77,281 28,922 22,852 5968 3086 461 581 No Data No Data No Data

616,730 166,517 197,354 228,190 240,525 97,816

617

119,039 77,281 28,922 22,852 5968 3086 461 581 No Data No Data No Data

616,730 166,517 197,354 228,190 240,525 97,816

No Data

134

No Data

617

119,039 77,281 28,922 22,852 5968 3086 461 581 No Data No Data No Data

616,730 166,517 197,354 228,190 240,525 97,816

Outcome Outcome Outcome

2013/14 Medium Term Revenue & Expenditure Framework

MSUNDUZI ANNUAL DRAFT BUDGET

Collection rates Property tax/service charges Rental of facilities & equipment Interest - external investments Interest - debtors Revenue from agency services

Ref.

Economic Inflation/inflation outlook (CPIX) Interest rate - borrowing Interest rate - investment Remuneration increases Consumption growth (electricity) Consumption growth (water)

Total new housing dwellings

Total number of households Dwellings provided by municipality Dwellings provided by province/s Dwellings provided by private sector

Housing statistics Formal Informal

Definition of poor household (R per month)

Description of economic indicator

2,289,541

2,155,151

67,899 10,369 78,268

2007 Survey

Statistics South Africa

2001 Census

134,390

1996 Census

Statistics South Africa

Statistics South Africa Statistics South Africa

Basis of calculation

5.0% 89.5%

60.0%

No Data No Data

No Data

No Data No Data

No Data

No Data No Data No Data No Data

No Data

No Data No Data -

No Data

8.0%

89.5%

No Data No Data No Data No Data

No Data

2,289,541

2,155,151

134,390

No Data

No Data No Data

No Data

No Data No Data No Data No Data

No Data

No Data No Data -

No Data

Outcome Outcome Outcome

2013/14 Medium Term Revenue & Expenditure Framework

9.0% 5.0% 7.0% 8.0%

4.0%

2,289,541

2,155,151

134,390

67,899 10,369 78,268

9.0%

9.0% 5.0% 8.5%

14.0% 6.3% 8.5%

2,289,541

2,155,151

134,390

4.0%

2,289,541

2,155,151

134,390

67,899 10,369 78,268

10.4%

2,289,541

2,155,151

134,390

67,899 10,369 78,268

Original Budget

Outcome Outcome Outcome

67,899 10,369 78,268

Current Year 2012/13

2010/11

2011/12

2009/10

KZN225 Msunduzi - Supporting Table SA9 Social, economic and demographic statistics and assumptions

2013/14 to 2015/16

171

Total municipal services

172

Ref.

Energy:

Total number of households

Sanitation/sewerage: Flush toilet (connected to sewerage) Flush toilet (with septic tank) Chemical toilet Pit toilet (ventilated) Other toilet provisions (> min.service level) Minimum Service Level and Above sub-total Bucket toilet Other toilet provisions (< min.service level) No toilet provisions Below Minimum Service Level subtotal

Total number of households

Water: Piped water inside dwelling Piped water inside yard (but not in dwelling) Using public tap (at least min. service level) Other water supply (at least min. service level) Minimum Service Level and Above sub-total Using public tap (< min.service level) Other water supply (< min.service level) No water supply Below Minimum Service Level subtotal

Household service targets (000)

Detail on the provision of municipal services for A10 2010/11

2011/12

–

– –

–

Outcome Outcome Outcome

2009/10

–

Original Budget

–

Adjusted Budget

–

Full Year Forecast

Current Year 2012/13

–

Budget Year 2013/14

–

Budget Year +1 2014/15

–

Budget Year +2 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

MSUNDUZI ANNUAL DRAFT BUDGET

Ref.

Total number of households

Refuse: Removed at least once a week Minimum Service Level and Above sub-total Removed less frequently than once a week Using communal refuse dump Using own refuse dump Other rubbish disposal No rubbish disposal Below Minimum Service Level subtotal

Total number of households

Electricity (at least min.service level) Electricity - prepaid (min.service level) Minimum Service Level and Above sub-total Electricity (< min.service level) Electricity - prepaid (< min. service level) Other energy sources Below Minimum Service Level subtotal

Municipal in-house services

Ref.

173

Piped water inside dwelling

Water:

Household service targets (000)

Detail on the provision of municipal services for A10

Total municipal services

Detail on the provision of municipal services for A10 2010/11

2011/12

2010/11

–

2011/12

–

Outcome Outcome Outcome

2009/10

–

Outcome Outcome Outcome

2009/10

–

Adjusted Budget

Original Budget

Adjusted Budget

Full Year Forecast

–

Full Year Forecast

Current Year 2012/13

–

Original Budget

Current Year 2012/13

–

Budget Year +1 2014/15

–

Budget Year +2 2015/16

Budget Year 2013/14

Budget Year +1 2014/15

Budget Year +2 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

–

Budget Year 2013/14

2013/14 Medium Term Revenue & Expenditure Framework

2013/14 to 2015/16

Municipal in-house services

174

Ref.

Electricity (at least min.service level)

Energy:

Total number of households

Below Minimum Service Level subtotal

Other toilet provisions (< min.service level) No toilet provisions

Other toilet provisions (> min.service level) Minimum Service Level and Above sub-total Bucket toilet

Pit toilet (ventilated)

Chemical toilet

Flush toilet (connected to sewerage) Flush toilet (with septic tank)

Sanitation/sewerage:

Total number of households

Below Minimum Service Level subtotal

Piped water inside yard (but not in dwelling) Using public tap (at least min. service level) Other water supply (at least min. service level) Minimum Service Level and Above sub-total Using public tap (< min.service level) Other water supply (< min.service level) No water supply

Detail on the provision of municipal services for A10 2010/11

2011/12

–

Outcome Outcome Outcome

2009/10

–

Original Budget

–

Adjusted Budget

–

Full Year Forecast

Current Year 2012/13

–

Budget Year 2013/14

–

Budget Year +1 2014/15

–

Budget Year +2 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

MSUNDUZI ANNUAL DRAFT BUDGET

Ref.

Total number of households

Below Minimum Service Level subtotal

No rubbish disposal

Other rubbish disposal

Using own refuse dump

Minimum Service Level and Above sub-total Removed less frequently than once a week Using communal refuse dump

Removed at least once a week

Refuse:

Total number of households

Below Minimum Service Level subtotal

Electricity - prepaid (< min. service level) Other energy sources

Electricity - prepaid (min.service level) Minimum Service Level and Above sub-total Electricity (< min.service level)

Name of municipal entity

Municipal entity services

Ref.

175

Piped water inside dwelling

Water:

Household service targets (000)

Detail on the provision of municipal services for A10

Municipal in-house services

Detail on the provision of municipal services for A10 2010/11

2011/12

2010/11

–

2011/12

–

Outcome Outcome Outcome

2009/10

–

Outcome Outcome Outcome

2009/10

–

Adjusted Budget

Original Budget

Adjusted Budget

Full Year Forecast

–

Full Year Forecast

Current Year 2012/13

–

Original Budget

Current Year 2012/13

–

Budget Year +1 2014/15

–

Budget Year +2 2015/16

Budget Year 2013/14

Budget Year +1 2014/15

Budget Year +2 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

–

Budget Year 2013/14

2013/14 Medium Term Revenue & Expenditure Framework

2013/14 to 2015/16

176

Name of municipal entity

Municipal entity services

Ref.

Electricity (at least min.service level)

Energy:

Total number of households

Below Minimum Service Level subtotal

Other toilet provisions (< min.service level) No toilet provisions

Other toilet provisions (> min.service level) Minimum Service Level and Above sub-total Bucket toilet

Pit toilet (ventilated)

Chemical toilet

Flush toilet (connected to sewerage) Flush toilet (with septic tank)

Sanitation/sewerage:

Total number of households

Below Minimum Service Level subtotal

Detail on the provision of municipal services for A10 2010/11

2011/12

–

Outcome Outcome Outcome

2009/10

–

Original Budget

–

Adjusted Budget

–

Full Year Forecast

Current Year 2012/13

–

Budget Year 2013/14

–

Budget Year +1 2014/15

–

Budget Year +2 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

MSUNDUZI ANNUAL DRAFT BUDGET

Ref.

Total number of households

Below Minimum Service Level subtotal

No rubbish disposal

Other rubbish disposal

Using own refuse dump

Minimum Service Level and Above sub-total Removed less frequently than once a week Using communal refuse dump

Removed at least once a week

Refuse:

Total number of households

Below Minimum Service Level subtotal

Electricity - prepaid (< min. service level) Other energy sources

Electricity - prepaid (min.service level) Minimum Service Level and Above sub-total Electricity (< min.service level)

Names of service providers

Municipal entity services

Ref.

177

Piped water inside dwelling

Water:

Household service targets (000)

Detail on the provision of municipal services for A10

Name of municipal entity

Municipal entity services

Detail on the provision of municipal services for A10 2010/11

2011/12

2010/11

–

2011/12

–

Outcome Outcome Outcome

2009/10

–

Outcome Outcome Outcome

2009/10

–

Adjusted Budget

Original Budget

Adjusted Budget

Full Year Forecast

–

Full Year Forecast

Current Year 2012/13

–

Original Budget

Current Year 2012/13

–

Budget Year +1 2014/15

–

Budget Year +2 2015/16

2013/14 Medium Term Revenue & Expenditure Framework Budget Budget Budget Year Year +1 Year +2 2013/14 2014/15 2015/16

–

Budget Year 2013/14

2013/14 Medium Term Revenue & Expenditure Framework

2013/14 to 2015/16

178

Names of service providers

Municipal entity services

Ref.

Electricity (at least min.service level)

Energy:

Below Minimum Service Level subtotal Total number of households

Other toilet provisions (< min.service level) No toilet provisions

Other toilet provisions (> min.service level) Minimum Service Level and Above sub-total Bucket toilet

Pit toilet (ventilated)

Chemical toilet

Flush toilet (connected to sewerage) Flush toilet (with septic tank)

Sanitation/sewerage:

Below Minimum Service Level subtotal Total number of households

Detail on the provision of municipal services for A10 2010/11

2011/12

– –

–

Outcome Outcome Outcome

2009/10

–

Original Budget

–

Adjusted Budget

–

Full Year Forecast

Current Year 2012/13

–

2013/14 Medium Term Revenue & Expenditure Framework Budget Budget Budget Year Year +1 Year +2 2013/14 2014/15 2015/16

MSUNDUZI ANNUAL DRAFT BUDGET

Ref.

Below Minimum Service Level subtotal Total number of households

No rubbish disposal

Other rubbish disposal

Using own refuse dump

Minimum Service Level and Above sub-total Removed less frequently than once a week Using communal refuse dump

Removed at least once a week

Refuse:

Below Minimum Service Level subtotal Total number of households

Electricity - prepaid (< min. service level) Other energy sources

Electricity - prepaid (min.service level) Minimum Service Level and Above sub-total Electricity (< min.service level)

2010/11

2011/12

– –

–

Outcome Outcome Outcome

2009/10

–

Original Budget

– –

–

Full Year Forecast

–

Adjusted Budget

Current Year 2012/13

References 1. Monthly household income threshold. Should include all sources of income. 2. Show the poverty analysis the municipality uses to determine its indigents policy and the provision of services 3. Include total of all housing units within the municipality 4. Number of subsidised dwellings to be constructed by the municipality under agency agreement with province 5. Provide estimate based on building approval information. Include any non-subsidised dwellings constructed by the municipality 6. Insert actual or estimated % increases assumed as a basis for budget calculations 7. Insert actual or estimated % collection rate assumed as a basis for budget calculations for each revenue group 8. Stand distance <= 200m from dwelling 9. Stand distance > 200m from dwelling 10. Borehole, spring, rain-water tank etc. 11. Must agree to total number of households in municipal area 12. Household income categories assume an average 4 person household. Stats SA - Census 2011 Questionnaire 13. Based on National poverty line of R515 per capita per month (2008 prices), assuming an average household size of 4 persons

Names of service providers

Municipal entity services

Detail on the provision of municipal services for A10

–

2013/14 Medium Term Revenue & Expenditure Framework Budget Budget Budget Year Year +1 Year +2 2013/14 2014/15 2015/16

2013/14 to 2015/16

179

180

MFMA section

Ref

2011/12 Audited Outcome

2010/11

Audited Audited Outcome Outcome

2009/10 Original Budget

Adjusted Budget

Full Year Forecast

Current Year 2012/13 Pre-audit outcome

Budget Year 2013/14

Budget Year +1 2014/15

Budget Year +2 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

Funding measures 18(1)b 1 260,699 416,502 706,042 700,228 830,232 830,762 830,762 925,899 953,422 792,476 Cash/cash equivalents at the year end - R'000 Cash + investments at the yr end less 18(1)b 2 (709,402) (347,927) 8,869 424,033 1,364,892 717,583 1,364,893 784,745 808,878 1,774,353 applications - R'000 18(1)b 3 1.5 2.4 3.5 3.2 3.7 3.7 3.7 4.1 3.9 3.1 Cash year end/monthly employee/ supplier payments Surplus/(Deficit) excluding deprecia18(1) 4 (231,250) 94,814 239,731 5,144 8,793 8,792 8,792 449,743 268,828 252,391 tion offsets: R'000 Service charge rev % change - macro 18(1)a,(2) 5 N.A. 14.3% 9.1% 8.5% (4.3%) (6.0%) (6.0%) 2.2% 2.8% 2.0% CPIX target exclusive Cash receipts % of Ratepayer & Other 18(1)a,(2) 6 89.0% 94.1% 99.7% 90.4% 111.3% 111.3% 111.3% 86.1% 94.4% 92.9% revenue Debt impairment expense as a % of 18(1)a,(2) 7 15.5% 4.9% 2.6% 9.8% 9.6% 9.6% 9.6% 4.9% 4.3% 3.8% total billable revenue Capital payments % of capital expen- 18(1)c;19 8 88.0% 179.4% (66.4%) 100.0% 85.2% 85.2% 85.2% 69.2% 77.8% 99.3% diture Borrowing receipts % of capital expen- 18(1)c 9 231.6% (214.7%) 83.6% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% diture (excl. transfers) Grants % of Govt. legislated/gazetted 18(1)a 10 0.0% 0.0% 0.0% allocations Current consumer debtors % change 18(1)a 11 N.A. (34.2%) 547.7% 42.7% 0.0% 0.0% 0.0% 46.4% (14.6%) (11.3%) - incr(decr) Long term receivables % change 18(1)a 12 N.A. 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 5.3% 4.9% 1.9% incr(decr) R&M % of Property Plant & Equipment 20(1)(vi) 13 1.9% 1.0% 0.6% 1.3% 1.3% 1.3% 1.4% 1.5% 1.5% 2.0% Asset renewal % of capital budget 20(1)(vi) 14 54.4% 79.9% 0.0% 52.1% 56.2% 56.2% 0.0% 60.7% 71.1% 75.4% References 1. Positive cash balances indicative of minimum compliance - subject to 2 2. Deduct cash and investment applications (defined) from cash balances 3. Indicative of sufficient liquidity to meet average monthly operating payments 4. Indicative of funded operational requirements 5. Indicative of adherence to macro-economic targets (prior to 2003/04 revenue not available for high capacity municipalities and later for other capacity classifications) 6. Realistic average cash collection forecasts as % of annual billed revenue 7. Realistic average increase in debt impairment (doubtful debt) provision 8. Indicative of planned capital expenditure level & cash payment timing 9. Indicative of compliance with borrowing 'only' for the capital budget - should not exceed 100% unless refinancing 10. Substantiation of National/Province allocations included in budget

Description

KZN225 Msunduzi Supporting Table SA10 Funding measurement

MSUNDUZI ANNUAL DRAFT BUDGET

MFMA section

Ref

2011/12 Audited Outcome

2010/11

Audited Audited Outcome Outcome

2009/10 Original Budget

Adjusted Budget

Full Year Forecast

Current Year 2012/13 Pre-audit outcome

Budget Year 2013/14

Budget Year +1 2014/15

Budget Year +2 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

Supporting indicators % incr total service charges (incl prop rates) % incr Property Tax % incr Service charges - electricity revenue % incr Service charges - water revenue % incr Service charges - sanitation revenue % incr Service charges - refuse revenue % incr in Service charges - other Total billable revenue Service charges Property rates Service charges - electricity revenue Service charges - water revenue Service charges - sanitation revenue Service charges - refuse removal Service charges - other Rental of facilities and equipment Capital expenditure excluding capital grant funding Cash receipts from ratepayers Ratepayer & Other revenue Change in consumer debtors (current and non-current) Operating and Capital Grant Revenue Capital expenditure - total Capital expenditure - renewal 0.0% 1,941,645 1,924,332 474,615 1,011,459 270,107 102,592 65,559 – 17,313 26,495

18(1)a 18(1)a

18(1)a 20(1)(vi) 20(1)(vi)

355,033 176,033 95,810

385,630 111,149 88,822

2,356,073 2,502,618 (44,281)

23.0%

18(1)a

1,969,438 2,213,850 78,268

26.4% 34.6%

18(1)a 18(1)a

7.8% 23.9%

18(1)a 18(1)a

1,615,187 1,599,616 440,315 816,173 213,633 76,207 53,287 – 15,571 97,626

20.3%

18(1)a

500,669 223,563 –

2,799,143 2,806,204 467,643

0.0% 2,233,102 2,215,158 536,555 1,212,660 288,345 107,507 70,091 – 17,944 74,889

6.9%

6.8% 4.8%

13.1% 19.9%

15.1%

(6.6%)

7.0% 9.9%

2.2% 0.0%

1.7%

365,204 230,014 119,912

2,360,144 2,610,486 244,275

422,369 309,756 174,103

3,001,215 2,697,307 244,275

0.0% 0.0% 2,556,770 2,603,323 2,537,236 2,579,373 610,214 623,903 1,416,917 1,417,115 317,354 339,545 114,000 125,263 78,752 73,547 – – 19,534 23,949 – 93,037

12.4%

10.1% 6.0%

13.7% 16.8%

14.5%

422,369 309,756 174,103

3,001,215 2,697,307 244,275

0.0% 2,603,323 2,579,373 623,903 1,417,115 339,545 125,263 73,547 – 23,949 93,037

0.0%

0.0% 0.0%

0.0%

422,369 309,756

3,001,215 2,697,306 244,275

0.0% 2,603,322 2,579,373 623,903 1,417,115 339,545 125,263 73,547 – 23,948 93,037

0.0%

0.0% 0.0%

0.0%

767,006 443,158 268,858

2,466,204 2,865,476 366,301

0.0% 2,811,943 2,791,688 644,671 1,558,827 378,445 132,153 77,592 – 20,255 59,999

