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ratios - Amathole District Municipality

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					Annexure A




             AMATOLE DISTRICT MUNICIPALITY
                  FINANCIAL DASH BOARD
                       March2010
Financial Performance (revenue and exp by dept) for the period ending March 2010

                                                                   Original        Adjusted    Monthly     Monthly     Monthly     YearTD     YearTD      YTD      YTD
Department description                               Vote Ref      Budget           Budget      actual      actual      actual     actual     budget    variance variance
R thousands                                                        2009/10         2009/10      Jan-10     Feb-10      Mar-10                             Rand   %
REVENUE by Vote                                               1
Council General                                       05      2        10,554         10,554          4           9        2,640     10,589     7,915      2,674       34%
Municipal Manager Department                          15      3       233,698        246,932      2,754       1,850       22,817     88,294   185,199    (96,905)     -52%
Corporate Services                                    20      4        12,817         12,817         20          24        3,175     12,825     9,613      3,212       33%
Budget & Treasury Department                          25      5        13,061         13,061          4           9        3,085     13,127     9,796      3,332       34%
Engineering Services                                  35      6       362,818        362,783     13,105       7,945       70,123    343,419   272,088     71,332       26%

Land ,Human Settlement and Economic Development       35      7         6,073          6,073         –           –             0          3     4,555     (4,552)    -100%
Health & Protection                                   40      8        43,226         43,226        154         154       10,726     43,696    32,419     11,277       35%
Primary Health Care                                   60      9        15,696         15,005      2,177          –            –       4,602    11,254     (6,652)     -59%
TOTAL REVENUE by Vote                                                 697,942        710,450     18,218       9,992      112,567    516,555   532,838    (16,283)      -3%

EXPENDITURE by Vote                                           2
Council General                                       05     10        30,835         30,611      2,094       2,463        1,971     19,304    22,958     (3,653)     -16%
Municipal Manager Department                          15     11        78,326        132,823      6,810       7,582        9,577     57,727    99,617    (41,890)     -42%
Corporate Services                                    20     12        37,092         38,156      2,568       4,422        3,083     24,682    28,617     (3,935)     -14%
Budget & Treasury Department                          25     13        36,786         36,816      2,955       4,843        2,729     27,452    27,612       (160)      -1%
Engineering Services                                  35     14       384,522        376,836     16,829     113,959       26,512    235,955   282,627    (46,672)     -17%

Land ,Human Settlement and Economic Development              15        13,341         23,666      1,736       3,632        1,048     15,339    17,749     (2,410)    -14%
Health & Protection                                   40     16        45,572         45,608      2,022       7,671        2,205     25,707    34,206     (8,499)    -25%
Primary Health Care                                   60     17        12,582         12,198        678       1,022          814      6,928     9,148     (2,221)    -24%
TOTAL EXPENDITURE by Vote                                             639,056        696,713     35,692     145,595       47,939    413,094   522,535   (109,441)    -21%

Surplus/ (Deficit) for the year                                        58,886         13,737    (17,474)   (135,603)      64,628    103,460    10,303   (125,723)   -1220%




                                                                                                     2
3
Amathole District Municipality: Material variance explanations for the year ending March 2010
 Ref               Description
                                            Variance                    Reasons for material deviations                               Remedial or corrective steps/remarks

                                           average
  1    REVENUE by Department               %
                                                       Revenue source to utilise to defray expenditure from levy             N/A as the amounts are deposited at the discretion
                                                       replacement grant received from National Treasury in terms of DoRA. of National Treasury
  2    COUNCIL GENERAL                        34%      This grant is received by ADM on a quarterly basis. A deposit for the
                                                       second quarter was receipted on 07 December.

                                                       This revenue includes the R100 million from accumulated surplus to      N/A as the amounts are deposited at the discretion
                                                       fund the deficit on the budget and hence does represent actual          of National Treasury
                                                       monies received or expected to be received. Revenue source to
       MUNICIPAL MANAGER
  3                                          -52%      utilise to defray expenditure from levy replacement grant received
       DEPARTMENT
                                                       from National Treasury in terms of DoRA. This grant is received by
                                                       ADM on a quarterly basis. A deposit for the second quarter was
                                                       receipted on 07 December.
                                                       The majority of the revenue source to utilise to defray expenditure     N/A as the amounts are deposited at the discretion
                                                       from levy replacement grant received from National Treasury in terms    of National Treasury
       CORPORATE SERVICES                              of DoRA. This grant is received by ADM on a quarterly basis. The
  4                                           33%
       DEPARTMENT                                      rest of the revenue is to be generated from rentals earned. A deposit
                                                       for the second quarter was receipted on 07 December.

                                                       Revenue source to utilise to defray expenditure from levy               N/A as the amounts are deposited at the discretion
                                                       replacement grant received from National Treasury in terms of DoRA.     of National Treasury
  5    BUDGET & TREASURY DEPARTMENT           34%
                                                       This grant is received by ADM on a quarterly basis. A deposit for the
                                                       second quarter was receipted on 07 December.
                                                       Revenue source to utilise to defray expenditure from levy               N/A as the amounts are deposited at the discretion of
                                                       replacement grant received from National Treasury in terms of DoRA.     National Treasury. An indication of the timing when
                                                       This grant is received by ADM on a quarterly basis. A deposit for the   anticipated funding is to be received to be given .
       ENGINEERING SERVICES
  6                                           26%      second quarter was receipted on 07 December. In addition funding is     Revenue generated from waste site operations to be
       DEPARTMENT
                                                       sourced from grants. Revenue source generated from water sales,         monitored going forward. Service charges to be
                                                       basic water charges, sewerage and sanitation charges.                   investigated.

  7    LAND ,HUMAN SETTLEMENT AND                      Funding source from prior year income, thus no actual monies to be N/A
                                             -100%
       ECONOMIC DEVELOPMENT                            received.
                                                       Revenue source to utilise to defray expenditure from levy             N/A as the amounts are deposited at the discretion
                                                       replacement grant received from National Treasury in terms of DoRA. of National Treasury
  8    HEALTH AND PROTECTION                  35%
                                                       This grant is received by ADM on a quarterly basis. A deposit for the
                                                       second quarter was receipted on 07 December.
                                                       Revenue source from grants received
  9    PRIMARY HEALTH CARE                   -59%
2    EXPENDITURE by Department

10   COUNCIL GENERAL             -16%
                                        N/A                                                                          N/A
                                        1 - There are various vacant posts within Internal Audit. The                The Internal Audit Manager is seconded from a Service
                                        Supervisor posts were advertised, shortlisted and interviews were            Provider for 6 months. Adverts have been prepared for
                                        conducted but ADM couldn't appoint as there were no suitable                 the General Manager and Internal Audit Manager
                                        candidates. The post of the General Manager and the Internal audit           positions.
                                        manager are also vacant.
                                        MSU 1 - Two posts were vacant for PIMMS professionals for the first          1 - Two PIMMS professionals have since been
                                        2 months of the financial year.                                              appointed as from September 2009. 2- The HR
                                        2 - Another huge portion of expenditure is for the redemption of leave       Manager post will not be filled, as the MSU: Admin.
                                        of R199,105, which is a provision and not a guaranteed fixed monthly         Manager has taken on these duties to incorporate the
                                        expenditure.                                                         3-      post as MSU: Corporate Services.
                                        ADM's MSU: HR Manager post has been vacant since September
                                        2010.
                                        Strategic 1 - A large portion of expenditure is allocated for the printing   1 - The budget for the printing of the annual report will
11   MUNICIPAL MANAGER           -42%   of the annual report being a budget of R350,000 which will only be           be spent at the end of the financial year.
                                        incurred in the last quarter of the financial year as the annual report
                                        has been approved but still needs to be submitted for design and
                                        printing.
                                        2- Another huge portion of expenditure is for the Redemption of leave
                                        of R154,212 which is only a provision and not a guaranteed fixed
                                        monthly expenditure.

                                        Information Management 1 - Two posts are currently vacant, being 1           1 - The land technician and web designer posts are
                                        x land technician (pl5) & 1x web designer (pl5).                 2-          currently going through the shortlising process.
                                        The system administrator post was vacant for two months.                     2- The system administrator was appointed in
                                        3- A huge portion of expenditure is allocated to Depreciation                September 2009.
                                        amounting to R1,468,468 of which this is only journalised at the end
                                        of the financial year.
12   CORPORATE SERVICES           -14%
                                         N/A                                                                   N/A

13   BUDGET AND TREASURY          -1%
                                         N/A                                                                   N/A
     ENGINEERING SERVICES                N/A                                                                   N/A
14                                -17%
     DEPARTMENT
                                         N/A                                                                   N/A
     LAND ,HUMAN SETTLEMENT AND
15                                -14%
     ECONOMIC DEVELOPMENT
                                         Non replacement of the Senior Disaster Management Officer.              The vacant Senior Disaster Management Officer post
                                                                                                                 has been re-advrtised and the closing date is 15 April
                                                                                                                 2010.
                                         MHS: 1 X Env. Health Practitioner and one Health Assistant post         Invoices for the Water Borne Diseases Training are
                                         vacant.                                                                 being processed. Equipment for pest control program is
                                                                                                                 being procured. Recruitment and selection processr
                                                                                                                 has started. Shortlisting was done on the 6th April
                                                                                                                 2010.
                                         Fire services: 10 posts were vacant. Two tenders are presently being 5 posts filled as from 1 January 2010 and 5 posts
                                         processed. One is at site inspection and the other at Bid               filled from 1 February 2010. Tender completion dates
16   HEALTH AND PROTECTION        -25%
                                         Specifications. Total value of tenders is R720 000. [Great Kei and      are end April 2010.
                                         Ngqushwa Fire Station renovations.
                                         MHS Amahlathi. A vacant Senior EHP post created savings. Funding The Senior EHP post has just been filled. Office
                                         for office accomodation is still unspent.                               accomodation still being sought
                                         Buffalo City claims quarterly and thus will remain underspent until the
                                         next claim is received.
                                         MHS Nkonkobe: Accomodation and equipment funds have not been Still sourcing office accomodation. Equipment for pest
                                         spent.                                                                  control function is being procured
                                         MHS Nxuba : Outstanding payments Equipment aand office furniture. Equipment for pest control function is being procured.
                                                                                                                 In the process of procuring office equipment
                                         There are 3 Professional Nurse posts vacant in the Primary Health       Despite recruitment and selection processes being
17   PRIMARY HEALTH CARE          -24%   Care Unit                                                               implemented, challenges are experienced in filling of
                                                                                                                 the posts and retaining staff.
                                                                                                                                          AMATHOLE DISTRICT MUNICIPALITY
                                                                                                                                              FINANCIAL DASHBOARD


Amathole District Municipality: Financial Performance (revenue and expenditure) for the period ending March 2010
                                                        2007/08                2008/09                                                                                           Year 2009/10

                       Description            Ref
                                                    Audited Outcome        Audited Outcome Original Budget     Adjusted Budget     Monthly actual        Monthly actual             Monthly actual          YearTD actual      YearTD budget      YTD variance       YTD variance


R thousands                                                                                                                            Jan-10               Feb-10                      Mar-10                                                                            %
Revenue By Source
   Service charges - water revenue                           76,641                 80,299          46,484               46,484                 4,121                 4,570                        3,740            36,910             34,863             2,047          6%
   Service charges - sanitation revenue                                                             34,504               34,504                 2,868                 1,882                        2,129            25,126             25,878              (751)         -3%
   Service charges - other                     c                  106                    110         1,045                1,045                  153                      151                        148              1,362               784               578          74%
   Rental of facilities and equipment                             180                    204           220                  220                     14                     19                         21               164                165                (1)         -1%
   Interest earned - external investments      e             61,757                 65,575          13,000               13,000                 3,611                 1,828                        5,768            19,676              9,750             9,926         102%
   Interest earned - outstanding debtors       f              8,953                 15,273              –                    –                  1,411                 1,430                          272              7,045                –              7,045         100%

   Agency services                            g              17,860                 19,622              –                12,580                 2,177                      –                          –               2,177             9,435            (7,258)         -77%
   Grants and subsidies                       h             431,549                434,097         433,827              418,131                 4,603                      (1)                  100,370            416,515            313,598           102,917          33%