5.5%

11.5% 5.5%

3.3% 10.0%

8.2%

0.0% 3,307,769 3,281,982 742,242 1,886,180 420,454 146,795 86,311 – 25,787 50,000

5.5%

5.4% 5.4%

5.6% 10.0%

8.0%

606,338 264,271 187,929

625,370 252,390 190,400

2,941,311 3,124,741 3,115,581 3,362,605 (167,955) (111,808)

0.0% 3,060,594 3,037,705 702,973 1,714,709 398,902 139,281 81,841 – 22,889 60,000

5.5%

5.4% 5.4%

9.0% 10.0%

8.8%

11. Indicative of realistic current arrear debtor collection targets (prior to 2003/04 revenue not available for high capacity municipalities and later for other capacity classifications) 12. Indicative of realistic long term arrear debtor collection targets (prior to 2003/04 revenue not available for high capacity municipalities and later for other capacity classifications) 13. Indicative of a credible allowance for repairs & maintenance of assets - functioning assets revenue protection 14. Indicative of a credible allowance for asset renewal (requires analysis of asset renewal projects as % of total capital projects - detailed capital plan) - functioning assets revenue protection

Description

KZN225 Msunduzi Supporting Table SA10 Funding measurement

2013/14 to 2015/16

181

182 (231,250)

Revenue % Increase in Total Operating Revenue % Increase in Property Rates Revenue % Increase in Electricity Revenue % Increase in Property Rates & Services Charges

Cash and Cash Equivalents (30 June 2012)

2,806,890

Operating Performance Surplus/ (Deficit)

78,268

14.8% 12.7% 19.9% 15.1%

6.7% 23.9% 20.3%

239,731

3,093,048

3,332,779

467,643

6.0% 4.6%

12.7%

94,814

2,807,186

2,902,000

(44,281)

6.0% 3.9%

Audited Outcome

Audited Audited Outcome Outcome

6.0% 4.3%

2011/12

2010/11

2009/10

Total Operating Expenditure

Ref

2,575,640

MFMA section

Total Operating Revenue

Trend Change in consumer debtors (current and non-current)

DoRA capital List capital grants

DoRA operating List operating grants

Supporting benchmarks Growth guideline maximum CPI guideline DoRA operating grants total MFY DoRA capital grants total MFY Provincial operating grants Provincial capital grants District Municipality grants Total gazetted/advised national, provincial and district grants Average annual collection rate (arrears inclusive)

Description

KZN225 Msunduzi Supporting Table SA10 Funding measurement

14.1% 16.8% 14.5%

(10.4%)

5,144

2,982,646

2,987,790

244,275

6.0% 5.0%

Original Budget

0.0% 0.0% 1.7%

5.0%

8,793

3,129,239

3,138,032

366,301

6.0% 5.0%

Adjusted Budget

0.0% 0.0% 0.0%

0.0%

8,792

3,129,239

3,138,032

(167,955)

6.0% 5.0%

Full Year Forecast

Current Year 2012/13

0.0% 0.0% 0.0%

(0.0%)

8,792

3,129,240

3,138,031

(111,808)

6.0% 5.0%

Pre-audit outcome

–

5.4% 10.0% 8.2%

4.9%

925,899

66,585

3,224,899

3,291,485

6.0% 5.4%

Budget Year 2013/14

–

9.4% 10.0% 8.8%

7.7%

64,557

3,480,545

3,545,103

6.0% 5.6%

Budget Year +1 2014/15

–

5.6% 10.0% 8.0%

7.6%

50,001

3,764,103

3,814,105

6.0% 5.4%

Budget Year +2 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

MSUNDUZI ANNUAL DRAFT BUDGET

183

Reserves

Borrowing Credit Rating (2009/10) Capital Charges to Operating Borrowing Receipts % of Capital Expenditure

Cash Cash Receipts % of Rate Payer & Other Cash Coverage Ratio

Capital Expenditure Total Capital Programme (R'000) Asset Renewal Asset Renewal % of Total Capital Expenditure

Capital Revenue Internally Funded & Other (R'000) Borrowing (R'000) Grant Funding and Other (R'000) Internally Generated funds % of Non Grant Funding Borrowing % of Non Grant Funding Grant Funding % of Total Funding

Expenditure % Increase in Total Operating Expenditure % Increase in Employee Costs % Increase in Electricity Bulk Purchases Average Cost Per Budgeted Employee Position (Remuneration) Average Cost Per Councillor (Remuneration) R&M % of PPE Asset Renewal and R&M as a % of PPE Debt Impairment % of Total Billable Revenue

Description

MFMA section

Ref

4.0% 231.6%

89.0% 0

2.5% (214.7%)

94.1%

111,149 88,822 79.9%

100.0% 76.2%

100.0% 44.5% 176,033 95,810 54.4%

– 26,495 84,654 0.0%

1.0% 2.0% 4.9%

– 97,626 78,407 0.0%

1.9% 3.0% 15.5%

1.2% 28.3%

(3.6%)

Original Budget

2.3% 83.6%

99.7% 0

223,563 – 0.0%

0.0% 66.5%

74,889 – 148,674 100.0%

0.6% 1.0% 2.6%

3.3% 0.0%

90.4% 0

230,014 119,912 52.1%

0.0% 100.0%

– – 230,014 0.0%

1.3% 3.0% 9.8%

430503.5068 465758.2055

5.1% 7.1% 26.1% 16.8% 211558.5043 249271.5982

10.2%

Audited Outcome

Audited Audited Outcome Outcome

0.0%

2011/12

2010/11

2009/10

KZN225 Msunduzi Supporting Table SA10 Funding measurement

2.9% 0.0%

111.3% 0

309,756 174,103 56.2%

50.6% 70.0%

45,962 47,075 216,719 49.4%

1.3% 4.0% 9.6%

2.6% 31.0%

4.9%

Adjusted Budget

2.9% 0.0%

111.3% 0

309,756 174,103 56.2%

50.6% 70.0%

45,962 47,075 216,719 49.4%

1.3% 4.0% 9.6%

0.0% 0.0%

0.0%

Full Year Forecast

Current Year 2012/13

2.9% 0.0%

111.3% 0

309,756 174,103 56.2%

50.6% 70.0%

45,962 47,075 216,719 49.4%

9.6%

0.0% 0.0%

0.0%

Pre-audit outcome

0 3.4% 0.0%

86.1% 0

443,158 268,858 60.7%

0.0% 86.5%

60,000 – 383,158 100.0%

1.5% 5.0% 4.9%

498890.4247

6.5% (20.1%) 272439.3092

3.1%

Budget Year 2013/14

2.9% 0.0%

94.4% 0

264,271 187,929 71.1%

0.0% 77.3%

60,000 – 204,271 100.0%

1.5% 4.0% 4.3%

5.1% 12.3%

7.9%

Budget Year +1 2014/15

2.6% 0.0%

92.9% 0

252,390 190,400 75.4%

0.0% 80.2%

50,000 – 202,390 100.0%

2.0% 5.0% 3.8%

5.2% 7.0%

8.1%

Budget Year +2 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

2013/14 to 2015/16

184 15 15

Ref

MTREF Funded / Unfunded References 15. Subject to figures provided in Schedule.

MFMA section

MTREF Funded (1) / Unfunded (0)

High Level Outcome of Funding Compliance Total Operating Revenue Total Operating Expenditure Surplus/(Deficit) Budgeted Operating Statement Surplus/(Deficit) Considering Reserves and Cash Backing

Free Services Free Basic Services as a % of Equitable Share "Free Services as a % of Operating Revenue (excl operational transfers)"

Surplus/(Deficit)

Description

(253,114)

(940,651) 0

2,902,000 2,807,186 94,814

10.6%

3.2%

2,575,640 2,806,890 (231,250)

0.0%

19.6%

(347,927)

248,601

3,332,779 3,093,048 239,731

0.0%

8,869

Audited Outcome

Audited Audited Outcome Outcome (709,402)

2011/12

2010/11

2009/10

KZN225 Msunduzi Supporting Table SA10 Funding measurement

Adjusted Budget

3,138,032 3,129,239 8,793

12.5%

0.0%

429,177 1,373,685

2,987,790 2,982,646 5,144

12.9%

0.0%

424,033 1,364,892

Original Budget

726,375

3,138,032 3,129,239 8,792

12.5%

0.0%

717,583

Full Year Forecast

Current Year 2012/13

1,373,685

3,138,031 3,129,240 8,792

1,364,893

Pre-audit outcome

851,330

3,291,485 3,224,899 66,585

12.5%

0.0%

784,745

Budget Year 2013/14

3,814,105 3,764,103 50,001

12.4%

0.0%

1,774,353

Budget Year +2 2015/16

873,436 1,824,354

3,545,103 3,480,545 64,557

12.4%

0.0%

808,878

Budget Year +1 2014/15

2013/14 Medium Term Revenue & Expenditure Framework

MSUNDUZI ANNUAL DRAFT BUDGET

Municipal by-laws s6 in place? (Y/N) Municipal/assistant valuer appointed? (Y/N) Municipal partnership s38 used? (Y/N) No. of assistant valuers (FTE) No. of data collectors (FTE) No. of internal valuers (FTE) No. of external valuers (FTE) No. of additional valuers (FTE) Valuation appeal board established? (Y/N) Implementation time of new valuation roll (mths) No. of properties No. of sectional title values No. of unreasonably difficult properties s7(2) No. of supplementary valuations No. of valuation roll amendments No. of objections by rate payers No. of appeals by rate payers No. of successful objections No. of successful objections > 10% Supplementary valuation Public service infrastructure value (Rm) Municipality owned property value (Rm)

Total valuation reductions: Total value used for rating (Rm) Total land value (Rm)

Valuation reductions: Valuation reductions-public infrastructure (Rm) Valuation reductions-nature reserves/park (Rm) Valuation reductions-mineral rights (Rm) Valuation reductions-R15,000 threshold (Rm) Valuation reductions-public worship (Rm) Valuation reductions-other (Rm)

Valuation: Date of valuation: Financial year valuation used

5 5

8 8

5 5

3 3 3 3 4

Ref

Description

KZN225 Msunduzi - Supporting Table SA11 Property rates summary

7/1/2008

Original Budget

SV1

Nil

–

297 2,198

1 14,177 8,832

12 89,000 2,000

35 154 1 34 –

– SV4 843 10 248

–

297 2,198

Yes

– – 4 – –

– SV4 843 10 248

–

297 2,198

Yes

–

91,371 10,000

no nil nil 5 nil nil

Full Year Forecast

Nil

No Nil Nil 5

92,000 10,200

Yes

2012/2013

Budget Year 2013/14

–

SV6

–

2,198

SV6

–

2,198

–

2,198

SV7 + 8

Budget Year +1 2014/15

–

Budget Year +2 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

Nil Nil Nil SV4 6 6 2 843 2,300 2,300 500 10 8 8 10 248 Nil Nil Nil Unknown

297 2,198

Yes

– – 4 – –

no nil nil 5 nil nil

Adjusted Budget

Current Year 2012/13

2008/2009 2009/2010 2010/2011 2011/2012 Yes Yes Yes Yes Yes

7/1/2008

Audited Outcome

Audited Audited Outcome Outcome

7/1/2008

2011/12

2010/11

2009/10

2013/14 to 2015/16

185

186 60

1,719,649 1,539,086 89.5%

446 1,678

150

538,820 457,997 85.0%

5,891

3,618

4,825

Yes No No No No

Budget Year 2013/14

6,949

Yes No No No No

Full Year Forecast

4,825

Yes No No No No

Adjusted Budget

5,146

2,714

511 1,921

565,761 486,554 86.0%

Budget Year +1 2014/15

4,637

2,035

546 2,056

594,049 516,823 87.0%

Budget Year +2 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

Total rebates,exemptns,reductns,discs (R'000) 100,957 – – – 6,949 References 1. All numbers to be expressed as whole numbers except FTEs and Rates in the Rand 2. To give effect to rates policy 3. Full Time Equivalent (FTE) should be expressed to one decimal place and takes into account full time and part time staff 4. Required to implement new system (FTE) 5. Provide relevant information for historical comparisons. Must reconcile to the total of Table SA12 6. Current and budget year must reconcile to Table A4 Budgeted Financial Performance (revenue and expenditure) 7. Included in rate revenue budget 8. In favour of the rate-payer

13,840 259 23 86,835

338,346 307,839 91.0%

Yes No No No No

Original Budget

Current Year 2012/13

477 1,796

6 6

Yes No No No No

Audited Outcome

Audited Audited Outcome Outcome

2011/12

2010/11

2009/10

446 1,678

Rate revenue: Rate revenue budget (R '000) Rate revenue expected to collect (R'000) Expected cash collection rate (%) Special rating areas (R'000) Rebates, exemptions - indigent (R'000) Rebates, exemptions - pensioners (R'000) Rebates, exemptions - bona fide farm. (R'000) Rebates, exemptions - other (R'000) Phase-in reductions/discounts (R'000)

5 5

Total value of improvements (Rm) Total market value (Rm)

Rating: Residential rate used to determine rate for other categories? (Y/N) Differential rates used? (Y/N) Limit on annual rate increase (s20)? (Y/N) Special rating area used? (Y/N) Phasing-in properties s21 (number) Rates policy accompanying budget? (Y/N) Fixed amount minimum value (R'000) Non-residential prescribed ratio s19? (%)

Ref

Description

KZN225 Msunduzi - Supporting Table SA11 Property rates summary

MSUNDUZI ANNUAL DRAFT BUDGET

Total value of improvements (Rm)

Total market value (Rm)

187

Rebates, exemptions - bona fide farm. (R'000)

Rebates, exemptions - pensioners (R'000)

Rebates, exemptions - indigent (R'000)

Special rating areas (R'000)

1,796

477

81.0%

183,886

Expected cash collection rate (%)

Rate revenue expected to collect (R'000)

0.011100

227,019

Average rate

1,022

Rate revenue budget (R '000)

Total land value (Rm)

Rating:

Total value used for rating (Rm)

Total valuation reductions:

Valuation reductions-other (Rm)

Valuation reductions-public worship (Rm)

Valuation reductions-R15,000 threshold (Rm)

Valuation reductions-mineral rights (Rm)

Valuation reductions-nature reserves/park (Rm)

Valuation reductions-public infrastructure (Rm)

Valuation reductions:

Is balance rated by uniform rate/variable rate?

Flat rate used? (Y/N)

Combination of rating types used? (Y/N)

Phasing-in properties s21 (number)

Base of valuation (select)

Method of valuation used (select)

Frequency of valuation (select)

Years since last valuation (select)

No. of successful objections > 10%

Estimated no. of properties not valued

No. of successful objections

No. of appeals by rate-payers finalised

No. of appeals by rate-payers

No. of objections by rate-payers

No. of valuation roll amendments

Supplementary valuation (Rm)

No. of supplementary valuations

9,300

No. of unreasonably difficult properties s7(2)

70,052

Resi.

No. of properties

Ref

No. of sectional title property values

Valuation:

Current Year 2012/13

Description

700

5,403

Indust.

83.0%

228,303

275,064

0.019600

Bus. & Comm.

KZN225 Msunduzi - Supporting Table SA12a Property rates by category (current year)

90.0%

482

535

0.002700

271

Farm props.

Stateowned

_ _

9,789

Muni props.

76.0%

337

443

0.002700

2,888

Public service infra.

Private owned towns

_ _

0.0%

â&#x20AC;&#x201C;

339

0.013000

3 _

Formal & Comm. State Informal Land trust Settle. land

4 _

_ _

Section Protect. National Public 8(2)(n) Areas Monum/ts benefit (note 1) organs.

0.019600

Mining Props.

2013/14 to 2015/16

188

Ref

3,618

Resi.

Indust.

Bus. & Comm.

Farm props.

Stateowned

References 1. Land & Assistance Act, Restitution of Land Rights, Communual Property Associations 2. Include value of additional reductions is 'free' value greater than MPRA minimum. 3. Average rate - cents in the Rand. Eg 10.26 cents in the Rand is 0.1026, expressed to 6 decimal places maximum 4. Include arrears collections 5. In favour of the rate-payer 6. Provide relevant information for historical comparisons.

Total rebates,exemptns,reductns,discs (R'000)

Phase-in reductions/discounts (R'000)

Rebates, exemptions - other (R'000)

Description

KZN225 Msunduzi - Supporting Table SA12a Property rates by category (current year) Muni props.

Public service infra.

Private owned towns

Formal & Comm. State Informal Land trust Settle. land

Section Protect. National Public 8(2)(n) Areas Monum/ts benefit (note 1) organs.

Mining Props.

MSUNDUZI ANNUAL DRAFT BUDGET

Total value of improvements (Rm)

Total market value (Rm)

189

Rebates, exemptions - bona fide farm. (R'000)

Rebates, exemptions - pensioners (R'000)

Rebates, exemptions - indigent (R'000)

Special rating areas (R'000)

1,796

477

81.0%

183,886

Expected cash collection rate (%)

Rate revenue expected to collect (R'000)

0.011100

227,019

Average rate

Resi.

Rate revenue budget (R '000)

Total land value (Rm)

Rating:

Total value used for rating (Rm)

Total valuation reductions:

Valuation reductions-other (Rm)

Valuation reductions-public worship (Rm)

Valuation reductions-R15,000 threshold (Rm)

Valuation reductions-mineral rights (Rm)

Valuation reductions-nature reserves/park (Rm)

Valuation reductions-public infrastructure (Rm)

Valuation reductions:

Is balance rated by uniform rate/variable rate?

Flat rate used? (Y/N)

Combination of rating types used? (Y/N)

Phasing-in properties s21 (number)

Base of valuation (select)

Method of valuation used (select)

Frequency of valuation (select)

Years since last valuation (select)

Estimated no. of properties not valued

No. of successful objections > 10%

Ref

No. of successful objections

No. of appeals by rate-payers finalised

No. of appeals by rate-payers

No. of objections by rate-payers

No. of valuation roll amendments

Supplementary valuation (Rm)

No. of supplementary valuations

No. of unreasonably difficult properties s7(2)

No. of sectional title property values

No. of properties

Valuation:

Budget Year 2013/14

Description

Indust.

83.0%

228,303

275,064

0.019600

Bus. & Comm.

KZN225 Msunduzi - Supporting Table SA12b Property rates by category (budget year)

90.0%

482

535

0.002700

Farm props.

Stateowned

Muni props.

76.0%

337

443

0.002700

Public service infra.

Private owned towns

0.0%

â&#x20AC;&#x201C;

339

0.013000

Formal & Comm. State Informal Land trust Settle. land

Section Protect. National Public 8(2)(n) Areas Monum/ts benefit (note 1) organs.

0.019600

Mining Props.

2013/14 to 2015/16

190

Ref

3,618

Resi.

Indust.

Bus. & Comm.

Farm props.

Stateowned

Total rebates,exemptns,reductns,discs (R'000)

Phase-in reductions/discounts (R'000)

Rebates, exemptions - other (R'000)

Description

KZN225 Msunduzi - Supporting Table SA12b Property rates by category (budget year) Muni props.

Public service infra.

Private owned towns

Formal & Comm. State Informal Land trust Settle. land

Section Protect. National Public 8(2)(n) Areas Monum/ts benefit (note 1) organs.

Mining Props.

MSUNDUZI ANNUAL DRAFT BUDGET

191

Domestic

Water tariffs

Other rebates or exemptions

Property rates (rate in the Rand) Residential properties Residential properties - vacant land Formal/informal settlements Small holdings Farm properties - used Farm properties - not used Industrial properties Business and commercial properties Communal land - residential Communal land - small holdings Communal land - farm property Communal land - business and commercial Communal land - other State-owned properties Municipal properties Public service infrastructure Privately owned towns serviced by the owner State trust land Restitution and redistribution properties Protected areas National monuments properties

Exemptions, reductions and rebates (Rands) Residential properties R15 000 threshhold rebate General residential rebate Indigent rebate or exemption Pensioners/social grants rebate or exemption Temporary relief rebate or exemption Bona fide farmers rebate or exemption

Ref

Description

Provide description of tariff structure where appropriate

KZN225 Msunduzi - Supporting Table SA13a Service Tariffs by category

15,000

2009/10 2010/11

0.0141 0.0141 0.0141 0.0141 0.0141 0.0141

0.2700

0.0161 0.0161 0.0161 0.0161 0.0161 0.0161

0.0026

15,000

0.0027

0.0026

15,000

0.0111 0.0202

15,000

0.0028

0.0184 0.0184 0.0184 0.0184 0.0184 0.0184

0.0028

0.0213 0.0213

15,000

0.0030

0.0193 0.0193 0.0193 0.0193 0.0193 0.0193

0.0030

0.0225 0.0225

15,000

0.0032

0.0204 0.0204 0.0204 0.0204 0.0204 0.0204

0.0032

0.0237 0.0237

Current 2013/14 Medium Term Revenue Year & Expenditure Framework 2012/13 Budget Budget Budget Year Year +1 Year +2 2013/14 2014/15 2015/16

0.0104 0.0189

2011/12

2013/14 to 2015/16

192

Domestic Basic charge/fixed fee (Rands/month) Service point - vacant land (Rands/month) FBE Life-line tariff - meter Life-line tariff - prepaid Flat rate tariff - meter (c/kwh) Flat rate tariff - prepaid(c/kwh) Meter - IBT Block 1 (c/kwh) Meter - IBT Block 2 (c/kwh) Meter - IBT Block 3 (c/kwh) Meter - IBT Block 4 (c/kwh) Meter - IBT Block 5 (c/kwh)

Electricity tariffs

Other

Domestic Basic charge/fixed fee (Rands/month) Service point - vacant land (Rands/month) Waste water - flat rate tariff (c/kl) Volumetric charge - Block 1 (c/kl) Volumetric charge - Block 2 (c/kl) Volumetric charge - Block 3 (c/kl) Volumetric charge - Block 4 (c/kl)

Waste water tariffs

Other

Basic charge/fixed fee (Rands/month) Service point - vacant land (Rands/month) Water usage - flat rate tariff (c/kl) Water usage - life line tariff Water usage - Block 1 (c/kl) Water usage - Block 2 (c/kl) Water usage - Block 3 (c/kl) Water usage - Block 4 (c/kl)

Description

Ref

51 51 53 11 51

102 5 6

102

33 11 17 19

(fill in thresholds) (fill in thresholds) (fill in thresholds) (fill in thresholds) (fill in thresholds)

2011/12

2009/10 2010/11

(how is this targeted?) (describe structure) (describe structure)

(fill in structure) (fill in structure) (fill in structure) (fill in structure)

Flat rate Domestic

Sliding indigent scale up to 2009/10 0-6 7-12 13 and more (fill in thresholds)

0-6 Balance on a sliding scale

Provide description of tariff structure where appropriate

KZN225 Msunduzi - Supporting Table SA13a Service Tariffs by category

59 59 62 13 59

109 6 6

109

37 13 19 22

64 64 68 14 65

115 6 6

115

41 14 20 24

69 69 73 15 70

121 6 7

121

44 15 22 25

75 75 79 16 76

105

128 7 7

128

47 16 23 27

Current 2013/14 Medium Term Revenue Year & Expenditure Framework 2012/13 Budget Budget Budget Year Year +1 Year +2 2013/14 2014/15 2015/16

MSUNDUZI ANNUAL DRAFT BUDGET

Ref

(fill in thresholds) (fill in thresholds) (fill in thresholds) (fill in thresholds) (fill in thresholds) (fill in thresholds) (fill in thresholds)

Provide description of tariff structure where appropriate

Domestic Street cleaning charge Basic charge/fixed fee Availability Charge 80l bin - once a week 250l bin - once a week References 1. If properties are not rated or zero rated this must be indicated as such 2. Please provide detailed descriptions on Sheet SA13b

Waste management tariffs

Other

[insert extra blocks if necessary] Prepaid - IBT Block 1 (c/kwh) Prepaid - IBT Block 2 (c/kwh) Prepaid - IBT Block 3 (c/kwh) Prepaid - IBT Block 4 (c/kwh) Prepaid - IBT Block 5 (c/kwh)

Description

KZN225 Msunduzi - Supporting Table SA13a Service Tariffs by category 2009/10 2010/11

2011/12

101

111

120

130

Current 2013/14 Medium Term Revenue Year & Expenditure Framework 2012/13 Budget Budget Budget Year Year +1 Year +2 2013/14 2014/15 2015/16

2013/14 to 2015/16

193

194

Electricity tariffs [Insert blocks as applicable]

Waste water tariffs [Insert blocks as applicable]

Water tariffs [Insert blocks as applicable]

Exemptions, reductions and rebates (Rands) [Insert lines as applicable]

Description

Ref

(fill in thresholds) (fill in thresholds) (fill in thresholds) (fill in thresholds) (fill in thresholds) (fill in thresholds) (fill in thresholds) (fill in thresholds)

(fill in structure) (fill in structure) (fill in structure) (fill in structure) (fill in structure) (fill in structure) (fill in structure) (fill in structure) (fill in structure)

(fill in thresholds) (fill in thresholds) (fill in thresholds) (fill in thresholds) (fill in thresholds) (fill in thresholds) (fill in thresholds) (fill in thresholds) (fill in thresholds) (fill in thresholds)

Provide description of tariff structure where appropriate

KZN225 Msunduzi - Supporting Table SA13b Service Tariffs by category - explanatory 2009/10 2010/11

2011/12

Current 2013/14 Medium Term Revenue Year & Expenditure Framework 2012/13 Budget Budget Budget Year Year +1 Year +2 2013/14 2014/15 2015/16

MSUNDUZI ANNUAL DRAFT BUDGET

Description

Ref

(fill in thresholds) (fill in thresholds) (fill in thresholds) (fill in thresholds) (fill in thresholds)

Provide description of tariff structure where appropriate

KZN225 Msunduzi - Supporting Table SA13b Service Tariffs by category - explanatory 2009/10 2010/11

2011/12

Current 2013/14 Medium Term Revenue Year & Expenditure Framework 2012/13 Budget Budget Budget Year Year +1 Year +2 2013/14 2014/15 2015/16

2013/14 to 2015/16

195

196

sub-total

Rates and services charges: Property rates Electricity: Basic levy

Monthly Account for Household - 'Indigent' Household receiving free basic services

% increase/-decrease

Total small household bill:

VAT on Services

Rates and services charges: Property rates Electricity: Basic levy Electricity: Consumption Water: Basic levy Water: Consumption Sanitation Refuse removal Other

Monthly Account for Household - 'Affordable Range'

% increase/-decrease

Total large household bill:

VAT on Services

Electricity: Basic levy Electricity: Consumption Water: Basic levy Water: Consumption Sanitation Refuse removal Other

Rates and services charges: Property rates

sub-total

Monthly Account for Household - 'Middle Income Range'

Rand/cent

Ref

Description

KZN225 Msunduzi - Supporting Table SA14 Household bills

715.12

110.22 138.88 135.24 26.53 169.67 81.72 52.86

1,113.53

125.44 245.28 26.53 214.32 81.72 52.86

18.4%

846.44

146.88 177.04 172.42 27.88 178.22 87.44 56.56

32.3%

1,473.40

177.04 346.23 27.88 225.12 87.44 56.56

553.13 283.56 456.78 32.21 260.15 101.04 65.36

633.22

Original Budget

168.14 233.56 227.47 32.21 205.95 101.04 65.36

4.5%

-1.04

0.27

1,560.00

(1.0%)

23.4%

1,044.26 1,033.73

158.32 220.06 218.00 35.25 225.33 117.71 69.58

19.0%

1,753.81 1,832.32

1,560.00

-1.00

–

1,033.73

168.14 233.56 227.47 32.21 205.95 101.04 65.36

–

1,832.32

283.56 456.78 32.21 260.15 101.04 65.36

633.22

1,560.00

–

1,033.73

168.14 233.56 227.47 32.21 205.95 101.04 65.36

–

1,832.32

283.56 456.78 32.21 260.15 101.04 65.36

633.22

Adjusted Full Year Budget Forecast

Current Year 2012/13

1,753.81 1,832.32

220.06 430.35 35.25 284.63 117.71 69.58

596.22

Audited Outcome

Audited Audited Outcome Outcome

367.38

2011/12

2010/11

2009/10

5.5%

8.5%

5.5% 10.0% 10.0% 10.0% 10.0% 5.5% 5.5%

8.0%

10.0% 10.0% 10.0% 10.0% 5.5% 5.5%

5.5%

Budget Year 2013/14 % incr.

1,645.80

8.5%

1,122.08

177.39 256.92 250.22 35.44 226.55 106.60 68.96

8.0%

1,979.60

311.92 502.46 35.44 286.17 106.60 68.96

668.05

Budget Year 2013/14

1,736.32

8.6%

1,218.45

187.15 282.62 275.25 38.99 249.21 112.47 72.76

8.1%

2,139.64

343.12 552.71 38.99 314.79 112.47 72.76

704.80

Budget Year +1 2014/15

1,831.82

8.6%

1,323.58

197.45 310.89 302.78 42.89 274.14 118.66 76.77

8.1%

2,313.59

377.44 607.99 42.89 346.27 118.66 76.77

743.57

Budget Year +2 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

MSUNDUZI ANNUAL DRAFT BUDGET

sub-total

Ref

2.45

2.45 3.13

3.13

–

Audited Outcome

Audited Audited Outcome Outcome

2.45

2011/12

2010/11

2009/10

1,818.21 –

1,818.21

32.52 51.00 32.98

32.52 51.00 32.98 1,818.21

141.71

–

1,818.21

32.52 51.00 32.98

141.71

Adjusted Full Year Budget Forecast

141.71

Original Budget

Current Year 2012/13

% increase/-decrease 27.8% (100.0%) – References 1. Use as basis property value of R700 000, 1 000 kWh electricity and 30kl water 2. Use as basis property value of R500 000 and R700 000, 500 kWh electricity and 25kl water 3. Use as basis property value of R 300 000, 350kWh electricity and 20kl water (50 kWh electricity and 6 kl water free)

Total small household bill:

VAT on Services

Electricity: Consumption Water: Basic levy Water: Consumption Sanitation Refuse removal Other

Rand/cent

Description

KZN225 Msunduzi - Supporting Table SA14 Household bills

5.9%

10.0% 5.5% 5.5%

10.0%

Budget Year 2013/14 % incr.

39.36 56.77 36.72

171.48

Budget Year +1 2014/15

5.9%

1,926.08 2,040.65

35.78 53.81 34.80

155.89

Budget Year 2013/14

6.1%

2,164.94

43.30 62.45 38.74

188.63

Budget Year +2 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

2013/14 to 2015/16

197

198 –

561,104

–

511,957

648,305

Adjusted Full Year Budget Forecast

–

282,404

561,104

Original Budget

Current Year 2012/13

648,305

–

118,689

282,404

Audited Outcome

Audited Audited Outcome Outcome

118,689

2011/12

2010/11

2009/10

–

Entities sub-total

Ref

Consolidated total: 118,689 282,404 561,104 511,957 648,305 References 1. Total investments must reconcile to Budgeted Financial Position ('current' call investment deposits plus 'non-current' investments)

Entities Securities - National Government Listed Corporate Bonds Deposits - Bank Deposits - Public Investment Commissioners Deposits - Corporation for Public Deposits Bankers Acceptance Certificates Negotiable Certificates of Deposit - Banks Guaranteed Endowment Policies (sinking) Repurchase Agreements - Banks

Municipality sub-total

Deposits - Bank Deposits - Public Investment Commissioners Deposits - Corporation for Public Deposits Bankers Acceptance Certificates Negotiable Certificates of Deposit - Banks Guaranteed Endowment Policies (sinking) Repurchase Agreements - Banks Municipal Bonds

Parent municipality Securities - National Government Listed Corporate Bonds

R thousand

Investment type

KZN225 Msunduzi - Supporting Table SA15 Investment particulars by type

539,091

–

539,091

Budget Year 2013/14

565,506

–

565,506

Budget Year +1 2014/15

593,706

–

593,706

Budget Year +2 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

MSUNDUZI ANNUAL DRAFT BUDGET

Call Call Call Call Call Call Call Call Fixed

Call - RMB (Metro Trans Fund) Call - RMB (Almond Bank Dev) Call - RMB (MIG Grant) Call - RMB (Unspent Conditional Grant) Call - RMB (General Investments) Call - RMB (Sale of Assets) Call - RMB (Insurance Fund) Call - RMB (Land sales) Fixed - ABSA (WCA) - 12 Months

"Capital Variable Guarantee or Fixed (Yes/ No)" interest rate

1 TOTAL INVESTMENTS AND INTEREST References 1. Total investments must reconcile to all items in Table SA15 for the Current Year (30 June) 2. List investments in expiry date order 3. If 'variable' is selected in column F, input interest rate range

Entities sub-total

Entities

Municipality sub-total

Call Call

Yrs/Months

Name of institution & investment ID

Parent municipality Call - ABSA (Land Sales) Call - RMB (Airport Dev Fund).

Period of Type of Investment Investment

Ref

Investments by Maturity

KZN225 Msunduzi - Supporting Table SA16 Investment particulars by maturity

5% 5% 5% 5% 5% 5% 5% 5% 6.40%

5.05% 5%

"Interest Rate 3."

539,091

–

539,091

1,142 50,729 126,068 338,587 1,749 1,400 9,120 1,686 5,256

1,384 1,971

27,029

–

27,029

57 2,536 6,303 16,929 87 70 456 84 336

70 99

Interest to be realised

Rand thousand

Commission Commission Expiry Monetary Paid Recipient date of value (Rands) investment

2013/14 to 2015/16

199

200 1 1

Total Borrowing

Ref

Entities sub-total

Entities Long-Term Loans (annuity/reducing balance) Long-Term Loans (non-annuity) Local registered stock Instalment Credit Financial Leases PPP liabilities Finance Granted By Cap Equipment Supplier Marketable Bonds Non-Marketable Bonds Bankers Acceptances Financial derivatives Other Securities

Municipality sub-total

Local registered stock Instalment Credit Financial Leases PPP liabilities Finance Granted By Cap Equipment Supplier Marketable Bonds Non-Marketable Bonds Bankers Acceptances Financial derivatives Other Securities

Parent municipality Long-Term Loans (annuity/reducing balance) Long-Term Loans (non-annuity)

R thousand

Borrowing - Categorised by type

KZN225 Msunduzi - Supporting Table SA17 Borrowing

570,129

–

570,129

518,942

–

518,942

577,963

–

577,963

Audited Outcome

Audited Audited Outcome Outcome

570,129

2011/12

2010/11

2009/10

647,309

–

647,309

Original Budget

647,309

–

647,309

–

647,309

Adjusted Full Year Budget Forecast

Current Year 2012/13

573,000

–

573,000

Budget Year 2013/14

503,000

–

503,000

Budget Year +1 2014/15

430,000

–

430,000

Budget Year +2 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

MSUNDUZI ANNUAL DRAFT BUDGET

Ref

570,129

518,942

– 647,309

–

647,309

Original Budget

–

647,309

–

647,309

Adjusted Full Year Budget Forecast

Current Year 2012/13

577,963

Audited Outcome

Audited Audited Outcome Outcome

570,129

2011/12

2010/11

2009/10

1 Entities sub-total – – 1 Total Unspent Borrowing 570,129 518,942 References 1. Total borrowing must reconcile to Budgeted Financial Position (Borrowing - non-current)

Entities Long-Term Loans (annuity/reducing balance) Long-Term Loans (non-annuity) Local registered stock Instalment Credit Financial Leases PPP liabilities Finance Granted By Cap Equipment Supplier Marketable Bonds Non-Marketable Bonds Bankers Acceptances Financial derivatives Other Securities

Municipality sub-total

Parent municipality Long-Term Loans (annuity/reducing balance) Long-Term Loans (non-annuity) Local registered stock Instalment Credit Financial Leases PPP liabilities Finance Granted By Cap Equipment Supplier Marketable Bonds Non-Marketable Bonds Bankers Acceptances Financial derivatives Other Securities

Unspent Borrowing - Categorised by type

R thousand

Borrowing - Categorised by type

KZN225 Msunduzi - Supporting Table SA17 Borrowing

573,000

–

573,000

Budget Year 2013/14

503,000

–

503,000

Budget Year +1 2014/15

430,000

–

430,000

Budget Year +2 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

2013/14 to 2015/16

201

202

National Government: Municipal Infrastructure Grant (MIG) Public Transport and Systems Neighbourhood Development Partnership Rural Households Infrastructure Dept of Mineral/Electricty Intergrated National Electrification Porgramme

Capital Transfers and Grants

Total Operating Transfers and Grants

48,348 11,663

91,339 7,737

3,757

73,225

300,842

–

12,488

20,979

33,467

125,649

213,926

–

Other grant providers: [insert description]

1,387

10,548 9,161

2,404

267,375 267,211 165

138,340

314,400

–

4,074 – 1,207 – 2,868

2,534

310,326 304,835 1,979 978

Audited Outcome

Audited Audited Outcome Outcome

203,378 199,824 750 400

2011/12

2010/11

2009/10

–

1, 2

Ref

District Municipality: [insert description]

Provincial Government: Health subsidy Provincial Government: Health subsidy Expanded Public Works Grant Operating Grant - Property Rates Health Human Settlements Public Works Arts and Culture

National Government: Local Government Equitable Share Finance Management Municipal Systems Improvement EPWP Incentive Electricity Demand Side Management Water Services Operating Subsidy Other transfers/grants [insert description]