   Other revenue                               i              4,079                 25,586         168,862              184,521                  184                      112                        127              7,246           138,390          (131,145)         -95%
   Gains on disposal of PPE                                                                             –                    –                      35                     65                         –                556                 –                556         #DIV/0!
   Bad debts recovered                                             –                          2         –                    –                      –                                                 –                 –                  –                 –
Total Revenue                                               601,125                640,768         697,942              710,484              19,177                  10,056                     112,575            516,775            532,863           (16,088)         -3%


Expenditure By Type
   Employee related costs                                   144,564                198,322         238,055              214,364              15,344                  21,900                      16,474            143,412            160,773           (17,361)         -11%
   Remuneration of councillors                                9,841                  9,743          12,249               12,186                 1,135                     870                        830              7,549             9,140            (1,591)         -17%
   Debt impairment                                           16,871                 56,174          40,553               38,439                     –                25,626                        3,203            28,830             28,830                    0       0%
   Collection Costs                                                    4             1,541           1,000                1,389                  184                       19                         26              1,043             1,042                    1       0%
   Depreciation & asset impairment                           86,561                 64,057          92,531               83,391                     –                83,391                           –             83,393             83,391                    1       0%
   Repairs and maintenance                    o              13,382                 17,412          19,146               22,935                  817                      616                      1,806              8,315            17,201            (8,886)         -52%
   Finance charges                            p                   580                    491            –                    22                     11                     –                          –                 11                 17                (5)         -32%

   Bulk purchases                             q                                                     44,526               45,110                 3,204                      –                       8,142            25,951             33,832            (7,882)         -23%
   Grants and subsidies                        r             27,582                 23,569           5,382                4,588                  452                  1,014                          295             (1,729)            3,441            (5,170)        -150%
   Other expenditure                           s            266,128                282,330         237,829              275,683              14,596                  12,341                      17,870            116,968            206,762           (89,794)         -43%
   Loss on disposal of PPE                     t                   –                      –             –                    –                      –                      –                    241,813            241,813                 –            241,813         #DIV/0!
Total Expenditure                                           565,512                653,638         691,270              698,107              35,743                145,777                      290,460            655,554            544,428           111,127          20%


Surplus/(Deficit)                                            35,613                (12,870)          6,673               12,378             (16,566)              (135,721)                     (177,884)          (138,779)           (11,565)          95,039                   (0)
   Transfers recognised - capital                               (10)                   808           (6,673)            (12,054)                256                     55                           364              1,967             (9,040)          11,007
Surplus/(Deficit) after capital transfers &                  35,603                (12,062)              –                  324             (16,310)              (135,666)                     (177,521)          (136,812)           (20,605)
contributions

   Taxation                                                                               –             –                                           –                      –                          –                 –                  –                 –
Surplus/(Deficit) after taxation                             35,603                (12,062)             –                   324             (16,310)              (135,666)                     (177,521)          (136,812)           (20,605)
   Attributable to minorities                                                             –             –                                           –                      –                          –                 –                  –
   Share of surplus/ (deficit) of associate                                               –             –                                           –                      –                          –                 –                  –
Surplus/ (Deficit) for the year                              35,603                (12,062)             –                   324             (16,310)              (135,666)                     (177,521)          (136,812)           (20,605)




                                                                                                                                                                  7
                                                                                              AMATHOLE DISTRICT MUNICIPALITY
                                                                                                  FINANCIAL DASHBOARD


Comments on variances   Ref
                        c
                        e     investments performing better than anticipated
                        f     Not budgeted for as still in the process of data-cleansing
                        g     Funds are withheld until the service agreement is signed
                        h     Funds received in terms of DoRA (Equitable share and levy replacement grant - in excess of expectated to be received
                              Priority project rollover budget of R35million and R121 million prior
                        i     year income to fund the deficit allocated as part of other revenue
                        o     budget. and maintenance expenditureincome at budgeted
                              Repairs Deferred income released to less than year end.
                        p     Year end adjustment as required by accounting standards for finance leases. DBSA loans were settled in full during the 2008/09 year
                        q     Awaiting invoices from Amatola Water
                        r
                        s     Expenditure to be incurred during the last quarter
                              Water infrastructure assets taken out of the asset register as new values calulated by the appointed consulting engineers are to be re-captured. In accordance
                              with the Venus operations realated to the fixed asset module
                        t




                                                                                                               8
                                                        AMATHOLE DISTRIT MUNICIPALITY
                                                           FINANCIAL DASHBOARD

Amathole District Municipality: Financial Position at 31 March 2010
                                                        2007/08               2008/09           Jan-10             Feb-10            Mar-10                 2009/10
                            Description       Ref
                                                    Audited Outcome       Audited Outcome       Actual             Actual            Actual              YearTD actual

R thousands
ASSETS
Current assets
   Cash                                                      139,335                190,448              333,678        337,104           424,861                424,861
   Call investment deposits                                  474,308                477,468              460,000        460,000           460,000                460,000
   Consumer debtors                                           32,280                 34,511               90,729            51,825            50,224              50,224
   Other debtors                                              20,022                 27,979               35,031            34,742            35,246              35,246
   Current portion of long-term receivables                         95                    30                 24                24                 24                     24
   VAT receivable                                             17,544                 48,260               18,927             4,229             5,884                  5,884
   Inventory                                                      8,527                 9,166              8,544             8,500             8,571                  8,571
Total current assets                                         692,110                787,861              946,933        896,424           984,810                984,810


Non current assets
   Long-term receivables                                           336                   341                487               487                487                   487
   Investment property                                        26,992                 26,963               26,963            26,963            26,963              26,963
   Property, plant and equipment                             903,265                949,975              978,851        868,150           570,247                570,247
   Intangible assets                                              1,090                  989                989               989                989                   989
   Other non-current assets                                           1                    1                  1                 1                   1                    1
Total non current assets                                     931,684                978,270         1,007,292           896,591           598,688                598,688
TOTAL ASSETS                                                1,623,793            1,766,131          1,954,225          1,793,015         1,583,499             1,583,499


LIABILITIES
Current liabilities
   Finance Lease obligation                                        645                   386                386               386                386                   386
   Borrowing                                                       925                    –                  –                 –                  –                      –
   Consumer deposits                                               528                   955               1,096             1,135             1,163                  1,163
   Trade and other payables                                  110,784                 85,327               69,302        101,831               68,411              68,411
   Short term portion of deferred income                           695                  5,876              5,876             5,876             5,876                  5,876
   Unspent conditional grants                                158,743                195,108              188,226        166,105           223,207                223,207
   Provisions                                                       –                     –                  –                 –                  –                      –
Total current liabilities                                    272,319                287,652              264,886        275,333           299,043                299,043


Non current liabilities
   Borrowing                                                      9,622                   –                  –                 –                  –                      –
   Finance Lease Obligation                                        473                   219                130               130                130                   130
   Operating Lease Liability                                       221                   166                596               596                595                   595
   Deferred income                                           462,987                561,682              524,867        561,682           561,682                561,682
   Defined benefit obligations                                55,112                104,918               71,573        104,918           104,918                104,918
   Provisions                                                     5,966                 6,464              4,293             9,778            10,309              10,309
Total non current liabilities                                534,382                673,448              601,459        677,104           677,634                677,634
TOTAL LIABILITIES                                            806,701                961,101              866,345        952,437           976,677                976,677


NET ASSETS                                                   817,092                805,031         1,087,880           840,578           606,822                606,822


COMMUNITY WEALTH/EQUITY
   Accumulated Surplus/(Deficit)                             809,275                797,921         1,080,770           833,468           656,196                656,196
   Reserves                                                       7,817                 7,110              7,110             7,110            (49,374)           (49,374)
TOTAL COMMUNITY WEALTH/EQUITY                                817,092                805,031         1,087,880           840,578           606,822                606,822




                                                                                9
                                                      AMATHOLE DISTRICT MUNICIPALITY
                                                          FINANCIAL DASHBOARD

Amathole District Municipality: Cash Flow for the period ending March 2010
                                                          2007/08           2008/09                                                                       2009/10

                            Description                                     Audited          Monthly actual     Monthly actual      Monthly actual
                                                      Audited Outcome                                                                                  YearTD actual
                                                                            Outcome              Jan                Feb                 Mar

R thousands
CASH FLOW FROM OPERATING ACTIVITIES
Receipts
  Ratepayers and other                                        604,800          633,801                 7,790             38,316             170,775            492,388
  Government - grants and subsidies                                  –                –                4,603                 –                   –                  3,879
  Government - capital                                               –                –                  –                   –                   –                        –
  Interest                                                     70,710             80,848               5,023              3,258               6,040             26,721
  Dividends                                                          –                                   –                   –                   –                        –
Payments
  Suppliers and employees                                    (430,660)         (539,479)             (34,529)            (38,129)           (88,908)          (306,143)
  Finance charges                                                   (580)           (491)                (11)                –                   –                    (11)
NET CASH FROM/(USED) OPERATING ACTIVITIES                     244,271          174,679               (17,125)             3,446              87,907            216,834


CASH FLOWS FROM INVESTING ACTIVITIES
Receipts

  Proceeds on disposal of PPE                                       236               807                –                   –                   –                        –
  Decrease (Increase) in non-current debtors                        326               59                 –                   –                   –                  (140)
  Decrease (increase) other non-current receivables                  –                –                  –                   –                   –                        –
  Decrease (increase) in non-current investments               (1,791)             (3,161)               –                   –                   –              17,468
Payments
  Capital assets                                             (159,331)         (110,637)              (1,255)                (59)              (177)             (2,044)
NET CASH FROM/(USED) INVESTING ACTIVITIES                    (160,561)         (112,931)              (1,255)                (59)              (177)            15,285


CASH FLOWS FROM FINANCING ACTIVITIES

Receipts
  Borrowing long term/refinancing                                    –                –                  –                   –                   –                  3,384
  Increase in consumer deposits                                     243               427                18                  39                  28                  208
Payments
Finance lease payment                                               (183)           (514)                (89)                –                   –                    (89)
  Repayment of borrowing                                       (1,202)            (10,547)               –                   –                   –               (1,209)
NET CASH FROM/(USED) FINANCING ACTIVITIES                      (1,143)            (10,634)               (72)                39                  28                 2,294


NET INCREASE/ (DECREASE) IN CASH HELD                          82,567             51,114             (18,452)             3,426              87,757            234,413
  Cash/cash equivalents at beginning:                          56,767          139,335              352,130             333,678             337,104            190,448
  Cash/cash equivalents at month/year end:                    139,335          190,448              333,678             337,104             424,861            424,861




                                                                                                                                                                      -




                                                                             10
                                                                               AMATHOLE DISTRICT MUNICIPALITY
                                                                                   FINANCIAL DASHBOARD
Amathole District Municipality: - Performance indicators for the period ending March 2010

                                                                                                            2007/08            2008/09                                                      2009/10
        Description of financial indicator                        Basis of calculation                Ref   Audited
                                                                                                                            Year TD Actual     Jan-10        Feb-10        Mar-10        YearTD actual
                                                                                                            Outcome
Percentage

Borrowing Management
  Borrowing to Asset Ratio                      Total Long-term Borrowing/ Total Assets                1     7.5%               4.8%            3.5%         5.7%           4.3%             4.3%

  Capital Charges to Operating Expenditure      Interest & principal paid/Operating Expenditure        2     15.4%              9.9%            0.0%         57.2%          0.0%            20.2%

Safety of Capital
  Debt to Equity                                Loans, Accounts Payable, Overdraft & Tax Provision/    3     14.8%              10.6%           6.4%         12.1%         11.3%            11.3%
                                                Funds & Reserves

Liquidity
  Current Ratio                                 Current assets/current liabilities                                    2.5                2.7           3.6           3.3           3.3              3.3
                                                                                                       4
  Acid test Ratio                               Monetary Assets/Current Liabilities                    5              2.3                2.3           3.0           2.9           3.0              3.0



  Acid test Ratio                               Monetary assets/Commitments                            5              1.1                1.2           1.5           1.5           1.5               1.5


Revenue Management
  Annual Debtors Collection Rate                Last 12 Mths Receipts/ Last 12 Mths Billing            6     44.5%              30.3%           42%           47%          65.3%            39.9%
  (Payment Level %)