Operating Transfers and Grants

RECEIPTS:

R thousand

Description

KZN225 Msunduzi - Supporting Table SA18 Transfers and grant receipts

5,000

153,399 45,000 700 4,500

208,599

365,204

–

150,170 – 70 – 5,000 5,000

160,485

365,204

–

10,963

10,963 –

2,537 9,000

22,500

342,704 338,903 1,500 800 1,501

150,170 – 70 – 5,000 5,000

160,485

365,204

–

10,963

2,537 9,000

22,500

342,704 338,903 1,500 800 1,501

Adjusted Full Year Budget Forecast

2,537 9,000

22,500

342,704 338,903 1,500 800 1,501

Original Budget

Current Year 2012/13

8,000 123,000

151,312 100,846

383,158

383,848

–

21,709

5,000 30,000

159,271 – 10,000

204,271

402,067

–

21,856

4,000

3,512 21,709

–

380,211 373,677 1,600 934

Budget Year +1 2014/15

362,139 354,313 1,550 890 1,874 –

Budget Year 2013/14

10,000 12,000

170,390 – 10,000

202,390

422,980

–

22,863

4,200

–

400,117 393,300 1,650 967

Budget Year +2 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

MSUNDUZI ANNUAL DRAFT BUDGET

150,176

230,014

216,854

135 135

–

625,370

202,390

–

– –

–

Budget Year +2 2015/16

– –

204,271

84,654

135 135

–

– –

606,338

125,649

–

56,234 16,760 2,100 37,289 85

Budget Year +1 2014/15

383,158

Total Capital Transfers and Grants

–

56,234 16,760 2,100 37,289 85

245

Budget Year 2013/14

TOTAL RECEIPTS OF TRANSFERS & GRANTS 339,575 385,496 464,576 595,218 582,058 582,058 767,006 References 1. Each transfer/grant is listed by name as gazetted together with the name of the transferring department or municipality, donor or other organisation 2. Amounts actually RECEIVED; not revenue recognised (objective is to confirm grants transferred) 3. Replacement of RSC levies 4. Housing subsidies for housing where ownership transferred to organisations or persons outside the control of the municipality 5. Total transfers and grants must reconcile to Budgeted Cash Flows 6. Motor vehicle licensing refunds to be included under 'agency' services (Not Grant Receipts)

–

21,415 19,315 2,100

245

Adjusted Full Year Budget Forecast

2013/14 Medium Term Revenue & Expenditure Framework

–

Other grant providers: Carnegie

–

11,836 11,836

Original Budget

Current Year 2012/13

–

District Municipality: [insert description]

11,429 11,429

9,457

Audited Outcome

Audited Audited Outcome Outcome 26,573

2011/12

2010/11

2009/10

–

Ref

Provincial Government: Airport Development Project Sport and Recreation Corridor Development KZNPA

Other capital transfers/grants [insert description]

R thousand

Description

KZN225 Msunduzi - Supporting Table SA18 Transfers and grant receipts

2013/14 to 2015/16

203

204 1

EXPENDITURE:

–

Other grant providers: [insert description]

–

Provincial Government: Airport Development Project

Capital expenditure of Transfers and Grants

202,978

–

District Municipality: [insert description]

Total operating expenditure of Transfers and Grants:

–

2,404

–

267,375

–

267,375 267,211 165

–

314,400

–

2,868

1,207

4,074

2,534

310,326 304,835 1,979 978

Audited Outcome

Audited Audited Outcome Outcome

202,978 199,824 750

2011/12

2010/11

2009/10

Provincial Government: Health subsidy Provincial Government: Operating Grant - Property Rates Public Works Arts and Culture Human Settlements

Operating expenditure of Transfers and Grants

R thousand

Ref

Description

KZN225 Msunduzi - Supporting Table SA19 Expenditure on transfers and grant programme

21,415 19,315

5,000

208,599 153,399 45,000 700 4,500

365,204

–

56,234 16,760

160,485 150,170 – 70 – 5,000 5,000 245

365,204

–

9,000

9,000 –

10,963

22,500 2,537

342,704 338,903 1,500 800 1,501

56,234 16,760

160,485 150,170 – 70 – 5,000 5,000 245

365,204

–

9,000

10,963

22,500 2,537

342,704 338,903 1,500 800 1,501

Adjusted Full Year Budget Forecast

10,963

22,500 2,537

342,704 338,903 1,500 800 1,501

Original Budget

Current Year 2012/13

–

5,000 30,000

8,000 123,000 –

204,271 159,271 – 10,000

402,067

–

21,856

–

383,158 151,312 100,846

383,848

–

21,709

–

21,856

4,000

3,512 21,709

–

380,211 373,677 1,600 934

Budget Year +1 2014/15

362,139 354,313 1,550 890 1,874 –

Budget Year 2013/14

–

10,000 12,000

202,390 170,390 – 10,000

422,980

–

22,863

4,200

–

400,117 393,300 1,650 967

Budget Year +2 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

MSUNDUZI ANNUAL DRAFT BUDGET

– 314,400

–

TOTAL EXPENDITURE OF TRANSFERS AND GRANTS 202,978 267,375 References 1. Expenditure must be separately listed for each transfer or grant received or recognised

Total capital expenditure of Transfers and Grants

–

Other grant providers: Carnegie

–

Audited Outcome

Audited Audited Outcome Outcome

–

2011/12

2010/11

2009/10

–

Ref

District Municipality: [insert description]

Sport and Recreation Corridor Development KZNPA

R thousand

Description

KZN225 Msunduzi - Supporting Table SA19 Expenditure on transfers and grant programme

595,218

230,014

–

2,100

Original Budget

582,058

216,854

135 135

–

2,100 37,289 85

582,058

216,854

135 135

–

2,100 37,289 85

Adjusted Full Year Budget Forecast

Current Year 2012/13

767,006

383,158

–

Budget Year 2013/14

606,338

204,271

–

Budget Year +1 2014/15

625,370

202,390

–

Budget Year +2 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

2013/14 to 2015/16

205

206

Conditions met - transferred to revenue Conditions still to be met - transferred to liabilities

–

78,408 5,339

Conditions met - transferred to revenue Conditions still to be met - transferred to liabilities

Provincial Government: Balance unspent at beginning of the year Current year receipts

5,606 78,141

1,3

Capital transfers and grants:

6,011

National Government: Balance unspent at beginning of the year Current year receipts

Total operating transfers and grants - CTBM

282,056

– 3,483

Conditions met - transferred to revenue Conditions still to be met - transferred to liabilities

Total operating transfers and grants revenue

3,483

–

15,195

4,647 10,548

Other grant providers: Balance unspent at beginning of the year Current year receipts

Conditions met - transferred to revenue Conditions still to be met - transferred to liabilities

District Municipality: Balance unspent at beginning of the year Current year receipts

Conditions met - transferred to revenue Conditions still to be met - transferred to liabilities

Provincial Government: Balance unspent at beginning of the year Current year receipts

266,861 2,528

Conditions met - transferred to revenue Conditions still to be met - transferred to liabilities

–

84,654

–

300,842

–

33,467

267,375

25,621

123,053

–

Audited Outcome

Audited Audited Outcome Outcome

267,375

2011/12

2010/11

2009/10

66,011 203,378

1,3

Ref

National Government: Balance unspent at beginning of the year Current year receipts

Operating transfers and grants:

R thousand

Description

KZN225 Msunduzi - Supporting Table SA20 Reconciliation of transfers, grant receipts and unspent funds

21,415

208,599

–

365,204

–

22,500

342,704

Original Budget

56,234

160,485

–

365,204

–

22,500

342,704

56,234

160,485

–

365,204

–

22,500

342,704

Adjusted Full Year Budget Forecast

Current Year 2012/13

–

383,158

–

383,848

–

21,709

362,139

Budget Year 2013/14

–

204,271

–

402,067

–

21,856

380,211

Budget Year +1 2014/15

–

202,390

–

422,980

–

22,863

400,117

Budget Year +2 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

MSUNDUZI ANNUAL DRAFT BUDGET

Ref

360,464

5,339

78,408

–

385,496

–

84,654

–

148,674

–

148,674

–

Audited Outcome

Audited Audited Outcome Outcome

–

2011/12

2010/11

2009/10

595,218

–

230,014

–

Original Budget

581,923

–

216,719

–

581,923

–

216,719

–

Adjusted Full Year Budget Forecast

Current Year 2012/13

767,006

–

383,158

–

Budget Year 2013/14

606,338

–

204,271

–

Budget Year +1 2014/15

625,370

–

202,390

–

Budget Year +2 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

TOTAL TRANSFERS AND GRANTS - CTBM 11,351 – – – – – – – – References 1. Total capital transfers and grants revenue must reconcile to Budgeted Financial Performance and Financial Position; total recurrent grants revenue must reconcile to Budgeted Financial Performance 2. CTBM = conditions to be met 3. National Treasury database will require this reconciliation for each transfer/grant

TOTAL TRANSFERS AND GRANTS REVENUE

Total capital transfers and grants - CTBM

Total capital transfers and grants revenue

Conditions met - transferred to revenue Conditions still to be met - transferred to liabilities

Other grant providers: Balance unspent at beginning of the year Current year receipts

Conditions met - transferred to revenue Conditions still to be met - transferred to liabilities

District Municipality: Balance unspent at beginning of the year Current year receipts

R thousand

Description

KZN225 Msunduzi - Supporting Table SA20 Reconciliation of transfers, grant receipts and unspent funds

2013/14 to 2015/16

207

208

Total Non-Cash Transfers To Other Organs Of State:

Non-Cash Transfers to other Organs of State Insert description

Total Non-Cash Transfers To Entities/Ems'

Non-Cash Transfers to Entities/Other External Mechanisms Insert description

Non-Cash Transfers to other municipalities Insert description

Total Non-Cash Transfers To Municipalities:

TOTAL CASH TRANSFERS AND GRANTS

Total Cash Transfers To Groups Of Individuals:

Cash Transfers to Groups of Individuals Insert description

Total Cash Transfers To Organisations

Cash Transfers to Organisations Insert description

Total Cash Transfers To Other Organs Of State:

Cash Transfers to other Organs of State Insert description

Total Cash Transfers To Entities/Ems'

Cash Transfers to Entities/Other External Mechanisms Safe City Community Bodies Mayors Grant and Arts & Culture

Total Cash Transfers To Municipalities:

Cash Transfers to other municipalities Insert description

R thousand

Ref

Description

2010/11

2011/12

–

4,342

–

4,342

– 845 3,496

–

3,967

–

3,967

3 192 3,773

–

4,144

–

4,144

3,947 196

–

4,500

–

4,500

–

4,500

–

4,500

–

4,500

–

4,500

–

4,500

–

4,500

–

Full Year Pre-audit Forecast outcome

Current Year 2012/13

Audited Audited Audited Original Adjusted Outcome Outcome Outcome Budget Budget

2009/10

KZN225 Msunduzi - Supporting Table SA21 Transfers and grants made by the municipality

–

5,027

–

5,027

4,800 227

–

Budget Year 2013/14

–

5,274

–

5,274

5,035 239

–

5,563

–

5,563

5,312 251

–

Budget Budget Year +1 Year +2 2014/15 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

MSUNDUZI ANNUAL DRAFT BUDGET

2010/11

2011/12

–

5,274

–

TOTAL TRANSFERS AND GRANTS 6 4,342 3,967 4,144 4,500 4,500 4,500 4,500 5,027 References 1. Insert description listed by municipal name and demarcation code of recipient 2. Insert description of each entity or external mechanism (an external mechanism may be provided with resources to ensure a minimum level of service) 3. Insert description of each Organ of State (e.g. transfer to electricity provider to compensate for FBS provided) 4. Insert description of each other organisation (e.g. charity) 5 Insert description of each other organisation (e.g. the aged, child-headed households) 6. All descriptions should separate transfers for 'capital purposes' and 'operating purposes'

–

5,563

–

Budget Budget Year +1 Year +2 2014/15 2015/16

–

Budget Year 2013/14

2013/14 Medium Term Revenue & Expenditure Framework

–

– –

–

Full Year Pre-audit Forecast outcome

Current Year 2012/13

Audited Audited Audited Original Adjusted Outcome Outcome Outcome Budget Budget

2009/10

TOTAL NON-CASH TRANSFERS AND GRANTS

Ref

Total Non-Cash Grants To Groups Of Individuals:

Groups of Individuals Insert description

Total Non-Cash Grants To Organisations

Non-Cash Grants to Organisations Insert description

R thousand

Description

KZN225 Msunduzi - Supporting Table SA21 Transfers and grants made by the municipality

2013/14 to 2015/16

209

210

Other Municipal Staff Basic Salaries and Wages Pension and UIF Contributions Medical Aid Contributions Overtime Performance Bonus

% increase

Sub Total - Senior Managers of Municipality

Senior Managers of the Municipality Basic Salaries and Wages Pension and UIF Contributions Medical Aid Contributions Overtime Performance Bonus Motor Vehicle Allowance Cellphone Allowance Housing Allowances Other benefits and allowances Payments in lieu of leave Long service awards Post-retirement benefit obligations 4

3 3 3 3

Ref

% increase

Sub Total - Councillors

Councillors (Political Office Bearers plus Other) Basic Salaries and Wages Pension and UIF Contributions Medical Aid Contributions Motor Vehicle Allowance Cellphone Allowance Housing Allowances Other benefits and allowances

R thousand

Summary of Employee and Councillor remuneration

2010/11

2011/12

352,380 64,457 23,683 4,206 4,770

6,316

438

705

5,173

18,517

13,843 1,621 519 2,152 382

427,608 80,872 25,100 8,404 6,948

(11.1%)

5,613

–

4,651 402 49 511

11.1%

20,569

12,621 2,538 411 4,570 428

418,916 85,741 28,998 25,061

(85.8%)

798

42 151

495 92 17

(11.7%)

18,152

12,207 1,645 333 3,055 788 124

24,291

4,088 255 80

17,037 2,037 794

–

34,000

24,677 2,597 325 5,338 947 115

519,526 91,114 32,720 19,375

(30,109) 7,914 (649) 7,295

48.0% 1,956.2%

1,181

180 18

832 151

87.3%

34,000

24,677 2,597 325 5,338 947 115

489,417 99,028 32,071 26,670

3.5%

25,141

4,088 273 80

17,869 2,037 794

–

34,000

24,677 2,597 325 5,338 947 115

Full Year Forecast

Current Year 2012/13

Audited Audited Audited Original Adjusted Outcome Outcome Outcome Budget Budget

2009/10

KZN225 Msunduzi - Supporting Table SA22 Summary councillor and staff benefits

543,527 143,724 33,157 20,925

5.3%

26,470

18,813 2,145 836 – – 4,304 287 84

7.1%

36,419

26,433 2,782 349 5,718 1,015 123

Budget Year 2013/14

571,963 104,366 41,850 22,809

6.3%

28,140

20,000 2,280 889 – – 4,576 306 90

5.5%

38,422

27,887 2,935 368 6,032 1,071 130

593,961 112,327 44,151 24,063

5.2%

29,594

21,034 2,398 935 – – 4,812 321 94

5.5%

40,535

29,420 3,096 388 6,364 1,130 137

Budget Budget Year +1 Year +2 2014/15 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

MSUNDUZI ANNUAL DRAFT BUDGET

Senior Managers of Entities Basic Salaries and Wages Pension and UIF Contributions

% increase

Sub Total - Board Members of Entities

Board Members of Entities Basic Salaries and Wages Pension and UIF Contributions Medical Aid Contributions Overtime Performance Bonus Motor Vehicle Allowance Cellphone Allowance Housing Allowances Other benefits and allowances Board Fees Payments in lieu of leave Long service awards Post-retirement benefit obligations

Total Parent Municipality

% increase

Sub Total - Other Municipal Staff

Motor Vehicle Allowance Cellphone Allowance Housing Allowances Other benefits and allowances Payments in lieu of leave Long service awards Post-retirement benefit obligations

R thousand

Summary of Employee and Councillor remuneration

3 3 3 3

Ref

2010/11

2011/12

–

540,637

515,804

–

0.6%

–

635,849

16.9%

1.8%

616,899

(5,778)

446

(485) 2,794

7,016

706,456

17,216

21,025 – 3,487 17,541

–

17.5%

747,415

–

(93.0%)

52,513

–

1,357.9%

765,597

15.5% (100.8%) (12,326.7%)

712,234

16,770

14,936

D 14,009 3,972 14,747

C 10,859 800 4,189 27,398

632,097

17.5%

605,915

23,444

32,771

B 33,538

A 33,538

Full Year Forecast

Current Year 2012/13

Audited Audited Audited Original Adjusted Outcome Outcome Outcome Budget Budget

2009/10

KZN225 Msunduzi - Supporting Table SA22 Summary councillor and staff benefits

–

10.1%

842,610

10.4%

779,721

18,360

3,713 8,785

7,529

Budget Year 2013/14 I

20,826

4,933 18,315

13,390

5.2%

–

1.8%

–

5.2%

857,649 902,094

1.5%

791,088 831,966

19,741

4,676 17,361

8,323

Budget Budget Year +1 Year +2 2014/15 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

2013/14 to 2015/16

211

212

% increase

TOTAL SALARY, ALLOWANCES & BENEFITS

Total Municipal Entities

% increase

Sub Total - Other Staff of Entities

Other Staff of Entities Basic Salaries and Wages Pension and UIF Contributions Medical Aid Contributions Overtime Performance Bonus Motor Vehicle Allowance Cellphone Allowance Housing Allowances Other benefits and allowances Payments in lieu of leave Long service awards Post-retirement benefit obligations

% increase

Sub Total - Senior Managers of Entities

Medical Aid Contributions Overtime Performance Bonus Motor Vehicle Allowance Cellphone Allowance Housing Allowances Other benefits and allowances Payments in lieu of leave Long service awards Post-retirement benefit obligations

R thousand

Summary of Employee and Councillor remuneration

3 3 3 3

Ref

2010/11

2011/12

–

540,637

–

16.9%

632,097

–

0.6%

635,849

–

17.5%

747,415

–

(93.0%)

52,513

–

1,357.9%

765,597

Full Year Forecast

Current Year 2012/13

Audited Audited Audited Original Adjusted Outcome Outcome Outcome Budget Budget

2009/10

KZN225 Msunduzi - Supporting Table SA22 Summary councillor and staff benefits

–

10.1%

842,610

Budget Year 2013/14

–

1.8%

5.2%

857,649 902,094

Budget Budget Year +1 Year +2 2014/15 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

MSUNDUZI ANNUAL DRAFT BUDGET

Ref

2010/11

2011/12

Full Year Forecast

Current Year 2012/13

Audited Audited Audited Original Adjusted Outcome Outcome Outcome Budget Budget

2009/10

Budget Year 2013/14 I

Column Definitions: A, B and C. Audited actual as per the audited financial statements. If audited amounts are unavailable, unaudited amounts must be provided with a note stating these are unaudited D. The original budget approved by council for the budget year. E. The budget for the budget year as adjusted by council resolution in terms of section 28 of the MFMA. F. An estimate of final actual amounts (pre audit) for the current year at the point in time of preparing the budget for the budget year. This may differ from E. G. The amount to be appropriated for the budget year. H and I. The indicative projection

819,228 861,559

Budget Budget Year +1 Year +2 2014/15 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

5,7 TOTAL MANAGERS AND STAFF 522,120 611,528 617,697 713,415 18,513 731,597 806,191 References 1. Include 'Loans and advances' where applicable if any reportable amounts until phased compliance with s164 of MFMA achieved 2. s57 of the Systems Act 3. In kind benefits (e.g. provision of living quarters) must be shown as the cost (full market value) to the municipality, as part of the relevant allowance 4. B/A, C/B, D/C, E/C, F/C, G/D, H/D, I/D 5. Must agree to the sub-total appearing on Table A1 (Employee costs) 6. Includes pension payments and employer contributions to medical aid 7. Correct as at 30 June

R thousand

Summary of Employee and Councillor remuneration

KZN225 Msunduzi - Supporting Table SA22 Summary councillor and staff benefits

2013/14 to 2015/16

213

214 –

–

No.

198,965

72,794 65,123 61,048

1,865,805

55,027 52,247 77,402 52,014 332,942 1,296,173

Salary

28,875

9,463 6,350 13,062

404,758

4,789 7,837 1,610 7,802 41,697 341,023

233,198

30,077 15,703 13,066 87,176 87,176

516,613

11,393 92,677 394,474

11,393 6,676

–

"Contributions" Allowances Performance 1. Bonuses In-kind benefits

461,038

112,334 87,176 87,176 87,176 87,176

2,787,176

71,209 66,760 79,012 71,209 467,316 2,031,670

Total Package 2.

– – – – – – TOTAL COST OF COUNCILLOR, DIRECTOR and EXECUTIVE REMUNERATION 10 – 2,064,770 433,634 749,811 – 3,248,214 References 1. Pension and medical aid 2. Total package must equal the total cost to the municipality 3. List each political office bearer by designation. Provide a total for all other councillors 4. Political office bearer is defined in MFMA s 1: speaker, executive mayor, deputy executive mayor, member of executive committee, mayor, deputy mayor, member of mayoral committee, the councillor designated to exercise powers and duties of mayor (MSA s 57) 5. Also list each senior manager reporting to MM by designation and each official with package >= senior manager by designation 6. List each entity where municipality has an interest and state percentage ownership and control 7. List each senior manager reporting to the CEO of an Entity by designation 8. Must reconcile to relevant section of Table SA24 9. Must reconcile to totals shown for the budget year of Table SA22 10. Correct as at 30 June 8,10

6,7

A Heading for Each Entity List each member of board by designation

Total for municipal entities

8,10

Senior Managers of the Municipality Municipal Manager (MM) Chief Finance Officer Infra Structure Economic Dev Corporate ( Acting Allowance to be confirmed) List of each offical with packages >= senior manager

Total Senior Managers of the Municipality

Ref

Total Councillors

Councillors Speaker Chief Whip Executive Mayor Deputy Executive Mayor Executive Committee Total for all other councillors

Rand per annum

Disclosure of Salaries, Allowances & Benefits 1.

KZN225 Msunduzi - Supporting Table SA23 Salaries, allowances & benefits (political office bearers/councillors/senior managers)

MSUNDUZI ANNUAL DRAFT BUDGET

% increase

TOTAL PERSONNEL NUMBERS

Municipal employees Municipal Manager and Senior Managers Other Managers Professionals Finance Spatial/town planning Information Technology Roads Electricity Water Sanitation Refuse Other Technicians Finance Spatial/town planning Information Technology Roads Electricity Water Sanitation Refuse Other Clerks (Clerical and administrative) Service and sales workers Skilled agricultural and fishery workers Craft and related trades Plant and Machine Operators Elementary Occupations

Municipal Council and Boards of Municipal Entities Councillors (Political Office Bearers plus Other Councillors) Board Members of municipal entities

Number

Summary of Personnel Numbers

3 7

4 5

1,2

Ref

Current Year 2012/13

3,218

11 285 276 173 93 330 1,692 –

3,223

1 114 3,030 170

6 114 3,030 170

–

2,935 (8.9%)

5 80 2,777 152 14 9 126 234 23 75 376 1,768 –

2,687 (16.5%)

2,584 199 13 6 67 226 169 68 369 1,467 –

– (100.0%)

–

Positions Permanent Contract Positions Permanent Contract employees employees employees employees

2011/12

KZN225 Msunduzi - Supporting Table SA24 Summary of personnel numbers Budget Year 2013/14

2,935 –

5 80 2,777 152 14 9 126 234 23 75 376 1,768 –

2,935 9.2%

5 80 2,777 152 14 9 126 234 23 75 376 1,768 –

– –

–

Positions Permanent Contract employees employees

2013/14 to 2015/16

215

216 1,2

Ref

Current Year 2012/13

Positions Permanent Contract Positions Permanent Contract employees employees employees employees

2011/12

6, 10 Total municipal employees headcount Finance personnel headcount 8, 10 Human Resources personnel headcount 8, 10 References 1. Positions must be funded and aligned to the municipality's current organisational structure 2. Full Time Equivalent (FTE). E.g. One full time person = 1FTE. A person working half time (say 4 hours out of 8) = 0.5FTE. 3. s57 of the Systems Act 4. Include only in Consolidated Statements 5. Include municipal entity employees in Consolidated Statements 6. Include headcount (number fo persons, Not FTE) of managers and staff only (exclude councillors) 7. Managers who provide the direction of a critical technical function 8. Total number of employees working on these functions 9. Correct as at 30 June 10. Must account for all budgeted positions, as per the municipal organogram

Number

Summary of Personnel Numbers

KZN225 Msunduzi - Supporting Table SA24 Summary of personnel numbers Positions Permanent Contract employees employees

Budget Year 2013/14

MSUNDUZI ANNUAL DRAFT BUDGET

Ref

125,728

15,360

–

146,114

250,031 110,368

54,497 2,833 11,001 17,777 5,168 119,511 1,909 4,574 402 32,359

183,035 146,114

59,562 3,035 6,875 11,111 3,230 74,695 1,193 2,859 251 20,224

360,399

171,471 41,629 14,537 8,535 – 2,228 2,973 138 – 400 5 64 42,223 5,281

155,883 37,844 13,215 7,759 – 2,026 2,703 125 – 363 5 59 38,385 4,801 1,513

329,148

66,804 4,110

August

60,731 3,736

July

(110,301)

–

274,119 (110,301)

54,497 2,833 12,376 19,999 5,814 134,450 2,148 5,146 452 36,403

163,818

77,941 18,922 6,608 3,880 – 1,013 1,351 63 – 182 2 29 19,192 2,401

30,365 1,868

Sept.

1 Surplus/(Deficit) 146,114 125,728 (110,301) References 1. Surplus (Deficit) must reconcile with Budgeted Financial Performance

Surplus/(Deficit) after capital transfers & contributions Taxation Attributable to minorities Share of surplus/ (deficit) of associate

Surplus/(Deficit) Transfers recognised - capital Contributions recognised - capital Contributed assets

Total Expenditure

Total Revenue (excluding capital transfers and contributions)

R thousand

Description

(173,448)

2,000

352,703 (175,448)

108,994 2,833 13,751 22,221 6,460 149,389 2,386 5,718 503 40,448

177,255

85,735 19,945 6,964 4,092 – 1,144 1,373 65 – 192 3 30 20,103 2,461

33,206 1,943

October

(121,789)

9,800

322,294 (131,589)

54,497 2,833 15,126 24,443 7,106 164,328 2,625 6,289 553 44,493

190,705

94,309 21,023 7,340 4,316 – 1,289 1,426 66 – 202 3 30 21,149 2,441

35,072 2,040

(10,225)

3,726

177,768 (13,951)

54,497 2,833 6,875 11,111 3,230 74,695 1,193 2,859 251 20,224

163,818

77,941 18,922 6,608 3,880 – 1,013 1,351 63 – 182 2 29 19,192 2,401

30,365 1,868

(86,213)

–

250,031 (86,213)

54,497 2,833 11,001 17,777 5,168 119,511 1,909 4,574 402 32,359

163,818

77,941 18,922 6,608 3,880 – 1,013 1,351 63 – 182 2 29 19,192 2,401

30,365 1,868

January

Budget Year 2013/14 November December

KZN225 Msunduzi - Supporting Table SA25 Consolidated budgeted monthly revenue and expenditure

(107,634)

26,755

298,206 (134,389)

54,497 2,833 13,751 22,221 6,460 149,389 2,386 5,718 503 40,448

163,818

77,941 18,922 6,608 3,880 – 1,013 1,351 63 – 182 2 29 19,192 2,401

30,365 1,868

February

–

394,557 (230,739)

54,497 2,833 19,251 31,110 9,044 209,145 3,341 8,005 704 56,628

163,818

77,941 18,922 6,608 3,880 – 1,013 1,351 63 – 182 2 29 19,192 2,401

30,365 1,868

April

(122,043) (230,739)

12,346

298,206 (134,389)

54,497 2,833 13,751 22,221 6,460 149,389 2,386 5,718 503 40,448

163,818

77,941 18,922 6,608 3,880 – 1,013 1,351 63 – 182 2 29 19,192 2,401

30,365 1,868

March

449,743

– – –

383,158 – –

– – – 131,441 1,008,852

819,440 38,422 130,634 256,533 59,255 1,650,634 25,220 59,886 5,274 435,248 –

3,545,103

1,714,709 398,902 139,281 81,841 – 22,889 27,454 1,292 – 3,830 50 592 402,067 49,222 –

664,116 38,857

Budget Year +1 2014/15

268,828

– – –

268,828

204,271 – –

3,224,899 3,480,545 66,585 64,557

779,721 36,419 137,510 222,212 64,600 1,493,890 23,861 57,176 5,027 404,483 –

3,291,485

1,558,827 378,445 132,153 77,592 – 20,255 27,029 1,255 – 3,634 48 586 383,848 48,011 15,131

607,308 37,363

Budget Year 2013/14

449,743

167,779 – –

246,181 841,072

120,692 5,051 6,875 11,111 3,230 74,695 1,193 2,859 251 20,224 –

1,087,253

505,839 125,548 43,843 25,733 – 6,478 9,094 422 – 1,205 16 198 127,641 16,223 13,618

198,938 12,457

June

131,441 1,008,852

145,392

177,768 (13,951)

54,497 2,833 6,875 11,111 3,230 74,695 1,193 2,859 251 20,224

163,818

77,941 18,922 6,608 3,880 – 1,013 1,351 63 – 182 2 29 19,192 2,401

30,365 1,868

May

252,391

– – –

252,391

202,390 – –

3,764,103 50,001

861,792 40,535 124,103 282,183 54,480 1,770,060 25,658 61,919 5,563 537,811 –

3,814,105

1,886,180 420,454 146,795 86,311 – 25,787 28,519 1,318 – 4,037 53 603 422,980 48,825 –

701,442 40,800

Budget Year +2 2015/16

Medium Term Revenue and Expenditure Framework

2013/14 to 2015/16

217

218 49,472

354,739

45,754

31,410 27,501 250,074

404,211

6,439

2,652 121,238 273,881

Sept.

1 Surplus/(Deficit) 44,974 40,477 References 1. Surplus (Deficit) must reconcile with Budgeted Financial Performance

44,974

290,241

37,435

41,595

322,490

25,699 22,501 204,606

28,554 25,001 227,340

330,718

5,268

5,853

367,464

2,170 99,195 224,085

August

2,411 110,217 248,983

July

49,472

Ref

40,477

Surplus/(Deficit) before assoc. Taxation Attributable to minorities Share of surplus/ (deficit) of associate

Total Expenditure by Vote

Expenditure by Vote to be appropriated Vote 1 - Corporate Services Vote 2 - Financial Management Area Vote 3 - Infrastructure Development, Service Delivery and Maintenance Management Vote 4 - Sustainable Community Service Delivery Provision Management Vote 5 - [NAME OF VOTE 5] Vote 6 - [NAME OF VOTE 6] Vote 7 - [NAME OF VOTE 7] Vote 8 - [NAME OF VOTE 8] Vote 9 - [NAME OF VOTE 9] Vote 10 - [NAME OF VOTE 10] Vote 11 - [NAME OF VOTE 11] Vote 12 - [NAME OF VOTE 12] Vote 13 - [NAME OF VOTE 13] Vote 14 - [NAME OF VOTE 14] Vote 15 - [NAME OF VOTE 15]

Total Revenue by Vote

Revenue by Vote Vote 1 - Corporate Services Vote 2 - Financial Management Area Vote 3 - Infrastructure Development, Service Delivery and Maintenance Management Vote 4 - Sustainable Community Service Delivery Provision Management Vote 5 - [NAME OF VOTE 5] Vote 6 - [NAME OF VOTE 6] Vote 7 - [NAME OF VOTE 7] Vote 8 - [NAME OF VOTE 8] Vote 9 - [NAME OF VOTE 9] Vote 10 - [NAME OF VOTE 10] Vote 11 - [NAME OF VOTE 11] Vote 12 - [NAME OF VOTE 12] Vote 13 - [NAME OF VOTE 13] Vote 14 - [NAME OF VOTE 14] Vote 15 - [NAME OF VOTE 15]

R thousand

Description

53,969

386,988

49,914

34,265 30,001 272,808

440,957

7,024

2,893 132,260 298,780

October

67,462

483,735

62,392

42,832 37,501 341,010

551,196

8,780

3,617 165,325 373,475

November

44,974

322,490

41,595

28,554 25,001 227,340

367,464

5,853

2,411 110,217 248,983

December

44,974

322,490

41,595

28,554 25,001 227,340

367,464

5,853

2,411 110,217 248,983

January

Budget Year 2013/14

KZN225 Msunduzi - Supporting Table SA26 Consolidated budgeted monthly revenue and expenditure (municipal vote)

13,492

96,747

12,478

8,566 7,500 68,202

110,239

1,756

723 33,065 74,695

February

26,985

193,494

24,957

17,133 15,001 136,404

220,479

3,512

1,447 66,130 149,390

March

35,979

257,992

33,276

22,844 20,001 181,872

293,971

4,683

1,929 88,173 199,186

April

1,529

97,696

13,391

7,387 6,610 70,309

99,224

1,534

93 20,395 77,204

May

25,456

25,456 – – –

– – – – – – – – – – –

457,927

316,966 125,765 2,579,886

3,749,374

– – – – – – – – – – –

59,375

24,459 952,455 2,713,084

Budget Year +1 2014/15

449,743

449,743 – – –

268,828

268,828 – – –

3,224,899 3,480,545

– – – – – – – – – – –

– – – – – – – – – – – 95,798

415,948

285,544 250,009 2,273,399 11,566

9,746 8,391 66,095

3,674,643

– – – – – – – – – – –

– – – – – – – – – – – 121,255

58,533

24,112 1,102,166 2,489,831

Budget Year 2013/14

1,978

1,354 45,735 72,186

June

252,391

252,391 – – –

3,764,103

– – – – – – – – – – –

610,337

340,422 277,233 2,536,111

4,016,495

– – – – – – – – – – –

55,955

23,050 1,052,616 2,884,874

Budget Year +2 2015/16

Medium Term Revenue and Expenditure Framework

MSUNDUZI ANNUAL DRAFT BUDGET

Sport and recreation

434

101

Planning and development

Road transport

39,297

14,497

Water

Waste water management

219

Trading services

189,757

–

4,060

Road transport

Environmental protection

7,238

Planning and development

11,299

2,580

Health

Economic and environmental services

1,970

Housing

20,600

7,553

Public safety

6,296

Community and social services

Sport and recreation

170,781

–

3,654

6,514

10,169

2,322

1,773

18,540

6,798

5,666

35,098

18,405

20,450

38,998

Corporate services

43,460

5,682

67,547

208,732

–

4,466

7,962

12,428

2,838

2,167

22,660

8,309

6,925

42,898

22,495

53,118

6,945

82,558

404,211 585,312

330,718

24,918

9,363

15,947

43,227

180,412

248,949

111

478

588

356

2,970

179

3,614

1,833

124,275

126,141

Sept.