  Outstanding Debtors to Revenue                Total Outstanding Debtors to Annual Revenue                  8.8%               9.8%           658.4%        866.0%        76.4%            16.6%


Creditors Management
  Creditors System Efficiency                   % of Creditors Paid Within Terms (within MFMA s        7    100.0%             100.0%          32.0%         80.7%         78.4%            78.4%
                                                65(e))

Other Indicators
  Employee costs                                Employee costs/Total Revenue - capital revenue         9     24.0%              31.0%          80.0%         217.8%        14.6%            27.8%


  Employee efficiency                           Employee costs/Operating expenditure                   9     25.6%              30.3%          42.9%         15.0%         33.9%
                                                                                                                                                                                            34.7%
  Repairs & Maintenance                         R&M/Total Revenue - capital revenue                    10    2.2%               2.7%            4.3%         6.1%           1.6%
                                                                                                                                                                                             1.6%
  Asset maintenance rate                        R&M/Total value of fixed assets                        10    1.5%               1.8%            0.1%         0.1%           0.3%             1.5%
IDP regulation financial viability indicators
  iii. Cost coverage                            (Available cash + Investments)/monthly fixed                108.5%             102.2%          2220.5%       546.8%        1818.9%          213.9%
                                                operational expenditure




                                                                                                      11
AMATHOLE DISTRICT MUNICIPALITY
    FINANCIAL DASHBOARD




             12
                                                                                  AMATHOLE DISTRICT MUNICIPALITY FINANCIAL DASHBOARD



Amathole District Municipality: - Committments for the period ending March 2010

Reconciliation of reserves and commitments backed by cash/investments                  2008/09 year end                                        2007/08 year end
                                                        R                                                                      R                                                R
Cash reserves                                                                          Cash reserves                                           Cash reserves
Investments                                              460,000,000                   Investments                              477,468,424    Investments                      474,307,918
Cash at bank (per cashbook)                              424,860,934                   Cash at bank (per cashbook)              190,448,316    Cash at bank (per cashbook)      139,334,557
                                                         884,860,934                                                            667,916,740                                     613,642,475
Commitments                                                                            Commitments                                             Commitments
Unspent conditional grants                              (223,207,271)                  Unspent conditional grants              (197,890,118)   Unspent conditional grants       (158,742,640)
internally funded projects                               (64,411,560)                  Internally funded projects               (40,623,165)   Internally funded projects        (89,168,220)
Trade and other payables                                 (69,574,182)                  Trade and other payables                 (86,282,243)   Trade and other payables          (61,380,078)
Finance leases                                              (515,286)                  Finance leases                              (604,724)   DBSA loan                         (10,547,161)
Funding for deficit budget                              (100,000,000)                  Building commitment                     (100,000,000)   Finance leases                     (1,118,530)
3 months working capital cover                          (121,500,000)                  3 months working capital cover          (121,500,000)   Building commitment              (100,000,000)
Refurbishment - 3% of carrying value of
infrastructure assets                                    (28,499,256)                                                          (546,900,250)   3 months working capital cover   (121,500,000)
                                                        (607,707,555)                                                                                                           (542,456,628)

Cash available                                          277,153,379                    Cash available                           121,016,490    Cash available                       71,185,847




                                                                                                            13
Amathole District Municipality: - Employee efficiency ratio ananlysis for the period ending March 2010

Employee efficiency ratio       Employee costs/Operating expenditure
                                                                                 Budget                         Original Budget Actual 2009/10
                                                                                2008/09       Actual 2008/09       2009/10        (9 months)


Employee costs                                                                      173,963          198,322            214,515          16,474
Operating expenditure                                                               577,809          653,638            698,431          48,647
Ratio                                                                                   30%               30%               31%              34%


                                                                             In line with Treasury norm         Actuals 2009/10 includes depreciation
                                                                                                                for the whole 12 months, hence operating
                                                                                                                expenditure is higher




                                                                       13
                                                                           AMATHOLE DISTRICT MUNICIPALITY
                                                                               FINANCIAL DASHBOARD


      Amathole District Municipality: Performance indicator explanations for the period ending
      March 2010
Ref
      BORROWING MANAGEMENT RATIOS
      Debt management could also be referred to as measures of solvability and capital structure. Solvency is achieved

      when total assets exceed total liabilities.


1     Borrowing to asset ratio
      The borrowing to asset ratio indicates the extent to which the institution uses external financing to finance the purchase

      of assets. As a norm, the ratio should not exceed 50%. A ratio exceeding 100% would indicate insolvency. The higher
      the ratio, the more risky the financial structure of the organisation.
      ADM has a low ratio as no external borrowings.


2     Capital Charges to Operating Expenditure
      Indication of capital charges in relation to operating expenditure. This ratio could be used to assess the cost/extent
      of financing. The cost of capital includes finance costs and depreciation.


3     Safety of capital
      This indicates the gearing ratio of the organisation. The ratio assists in assessing whether the organisation has too

      much financial leverage (leverage is the use of debt to finance assets) or is capable of taking on further debt.
      A ratio of in excess of 100% indicates that the organisation has high leverage and therefore higher risk i.e.
      to make repayments (both capital and interest) as financing costs are high. A ratio of below 100% indicates that
      the company has low leverage and may have the opportunity to incur more debt to increase service delivery.
      The ratio has been fairly constant and furthermore indicates that the municipality has a low gearing.


      LIQUIDITY RATIOS
      Provide an indication of an organisation's ability to pay its short term debts in the short-term (viability of an entity).
      These ratios focus on current assets (debtors, bank and cash, inventory) and current liabilities (trade and sundry
      creditors, provisions, accruals).


4     Current Ratio

      Indicates how many times the current assets, if liquidated, pay the current liabilities.
      The norm (considered acceptable) is 2:1 i.e. the current assets are double the current liabilities
      The current ratio is exceeding the norm of 2:1. Improvement in the ratio from the pervious financial year.
      The ratio remains constant
5     Acid test Ratio

      Measures the organisation's ability to pay current liabilities without relying on the sale of inventory or the collection
      of outstanding debts.
      The norm (considered acceptable) is 1:1 i.e. the current assets excluding inventory is equal to the current liabilities


      The acid test ratio is above the norm of 1:1. The ratio reflects an improvement from the previous financial year.
      The ratio remains constant
      Calculated the acid test ratio to determine the coverage of hard cash to commitments. The
      ratio yielded is 1:1. This ratio is in line with the norm. It would not be considered prudent
      to exceed the current commitments without additional funding.
      It must be noted that all commitments are to be supported with available cash i.e. ADM is
      able to repay any of its commitments immediately and must thus have cash to do this.




                                                                                                        15
                                                                         AMATHOLE DISTRICT MUNICIPALITY
                                                                             FINANCIAL DASHBOARD

     ASSET MANAGEMENT RATIOS
     These ratios can also be used as specific measures of liquidity.


     Revenue Management

6    Annual Debtors Collection Rate (Payment Level %)
     This is used to evaluate the effective application of the organisation’s credit policy

     A high ratio implies that an organisation operates only on a cash basis or that its extension of credit and collection
     of accounts receivable is efficient.
     A low ratio implies that the organisation should re-assess its credit policies in order to ensure the timely
     collection of imparted credit.
     The ratio has remained fairly constant on average. The revenue section are aggressively trying to improve collection rates.
     The data cleansing exercise also contributes to the improved collection rate.
     However this ratio is calculated using the current billing and receipting. If the total outstanding debt to total revenue accrued
     is used, a ratio of 28% is reflected.
     Creditors Management
7    Creditors System Efficiency

     The ratio must be compared to the company's credit terms which it receives from customers and that determined
     by the MFMA to determine whether the management of accounts payable is effective or not. The longer the
     credit terms the better for the organisation as the credit is usually interest free.
     Trade creditors carry no explicit cost. However, when cash discounts are being offered, the cost of not taking the

     discount is an implicit cost. Additional stain is placed on working capital requirements if creditor’s payment days
     are significantly less than the debtor’s collection period.
     Orders have been captured on Venus, however invoices are outstanding. Payment can only be made upon receiving
     the original invoice.
     The Budget and Treasury office is in the process of implementing procedures and controls to ensure that invoices are
     received and paid witin the legislative timeframes.


     Other Indicators
8    Water Distribution Losses

     Indicates % of loss during the supply of water to consumers.
     A water management system must be in place to identify losses in order to take corrective action.


9    Employee costs
     Indicates the % employee costs to operating expenditure. National Treasury has a target of 30%
     The ratio is only 33.8% for the month of February, as operating expenditire is higher due to the depreciation and bad debt

     provisions being captured during February.
10   Asset maintenance rate
     The amount of repair expenditure will depend on the age of the assets. It is anticipated that this rate
     will increase due to age of the infrastructure assets.
     The ratio can be used to assess whether asset management is effective or not.
     To ensure that assets re adequately maintained, a programme for the planned maintenance and replacement
     of all fixed and moveable assets is essential.
     The magnitude of deferred maintenance due to past and present capacity deficiencies must be considered.




                                                                                                    16
                                                                                                                                                                           AMATHOLE DISTRICT MUNICIPALITY
                                                                                                                                                                               FINANCIAL DASHBOARD

Amathole District Municipality: Aged debtors for the period ending March 2010
               Description                                                                                                                                   Year 2009/10
                                                  NT Code                                                                                                                                                                                             Total
R
Debtors Age Analysis By Location
                                                                       Current                  Previous                30days                    60days                      90days plus                    Credits                         Total
Sundry                                                                                                    32,811.02                  7,459.59                   17,401.64                312,881.23                          (43,256.94)                  327,296.54
Mbashe                                                                                                  361,540.05                356,352.71                  302,163.46               5,707,692.32                         (410,856.04)                6,316,892.50
Amahlathi                                                                                                2,129,666.00              2,110,795.54                2,757,902.22             68,492,348.30                          -336,785.98             75,153,926.08
Ngqushwa                                                                                                   493,450.89                486,683.25                  627,127.26               5,565,546.77                         -108,998.98              7,063,809.19
Mnquma                                                                              17,494.57            2,869,268.48              2,938,425.16                2,711,301.03             52,703,785.30                          -380,506.26             60,859,768.28
Nxuba                                                                                                      745,305.97                549,843.27                  464,985.63             16,559,474.92                          -162,735.06             18,156,874.73
Nkonkobe                                                                           243,635.16            2,178,603.31              2,487,610.21                1,921,060.00             44,177,394.00                          -860,770.67             50,147,532.01
Great Kei                                                                              499.30              711,710.20                491,238.56                  516,296.83             14,587,521.22                          -330,330.40             15,976,935.71
Total                                                                             261,629.03           9,522,355.92              9,428,408.29                9,318,238.07             208,106,644.06                        -2,634,240.33            234,003,035.04




Indigent                                                                                                   194,070.93              199,299.20                  308,354.85               3,505,228.26                                                   4,206,953.24
                                                                                         -                 194,070.93              199,299.20                  308,354.85               3,505,228.26                                  -                4,206,953.24

                                                                                                                                                                                                             Balance Outstanding                      229,796,081.80

                                                                                                                                                                                                             Debtors days                                     2,255    -
                                                                                                 Summary Report