478,892

20,388

7,661

13,048

35,368

147,609

203,686

391

481

291

2,430

147

2,957

1,499

101,679

103,206

August

48,289

6,313

75,052

367,464

22,653

Community and public safety

Budget and treasury office

Executive and council

Governance and administration

Expenditure - Standard

Total Revenue - Standard

Other

8,512

164,010

Electricity

Waste management

226,317

Trading services

Environmental protection

535

Health

Economic and environmental services

323

Housing

2,700

163

Community and social services

Public safety

1,666

3,285

112,977

114,673

July

Community and public safety

Ref

Corporate services

Budget and treasury office

Executive and council

Governance and administration

Revenue - Standard

R thousand

Description

227,708

–

4,872

8,686

13,558

3,096

2,364

24,720

9,064

7,555

46,798

24,540

57,947

7,576

90,063

638,523

440,957

27,184

10,214

17,397

47,157

196,813

271,581

121

521

642

388

3,240

107

196

3,942

1,999

135,573

137,608

October

284,635

–

6,090

10,857

16,948

3,870

2,954

30,900

11,330

9,444

58,497

30,675

72,433

9,470

112,578

798,153

551,196

33,980

12,768

21,746

58,946

246,016

339,476

151

651

802

485

4,050

134

245

4,928

2,499

169,466

172,010

November

189,757

–

4,060

7,238

11,299

2,580

1,970

20,600

7,553

6,296

38,998

20,450

48,289

6,313

75,052

532,102

367,464

22,653

8,512

14,497

39,297

164,010

226,317

101

434

535

323

2,700

163

3,285

1,666

112,977

114,673

December

189,757

–

4,060

7,238

11,299

2,580

1,970

20,600

7,553

6,296

38,998

20,450

48,289

6,313

75,052

532,102

367,464

22,653

8,512

14,497

39,297

164,010

226,317

101

434

535

323

2,700

163

3,285

1,666

112,977

114,673

January

Budget Year 2013/14

KZN225 Msunduzi - Supporting Table SA27 Consolidated budgeted monthly revenue and expenditure (standard classification)

56,927

–

1,218

2,171

3,390

774

591

6,180

2,266

1,889

11,699

6,135

14,487

1,894

22,516

159,631

110,239

6,796

2,554

4,349

11,789

49,203

67,895

130

160

810

986

500

33,893

34,402

February

113,854

–

2,436

4,343

6,779

1,548

1,182

12,360

4,532

3,777

23,399

12,270

28,973

3,788

45,031

319,261

220,479

13,592

5,107

8,698

23,578

98,406

135,790

261

321

194

1,620

1,971

1,000

67,786

68,804

March

151,805

–

3,248

5,791

9,039

2,064

1,576

16,480

6,043

5,037

31,199

16,360

38,631

5,051

60,042

425,682

293,971

18,122

6,810

11,598

31,438

131,208

181,054

347

428

259

2,160

130

2,628

1,333

90,382

91,739

April

62,072

3,242

2,129

5,371

1,427

1,682

5,675

2,501

1,260

12,544

9,116

5,434

1,828

16,378

151,489

99,189

581

4,448

5,595

13,561

52,090

75,692

152

182

970

810

1,859

496

20,371

20,876

May

51,783

–

(806)

2,214

1,408

121

(500)

6,685

2,032

2,517

10,855

3,154

23,539

1,961

28,654

121,290

13,011

660

3,104

10,018

46,317

60,098

–

109

139

(776)

810

112

504

47,415

47,929

June

–

1,091

5,354

6,445

108

3,260

28,412

953

1,741

34,473

18,559

1,101,246

317

1,120,123

Budget Year +1 2014/15

1,897,567

–

40,603

72,383

112,986

25,797

19,696

205,998

75,535

62,957

389,983

204,500

482,889

63,134

750,523

3,674,643

226,531

85,120

144,974

392,974

1,640,105

2,156,255

–

39,363

76,054

115,416

27,953

20,386

232,171

79,930

66,425

426,866

186,602

496,538

66,337

749,477

3,749,374

80,548

95,059

148,808

383,327

1,880,590

2,263,173 2,507,785

–

1,008

4,342

5,350

101

3,233

26,998

892

1,631

32,854

16,660

1,129,772

302

1,146,735

Budget Year 2013/14

2,401,129

–

17,777

78,639

96,416

28,539

21,120

305,851

78,277

73,555

507,342

194,151

392,175

69,712

656,038

4,016,495

94,083

97,891

151,784

411,586

2,241,938

2,903,199

–

495

15,026

15,521

8,133

2,683

10,929

4,069

988,693

–

992,762

Budget Year +2 2015/16

Medium Term Revenue and Expenditure Framework

2013/14 to 2015/16

220

7,384

Other

44,974

40,477

290,241

6,646

9,092

3,121

51,614

106,954

August

References 1. Surplus (Deficit) must reconcile with Budeted Financial Performance

Surplus/(Deficit)

Share of surplus/ (deficit) of associate

44,974

10,102

Waste management

Surplus/(Deficit) before assoc.

3,468

Waste water management

322,490

57,349

Total Expenditure - Standard

118,837

July

Electricity

Ref

Water

R thousand

Description

49,472

354,739

8,122

11,113

3,815

63,084

130,721

Sept.

53,969

386,988

8,861

12,123

4,162

68,819

142,605

October

67,462

483,735

11,076

15,154

5,202

86,023

178,256

November

44,974

322,490

7,384

10,102

3,468

57,349

118,837

December

44,974

322,490

7,384

10,102

3,468

57,349

118,837

January

Budget Year 2013/14

KZN225 Msunduzi - Supporting Table SA27 Consolidated budgeted monthly revenue and expenditure (standard classification)

13,492

96,747

2,215

3,031

1,040

17,205

35,651

February

26,985

193,494

4,430

6,061

2,081

34,409

71,302

March

35,979

257,992

5,907

8,082

2,775

45,879

95,070

April

1,489

97,701

1,337

2,239

3,048

12,730

44,056

May

25,496

–

25,496

95,793

3,093

3,823

(967)

21,680

27,247

June

32,531

104,635

127,056

525,292

1,399,272

Budget Year +1 2014/15

449,743

–

449,743

268,828

–

268,828

3,224,899 3,480,545

73,840

101,024

34,682

573,488

1,188,374

Budget Year 2013/14

252,391

–

252,391

3,764,103

103,178

110,728

268,617

467,464

1,554,321

Budget Year +2 2015/16

Medium Term Revenue and Expenditure Framework

MSUNDUZI ANNUAL DRAFT BUDGET

Capital multi-year expenditure sub-total

748

279 630 3,843

45,503

225 – 45,278

Feb.

5,500

155 350 2,135

25,279

125 – 25,154

January

51,003

1,080

310 700 4,270

50,559

250 – 50,309

Dec.

3,056

914

403 910 5,551

65,726

325 – 65,401

Nov.

28,335

748

341 770 4,697

55,615

275 – 55,340

October

2 Capital single-year expenditure sub-total 424 3,056 5,500 6,722 7,945 6,111 2 Total Capital Expenditure 20,647 28,335 51,003 62,337 73,671 56,670 References 1. Table should be completed as either Multi-Year expenditure appropriation or Budget Year and Forward Year estimates 2. Total Capital Expenditure must reconcile to Budgeted Capital Expenditure

416

100

279 630 3,843

45,503

225 – 45,278

Sept.

416

155 350 2,135

25,279

125 – 25,154

August

124 100 100

20,223

100 – 20,123

July

Budget Year 2013/14

831

Single-year expenditure to be appropriated Vote 1 - Corporate Services Vote 2 - Financial Management Area Vote 3 - Infrastructure Development, Service Delivery and Maintenance Management Vote 4 - Sustainable Community Service Delivery Provision Management Vote 5 - [NAME OF VOTE 5] Vote 6 - [NAME OF VOTE 6] Vote 7 - [NAME OF VOTE 7] Vote 8 - [NAME OF VOTE 8] Vote 9 - [NAME OF VOTE 9] Vote 10 - [NAME OF VOTE 10] Vote 11 - [NAME OF VOTE 11] Vote 12 - [NAME OF VOTE 12] Vote 13 - [NAME OF VOTE 13] Vote 14 - [NAME OF VOTE 14] Vote 15 - [NAME OF VOTE 15]

Ref

Multi-year expenditure to be appropriated Vote 1 - Corporate Services Vote 2 - Financial Management Area Vote 3 - Infrastructure Development, Service Delivery and Maintenance Management Vote 4 - Sustainable Community Service Delivery Provision Management Vote 5 - [NAME OF VOTE 5] Vote 6 - [NAME OF VOTE 6] Vote 7 - [NAME OF VOTE 7] Vote 8 - [NAME OF VOTE 8] Vote 9 - [NAME OF VOTE 9] Vote 10 - [NAME OF VOTE 10] Vote 11 - [NAME OF VOTE 11] Vote 12 - [NAME OF VOTE 12] Vote 13 - [NAME OF VOTE 13] Vote 14 - [NAME OF VOTE 14] Vote 15 - [NAME OF VOTE 15]

R thousand

Description

KZN225 Msunduzi - Supporting Table SA28 Consolidated budgeted monthly capital expenditure (municipal vote)

73,671

7,945

1,080

403 910 5,551

65,726

325 – 65,401

March

62,337

6,722

914

341 770 4,697

55,615

275 – 55,340

April

– – – – – – – – – – – –

443,158

61,112

– – – – – – – – – – –

– – – – – – – – – – – 3,854

8,310

3,100 7,000 42,702 482

93 390 2,889

39,669 (104,520)

4,278

582

217 490 2,989

382,046

2,500 – 379,546

Budget Year 2013/14

75 – (108,448)

June

35,391 (108,373)

175 – 35,216

May

264,271

57,739

– – – – – – – – – – –

2,800

– 12,000 42,939

206,532

– – – – – – – – – – –

–

5,000 – 201,532

Budget Year +1 2014/15

252,390

112,523

– – – – – – – – – – –

1,200

– 13,000 98,323

139,867

– – – – – – – – – – –

–

2,800 – 137,067

Budget Year +2 2015/16

Medium Term Revenue and Expenditure Framework

2013/14 to 2015/16

221

222 24,904

24,904

225 140 85 – – –

1,738 – 1,738

January

141

225

281

–

422

332

450 280 170 – – –

3,476 – 3,476

Dec.

27,288

141

–

585 364 221 – – –

4,519 – 4,519

Nov.

Other

–

16,603

495 308 187 – – –

3,824 – 3,824

October

Total Capital Expenditure - Standard 2 10,012 10,405 17,040 21,202 5,104 4,264 References 1. Table should be completed as either Multi-Year expenditure appropriation or Budget Year and Forward Year estimates 2. Total Capital Expenditure must reconcile to Budgeted Capital Expenditure

–

13,282

405 252 153 – – –

3,128 – 3,128

Sept.

–

8,301

–

8,301

225 140 85 – – –

1,738 – 1,738

August

Budget Year 2013/14

–

Trading services Electricity Water Waste water management Waste management

Economic and environmental services Planning and development Road transport Environmental protection

180 112 68 – – –

Community and public safety Community and social services Sport and recreation Public safety Housing Health

July

1,390 – 1,390

Ref

Governance and administration Executive and council Budget and treasury office Corporate services

Capital Expenditure - Standard

R thousand

Description

KZN225 Msunduzi - Supporting Table SA29 Consolidated budgeted monthly capital expenditure (standard classification)

3,533

–

405 252 153 – – –

3,128 – 3,128

Feb.

38,871

562

–

33,205

585 364 221 – – –

4,519 – 4,519

March

38,086

562

–

33,205

495 308 187 – – –

3,824 – 3,824

April

20,353

336

–

17,269

315 196 119 – – –

2,433 – 2,433

May

247,000

136

241,112 151,500 34,425 47,097 8,091

8,574 2,700 5,874 –

135 84 51 – – –

(2,957) – (2,957) –

June

443,158

2,810

241,112 151,500 34,425 47,097 8,091

163,976 2,700 161,276 –

4,500 2,800 1,700 – – –

30,760 – 30,760 –

Budget Year 2013/14

264,271

–

170,351 59,372 58,879 44,600 7,500

64,120 – 64,120 –

2,800 2,800 – – – –

27,000 – 27,000 –

Budget Year +1 2014/15

252,390

–

196,950 42,210 83,840 63,400 7,500

28,400 – 28,400 –

1,200 1,200 – – – –

25,840 – 25,840 –

Budget Year +2 2015/16

Medium Term Revenue and Expenditure Framework

MSUNDUZI ANNUAL DRAFT BUDGET

3,230

Finance charges

223

–

2,859

Contracted services

Transfers and grants - other municipalities

1,193

52,852

Other materials

Bulk purchases - Water & Sewer

160,561

3,035

Remuneration of councillors

Bulk purchases - Electricity

64,477

Employee related costs

Cash Payments by Type

Total Cash Receipts by Source

–

6,289

2,625

26,426

80,281

7,106

3,035

64,477

–

6,289

2,625

26,426

80,281

7,106

3,035

64,477

–

6,289

2,625

15,024

72,100

7,106

3,035

64,477

–

5,718

2,386

15,024

72,100

6,460

3,035

64,477

–

2,859

1,193

15,024

72,100

3,230

3,035

64,477

–

5,718

2,386

15,024

72,100

6,460

3,035

64,477

–

5,432

2,267

15,024

72,100

6,137

3,035

64,477

–

5,146

2,147

15,024

72,100

5,814

3,035

64,477

–

4,002

1,670

15,024

72,100

4,522

3,035

64,477

–

3,427

918

75,789

162,245

4,315

3,035

64,477

–

3,148

1,827

83,299

135,862

3,115

3,035

64,477

130,389

– 342,090

–

66,112

64,276

8,544

20,354

205

–

Decrease (increase) in non-current investments 320,573

25,846

316,244

3,015

23,789

213

–

3,108

1,071

–

2,758

5,904

11,331

(10,606)

(2,047)

23,610

June

–

253,331

30,653

289,920

7,035

26,869

254

–

1,258

–

4,827

7,014

56,025

182,275

2,047

35,755

May

Decrease (increase) other non-current receivables 259,483

45,979

207,352

9,045

34,546

327

–

1,892

1,418

–

4,617

7,863

22,517

181,275

–

36,135

April

–

242,646

45,979

213,504

9,548

36,466

345

–

2,433

1,823

–

5,936

10,110

18,675

77,941

–

46,459

March

Decrease (Increase) in non-current debtors

173,462

22,989

219,656

10,051

38,385

363

–

2,568

1,924

–

6,266

10,671

18,675

77,941

–

49,040

February

–

261,803

15,326

158,136

5,025

19,192

182

–

2,703

2,026

–

6,595

11,233

18,675

77,941

–

51,621

January

Increase (decrease) in consumer deposits

270,276

42,147

219,656

10,051

38,385

363

–

1,351

1,013

–

3,298

5,616

18,675

77,941

–

25,811

December

–

366,053

38,316

231,960

11,056

42,223

400

–

2,703

2,026

–

6,595

11,233

18,675

77,941

–

51,621

November

Borrowing long term/refinancing

366,058

30,653

335,400

11,056

42,223

400

–

2,973

2,228

–

7,255

12,356

18,675

77,941

–

56,783

October

–

274,076

19,158

346,900

11,056

42,223

400

–

2,973

2,228

–

7,255

12,356

38,085

161,971

–

56,783

Sept.

Budget Year 2013/14

Short term loans

Proceeds on disposal of PPE

Contributions recognised - capital & Contributed assets

Transfer receipts - capital

Other Cash Flows by Source

274,076

5,025

Cash Receipts by Source

19,192

Other revenue

Agency services

Transfer receipts - operational

Licences and permits

182

–

Dividends received

Fines

–

Interest earned - outstanding debtors

2,973

2,228

1,013

1,351

Rental of facilities and equipment

Interest earned - external investments

–

7,255

–

3,298

Service charges - other

Service charges - refuse revenue

12,356

40,585

41,085

5,616

170,971

–

56,783

August

171,471

–

25,811

July

Service charges - sanitation revenue

Service charges - water revenue

Service charges - electricity revenue

Property rates - penalties & collection charges

Property rates

Cash Receipts By Source

R thousand

MONTHLY CASH FLOWS

KZN225 Msunduzi - Supporting Table SA30 Consolidated budgeted monthly cash flow

–

205,660

3,205,017

49,222

402,016

592

3,830

–

27,454

22,889

–

73,657

125,353

359,012

1,543,238

–

597,704

Budget Year +1 2014/15

–

57,176

23,861

369,961

1,123,929

64,600

36,419

773,721

–

59,886

25,220

388,205

1,262,429

59,255

38,422

791,478

3,260,239 3,410,677

–

383,158

2,877,081

100,505

383,848

586

3,634

–

27,029

20,255

–

65,953

112,330

321,678

1,325,003

–

516,212

Budget Year 2013/14

–

61,919

25,658

419,261

1,350,799

54,480

40,535

861,847

3,804,061

–

192,390

3,611,671

48,825

424,724

603

4,037

–

28,519

25,787

81,995

139,455

399,431

1,791,871

–

666,370

Budget Year +2 2015/16

Medium Term Revenue and Expenditure Framework

2013/14 to 2015/16

224 –

181,875

80,521

101,353

264,699

3,765

30,653

230,282

40,044

Sept.

199,370

181,875

17,496

252,780

3,765

38,316

210,700

40,044

–

October

209,659

199,370

10,288

251,515

3,765

42,147

205,603

36,403

–

November

183,910

209,659

(25,748)

199,210

3,765

15,326

180,120

18,202

–

December

194,199

183,910

10,288

232,357

3,765

22,989

205,603

36,403

–

January

Budget Year 2013/14

200,883

194,199

6,685

252,798

3,765

45,979

203,055

34,583

–

February

–

203,964

200,883

3,081

250,250

3,765

45,979

200,506

32,763

March

–

299,807

203,964

95,843

224,730

3,765

30,653

190,313

25,482

April

381,464

–

3,765

66,112

311,587

17,098

(273)

June

273,044

299,807 21,968

273,044

(26,764) (251,075)

368,853

3,765

25,846

339,243

24,766

273

May

– 420,706

–

Budget Year +1 2014/15

42,691

205,660

40,172

21,968

18,204

156,897

40,172

116,725

3,242,035 3,293,952

45,175

383,158

2,813,702 3,045,601

364,035

Budget Year 2013/14 –

363,805

156,897

206,908

3,597,153

42,101

250,723

3,304,329

489,830

Budget Year +2 2015/16

Medium Term Revenue and Expenditure Framework

References 1. Note that this section of Table SA 30 is deliberately not linked to Table A4 because timing differences between the invoicing of clients and receiving the cash means that the cashflow will differ from budgeted revenue, and similarly for budgeted expenditure.