Date:                                                February-10


Department                                   Current                   Previous                 30 Days                 60 Days                   90+ Days                    Credits                        Total
Businesses                                                    65.09              1,234,662.42          1,173,440.79                846,515.20               13,166,937.42                   -327,404.11               16,094,216.81
Churches                                                         -                 75,994.77                90,905.64              119,419.96                1,338,239.67                    -13,524.20                1,611,035.84
Councilors                                                       -                   5,180.60                8,880.51                6,135.62                  202,875.58                          -97.42                222,974.89
Domestic                                                   24,252.61             5,566,335.12          5,578,876.21              6,374,094.68              171,673,284.38               -1,033,512.62                188,183,330.38
Employees                                                        -                 47,459.96                19,877.80               15,076.22                  481,242.11                         -751.83                562,904.26
Farms                                                            -                   1,592.25                1,257.53                1,448.82                   18,251.07                        -1,199.22                21,350.45
Government                                                       -                 64,236.23                 7,637.73                8,436.65                   91,814.18                        -1,009.56               171,115.23
Education                                                        -                583,249.17               524,959.36              257,289.18                  936,728.50                   -321,093.06                1,981,133.15
Transport                                                        -                 10,623.38                14,514.30                7,404.28                   64,267.21                        -6,036.59                90,772.58
Social Services                                                  -                     61.68                      -                        -                           -                          -409.12                   -347.44
Roads                                                         30.00                10,406.35                 2,892.80               35,617.04                   45,494.23                        -8,904.36                85,536.06
Public Works                                              234,708.73              653,335.22               409,227.39              216,594.91                1,042,401.67                   -393,048.78                2,163,219.14
S.A.P.S                                                          -                        -                       -                        -                           -                              -                         -
S.A Post Office                                                  -                   6,180.20                2,508.13                7,697.81                   70,709.77                         -586.17                 86,509.74
Health/ Clinics                                                  -                 28,954.19                21,833.41               49,806.42                  275,395.43                    -53,034.19                  322,955.26
Law & Order                                                      -                        -                       -                        -                           -                              -                         -
Sports; Arts & Culture                                           -                    796.40                  284.31                   423.01                   29,355.52                             -                   30,859.24
Agriculture                                                      -                   1,389.03                3,414.20                1,578.74                   44,374.61                        -8,799.98                41,956.60
Telkom                                                           -                    842.80                 3,982.54                2,756.46                   13,164.13                    -34,079.30                  -13,333.37
Other Government                                                 -                230,765.56                28,792.76               47,028.76                   24,605.82                    -85,871.17                  245,321.73
Hospital                                                         -                185,935.14               697,640.81              269,546.08                  819,202.00                        -1,170.85             1,971,153.18
Municipal                                                    548.80               155,064.67               153,004.96              190,971.52                2,291,242.55                   -151,030.32                2,639,802.18
Recreational                                                     -                        -                       -                        -                           -                              -                         -
Administration accounts                                          -                   3,370.76                9,564.86               10,866.80                  232,216.97                          -59.99                255,959.40
Handed Over account                                              -                   3,980.57                3,987.32                3,993.55                  563,535.97                        -4,805.91               570,691.50
Sundry debtors                                              1,823.80              271,760.24               282,409.72              240,305.05                2,859,655.36                   -112,351.81                3,543,602.36
Estate late                                                      -                 48,230.56                59,485.09              125,663.98                2,507,089.03                    -13,856.54                2,726,612.12
Default Debtor Group                                         200.00               129,702.53               119,860.46              156,025.66                5,462,312.66                    -61,333.22                5,806,768.09
NGO                                                             -                   8,175.19                 9,870.46               15,186.82                  347,019.96                       -270.01                  379,982.42
Grand Total                                              261,629.03          9,328,284.99             9,229,109.09           9,009,883.22             204,601,415.80                  -2,634,240.33                    229,796,081.80
Grand Total Spread %                                          0.11%                 4.06%                    4.02%                  3.92%                     89.04%                         -1.15%
Total 60 days excl credits                                                                                       96.97%




February
Grand Total                                              373,174.42         11,111,220.32            10,619,739.03           6,926,311.20             200,526,846.56                  -2,365,273.63                         227,192,017.90

                                                                                                                                                                              % INCREASE                                            1.15%

Comments
   1. Still a problem with meters not being restricted
   2. Majority of debt within 90 plus days - 89%
   3. Majority of debt in domestic category - 82%




                                                                                                                                                                                            17
                                                                                                                                                        AMATHOLE DISTRICT MUNICIPALITY
                                                                                                                                                            FINANCIAL DASHBOARD


Amathole District Municipality: Billing Statistics for the period ending March 2010
Billing Statistics

                                                                                          Indigent
                                                        Billing          Payments                                       Total Amount    % Achieved
                               Feb-10                                                     Subsidy       Other income                                                                         Revenue management
                                                          R                  R               R               R               R              %                                                Debtors collection rate
                                                                                                                                                                                                                                                       Indigent
                                                                                                                                                                                                                       Debits          Receipts       Subsidies       Other Income       Total Income       % Recovery
                 121              Mbashe                 376,350.43       242,562.38             0.00       84,878.36      327,440.74           87.00                                        July                        11,532,123       2,566,459         71,916                   0     2,638,375.11            22.88
                 122              Mnquma               2,388,698.53      1,682,406.43       10,362.39      105,842.68    1,798,611.50           75.30                                        August                      10,758,599       3,171,176         65,090            764,432      4,000,697.97            37.19
                 123              Great Kei              575,879.62       532,659.05         1,384.96       11,599.40      545,643.41           94.75                                        September                   10,963,588       4,642,141         86,337            127,827      4,856,304.47            44.29
                 124              Amahlathi            2,127,088.51       650,488.29        13,778.44       67,151.35      731,418.08           34.39                                        October                      9,219,555       3,738,411         60,759            300,918      4,100,087.97            44.47
                 126              Ngqushwa               502,972.52        99,038.43         6,517.71            0.00      105,556.14           20.99                                        November                    12,305,191       2,919,218         24,122             73,612      3,016,952.79            24.52
                 127              Nkonkobe             2,078,044.32      1,752,146.09        6,676.91      300,928.21    2,059,751.21           99.12                                        December                    8,732,503        3,242,097         14,104           240,727       3,496,928.27            40.04
                 128              Nxuba                  738,061.31        95,991.03        11,396.79       64,586.07      171,973.89           23.30                                        January                     12,403,181       5,071,525         18,010            154,468      5,244,002.83            42.28
                                                       8,787,095.24      5,055,291.70       50,117.20      634,986.07    5,740,394.97           65.33                                        February                    10,295,281       4,561,802         49,746            188,030      4,799,577.58            46.62

                                                                                                                                                                                             March                        8,787,095       5,055,292         50,117            634,986      5,740,394.97            65.33
                                                                                                                                                                                             April                                                                                                   -
                                                                                                                                                                                             May                                                                                                     -
                                                    ADM Water & Sanitation : Billing by Area                                                                                                 June                                                                                                    -
                                                                  ( March )                                                                                                                                              94,997,116      34,968,120        440,202          2,484,999          37,893,322          39.89




                                                              Nxuba                      Mbashe
                                                              8.4%                        .1%
                                                                                                                                                                                                                                ADM Water & Sanitation
                                                                                                        Mnquma                                                                                                                       % Recovery
                                                                                                                                                                   70.00
                                                     Nkonkobe                                            27.2%
                                                       23.6%                                                                                                       60.00
                                                      Ngqushwa
                                                         5.7%                                        Great Kei                                                     50.00
                                                                                                       6.6%
                                                                                        Amahlathi                                                                  40.00
                                                                                         24.2%
                                                                                                                                                                   30.00

                                                                                                                                                                   20.00

                                                                                                                                                                   10.00

                                                                                                                                                                      -
                                                                                                                                                                               July   August September October NovemberDecember January February                  March     April        May        June
       Comments
     1 Collection rate calculated using current billing and receipting
     2 Using the total outstanding debt to total revenue yields collection rate of               28%


                          1.     Large payments from government departments
                          2.     Restrictions slowly put in place both on Business and Domestic accounts.
                          3.     Due to the data cleansing project a number of duplicated accounts have been reversed that will cause a decrease in billing.




                                                                                                                                                                          18
                                                                                                                                                         AMATHOLE DISTRICT MUNICIPALITY
                                                                                                                                                             FINANCIAL DASHBOARD




Amathole District Municipality: Aged creditors for the period ending March 2010



                                                                                                                                                                                                                                            Prior month totals
                                      Description                                                                                                                           Year 2009/10                                                     for chart (same
                                                                                                                                                                                                                                                  period)



                                                                                                                         0-                     31 -                61 -                     91 -                           Total
                                                                                                  Current
                                                                                                                      30 Days                 60 Days             90 Days                  120 Days
R thousands
Creditors Age Analysis By Customer Type
      Creditors                                                                                               3,287             1,306                   675                  586                          –                         5,855                7,966
Total By Customer Type                                                                                        3,287             1,306                   675                  586                          –                         5,855                7,966
Notes
Material increases in value of creditors' categories compared to previous month to be explained                                                                                                                % increase                                 -26.5



SUMMARY PER COST CENTRE

 Orders outstanding plus 90 days                                                                                                        Goods received not yet paid

                                                                                                                                        Meyers Vehicle Hire (Crucial Trade
ADMIN                                                                                                                                   149 PTY LTD)                                                  524.91
BTO

DISASTER

IT
HR
ENG
O&M
WHELAN
PMU
STRAT
MM
MSU
MAYOR'S OFFICE
H&P
ESS
LED

 TOTAL                                                                                                        -                                               TOTAL                              524.91

TOTAL AMOUNT - 90 plus days                                                                                 524.91




                                                                                                                                                                      19
                                                                         AMATHOLE DISTRICT MUNICIPALITY
                                                                             FINANCIAL DASHBOARD




Comments on fluctuation

                          90 days overdue
Supplier                                    Initiation Date   Order no             Dept                   Requested by   Comments




                                                                                      20
AMATHOLE DISTRICT MUNICIPALITY
    FINANCIAL DASHBOARD




             21
AMATHOLE DISTRICT MUNICIPALITY
    FINANCIAL DASHBOARD




             22
    AMATHOLE DISTRICT MUNICIPALITY
        FINANCIAL DASHBOARD




-




                 23
Amathole District Municipality: Investment portfolio for the period ending March 2010
                                                                                                    AMATHOLE DISTRICT MUNICIPALITY
                                                                                                        FINANCIAL DASHBOARD
   Investments by maturity     Period of Investment         Type of Investment   Maturity date of Accrued interest Yield for the month 1 Market value at end of
     Name of institution &           (months)                                     investment       for the month            (%)               the month
        investment ID
R thousands
STANDARD BANK                Ave 5 months                     Fixed Deposit
Account No
398383                                                                                   6/5/2010                                  7.43                  7,000
333072                                                                                   13/05/10                                 7.550                10,000
404678                                                                                   8/9/2010                                  7.67                10,000
352921                                                                                   25/11/10                                  7.55                13,000
404141                                                                                   16/08/10                                  7.70                11,000
396477                                                                                   17/11/10                                   7.50               11,000
353664                                                                                   14/10/10                                   7.50               10,000
336439                                                                                   1/4/2010                                  7.50                10,000
402875                                                                                   16/07/10                                  7.65                10,000
                                                                                                                                                       92,000
INVESTEC                     Ave 5 months                     Fixed Deposit

Account No
1100-176303-451                                                                          6/5/2010                                    7.65              12,000
1100-176303-451                                                                          21/09/10                                  7.70                13,000
1100-176303-451                                                                          26/05/10                                    7.60              10,000
1100-176303-451                                                                          13/05/10                                    7.70              10,000
1100-176303-451                                                                           16/8/10                                    7.80              10,000
1100-176303-451                                                                          1/4/2010                                    7.55              10,000
1100-176303-451                                                                          12/10/10                                  7.70                  7,000
1100-176303-451                                                                          8/4/2010                                  7.50                10,000
1100-176303-451                                                                          22/01/10                                  7.40                10,000
                                                                                                                                                       92,000
ABSA                         Ave 5 months                     Fixed Deposit

Account No
2057-092-476                                                                          11/10/2010                                   7.50                13,000
2059-800-124                                                                            30/03/10                                   7.50                10,000
2057-067-401                                                                             25/11/10                                  7.55                12,000
2060-488-868                                                                             8/4/2010                                  7.45                15,000
2062-856-304                                                                            17/11/10                                   7.50                10,000
2064-823-579                                                                            20/05/10                                   7.50                10,000
2065-364-471                                                                          21/09/2010                                   7.70                12,000
2065-585-419                                                                            13/05/10                                   7.40                10,000
                                                                                                                                                       92,000
RMB                          Ave 5 months                     Fixed Deposit

Account No
FD09H17001                                                                               01/04/10                                    7.50              10,000
FD09K30004                                                                               16/07/10                                    7.70              10,000
FD09J07001                                                                               06/05/10                                    7.55                8,000
FD10A14003                                                                               16/08/10                                    7.70              12,000
FD09I16001                                                                               25/11/10                                    7.60              12,000
FD09J21001                                                                               13/05/10                                    7.65              12,000
FD10A22001                                                                              08/09/10                                    7.73                 8,000
FD09H19001                                                                               08/04/10                                    7.40              10,000
FD09I02003                                                                               14/10/10                                    7.55              10,000
                                                                                                                                                       92,000
NEDBANK                      Ave 5 months                 Fixed Deposit