80,521

(32,332)

Cash/cash equivalents at the month/year end:

112,853

(32,332)

NET INCREASE/(DECREASE) IN CASH HELD

Cash/cash equivalents at the month/year begin:

306,408

(32,332)

Total Cash Payments by Type

253,204

3,765

Other Cash Flows/Payments

19,158

Repayment of borrowing

230,282

306,408

– 40,044

–

August

18,202

July

Capital assets

Other Cash Flows/Payments by Type

Cash Payments by Type

Other expenditure

Transfers and grants - other

R thousand

MONTHLY CASH FLOWS

KZN225 Msunduzi - Supporting Table SA30 Consolidated budgeted monthly cash flow

MSUNDUZI ANNUAL DRAFT BUDGET

225

Equity

878

Total current liabilities

Total non current liabilities

827

Total non current assets

Total current assets

Financial position

Total sources

Internally generated funds

Borrowing

Public contributions & donations

Transfers recognised - operational

Capital expenditure

–

1,146

327

1,074

–

(35)

(245)

Capital expenditure & funds sources

Surplus/(Deficit)

3,921

2,951

Total Expenditure

675

854

596

Other expenditure

Transfers and grants

Materials and bulk purchases

Finance charges

Depreciation & asset impairment

Remuneration of Board Members

2,224

Employee costs

2,327

3,886

2,706

Total Revenue (excluding capital transfers and contributions)

3,777

Audited Outcome

2,643

2010/11

2009/10

65,393

Ref

Contributions recognised - capital & contributed assets

Other own revenue

Transfers recognised - operational

Investment revenue

Service charges

Property rates

Financial Performance

R million

Description

KZN225 Msunduzi - Supporting Table SA31 Aggregated entity budget

–

474

3,559

551

666

2,285

4,033

3,989

Audited Outcome

2011/12

–

4,085

624

507

2,900

4,131

4,086

Original Budget

–

(10)

4,002

616

298

3,050

3,992

3,947

Adjusted Budget

–

(357)

4,344

730

254

3,271

3,987

3,947

Full Year Forecast

Current Year 2012/13

–

(12)

4,223

649

315

3,218

4,210

4,164

Budget Year 2013/14

–

(13)

4,455

685

332

3,395

4,442

4,394

Budget Year +1 2014/15

–

(14)

4,700

723

350

3,581

4,686

4,635

Budget Year +2 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

2013/14 to 2015/16

226

Cash/cash equivalents at the year end

Net cash from (used) financing 799

(7)

Net cash from (used) investing

Audited Outcome

1,004

(12)

230

2010/11

2009/10

(245)

Ref

Net cash from (used) operating

Cash flows

R million

Description

KZN225 Msunduzi - Supporting Table SA31 Aggregated entity budget

1,177

(62)

237

Audited Outcome

2011/12 Original Budget

Adjusted Budget

Full Year Forecast

Current Year 2012/13 Budget Year 2013/14

Budget Year +1 2014/15

Budget Year +2 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

MSUNDUZI ANNUAL DRAFT BUDGET

2013/14 to 2015/16 KZN225 Msunduzi - Supporting Table SA32 List of external mechanisms External mechanism

Name of organisation

Yrs/ Period of Mths agreement 1. Number

Service provided

Expiry date of service delivery agreement or contract

Monetary value of agreement 2. R thousand

References 1. Total agreement period from commencement until end 2. Annual value

227

228 –

–

Budget Year +1 2014/15

–

Budget Year +2 2015/16

–

Estimate Estimate Estimate Estimate Estimate Estimate Estimate

Estimate

–

Total Entity Expenditure Implication – – – – – – – – – – – – – References 1. Total implication for all preceding years to be summed and total stated in 'Preceding Years' column 2. List all contracts with future financial obligations beyond the three years covered by the MTREF (MFMA s33) 3. For municipalities with approved total revenue not exceeding R250 m - all contracts with an annual cost greater than R500 000. For municipalities with approved total revenue greater than R250 m - all contracts with an annual cost greater than R1million. For municipalities with approved total revenue greater than R500 m - all contracts with an annual cost greater than R5 million

–

Total Capital Expenditure Implication

–

– – –

–

Capital Expenditure Obligation By Contract Contract 1 Contract 2 Contract 3 etc

–

Total Operating Expenditure Implication

–

– – –

Expenditure Obligation By Contract Contract 1 Contract 2 Contract 3 etc

–

– –

Total Operating Revenue Implication

–

– – –

–

Revenue Obligation By Contract Contract 1 Contract 2 Contract 3 etc

Entities:

–

Total Capital Expenditure Implication

–

Total Parent Expenditure Implication

–

– – –

–

Capital Expenditure Obligation By Contract Contract 1 Contract 2 Contract 3 etc

–

Total Operating Expenditure Implication

–

– – –

Expenditure Obligation By Contract Contract 1 Contract 2 Contract 3 etc

–

Budget Year 2013/14

2013/14 Medium Term Revenue & Forecast Forecast Forecast Forecast Forecast Forecast Forecast Total Contract Expenditure Framework 2016/17 2017/18 2018/19 2019/20 2020/21 2021/22 2022/23 Value

Total Operating Revenue Implication

–

Original Budget

Total

–

Current Year 2012/13

Preceding Years

– – –

1,3

Ref

Revenue Obligation By Contract Contract 1 Contract 2 Contract 3 etc

Parent Municipality:

R thousand

Description

KZN225 Msunduzi - Supporting Table SA33 Contracts having future budgetary implications

MSUNDUZI ANNUAL DRAFT BUDGET

–

2,950

20,600

–

15,000

–

– 17,892

–

25,419

Fire, safety & emergency

975

4,395

943

33,175

2,446

–

1,055

886

25,419

Recreational facilities

Libraries

Community halls

Swimming pools

Sportsfields & stadia

Parks & gardens

Community

Other

Gas 3

53,158

Transportation

55,604

Waste Management

–

16,850

Infrastructure - Other

Sewerage purification

Reticulation

Infrastructure - Sanitation

Reticulation

Water purification

Dams & Reservoirs

886

–

16,850

Infrastructure - Water

4,083

–

1,227

6,402

4,255

15,057

Street Lighting

4,083

Transmission & Reticulation

–

45,000

89,502

Original Budget

229

1,212

2,000

220

2,950

36,069

15,000

–

27,419

4,083

–

49,013

53,096

–

95,515

Adjusted Budget

1,212

2,000

220

2,950

36,069

15,000

–

27,419

4,083

–

49,013

53,096

–

95,515

Full Year Forecast

Current Year 2012/13

–

5,482

10,753

–

Audited Outcome

2011/12

Generation

Infrastructure - Electricity

21,459

32,581

Storm water

Roads, Pavements & Bridges

10,753

18,176

Audited Outcome

126,494

2010/11

2009/10

32,581

Ref

Infrastructure - Road transport

Infrastructure

Capital expenditure on new assets by Asset Class/Subclass

R thousand

Description

KZN225 Msunduzi - Supporting Table SA34a Consolidated capital expenditure on new assets by asset class

–

2,000

6,250

131,000

4,780

144,030

Budget Year 2013/14

–

2,000

10,000

38,392

3,250

53,642

Budget Year +1 2014/15

–

6,000

10,000

21,000

1,200

38,200

Budget Year +2 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

2013/14 to 2015/16

230 5,116

Computers - hardware/equipment

Other

Surplus Assets - (Investment or Inventory)

Other Land 239

2,418

Civic Land and Buildings

Other Buildings

1,008

Markets

Abattoirs

Furniture and other office equipment

1,873

Plant & equipment

–

3,825

235

–

Specialised vehicles

4,070

–

4,150

13,500

Original Budget

645

–

3,369

4,069

–

16,117

13,570

Adjusted Budget

645

–

3,369

4,069

–

16,117

13,570

Full Year Forecast

Current Year 2012/13

–

10,654

–

Audited Outcome

2011/12

General vehicles

Other assets

Other

Housing development

Investment properties

–

5,711

Buildings 9

5,711

Heritage assets

Other

4,849

Other

Social rental housing

2,520

596

Cemeteries

Museums & Art Galleries

Audited Outcome

Audited Outcome 211

2010/11

2009/10

794

Ref

Clinics

Buses

Security and policing

R thousand

Description

KZN225 Msunduzi - Supporting Table SA34a Consolidated capital expenditure on new assets by asset class

2,810

200

2,000

11,000

550

–

13,710

30,270

–

Budget Year 2013/14

–

12,000

700

–

10,000

22,700

Budget Year +1 2014/15

–

13,000

750

–

10,040

23,790

Budget Year +2 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

MSUNDUZI ANNUAL DRAFT BUDGET

Ref

–

176,033

–

22,327

–

Audited Outcome

Audited Outcome –

2010/11

2009/10

–

Audited Outcome

2011/12

–

110,102

–

Original Budget

–

135,653

–

Adjusted Budget

–

135,653

Full Year Forecast

Current Year 2012/13

–

174,300

–

Budget Year 2013/14

–

76,342

Budget Year +1 2014/15

–

61,990

Budget Year +2 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

References 1. Total Capital Expenditure on new assets (SA34a) plus Total Capital Expenditure on renewal of existing assets (SA34b) must reconcile to total capital expenditure in Budgeted Capital Expenditure 2. Airports, Car Parks, Bus Terminals and Taxi Ranks 3. For example - technology backbones (e.g. fibre optic, WIFI infrastructure) for economic development purposes 4. Work-in-progress/under construction to be budgeted under the respective item 5. Infrastructure includes 'land and buildings required' by that infrastructure and vehicles/plant & equipment used by the service generated by that infrastructure 6. Donated/contributed & leased assets to be included within the respective sub-class 7. Busses used to provide a service to the community 8. Not municipal contributions to the 'top structure' being built using the housing subsidies 9. Statues, art collections, medals etc. 10. Ambulances, fire engines, refuse vehicles - but not vehicles that would normally be classified as 'Plant and equipment'

Ambulances

Conservancy

Fire

Refuse

Specialised vehicles

Total Capital Expenditure on new assets

Other (list sub-class)

Computers - software & programming

Intangibles

List sub-class

Biological assets

List sub-class

Agricultural assets

R thousand

Description

KZN225 Msunduzi - Supporting Table SA34a Consolidated capital expenditure on new assets by asset class

2013/14 to 2015/16

231

232 Audited Outcome

37,413 37,413

Infrastructure - Sanitation

Reticulation

Fire, safety & emergency

Recreational facilities

Libraries

Community halls

Swimming pools

Sportsfields & stadia

Parks & gardens

Community

Other

Gas 3 –

–

Waste Management

Transportation

–

Infrastructure - Other

Sewerage purification

27,507

Reticulation

Water purification

Dams & Reservoirs

Infrastructure - Water

Street Lighting

–

4,900

Transmission & Reticulation

Generation

4,900

Infrastructure - Electricity

22,300

Roads, Pavements & Bridges 3,690

25,990

Infrastructure - Road transport

Storm water

95,810

2009/10

Ref

Infrastructure

Capital expenditure on renewal of existing assets by Asset Class/Sub-class

R thousand

Description

205

420

471

14,436

11,974

11,109

35,629

73,619

Audited Outcome

2010/11

–

Audited Outcome

2011/12

2,500

7,100

700

10,300

2,053

26,200

17,750

2,500

5,100

700

8,300

2,053

26,200

17,750

39,584

5,000

17,750

39,584

57,315

142,902

Adjusted Budget

5,000

33,748

84,751

Original Budget

2,500

5,100

700

8,300

2,053

26,200

17,750

39,584

57,315

142,902

Full Year Forecast

Current Year 2012/13

KZN225 Msunduzi - Supporting Table SA34b Consolidated capital expenditure on existing assets by asset class

1,700

4,500

8,091

44,797

17,425

10,500

27,925

30,500

138,495

249,808

Budget Year 2013/14

2,800

7,500

42,200

33,579

15,300

48,879

16,380

60,870

175,829

Budget Year +1 2014/15

1,200

7,500

57,000

64,490

9,000

73,490

21,210

27,200

186,400

Budget Year +2 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

MSUNDUZI ANNUAL DRAFT BUDGET

Other

Surplus Assets - (Investment or Inventory)

Other Land

Other Buildings

Civic Land and Buildings

Markets

Abattoirs

Furniture and other office equipment

Computers - hardware/equipment

Plant & equipment

Specialised vehicles

General vehicles

Other assets

Other

Housing development

Investment properties

Other

Buildings

Heritage assets

Other

Social rental housing

Cemeteries

Museums & Art Galleries

Clinics

Buses

Security and policing

R thousand

Description

–

Audited Outcome

2009/10

Ref

11,184

3,282

317

–

14,782

–

150

Audited Outcome

2010/11

–

Audited Outcome

2011/12

4,500

19,315

1,046

–

24,861

–

Original Budget

4,500

17,355

1,046

–

22,901

–

Adjusted Budget

–

4,500

17,355

1,046

–

22,901

Full Year Forecast

Current Year 2012/13

KZN225 Msunduzi - Supporting Table SA34b Consolidated capital expenditure on existing assets by asset class

4,000

8,050

2,500

–

14,550

–

2,800

Budget Year 2013/14

4,300

5,000

–

9,300

–

2,800

Budget Year +1 2014/15

2,800

–

2,800

–

1,200

Budget Year +2 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

2013/14 to 2015/16

233

234 35.0%

79.9%

–

88,822

–

Audited Outcome

2010/11

0.0%

–

Audited Outcome

2011/12

75.9%

52.1%

–

119,912

–

Original Budget

110.2%

56.2%

–

174,103

–

Adjusted Budget

–

110.2%

56.2%

–

174,103

Full Year Forecast

Current Year 2012/13

121.0%

60.7%

–

268,858

–

Budget Year 2013/14

–

73.3%

71.1%

–

187,929

Budget Year +1 2014/15

–

67.5%

75.4%

–

190,400

Budget Year +2 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

References 1. Total Capital Expenditure on renewal of existing assets (SA34b) plus Total Capital Expenditure on new assets (SA34a) must reconcile to total capital expenditure in Budgeted Capital Expenditure 2. Airports, Car Parks, Bus Terminals and Taxi Ranks 3. For example - technology backbones (e.g. fibre optic, WIFI infrastructure) for economic development purposes 4. Work-in-progress/under construction to be budgeted under the respective item 5. Infrastructure includes 'land and buildings required' by that infrastructure and vehicles/plant & equipment used by the service generated by that infrastructure 6. Donated/contributed & leased assets to be included within the respective sub-class 7. Busses used to provide a service to the community 8. Not municipal contributions to the 'top structure' being built using the housing subsidies 9. Statues, art collections, medals etc. 10. Ambulances, fire engines, refuse vehicles - but not vehicles that would normally be classified as 'Plant and equipment'

77.2%

Renewal of Existing Assets as % of deprecn"

–

95,810

–

35.2%

Audited Outcome

–

2009/10

Ref

Renewal of Existing Assets as % of total capex

Ambulances

Conservancy

Fire

Refuse

Specialised vehicles

Total Capital Expenditure on renewal of existing assets

Other (list sub-class)

Computers - software & programming

Intangibles

List sub-class

Biological assets

List sub-class

Agricultural assets

R thousand

Description

KZN225 Msunduzi - Supporting Table SA34b Consolidated capital expenditure on existing assets by asset class

MSUNDUZI ANNUAL DRAFT BUDGET

Audited Outcome

485

Libraries

235

Fire, safety & emergency

349

–

197

Community halls

Recreational facilities

193

Sportsfields & stadia

Swimming pools

293

1,974

382

Parks & gardens

Community

Other

Gas 3

Transportation

435

Waste Management

–

19,258

566

22,629

Infrastructure - Other

Sewerage purification

Reticulation

Infrastructure - Sanitation

Reticulation

Water purification

Dams & Reservoirs

Infrastructure - Water

Street Lighting

Transmission & Reticulation

Generation

23,195

Infrastructure - Electricity

23,230

Roads, Pavements & Bridges 9,689

32,919

Infrastructure - Road transport

Storm water

75,807

2009/10

Ref

Infrastructure

Repairs and maintenance expenditure by Asset Class/ Sub-class

R thousand

Description

509

693

1,313

3,218

377

405

8,254

345

3,156

28,794

31,949

1,596

42,549

Audited Outcome

2010/11

907

713

2,661

9,015

3,235

–

3,627

6,862

–

1,216

13,726

3,392

25,196

Audited Outcome

2011/12

KZN225 Msunduzi - Supporting Table SA34c Consolidated repairs and maintenance by asset class

397

532

616

2,074

–

746

24,927

24,992

5,361

31,185

Original Budget

395

604

681

340

2,486

–

746

26,446

26,526

5,361

32,719

Adjusted Budget

395

604

681

340

2,486

–

746

26,446

26,526

5,361

32,719

Full Year Forecast

Current Year 2012/13

–

502

1,554

115

47,899

48,014

7,094

57,165

Budget Year 2013/14

–

531

1,632

137

51,295

51,432

7,548

61,144

Budget Year +1 2014/15

–

561

1,728

163

53,908

54,071

7,729

64,090

Budget Year +2 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

2013/14 to 2015/16

236 Audited Outcome

Other

Surplus Assets - (Investment or Inventory)

Other Land

Other Buildings

Civic Land and Buildings

Markets

Abattoirs

Furniture and other office equipment

Computers - hardware/equipment

Plant & equipment

11,789

3,459

602

11,429

4,349

Specialised vehicles

40,413

–

8,786 10

General vehicles

Other assets

Other

Housing development

Investment properties

Other

Buildings

2,763

7,606

–

9,512

19,881

–

Heritage assets

–

470

203

Audited Outcome

2010/11

Other

300

Cemeteries

Social rental housing

Museums & Art Galleries

129

–

Buses

Clinics

2 7

2009/10

Ref

Security and policing

R thousand

Description

4,663

168

147

–

320

5,298

–

3,592

670

150

323

Audited Outcome

2011/12

KZN225 Msunduzi - Supporting Table SA34c Consolidated repairs and maintenance by asset class

705

2,769

8,370

30,240

–

13,842

55,926

–

201

290

Original Budget

579

3,309

7,790

27,110

–

15,296

54,083

–

200

228

Adjusted Budget

579

3,309

7,790

27,110

–

15,296

54,083

–

200

228

Full Year Forecast

Current Year 2012/13

608

3,474

22,091

–

11,618

37,792

–

Budget Year 2013/14

–

614

3,509

22,311

–

11,689

38,123

Budget Year +1 2014/15

–

941

5,379

40,180

–

19,817

66,317

Budget Year +2 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

MSUNDUZI ANNUAL DRAFT BUDGET

4.2%

2.3%

1.0%

–

65,648

–

Audited Outcome

2010/11

1.3%

0.6%

–

39,510

–

Audited Outcome

2011/12

3.0%

1.3%

–

89,185

–

Original Budget

2.9%

1.3%

–

89,288

–

Adjusted Budget

–

2.9%

1.3%

–

89,288

Full Year Forecast

Current Year 2012/13

2.9%

1.5%

–

94,956

–

Budget Year 2013/14

–

2.0% 3.5%

2.9%

–

130,406

Budget Year +2 2015/16

1.5%

–

99,267

Budget Year +1 2014/15

2013/14 Medium Term Revenue & Expenditure Framework

References 1. Total Repairs and Maintenance Expenditure by Asset Category must reconcile to total repairs and maintenance expenditure on Table SA1 2. Airports, Car Parks, Bus Terminals and Taxi Ranks 3. For example - technology backbones (e.g. fibre optic, WIFI infrastructure) for economic development purposes 4. Work-in-progress/under construction to be budgeted under the respective item 5. Infrastructure includes 'land and buildings required' by that infrastructure and vehicles/plant & equipment used by the service generated by that infrastructure 6. Donated/contributed & leased assets to be included within the respective sub-class 7. Busses used to provide a service to the community 8. Not municipal contributions to the 'top structure' being built using the housing subsidies 9. Statues, art collections, medals etc. 10. Ambulances, fire engines, refuse vehicles - but not vehicles that would normally be classified as 'Plant and equipment'

R&M as % Operating Expenditure

4,349

118,194

–

1.9%

Audited Outcome

–

2009/10

Ref

R&M as a % of PPE

Ambulances

Conservancy

Fire

Refuse

Specialised vehicles

Total Repairs and Maintenance Expenditure

Other (list sub-class)

Computers - software & programming

Intangibles

List sub-class

Biological assets

List sub-class

Agricultural assets

R thousand

Description

KZN225 Msunduzi - Supporting Table SA34c Consolidated repairs and maintenance by asset class