Account No
03/7881714026/000095                                                                    17/03/10                                   8.05                12,000
03/7881714026/000094                                                                     8/4/2010                                  7.55                12,000
03/7881714026/000099                                                                    16/07/10                                   7.80                12,000
03/7881714026/000098                                                                    20/05/10                                   7.75                12,000
03/7881714026/000092                                                                    16/03/10                                   7.50                10,000
03/7881714026/000097                                                                     6/5/2010                                  7.64                14,000
03/7881714026/000093                                                                    25/03/10                                   7.40                10,000
03/7881714026/000096                                                                    30/03/10                                   7.59                10,000
                                                                                                                                                       92,000
Total investments                                     –                                                         –                                     460,000




                                                                                                                    24
                                                     AMATHOLE DISTRICT MUNICIPALITY
                                                         FINANCIAL DASHBOARD

Interest earned on investments
Months                Amounts
                                            10,000,000.00
July                                  -
Aug                          8,079,271.25
                                             9,000,000.00
Sep                          9,270,039.75
Oct                          5,315,836.19
Nov                            863,753.42    8,000,000.00

Dec                          1,088,013.68
Jan                          3,003,987.65    7,000,000.00

Feb                          1,027,093.15
Mar                          5,135,256.20    6,000,000.00
Apr
May                                          5,000,000.00
June
Total Amount             33,783,251.29       4,000,000.00


Note:
                                             3,000,000.00
Statement of financial performance
reflects interest received that includes
                                             2,000,000.00
 a journal to reverse accrued
interest pertaining to prior year end
                                             1,000,000.00



                                                       -
                                                            July   Aug   Sep   Oct    Nov   Dec   Jan   Feb   Mar   Apr   May   June




                                                                    25
                                                                                  AMATHOLE DISTRICT MUNICIPALITY
                                                                                      FINANCIAL DASHBOARD




                      AMATHOLE DISTRICT MUNICIPALITY
                                                (ABSA BANK) BANK RECONCILIATION MARCH 2010


March Cash Book Balance before bank statement intergration                                                           84,325,397.05

Bank Statement transactions not initially in Cash Book:                                                             154,248,376.87

Vat Control / Vat Refunds                                                           65          4,206,058.61
Bank Costs                                                                          70            (25,284.76)
Interest on current account                                                         90            311,440.36
R/D Cheques                                                                         95             (4,565.87)
Over/Under Banking                                                                 110                (30.04)
Transfer from Standard Bank                                                        115         19,000,000.00
Bank Errors                                                                        120             73,457.64
Debit Orders on Bank Statement                                                     135            (64,452.89)
First Auto Fuel Charges                                                            145           (977,198.89)
Interest on investment                                                             170          5,135,256.20
Salaries                                                                           220        (14,820,508.27)
Contra Account                                                                     270         40,576,957.00
Medical Aid Costs : Agency Services Pensioners                                    1930            241,242.85
Pension Costs : Agency Services Pensioners                                        1940             14,845.53
Unidentified Payments for water                                                   1990                 10.00
Shared Resources W & S Equitable Share                                            2020         50,021,380.00
Information Management Unit : MEA                                                 2570           (459,405.87)
Human Resources Contributions Group Life                                          2930               1,897.91
Health Equitable Share                                                            3440         4,614,998.00
Fire Services Equitable Share                                                     3450         1,799,240.00
Council General Levy Replacement Grant/Equitable                                  3460           924,865.00
Mayoral Committee Levy Replacement Grant/Equitable                                3470           646,416.00
Executive Support Services Levy Replacement Grant/Equitable                       3480           808,172.00
Speaker Support Levy Replacement Grant/Equitable                                  3490           258,947.00
Internal Audit Levy Replacement Grant/Equitable                                   3500           409,774.00
LED Levy Replacement Grant/Equitable                                              3510         3,920,150.00
MSU Levy Replacement Grant/Equitable                                              3520           569,975.00
Strategic Management Levy Replacement Grant/Equitable                             3530           160,554.00
Prior Projects Levy Replacement Grant/Equitable                                   3540        10,983,562.00
IMU Levy Replacement Grant/Equitable                                              3550           977,862.00
Administration Levy Replacement Grant/Equitable                                   3560         1,376,847.00
Buildings Levy Replacement Grant/Equitable                                        3570           525,223.00
Calgary Levy Replacement Grant/Equitable                                          3580            52,576.00
Human Resources Levy Replacement Grant/Equitable                                  3590         1,194,596.00
Budget & Treasury Levy Replacement Grant/Equitable                                3600         2,748,751.00
Supplier Chain Management Levy Replacement Grant/Equitable                        3610           329,004.00
Engineering Levy Replacement Grant/Equitable                                      3620           824,382.00
Solid Waste Site Levy Replacement Grant/Equitable                                 3630           627,640.00
Water Services Authority Levy Replacement Grant/Equitable                         3640         1,563,803.00
PMU Levy Replacement Grant/Equitable                                              3650         1,262,120.00
H & P Levy Replacement Grant/Equitable                                            3660         1,459,862.00
Disaster Management Levy Replacement Grant/Equitable                              3670         1,325,607.00
MHS ADM Levy Replacement Grant/Equitable                                          3680           388,990.00
Fire Services Levy Replacement Grant/Equitable                                    3690           390,947.00
MHS Amahlathi Levy Replacement Grant/Equitable                                    3700            37,954.00
MHS BCM Levy Replacement Grant/Equitable                                          3710           466,702.00
MHS Nkonkobe Levy Replacement Grant/Equitable                                     3720            43,655.00
MHS Nxuba Levy Replacement Grant/Equitable                                        3730            46,821.00
SR Water & Services Levy Replacement Grant/Equitable                              3740         1,477,682.00
Water Schemes Levy Replacement Grant/Equitable                                    3750         5,928,570.00
Borehole Schemes Levy Replacement Grant/Equitable                                 3760         1,153,888.00
Sanitation Schemes Levy Replacement Grant/Equitable                               3770           981,327.00
Tanker Services Levy Replacement Grant/Equitable                                  3780            58,507.00
VIP Sanitation Schemes Levy Replacement Grant/Equitable                           3790             8,548.00
EPWLLP :Other Income                                                              3820           566,500.00
Staff Medical Aid (Pensioners)                                                    3930             1,200.00
Agricultural Relief Programme                                                     4030            99,600.00
Butterworth WTW : Pension Fund Contributions                                      4040             1,460.36


Final Cash Book Balance as at 31.03.2010                                                                        238,573,773.92

Balance as per Bank Statement                                                                                       241,830,456.84

Receipting Partially Outstanding                                                                    79,147.71            79,147.71

Less:                                                                                                                (3,335,830.63)
Cheques issued not yet presented                                                               (2,885,227.42)
Direct deposits not yet receipted                                                                (166,873.32)
Transfer from Standard Bank                                                                      (283,729.89)
Balance as per cash book 31.03.2010                                                                             238,573,773.92

Income for the month:                                                                          6,735,427.55
Levies                                                                                                700.00
Misc/Water (R 1 622 812.91 + R 5 111 914.64 )                                                   6,734,727.55

Compiled by: L A Collocott

Authorised by: N Dayisi




                                                                                               26
                                                                                AMATHOLE DISTRICT MUNICIPALITY
                                                                                    FINANCIAL DASHBOARD




                     AMATHOLE DISTRICT MUNICIPALITY
                          (STANDARD BANK) BANK RECONCILIATION MARCH 2010



March Cash Book Balance before bank statement intergration                         17,455,870.35



Bank Statement transactions not initially in Cash Book:                            (11,175,163.10)



Bank Costs                                                         (4,242.69)
Over Banking
Bank Errors
Reversed Cancelled Receipts
Interest on current account                                        39,643.93
Deposit transferes to Meeg Bank                               (19,290,213.48)
Call account investment
Interest pn Investments                                           281,506.85
Funds Contra Account                                            7,798,142.29




Final Cash Book Balance as at 31.03.2010                                        6,280,707.25


Balance as per Bank Statement                                   6,280,707.25        6,280,707.25




Balance as per cash book 31.03.2010                                             6,280,707.25

Compiled by: L A Collocott




Authorised by: N Dayisi




                                                                                               27
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             41
                                                                             AMATHOLE DISTRICT MUNICIPALITY
                                                                                 FINANCIAL DASHBOARD

                                           Amathole District Municipality: Transfers and grant receipts for the period ending March 2010


                                                                                                                         Year 2009/10

                        Description                Ref        Original     Monthly Actual Monthly Actual Monthly Actual
                                                                                                                               YearTD actual      YearTD budget    YTD variance     YTD variance
                                                              Budget            Jan           Feb            Mar

R thousands                                                                                                                                                                              %
RECEIPTS:

Transfers and Grants
  National Government:                                           407,362             1,038              –           100,370             404,003          305,893         98,110        32.1%
    Equitable share                                 1            225,742                –               –            56,436             265,822          169,307         96,515         57%
    Levy replacement                                             175,737                –               –            43,934             135,658          131,803          3,855         3%
    Finance Management grant                                         750                –               –                –                  750              750             –
    Municipal Systems Improvement                                    735                –               –                –                  735              735             –
    Expanded Public Works Programme Inc.            2              4,398             1,038              –                                 1,038            3,299         (2,260)       -69%
  Provincial Government:                                          28,434             2,177              –                –                8,435           17,974         (9,539)      -53.1%
    Health                                                        15,026             2,177                                                2,177           11,270         (9,093)      -80.7%
Total transfers and grants                                       435,796             3,215              –           100,370             412,438          323,866         88,572        27.3%

Capital transfers and grants
  National Government:                                           277,998            10,194          33,913           41,211             190,771          208,499         (17,728)      -8.5%
    Municipal Infrastructure Grant                               237,998            10,000          30,000           39,672             183,115          178,499           4,617       2.6%
    DWA                                             3             40,000               194           3,913            1,539               7,655           30,000         (22,345)     -74.5%
Total capital transfers and grants                               277,998            10,194          33,913           41,211             190,771          208,499         (17,728)      -8.5%

TOTAL RECEIPTS                                                   713,794            13,409          33,913          141,581             603,209          532,365         70,844        13.3%

Comments                                           REF

                                                         1 Receipt of grant as per Treasury
                                                         2 The grant is claimable on a quartly basis based on the municipality's
                                                           performance i.e if they reached their target - if target not met funds forfeited (Incentive grant)

                                                         3 ADM has to send the invoice to DWA to claim for the reimbursement of the expenditure incurred - only received if claimed




                                                                                              42
                                                                                AMATHOLE DISTRICT MUNICIPALITY
                                                                                    FINANCIAL DASHBOARD

Amathole District Municipality: Transfers and grant expenditure for the period ending March 2010
                                                                                                                   Year 2009/10


                Description                    Ref                      Monthly Actual Monthly Actual Monthly Actual
                                                      Original Budget                                                    YearTD actual      YearTD budget    YTD variance     YTD variance
                                                                             Jan            Feb            Mar


R thousands                                                                                                                                                                        %
EXPENDITURE

Operating expenditure
  National Government:                                        407,362          23,247          70,563          28,069             250,715          303,323         (52,607)     -17.3%
    Equitable share                            1.1            225,742           1,439           5,296           2,183              20,871          169,307        (148,435)     -87.7%
    Levy replacement                           1.2            175,737          21,806          65,232          25,854             229,308          131,803          97,506      74.0%
    Finance Management grant                    2                 750                2             35              31                 298              563            (265)     -47.1%
    Municipal Systems Improvement               3                 735              –               –               –                  166              551            (385)     -69.8%
  Provincial Government:                                       25,606           1,810           2,800           2,017              15,088           19,204          (4,116)     -21.4%
    Health                                                     12,198             678           1,022             814               6,928            9,148          (2,221)     -24.3%
    DWAE -HR and Operations                                    13,408           1,131           1,778           1,203               8,160           10,056          (1,896)     -18.9%
Total expenditure:                                            432,968          25,057          73,363          30,085             265,803          322,527         (56,723)     -17.6%

Capital transfers and grants expenditure
  National Government:                                        277,998           4,586          24,309          24,313             135,585          208,499         (72,914)     -35.0%
    Municipal Infrastructure Grant             6              237,998           4,392          23,740          20,036             128,536          178,499         (49,963)     -28.0%
    DWAE                                       7               40,000             194             569           4,276               7,049           30,000         (22,951)     -76.5%
Total capital expenditure                                     277,998           4,586          24,309          24,313             135,585          208,499         (72,914)     -35.0%

TOTAL EXPENDITURE                                             710,966          29,643          97,671          54,398             401,388          531,025        (129,637)     -24.4%


Comments                                   REF
                                           1.1       Refer to departmental explanations as equitable share is used to fund expenditure of certain votes.
                                           1.2       Refer to departmental explanations as levy replacement grant is used to fund expenditure of certain votes.
                                           2         Interns only appointed during February
                                           3         a) Awaiting BAC approval for projects. b) Service provider appointed and commenced October

                                           6         Not received the fund since November till to date

                                           7
                                                     Commenced spending during December




                                                                                                43
RECONCILIATION OF FUNDS      31/03/2010




LEDGER:

Balance: Funds & Reserves    223,207,270.53

Total                        223,207,270.53


FUNDS REPORT

Housing                      223,207,270.53                   0.00 =Difference
Total                        223,207,270.53




RECONCILIATION OF CLUSTERS    31/03/2010                                2009/10
                               Balance                Funds           Expenditure      Performance


1         I&F                  6,289,062.43         11,327,573.85       5,038,511.42      44%
2         Infrastructure     195,611,608.50        357,857,329.60     162,245,721.10      45%
3         Social Needs        10,829,014.47         13,751,148.39       2,922,133.92      21%
4         LED                 10,477,585.13         11,603,296.83       1,125,711.70      10%

Total                        223,207,270.53        394,539,348.67     171,332,078.14     43.43%




                                              44
CLUSTER INFORMATION

Balance as at 31 March 2010



                                               INFRAST                 LED                    I&F                    SOCIAL                TOTAL


MBHASHE                                               631,071.21        409,774.05                   (0.14)                       (0.13)     1,040,844.99

MNQUMA                                                      339,068        531,027                      (0)                  723,898         1,593,992.49

GREAT KEI                                             796,126.35               0.00                  0.00                         0.00        796,126.35

AMAHLATHI                                                      0.72            0.00                  0.00                         0.00               0.72

BUFFALO CITY                                           13,598.91        263,053.65                   0.00                         0.00        276,652.56
NGQUSHWA                                              111,163.91               0.00                  0.00                         0.04        111,163.95

NKONKOBE                                            1,595,887.39        334,703.36                   0.00                         0.00       1,930,590.75

NXUBA                                                 567,794.08               0.00                  0.00                         0.00        567,794.08
AMATOLE DISTRICT                                   17,004,913.45      15,310,007.64         24,516,114.17               1,133,359.24        57,964,394.51

Balance as @ 31 Mar 10 exc savings                 21,059,623.96      16,848,565.54         24,516,113.61               1,857,257.28        64,151,560.40

Budget                                                                                                                                     103,977,884.00

Spending % as @ 31 Mar 10 exc savings                                                                                                              37.93%

Savings as @ 31 Mar 10 exc savings                                                                                                            130,000.00

Balance as @ 31 Mar 10 inc savings                 21,059,623.96      16,848,565.54         24,516,113.61               1,857,257.28        64,411,560.40

Movement to date                                                                                                                            39,566,334.46

Spending % as @ 31 Mar 10 inc savings                                                                                                              38.05%




Cluster                                 Total Expenditure                             Municipality            Total Expenditure
Infrastructure                                      9,584,766.11                      EC121                               181,027.89
Institution and Finance                             9,888,603.18                      EC122                              (492,385.69)
Social                                              2,893,484.82                      EC123                             2,031,862.20
Local Economic and Development                     17,199,477.78                      EC124                                39,701.99

Total Amount                                       39,566,331.89                      EC125                               741,472.69

                                                                                      EC126                                       0.00
                                                                                      EC127                             (3,930,614.36)
                                                                                      EC128                              (300,474.21)
                                                                                      ADM                              41,295,741.38

                                                                                      Total Amount                     39,566,331.89




                                                                                                       45
                                                                                                                       AMATHOLE DISTRICT MUNICIPALITY
                                                                                                                           FINANCIAL DASHBOARD

Amathole District Municipality: Councillor and staff benefits March 2010
Summary of Employee and Councillor remuneration                                2008/09                                                                      Budget year 2009/10

                                                                               Financial
                                                                                                 Original Budget   Monthly actual    Monthly actual    Monthly actual    YearTD actual     YearTD budget   YTD variance     YTD variance
                                                                              Statements

R thousands                                                                                                           Jan-10            Feb-10            Mar-10                                                                 %


   Councillors (Political Office Bearers plus Other)
Salary                                                                                   9,220            7,709                829               600               601             5,415           5,781           (366)        -6%
Council Contributions                                                                      523            1,343                 27                25                24              207            1,007           (800)       -79%
Travel, motor car, accommodation, subsistence and other allowances
                                                                                                          1,937                208               158               151             1,376           1,453             (77)       -5%
Housing benefits and allowances                                                                             558                 25                25                25              229              418           (189)       -45%
Other allowances                                                                                            702                 56                76                36              402              527           (124)       -24%
Sub Total - Councillors                                                                  9,743           12,249             1,145                885               837             7,630           9,186          (1,557)      -17%
% increase                                                                                           25.7%



   Staff of the Municipality
         Salary                                                                     100,039             166,961            11,091            11,480            11,459             98,478         125,221         (26,744)      -21%
         Council Contributions                                                       23,313              32,891             2,430             2,477             2,485             20,838          24,668          (3,830)      -16%
         Travel, motor car, accommodation, subsistence and other allowances              5,468            7,627                552               609               584             5,296           5,720           (424)        -7%
         Housing benefits and allowances                                                 1,271            1,105                 46                41                44              445              829           (384)       -46%
         Overtime                                                                        5,346               –                 531               548               394             3,826              –           3,826       #DIV/0!
         Bonuses                                                                         8,502           11,257                619               647               734             6,740           8,443          (1,702)      -20%
         Other benefits or allowances                                                24,144              20,426                645               859               692             7,134          15,319          (8,185)      -53%
         In-kind benefits                                                                   –                –                  –                 –                 –                 0               –                0        0%
Sub Total - Staff the of Municipality                                               168,083             240,267            15,914            16,659            16,391          142,756           180,200         (37,444)      -21%
% increase                                                                                           42.9%


TOTAL SALARY, ALLOWANCES & BENEFITS                                                 177,826             252,516            17,059            17,544            17,228          150,386           189,387         (39,001)      -21%
% increase                                                                                           42.0%

Total managers and staff                                                            168,083             240,267            15,914            16,659            16,391          142,756           180,200


Comments




                                                                                                                                               46
Amathole District Municipality: Capital Expenditure (municipal vote) for the period ending March 2010
                                     Vote Description                 Ref

                                                                            Monthly actual    Monthly      Monthly
                                                             Vote                                                          YearTD actual   YearTD budget   YTD variance
                                                                                Jan          actual Feb   actual Mar

R thousands                                                            1
   Council General                                                                      3             7            16                 31             70              (38)
      Mayoral committee                                       0505                     –             –                 3               3             51              (48)
      Executive Support Services                              0510                      3             7            13                 28             19              10
   Municipal Manager Department                                                       101            12            79                568            459             109
      Local Economic Development                              1525                                                 18                 18             –               18
      Municipal Support Unit                                  1530                      1            –                 2               5              4                1
      Strategic Management                                    1535                     –             –            -                   –               6               (6)
      Information Management Unit                             1545                    100            12            58                546            450              96
   Administration Department                                                           –              3            34                 66             33              33
      Corporate Services                                      2005                     –              1            15                 16              1              15
      Human Resources                                         2035                     –              1            20                 49             32              18
   Budget & Treasury Department                                                        12            –             22                116             31              85
      Budget & Treasury Office                                2505                     12            –             22                104             14              90
      Budget reform                                           2510                     –             –            -                   –               9               (9)
      Supply Chain Management                                 2525                     –             –            -                   12              9                3
   Engineering Services                                                                –             15            11                 33             60              (20)
      Water and Sanitation unit                               3505                     –             –            -                    5             13               (8)
      Water Services Authority                                3555                     –             15           -                   15             40              (25)
      Project Management Unit                                 3565                     –             –             11                 12              7                5
   Land ,Human Settlement and Economic Development                                     –             –             16                 16              8                8
      Land & Housing Infrastructure                           3509                     –             –                 6               6              2                4
      Building & Services Planning                            3510                     –             –             10                 10              7                3
   Health & Protection                                                              1,139            –            -                1,142           1,865            (724)
      Health & Protection Services                            4005                     –             –             –                  –              39              (39)
      Disaster Management                                     4010                    193            –            -                  193            176              17
      Municipal Health Services                               4030                    201            –            -                  204            451             (247)
      Fire Services                                           4035                     –             –            -                   –             466             (466)
      Municipal Heatlth Services Amahlathi                    4055                    186            –            -                  186            183                3
      Municipal Health Services Nkonkobe                      4070                    186            –            -                  186            197              (11)
      Municipal Health Services Nxuba                         4075                    373            –            -                  373            353              20
   Water & Sanitation                                                                  –              1           -                   52            543             (491)
      Shared resources water & sanitation                     4501                     –              1           -                   47            524             (477)
      Dutywa WTW                                              4506                     –             –            -                    5             –                 5
      Kotana WTW                                              4516                     –             –            -                   –              19              (19)
   Sewerage Schemes                                                                    –             20           -                   20             –               20
      Butterworth Sewerage                                    4562                     –             20           -                   20             –               20
Total Capital Expenditure                                                           1,255            59           177              2,044           3,069          (1,018)




                                                                            28
                                                                   AMATHOLE DISTRICT MUNICIPALITY
                                                                       FINANCIAL DASHBOARD
Amathole District Municipality: Capital expenditure trend for the period ending March 2010

                     Month               Year 2009/10
                                                                                                                                       % spend of
                                        Original Budget       Monthly actual YearTD actual YearTD budget YTD variance   YTD variance    Original
                                                                                                                                        Budget
R thousands                                                                                                                  %
Monthly expenditure performance trend
  July                                                  341             47            47           341            294      86.1%         1.2%
  August                                                341             19            67           682            615      90.2%         1.6%
  September                                             341             70           137          1,023           886      86.6%         3.3%
  October                                               341            186           323          1,364         1,041      76.3%         7.9%
  November                                              341            131           453          1,705         1,252      73.4%         11.1%
  December                                              341             99           552          2,046         1,494      73.0%         13.5%
  January                                               341          1,255          1,807         2,387           580      24.3%          44%
  February                                              341             59          1,866         2,728           862      31.6%          46%
  March                                                 341            177          2,044         3,069         1,025      33.4%          50%
  April                                                 341             –                         3,410            –
  May                                                   341             –                         3,751            –
  June                                                  341             –                         4,092            –
Total Capital expenditure                            4,092           2,044




                                                                                            48
                                                                      AMATHOLE DISTRICT MUNICIPALITY
                                                                          FINANCIAL DASHBOARD
Amathole District Municipality: Capital expenditure by asset class for the period ending March 2010

                       Description                                                            Year 2009/10

                                                                 Monthly      Monthly    Monthly     YearTD          YearTD
                                               Original Budget                                                                    YTD variance YTD variance
                                                                  actual       actual     actual     actual          budget

R thousands                                                      Jan-10       Feb-10     Mar-10                                                     %
Capital expenditure by Asset Class/Sub-class


Infrastructure                                        233,998       4,392           –          –         84,856        175,499         90,643     51.6%

  Water, Reservoirs & Reticulation                    132,539       3,546           –          –         81,222         99,404         18,183     18.3%

  Sewerage Purification & Reticulation                 88,359        518            –          –             2,263      66,269         64,006     96.6%

  Transportation                                                     328            –          –              328             –          (328)    #DIV/0!