2013/14 to 2015/16

237

238 Audited Outcome

35,163 11,887 26,833

Roads, Pavements & Bridges

Storm water

Infrastructure - Electricity

5,006

Infrastructure - Sanitation

Reticulation

259 348

Fire, safety & emergency

1,224

Libraries

Recreational facilities

2,688

Community halls

2,183

160

9,015

1,347

230

Swimming pools

Sportsfields & stadia

Parks & gardens

Community

Other

Gas

1,424

Waste Management

Transportation

2,865

Infrastructure - Other

Sewerage purification

7,439 5,006

Reticulation

Water purification

1,161

Dams & Reservoirs

580 8,600

Infrastructure - Water

Street Lighting

Transmission & Reticulation

26,253

47,050

Infrastructure - Road transport

Generation

90,353

2009/10

Ref

Infrastructure

Depreciation by Asset Class/Sub-class

R thousand

Description

1,218

457

5,426

13,131

1,042

5,421

515

33,925

2,268

1,457

3,731

2,941

3,378

326

3,704

242

955

1,197

2,390

7,835

10,225

21,798

Audited Outcome

2010/11

KZN225 Msunduzi - Supporting Table SA34d Consolidated Depreciation by asset class

1,308

–

5,456

13,201

1,045

4,134

450

37,540

2,592

–

1,280

–

3,872

11,765

8,208

101

8,309

804

2,746

3,551

13,215

64,941

78,156

105,653

Audited Outcome

2011/12

1,218

469

5,426

13,142

1,042

5,423

515

33,992

2,268

1,457

3,745

3,435

3,404

355

3,759

252

1,106

1,359

2,390

8,340

10,729

23,027

Original Budget

1,308

–

5,456

13,201

1,045

4,134

450

32,405

2,592

–

1,280

–

3,872

11,765

8,208

101

8,309

804

2,746

3,551

3,215

9,941

13,156

40,653

Adjusted Budget

1,308

–

5,456

13,201

1,045

4,134

450

32,405

2,592

–

1,280

–

3,872

11,765

8,208

101

8,309

804

2,746

3,551

3,215

9,941

13,156

40,653

Full Year Forecast

Current Year 2012/13

1,414

–

5,717

14,090

1,130

4,470

487

40,050

1,540

1,290

–

2,829

10,780

8,055

8,120

607

3,214

3,821

14,098

56,416

70,514

96,064

Budget Year 2013/14

1,555

–

6,289

15,499

1,243

4,917

536

44,055

1,693

1,419

–

3,112

11,858

8,860

8,932

668

3,535

4,203

15,508

74,157

89,665

117,770

Budget Year +1 2014/15

1,711

–

6,918

17,048

1,367

5,409

589

48,461

1,863

1,561

3,423

13,043

9,746

9,825

735

3,889

4,624

17,059

81,561

98,620

129,535

Budget Year +2 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

MSUNDUZI ANNUAL DRAFT BUDGET

Audited Outcome

Other

122,761

40,409

–

Surplus Assets - (Investment or Inventory)

6,906 –

10,677

Other Land 3,354

3,405

Other Buildings

18,692

4,254

Civic Land and Buildings

18,575

15,318

15,278

3,657

8,517

Markets

5,075

5,983

7,360

3,193

20,419

126,799

–

3,700

5,134

112

1,137

–

1,127

Furniture and other office equipment

3,567

4,907

1,849

10,737

193,426

–

3,691

1,134

1,862

Abattoirs

1,551

Computers - hardware/equipment

501

2,127

22,066

–

2,091

–

1,196

Plant & equipment

Specialised vehicles

General vehicles

Other assets

Other

Housing development

Investment properties

Other

Buildings

Heritage assets

Other

Social rental housing

321

Museums & Art Galleries

Cemeteries

401

Clinics

–

Audited Outcome

2011/12

– 1,854

Audited Outcome

2010/11

Security and policing 7

2009/10

Ref

Buses

R thousand

Description

KZN225 Msunduzi - Supporting Table SA34d Consolidated Depreciation by asset class

25,539

10,751

18,575

15,278

5,075

3,582

4,962

1,974

10,880

96,617

–

3,694

1,134

1,860

Original Budget

–

6,906

18,692

15,318

–

8,517

5,983

7,360

3,193

15,303

81,283

–

3,700

112

1,137

1,862

–

Adjusted Budget

–

6,906

18,692

15,318

–

8,517

5,983

7,360

3,193

15,303

81,283

–

3,700

112

1,137

1,862

Full Year Forecast

Current Year 2012/13

328

–

7,467

20,208

16,561

–

6,984

3,046

5,460

1,424

23,975

85,452

–

4,001

5,378

121

1,229

2,013

–

Budget Year 2013/14 –

–

361

–

8,214

22,229

18,217

–

7,682

3,350

6,006

1,566

26,373

93,998

–

4,401

5,916

133

1,352

2,214

Budget Year +1 2014/15 –

–

397

–

9,015

24,452

20,039

–

8,450

3,686

6,606

1,723

29,038

103,406

–

4,841

6,507

147

1,487

2,436

Budget Year +2 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

2013/14 to 2015/16

239

240 501

Refuse 1,464

384

1,849 1,475

1,719

3,193 1,464

509

1,974

158,000

4,365

–

Original Budget

1,475

1,719

3,193

158,000

–

3,659

–

Adjusted Budget

–

1,475

1,719

3,193

158,000

3,659

Full Year Forecast

Current Year 2012/13

1,424

222,212

646

–

Budget Year 2013/14

–

1,566

256,533

710

Budget Year +1 2014/15

–

1,723

282,183

781

Budget Year +2 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

References 1. Depreciation based on write down values. Not including Depreciation resulting from revaluation. 2. Airports, Car Parks, Bus Terminals and Taxi Ranks 3. For example - technology backbones (e.g. fibre optic, WIFI infrastructure) for economic development purposes 4. Work-in-progress/under construction to be budgeted under the respective item 5. Infrastructure includes 'land and buildings required' by that infrastructure and vehicles/plant & equipment used by the service generated by that infrastructure 6. Donated/contributed & leased assets to be included within the respective sub-class 7. Busses used to provide a service to the community 8. Not municipal contributions to the 'top structure' being built using the housing subsidies 9. Statues, art collections, medals etc. 10. Ambulances, fire engines, refuse vehicles - but not vehicles that would normally be classified as 'Plant and equipment'

Ambulances

Conservancy

Fire

501

Specialised vehicles

– 253,513

273,651

124,067

3,659

–

Audited Outcome

2011/12

Other (list sub-class)

4,365

–

Audited Outcome

2010/11

Total Depreciation

2,633

Computers - software & programming

–

2,633

Audited Outcome

–

2009/10

Ref

Intangibles

List sub-class

Biological assets

List sub-class

Agricultural assets

R thousand

Description

KZN225 Msunduzi - Supporting Table SA34d Consolidated Depreciation by asset class

MSUNDUZI ANNUAL DRAFT BUDGET

2013/14 to 2015/16 KZN225 Msunduzi - Supporting Table SA35 Consolidated future financial implications of the capital budget Vote Description

Ref

Budget Year 2013/14

R thousand Capital expenditure

2013/14 Medium Term Revenue & Expenditure Framework Budget Year +1 2014/15

Budget Year +2 2015/16

Forecasts Forecast 2016/17

Forecast 2017/18

Forecast 2018/19

Present value

Vote 1 - Corporate Services

5,600

5,000

2,800

Vote 2 - Financial Management Area

7,000

12,000

13,000

422,248

244,471

235,390

8,310

2,800

1,200

Vote 5 - [NAME OF VOTE 5]

–

Vote 6 - [NAME OF VOTE 6]

–

Vote 7 - [NAME OF VOTE 7]

–

Vote 8 - [NAME OF VOTE 8]

–

Vote 9 - [NAME OF VOTE 9]

–

Vote 10 - [NAME OF VOTE 10]

–

Vote 11 - [NAME OF VOTE 11]

–

Vote 12 - [NAME OF VOTE 12]

–

Vote 13 - [NAME OF VOTE 13]

–

Vote 14 - [NAME OF VOTE 14]

–

Vote 15 - [NAME OF VOTE 15]

–

443,158

264,271

252,390

–

Vote 3 - Infrastructure Development, Service Delivery and Maintenance Management Vote 4 - Sustainable Community Service Delivery Provision Management

List entity summary if applicable Total Capital Expenditure Future operational costs by vote

Vote 1 - Corporate Services Vote 2 - Financial Management Area Vote 3 - Infrastructure Development, Service Delivery and Maintenance Management Vote 4 - Sustainable Community Service Delivery Provision Management Vote 5 - [NAME OF VOTE 5] Vote 6 - [NAME OF VOTE 6] Vote 7 - [NAME OF VOTE 7] Vote 8 - [NAME OF VOTE 8] Vote 9 - [NAME OF VOTE 9] Vote 10 - [NAME OF VOTE 10] Vote 11 - [NAME OF VOTE 11] Vote 12 - [NAME OF VOTE 12] Vote 13 - [NAME OF VOTE 13] Vote 14 - [NAME OF VOTE 14] Vote 15 - [NAME OF VOTE 15] List entity summary if applicable Total future operational costs

241

MSUNDUZI ANNUAL DRAFT BUDGET KZN225 Msunduzi - Supporting Table SA35 Consolidated future financial implications of the capital budget Vote Description

Ref

Budget Year 2013/14

R thousand Future revenue by source

2013/14 Medium Term Revenue & Expenditure Framework Budget Year +1 2014/15

Budget Year +2 2015/16

Forecasts Forecast 2016/17

Forecast 2017/18

Forecast 2018/19

Present value

Property rates Property rates - penalties & 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 List other revenues sources if applicable List entity summary if applicable Total future revenue Net Financial Implications

–

443,158

264,271

252,390

–

References 1. Summarise the total capital cost until capital project is operational (MFMA s19(2)(a)) 2. Summary of future operational costs from when projects operational (present value until the end of each asset's useful life) (MFMA s19(2)(b)) 3. Summarise the future revenue from when projects are operational, including municipal tax and tariff implications, (present value until the end of asset's useful life)

242

243

Infrastructure

Infrastructure Infrastructure Infrastructure

Infrastructure Community Community Community Infrastructure Infrastructure Infrastructure Infrastructure Infrastructure Infrastructure Infrastructure

Infrastructure Infrastructure Infrastructure Infrastructure

Good Governance Good Governance

Infrastructure

Infrastructure Infrastructure Infrastructure

Parent municipality: List all capital projects grouped by Municipal Vote

KZN225 Msunduzi - Supporting Table SA36 Consolidated detailed capital budget Municipal Vote/Capital project Ref Program/Project description 4 R thousand Project number

WS 193

WS 186 WS 199 WS 189

WS 197 WS 202 WS 196 WS 201 WS 200 WS 199 WS 198

WS191

1,000

15,000 125 300

1,500 1,000 1,500 2,800 2,000 9,875 10,000 8,000 8,000 3,050 5,872

100,846 123,000 4,000 9,000

2,810 7,000 200 200 2,500 – 8,000

400 300 250 1,000 17,710 300 400 1,000 1,000 780 500 15,000

400 350

1,000 750

2,500

650 500 2,500

2,800 – 10,000

5,000 – 5,000

4,000

29,279 – –

1,500 – – 2,800 2,000 5,000 12,000 12,000 12,000 600 600

5,000

58,690 300 500

1,500 – – 1,200 6,000 10,000 15,000 5,000 5,000 12,000 10,000

12,000 – –

100 10,040 11,210 – 13,000

100 10,000 15,980 – 12,000

30,000 4,000 10,000

– 400 350 – 7,000 3,000 1,000 600 500

– –

–

– – –

– 400 300 – 10,570 4,000 – 150 1,500

– –

–

– – –

RENEWAL

RENEWAL RENEWAL RENEWAL

RENEWAL RENEWAL RENEWAL RENEWAL NEW RENEWAL RENEWAL RENEWAL RENEWAL RENEWAL RENEWAL

RENEWAL NEW RENEWAL RENEWAL

NEW NEW NEW RENEWAL RENEWAL RENEWAL RENEWAL NEW NEW NEW NEW NEW RENEWAL NEW NEW RENEWAL NEW RENEWAL RENEWAL RENEWAL

RENEWAL NEW

RENEWAL

RENEWAL NEW RENEWAL

2013/14 to 2015/16

244

Parent Capital expenditure Entities: List all capital projects grouped by Entity Entity A

Development Services

Infrastructure

Infrastructure Infrastructure

Infrastructure

Infrastructure Infrastructure Infrastructure Infrastructure

MASONS RESERVOIR & PIPELINE COPESVILLE RESERVOIR LANDFILL UPGRADE UPGRADE DESIGN OF GRAVEL ROADS - VULINDLELA D 1128 (Phase 1, 2 and 3) UPGRADE OF GRAVEL ROADS - WILLOWFOUNTAIN ROAD - Main Road, Phipha Road, Premier's Road UPGRADING OF GRAVEL ROADS - EDENDALE MBANJWA RD - 2,0 km UPGRADING OF GRAVEL/GRAVSEAL ROADS - EDENDALE - TAFULENI ROAD - 1.2 km HORSE SHOE ACCESS RD AND PASSAGES IN IMBALI STAGE 1 & 2 UPGRADING OF GRAVEL ROADS - EDENDALE - WARD 22 - 8,4km Natshi Rd, Hadebe Rd, Dipini Rd, Thula Rd, Hlengwa Rd, Bhula Rd, Mthethomusha Rd, Mavimbela Rd, Thusi Rd, Budi Rd and Geris Road UPGRADING OF GRAVEL RDS - EDN - WARD 12 MOSCOW - 4,0 km - Zabazomuzi Rd, Mngoma Rd, Zwane Rd - MOSCOW AREA RDS UPGRADING OF ROADS IN EDENDALE - KWANYAMAZANE ROADS UPGRADING OF GRAVEL ROADS - EDENDALE - WARD 16 - 8,0km - Senti Rd, Sbhomoro Rd, Khawula Rd Dambuza Area - Thulani Rd - Unit J BACKLOG TO NEW RDS & S/W & UPGRADE OF EXISTING SUBSTANDARD LOW-COST HOUSING - HANIVILLE UPGRADE GRAVEL ROADS IN EDENDALE: Hlubi Rd, Nkosi Rd, Ntombela Rd, D. Shezi Rd, Ntshingila Rd and Mpungose Rd in Esigodini UPGRADING OF GRAVEL ROADS - EDENDALE - STATION RD [next to Georgetown High School] (Raise & Widen the bridge with associated roadworks) REHABILITATION OF ROADS IN ASHDOWN UPGRADING OF GRAVEL ROADS - EDENDALE MACHIBISA / DAMBUSA RDS - Phase 2 UPGRADING OF GRAVEL ROADS - GREATER EDENDALE - IMBALI BB - PHASE 2: New road next to Zondi store, Kancane Rd, Sibukosizwe Rd UPGRADING OF GRAVEL ROADS - GREATER EDENDALE - Shembe Rd and Joe Ngidi rd UPGRADING OF GRAVEL ROADS - VULINDLELA D2069 (Mthalane Rd) UPGRADING OF GRAVEL ROADS - GREATER EDENDALE - Caluza Roads UPGRADING OF GRAVEL ROADS - GREATER EDENDALE - Smeroe roads & SW UPGRADING OF GRAVEL ROADS - GREATER EDENDALE - Snathing Rds - 5.0km - (Mvubu Rd - 0.3km, Gudlintaba Rd - 0.4km, Gudlintaba 2 Rd - 0.4km, Mpompini Rd - 0.6km, Khoza Rd - 0.8km, Magaba Rd - 0.8km and Hlathini Ext Rd - 2.0km) UPGRADE SWD IN GREATER EDENDALE - Flooding Houses in Smeroe HIGH MAST LIGHTS IN VULINDLELA & GREATER EDENDALE NDPG GRANT

KZN225 Msunduzi - Supporting Table SA36 Consolidated detailed capital budget Municipal Vote/Capital project Ref Program/Project description 4 R thousand Project number

RNMP 274

RNMP 278 RNMP 271

RNMP 264

RNMP 255

RNMP 280

RNMP 270

RNMP 284

REMP 266

RNMP 278

RNMP 262

RNMP 237

RNMP 276

RNMP 268

443,158

8,000

300

–

1,700

4,000

2,500

1,500

1,500 2,000

2,000

3,500

1,700

1,000

2,500

2,000

1,500

2,500

2,000

2,500

10,000 264,271

8,392

300

2,500

2,000

–

– –

6,000

2,000

–

3,000

2,000

1,500

–

2,500

10,000 252,390

9,000

200

3,000

–

– –

2,500

–

3,000

NEW

RENEWAL

RENEWAL RENEWAL

RENEWAL

NEW

RENEWAL

MSUNDUZI ANNUAL DRAFT BUDGET

Project number

– 252,390

– – – – Entity Capital expenditure – – 443,158 264,271 References 1. Must reconcile with Budgeted Capital Expenditure 2. As per Table SA6 3. As per Table SA34 4. Projects that fall above the threshold values applicable to the municipality as identified in regulation 13 of the Municipal Budget and Reporting Regulations must be listed individually. Other projects by programme by Vote 5. Correct to seconds. Provide a logical starting point on networked infrastructure. 6. Distinguish projects approved in terms of MFMA section 19(1)(b) and MRRR Regulation 13

Water project A Entity B Electricity project B

KZN225 Msunduzi - Supporting Table SA36 Consolidated detailed capital budget Municipal Vote/Capital project Ref Program/Project description 4 R thousand

2013/14 to 2015/16

245

246

Vulindela Streetlighting Phase 3

Entity Name Project name References 1. List all projects with planned completion dates in current year that have been re-budgeted in the MTREF 2. Refer MFMA s30 3. As per Table SA34 4. Correct to seconds. Provide a logical starting point on networked infrastructure.

Entities: List all capital projects grouped by Municipal Entity

Infrastructure

R thousand Parent municipality: List all capital projects grouped by Municipal Vote

KZN225 Msunduzi - Supporting Table SA37 Consolidated projects delayed from previous financial year/s Municipal Vote/Capital project Ref. Project name

Râ&#x20AC;&#x2122;000

Project number

Examples

"Asset Class 3"

Examples

"Asset Sub-Class 3"

3116596

Year

3,117

"GPS Previous target year to co-ordinates complete 4" 1,2 Audited Actual

3,117

Original Budget

Full Year Forecast

Current Year 2012/13

Budget Year 2013/14

Budget Year +1 2014/15

Budget Year +2 2015/16

2013/14 Medium Term Revenue & Expenditure Framework

MSUNDUZI ANNUAL DRAFT BUDGET

2013/14 to 2015/16 Notes

247

MSUNDUZI ANNUAL DRAFT BUDGET Notes

248

â&#x20AC;&#x153;City of Choice, Second to Noneâ&#x20AC;?

ContaCt Details BuDget offiCe the City hall C/o Chief alBert luthuli roaD & ChurCh street PietermaritBurg 3200 telePhone: 033-392 2002 email: municipal.manager@msunduzi.gov.za