  Housing                                              13,100         –             –                        1,042       9,825          8,783
Other assets                                            4,092       1,255           59        177            2,044       2,387            343     14.4%

  General vehicles                                      3,492       1,139           –                        1,139       2,619          1,480     56.5%

  Plant & equipment                                        –              1         20        134             160             –          (160)    #DIV/0!

  Computers - hardware/equipment                          600        103            24         44             633         450            (183)    -40.8%

  Furniture and other office equipment                     –          12            15         –              112             –          (112)    #DIV/0!

Total Capital expenditure                             238,090       5,648           59        177        86,899        177,886         90,986     51.1%




                                                                                            49
                                                                                                                                                                                                                                               AMATHOLE DISTRICT MUNICIPALITY
                                                                                                                                                                                                                                                   FINANCIAL DASHBOARD
Financial Performance (revenue and exp by municipal vote) for the period ending March 2010
                     Vote Description


                                                                           Adjusted Budget       Monthly actual     Monthly actual    Monthly actual    Monthly actual     YearTD actual    YearTD budget     YTD variance      YTD variance
                                                               Vote
R thousands                                                                                         Dec-09              Jan-10           Feb-10            Mar-10                                                 Rand               %
Revenue by Vote
Council General                                                                        10,554              3,518                 4                 9              2,640           10,589             7,915             2,674        34%
       Council General                                        0500                      3,699              1,233                 0                 3                925            3,703             2,775               928        33%
       Mayoral committee                                      0505                      2,586                862                 3                 6                648            2,615             1,939               676        35%
       Executive Support Services                             0510                      3,233              1,078                –                  1                808            3,234             2,425               809        33%
       Speaker Support Staff                                  0515                      1,036                345                –                 –                 259            1,037               777               260        34%
Municipal Manager Department                                                          246,932             24,351             2,754             1,850             22,817           88,294           185,199           (96,905)      -52%
       Municipal Manager                                      1505                    115,152              1,655             2,747             1,850              5,795           20,188            86,364           (66,176)      -77%
       Internal Audit                                         1520                      1,639                547                  2               –                 410            1,644             1,229               415        34%
       Local Economic Development                             1525                     15,681              5,227                –                 –               3,920           15,681            11,760             3,921        33%
       Municipal Support Unit                                 1530                      2,280                760                  0                 0               570            2,282             1,710               572        33%
       Strategic Management                                   1535                        642                214                –                 –                 161              642               482               161        33%
       Projects financed from Levies (Levy replacement       grant)
                                                              1540                    107,626             14,645                  6               (0)            10,984           43,945            80,719           (36,775)      -46%
       Information Management Unit                            1545                      3,911              1,304                –                 –                 978            3,911             2,934               978        33%
Corporate Services                                                                     12,817              4,222                20                24              3,175           12,825             9,613             3,212        33%
       Corporate Services                                     2005                      5,507              1,842                  4                 4             1,379            5,557             4,131             1,426        35%
       Buildings                                              2015                      2,197                710                11                11                534            2,189             1,648               541        33%
       Calgary Museum and Conference Centre                   2020                        334                 77                  4                 9                68              290               251                40        16%
       Human Resources                                        2035                      4,778              1,593                  1                 1             1,195            4,788             3,584             1,204        34%
Budget & Treasury Department                                                           13,061              4,111                  4                 9             3,085           13,127             9,796             3,332        34%
       Budget & Treasury Office                               2505                     10,995              3,671                  3                 9             2,755           11,056             8,246             2,810        34%
       Budget reform                                          2510                        750                 –                 –                 –                  –               750               563               188        33%
       Supply Chain Management                                2525                      1,316                439                  1                 0               330            1,321               987               334        34%
Engineering Services                                                                   23,112              5,704                  4                 1             4,279           20,557            17,334             3,223        19%
       Water and Sanitation unit                              3505                      3,298              1,099                  4                 1               825            3,308             2,473               835        34%
       Solid Waste Site                                       3511                      5,011                837                –                 –                 628            2,511             3,758            (1,247)      -33%
       Water Services Authority                               3555                      6,255              2,085                –                 –               1,564            6,255             4,691             1,564        33%
       Project Management Unit                                3565                      8,548              1,683                –                   0             1,262            8,483             6,411             2,072        32%
Land ,Human Settlement and Economic
Development                                                                             6,073                   0               –                 –                    0                3            4,555            (4,552)      -100%
       Land and Housing Infrastructure                        3509                      6,073                 –                 –                 –                  –                –              4,555            (4,555)      -100%
       Building & Services Planning                           3510                         –                    0               –                 –                    0                3               –                   3     #DIV/0!
Health & Protection                                                                    43,226             14,242               154               154             10,726           43,696            32,419            11,277         35%
       Health & Protection Services                           4005                      5,839              1,946                  2                 1             1,461            5,876             4,380             1,497         34%
       Disaster Management                                    4010                      5,302              1,767                –                 –               1,326            5,302             3,977             1,326         33%
       Municipal Health Services                              4030                     20,016              6,672                –                 –               5,004           20,016            15,012             5,004         33%
       Fire Services                                          4035                      9,688              3,062               152               153              2,340           10,121             7,266             2,855         39%
       Municipal Heatlth Services Amahlathi                   4055                        152                 51                –                 –                  38              152               114                38         33%
       Municipal Heatlth Services Buffalo City                4060                      1,867                622                –                 –                 467            1,867             1,400               467         33%
       Municipal Heatlth Services Nkonkobe                    4070                        175                 58                –                 –                  44              175               131                44         33%
       Municipal Heatlth Services Nxuba                       4075                        187                 62                –                 –                  47              187               140                47         33%
Water & Sanitation                                                                   286,244              82,143             5,569             6,007             61,467          277,597           214,683            62,914         29%
       Shared resources water & sanitation                    4501                   205,996              68,666                  0                 0            51,500          206,019           154,497            51,522         33%
       Dutywa WTW                                             4506                      3,085                216               273               224                246            2,377             2,314                63         3%
       Butterworth WTW                                        4514                     36,284              8,900             1,340             1,492              7,151           35,156            27,213             7,943         29%
       Ngqamakwe WTW                                          4517                           0                13                13                13                 12              114                  0              114      34400%
       Haga Haga WTW                                          4518                        257                 18                37                31                 18              194               192                  1        1%
       Kei Mouth WTW                                          4519                        976                 50               100                39                 49              434               732              (297)       -41%
       Morgan Bay WTW                                         4520                        800                 38                92                39                (19)             359               600              (241)       -40%
       Chintsa WTW                                            4521                        714                 51                91                95                 46              590               536                54         10%
       Kei Bridge WTW                                         4522                      3,267                224               329               270                235            2,326             2,450              (124)        -5%
       Kei Road WTW                                           4523                      1,879                126               297               170                184            1,875             1,409               466         33%
       Stutterheim WTW                                        4524                      8,095              1,796               246               916               (299)           6,573             6,072               501         8%
       Cathcart WTW                                           4525                      3,415                177               183               145                185            1,952             2,561              (609)       -24%
       Seymour WTW                                            4526                        794                 22                53                26                 25              248               596              (348)       -58%
       Fort Beaufort WTW                                      4527                      6,896                690               769               732                721            6,133             5,172               961         19%
       Alice WTW                                              4528                      5,823                568               987             1,044                633            6,799             4,367             2,432         56%
       Hogsback WTW                                           4529                        401                 52                74                93                 60              591               301               290         97%
       Adelaide WTW                                           4530                      3,144                189               210               179                262            1,960             2,358              (398)       -17%
       Bedford WTW                                            4531                      2,103                 96               114               181                201            1,238             1,577              (339)       -21%
       Peddie Regional WTW                                    4535                      2,315                251               360               317                253            2,658             1,736               922         53%
             Ngqabara WTW                                     4536                         –                  –                 –                 –                    0                0               –                   0     #DIV/0!
       Masincedane WTW                                        4540                         –                  –                   0               –                                     0               –                   0     #DIV/0!
Boreholes                                                                              17,019              1,539             4,603                (0)             1,154           15,479            12,764             2,715         21%
       Borehole Schemes                                       4551                      4,616              1,539                –                 –               1,154            4,616             3,462             1,154         33%
       Borehole Schemes ex DWAF                               4557                     12,403                 –              4,603                (0)                –            10,864             9,302             1,561         17%
Sewerage Schemes                                                                       35,616              2,871             2,868             1,883              3,111           29,077            26,712             2,365          9%
Dutywa Sewerage                                               4561                      1,205                 52               109                53                 66              849               904               (55)        -6%
Butterworth Sewerage                                          4562                     10,123                896             1,275               807                625            9,989             7,592             2,397         32%
Kei Mouth Sewerage                                            4563                        758                 17                17                15                 16              164               569              (405)       -71%
Chintsa East Sewerage                                         4564                        227                 21                22                27                 63              231               170                60         35%
Komga Sewerage                                                4565                        771                 42                93                  9                12              400               578              (178)       -31%
Keiskamma Hoek Sewerage                                       4566                      3,925              1,308                –                 –                 981            3,925             2,944               981         33%
Kei Road Sewerage                                             4567                      1,209                 94               252                57                120            1,407               907               500         55%
Cathcart Sewerage                                             4568                      2,393                161               198                53                130            1,627             1,795              (168)        -9%
Stutterheim Sewerage                                          4569                      4,525               (511)             (204)              282                342            2,810             3,394              (583)       -17%
Seymour Sewerage                                              4570                      1,011                   3                 4               14                   7              45               758              (713)       -94%
Alice Sewerage                                                4571                      2,120                286               440               229                215            2,582             1,590               992         62%
Middledrift Sewerage                                          4572                         –                    0               –                 –                  –                  0               –                   0     #DIV/0!
Fort Beaufort Sewerage                                        4573                      4,102                255               310               171                210            2,212             3,077              (865)       -28%
Adelaide Sewerage                                             4574                        673                 69                78                  4                87              741               505               236         47%
Bedford Sewerage                                              4575                      2,017                 64                79                70                112              769             1,513              (744)       -49%
Peddie Sewerage                                               4576                        557                113               197                92                124            1,326               418               909       218%
Morgan Bay Sewerage                                           4584                         –                  –                 –                 –                  –                –                 –                 –
Tanker & VIP Services                                                                     793                162                61                54                112              709               594               114        19%
Tanker Services                                               4577                        793                162                61                54                112              709               594               114        19%
Sanitation Schemes                                                                         34                 11                –                 –                    9              34                26                  9       33%
VIP Sanitation Schemes                                        4581                  34,194.00                 11                –                 –                    9              34                26                  9       33%
Centane Bucket Eradication                                    4582                         –                  –                 –                 –                  –                –                 –                 –
Amabele Sanitation                                            4583                         –                  –                 –                 –                  –                –                 –                 –
Primary Health Care                                                                    15,005              2,425             2,177                –                  –             4,602            11,254            (6,652)      -59%
Primary Health Care                                           6005                     15,005              2,425             2,177                –                  –             4,602            11,254            (6,652)      -59%
Total Revenue by Vote                                                                710,484             145,288            18,218             9,992            112,575          516,555           532,838           (16,283)       -3%




                                                                                                                                                                                                                                                            50
                                                                                                                                                                                                                                       AMATHOLE DISTRICT MUNICIPALITY
                                                                                                                                                                                                                                           FINANCIAL DASHBOARD
                       Vote Description


                                                                      Adjusted Budget     Monthly actual     Monthly actual    Monthly actual     Monthly actual     YearTD actual   YearTD budget    YTD variance      YTD variance
                                                               Vote
R thousands                                                                                  Dec-09              Jan-10           Feb-10             Mar-10                                               Rand               %
Expenditure by Vote
      Council General                                                            30,611             2,794             2,094              2,463              1,971           19,304           22,958           (3,653)      -16%
             Council General                                   0500              10,711             1,078               676                828                719            7,266            8,034             (768)      -10%
             Mayoral committee                                 0505               7,509               447               605                592                468            4,122            5,632           (1,510)      -27%
             Executive Support Services                        0510               9,354               772               729                861                662            6,176            7,016             (840)      -12%
             Speaker Support Staff                             0515               3,035               497                84                183                122            1,741            2,277             (536)      -24%
      Municipal Manager Department                                       132,823,092.00            10,707             6,810              7,582              9,577           57,727           99,617          (41,890)      -42%
             Municipal Manager                                 1505               4,005               294               351                357                285            2,858            3,004             (145)       -5%
             Internal Audit                                    1520               5,768               381               307                499                341            2,928            4,326           (1,398)      -32%
             Municipal Support Unit                            1530               6,620               434               454                696                459            3,987            4,965             (978)      -20%
             Strategic Management                              1535               1,874               107               111                219                151            1,099            1,406             (306)      -22%
             Projects Financed from Levies (Levy replacement
             grant)                                            1540            103,978              9,065             5,109             3,896               6,968           39,566           77,983          (38,417)       -49%
             Information Management Unit                       1545              10,578               427               479             1,914               1,373            7,288            7,933             (645)        -8%
      Corporate Services                                                  38,155,945.00             2,682             2,568             4,422               3,083           24,681           28,617           (3,936)       -14%
             Corporate Services                                2005              15,330             1,072             1,135             2,114               1,267           10,081           11,497           (1,416)       -12%
             Buildings                                         2015               6,491                86               487               463                 456            3,106            4,868           (1,763)       -36%
             Calgary Museum and Conference Centre              2020                 740                16                16               349                  20              585              555               29         5%
             Human Resources                                   2035              15,595             1,509               929             1,496               1,341           10,909           11,696             (787)        -7%
      Budget & Treasury Department                                        36,815,796.00             2,878             2,955             4,843               2,729           27,452           27,612             (160)        -1%
             Budget & Treasury Office                          2505              32,227             2,572             2,643             4,397               2,358           24,342           24,171              171         1%
             Budget reform                                     2510                 738                11                  2               35                  31              298              554             (256)       -46%
             Supply Chain Management                           2525               3,850               294               310               412                 340            2,813            2,888              (75)        -3%
      Engineering Services                                                15,785,705.00               952               955             1,580                 867            8,387           11,839           (3,452)       -29%
             Water and Sanitation unit                         3505               2,266               167               158               269                 161            1,604            1,700              (96)        -6%
             Solid Waste Site                                  3511               2,667                34                16                11                  32              148            2,001           (1,853)       -93%
             Water Services Authority                          3555               4,087               186               215               454                 127            1,758            3,065           (1,308)       -43%
             Project Management Unit                           3565               6,765               565               566               846                 548            4,877            5,074             (196)        -4%
   Land ,Human Settlement and Economic Development                        23,665,948.00             1,631             1,736             3,632               1,048           15,339           17,749           (2,410)       -14%
             Local Economic Development                        1525              10,384               814               763             1,885                 698            7,176            7,788             (612)        -8%
Land and Housing Infrastructure                                3509               6,494               505               460               953                 479            4,128            4,871             (743)       -15%
             Building & Services Planning                      3510               6,788               312               512               795                 569            4,036            5,091           (1,055)       -21%
      Health & Protection                                                 45,608,354.00             1,840             2,022             7,671               2,205           25,707           34,206           (8,499)       -25%
             Health & Protection Services                      4005               3,862               345               308               415                 319            2,679            2,897             (218)        -8%
             Disaster Management                               4010               3,298               230               190               559                 265            2,267            2,474             (207)        -8%
             Municipal Health Services                         4030              10,465               534               688             1,509                 712            5,686            7,849           (2,163)       -28%
             Fire Services                                     4035              12,029               651               761             1,472                 806            7,237            9,022           (1,785)       -20%
             Municipal Heatlth Services Amahlathi              4055                 836                25                21               141                  35              440              627             (187)       -30%
             Municipal Heatlth Services Buffalo City           4060              13,277                –                 –              3,319                  –             6,639            9,958           (3,319)       -33%
             Municipal Health Services Nkonkobe                4070                 979                30                31               166                  37              436              734             (299)       -41%
             Municipal Health Services Nxuba                   4075                 862                25                23                91                  31              325              647             (322)       -50%
      Water & Sanitation                                                       237,289             13,004            11,707            55,362              19,728          144,318          177,966          (33,648)       -19%
             Shared resources water & sanitation               4501              31,298             2,009             1,533             5,784               2,369           19,978           23,474           (3,495)       -15%
             Dutywa WTW                                        4506              11,546               368               342             5,889                 482            8,729            8,659               70         1%
             Willowvale WTW                                    4507               4,389               210               207             1,003                 234            2,731            3,292             (561)       -17%
             Ellitodale WTW                                    4508               1,661                91                98               425                 135            1,301            1,246               55         4%
             Qwaninga WTW                                      4509               1,367                95                70               444                  77              848            1,025             (176)       -17%
             Mendu WIW                                         4510               1,759                67                32               885                  39            1,102            1,319             (218)       -16%
             Dwesa WTW                                         4511               2,658                97                88               686                  97            1,258            1,993             (735)       -37%
             Cwebe WTW                                         4512               1,168                86                38               233                  39              475              876             (401)       -46%
             Qolora WTW                                        4513                 934                62                34               105                  36              297              701             (404)       -58%
             Butterworth WTW                                   4514              30,930             1,489             1,195             5,182               1,428           15,434           23,197           (7,764)       -33%
             Tyinira WTW                                       4515                 381                  1                 1              351                    1             357              286               71         25%
             Kotana WTW                                        4516               2,542               142               136               147                 107              939            1,906             (967)       -51%
             Ngqamakwe WTW                                     4517               1,793                55                40               745                  59            1,243            1,345             (101)        -8%
             Haga Haga WTW                                     4518               2,112                74                36               838                  71            1,139            1,584             (445)       -28%
             Kei Mouth WTW                                     4519               5,887               191               174             3,123                 227            4,263            4,415             (152)        -3%
             Morgan Bay WTW                                    4520               2,612               151                79               945                 151            1,639            1,959             (321)       -16%
             Chintsa WTW                                       4521               3,606               117               312             1,150                 168            2,276            2,704             (428)       -16%
             Kei Bridge WTW                                    4522               9,014               321               842               916                 347            3,263            6,760           (3,498)       -52%
             Kei Road WTW                                      4523               6,026               196               164             2,074                 164            3,109            4,519           (1,410)       -31%
             Stutterheim WTW                                   4524              15,330               775               705             4,344               1,097           10,145           11,497           (1,353)       -12%
             Cathcart WTW                                      4525               6,816               309               170             2,224                 540            4,153            5,112             (959)       -19%
             Seymour WTW                                       4526               2,308               121                76               121                  83              635            1,731           (1,097)       -63%
             Fort Beaufort WTW                                 4527              18,121             1,027               502             4,594               1,483            9,671           13,591           (3,920)       -29%
             Alice WTW                                         4528               6,721               495               275             2,365                 441            4,336            5,041             (705)       -14%
             Hogsback WTW                                      4529               1,757                83                60               376                 123              794            1,317             (524)       -40%
             Adelaide WTW                                      4530               7,590               234               213             2,324                 429            4,038            5,692           (1,655)       -29%
             Bedford WTW                                       4531               7,184               250               327             2,844                 366            4,572            5,388             (816)       -15%
             Laing WTW                                         4532                 919                60                58                  0                105              432              689             (257)       -37%
             Dabi WTW                                          4533                 507                16                19               273                  32              410              381               30         8%
             Glenmore WTW                                      4534               1,622               114               108                –                  252              941            1,217             (276)       -23%
             Peddie Regional WTW                               4535              10,044               692               726             2,014               2,171            8,672            7,533            1,138         15%
             NGQABARA WATER SUPPLY SCHE                        4536                  30                –                   9                 2                 10               27               23                4         17%
             Sandile WTW                                       4537               9,239               770               850               168               2,731            7,191            6,929              262         4%
             Debe Neck WTW                                     4538               5,025               299               413             1,529                 643            4,161            3,768              393         10%
             GAGA TYUME WATER SUPPLY SCHEME                    4539              12,412             1,311             1,116             1,115               1,710            8,886            9,309             (423)        -5%
             Masincedane WTW                                   4540               4,174               349               367                52                 772            2,772            3,131             (359)       -11%
             Upper Myameni WTW                                 4541                 851                83                84                40                 125              565              638              (73)       -11%
             Rooi krantz WTW                                   4542               2,922               155               167                –                  324            1,271            2,192             (921)       -42%
             Ekuphumleni Phase 2 WSS                           4543                 403                32                35                33                  33              164              302             (138)       -46%
             Ehlobo WSS                                        4544                 505                –                 –                 –                   –                –               378             (378)      -100%
             Nqadu WSS                                         4545                 534                –                   4               15                    8              55              401             (345)       -86%
             Mbashe North Regional WSS                         4546                 592                  8               –                   5                 20               49              444             (395)       -89%
      Boreholes                                                                  53,909             1,919             2,193            25,708               2,554           38,510           40,432           (1,921)        -5%
             Borehole Schemes                                  4551              38,087               728             1,061            23,930               1,388           30,379           28,565            1,814         6%
             TOLENI WTW EX DWAF                                4556               4,959               185               210               931                 169            2,184            3,719           (1,535)       -41%
             Borehole Schemes ex DWAF                          4557              10,864             1,007               921               847                 997            5,948            8,148           (2,200)       -27%
      Sewerage Schemes                                                           68,614             2,435             1,939            31,251               3,297           44,166           51,461           (7,294)       -14%
             Dutywa Sewerage                                   4561               3,742               106                68             1,634                 161            2,263            2,807             (544)       -19%
             Butterworth Sewerage                              4562              14,829               884               875             4,040                 972            7,845           11,121           (3,276)       -29%
             Kei Mouth Sewerage                                4563               1,341                50                38               290                  65              514            1,006             (491)       -49%
             Chintsa East Sewerage                             4564               1,437                94                85               153                  94              560            1,078             (518)       -48%
             Komga Sewerage                                    4565               1,935               127                86               327                 124            1,007            1,451             (444)       -31%
             Keiskamma Hoek Sewerage                           4566               5,700                65                84             4,045                  63            4,488            4,275              213         5%
             Kei Road Sewerage                                 4567                 750                –                   1              476                  51              528              562              (34)        -6%
             Cathcart Sewerage                                 4568               2,817                67                51             1,712                 153            2,059            2,113              (54)        -3%
             Stutterheim Sewerage                              4569               6,153                –                 28             4,551                 198            4,851            4,615              236         5%
             Seymour Sewerage                                  4570               1,343                56                24               347                  72              543            1,007             (464)       -46%
             Alice Sewerage                                    4571               4,160                37                61             2,276                 283            3,166            3,120               46         1%
             Middledrift Sewerage                              4572               2,013                19                32               882                  69            1,091            1,510             (419)       -28%
             Fort Beaufort Sewerage                            4573               8,555               671               286             1,961                 528            4,718            6,416           (1,699)       -26%
             Adelaide Sewerage                                 4574               5,264                60                82             3,827                 127            4,515            3,948              567         14%
             Bedford Sewerage                                  4575               6,016                57                90             3,891                 151            4,706            4,512              194         4%
             Peddie Sewerage                                   4576               1,948                66                51               830                 157            1,180            1,461             (281)       -19%
             Morgan Bay Sewerage                               4584                 612                76                (2)                 8                 28              132              459             (327)       -71%
      Tanker & VIP Services                                                       1,238                52                35                58                  66              573              929             (355)       -38%
             Tanker Services                                   4577        1,238,131.00                52                35                58                  66              573              929             (355)       -38%
             Sanitation Schemes                                                   1,398                12                16                43                  44              198            1,049             (851)       -81%
             VIP Sanitation Schemes                            4581                 243                –                 –                 –                   29               38              182             (144)       -79%
             Centane Bucket Eradication                        4582                 570                –                 –                 13                  –                21              428             (407)       -95%
             Amabele Sanitation                                4583                 585                12                16                30                  15              139              439             (300)       -68%

       Primary Health Care                                                       12,198               777               678             1,022                 814            6,928            9,148           (2,221)      -24%
             Primary Health Care                               6005              12,198               777               678             1,022                 814            6,928            9,148           (2,221)      -24%
Total Expenditure by Vote                                                       698,112            41,672            35,692           145,595              47,983          413,094          522,535         (109,441)      -21%

Surplus/ (Deficit) for the year                                                  12,373           103,616           (17,474)          (135,603)            64,592          103,461           10,303         (125,724)      -1220%




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