Budget format template (Excel)

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Budget format template (Excel) Powered By Docstoc
					     MFMA FUNDING COMPLIANCE assessm
               template for the:

                     example Municipality -
known as:   example Muni -


For the MTREF prepared in the year of:
MPLIANCE assessment
e for the:

unicipality -


n the year of:   2008
General
 1 Amend 'Example' municipal name to actual municipality for which template is being completed (Type it here…...…….)
 2 Amend 'Example' municipal 'short' name to actual municipality for which template is being completed (Type it here….)
 3 Amend headings for budget year to be completed (select MTREF by using spin button…………..…….)                            2008

 4 SAVE THE FILE as 'Funding compliance (municipality)'

 5   GO TO THE DETAIL INSTRUCTIONS FOR COMPLETING THE TEMPLATE..…[Select]




 6 Hide Pre-audit column current year 'actual' for budget production view (this column may be useful for future funding
   compliance analysis, but does not form part of the budget)

 7 Unhide pre-audit column for EOY funding compliance analysis (only for and EOY assessment)




 8 Ensure you have completed Inputting data in highlighted cells (cells that do not require data are protected)
 9 Remove highlighting before printing or copying to other documents………………………………………………..



     AND



10 Hide reference columns before printing/copying to other documents………………………………………
   [Note that columns will not be hidden for some working sheets that are not included in the budget document]



11 UNHIDE reference columns before printing/copying to other documents………………………………………
example Municipality -
example Muni -
e.g. 2008 is the 2008 MTREF (Budget year is 2008/09)




  BEFORE SELECTING THIS BUTTON MAKE SURE YOU HAVE
   SAVED THE FILE AS ALL HIGHLIGHTING WILL BE LOST!
      REMOVING HIGHLIGHTS CANNOT BE UNDONE
       ALSO: SAVE WITH DIFFERENT FILE NAME AFTER
                HIGHLIGHTING REMOVED

   MOST OF THE SHEETS HAVE A REFERENCE COLUMN
  EXPLAINING HOW THE TABLE SHOULD BE COMPLETED.
THESE NEED TO BE HIDDEN PRIOR TO INCLUDING TABLES IN
                BUDGET DOCUMENTS

  YOU MAY LIKE TO UNHIDE THE REFERENCE COLUMNS TO
             REVIEW INSTRUCTIONS AGAIN
Instructions

Worksheet A1
Worksheet A4


Worksheet A5

Worksheet A6

Worksheet A7
Worksheet A8



Worksheet Tab1

Worksheet Tab3
Worksheet Tab8

Worksheet Tab10
Data entry
Summary sheet only. There is no direct data entry to this worksheet.
Financial Performance Budget - Enter data into shaded areas only. Note that capital grants (transfers) and other
capital contributions are shown at lines 40 to 42. Only include conditional grant component that has been
earned (conditions met). Unshaded areas require more detail (enter this detail to worksheet Tab1; the total will link
Capital Expenditure Budget - Enter data into shaded areas only. Internally generated funds are 'own' funds
contributed from operating activities.
Financial Position Budget - Enter data into shaded areas only. Unshaded areas require more detail (enter this detail
to worksheet Tab3; the total will link back to A6).
Cash flow budget - Enter data into shaded areas only. Include full amount of conditional grants received.
Cash backing reconciliation. Enter data to shaded areas only. Examples of long term investments committed include
investments to maturity; e.g. for loan repayment purposes. The value of reserves will use the full value from Tab3,
unless a lesser amount is included where reserve cash backing is less than 100% of the reserve's balance. Insert
estimate of 'other' debtors that it is expected will not be collected in the next month; i.e. if collection rate expected is
Supporting detail to Financial Performance Budget. Enter data to shaded areas only. Note that Repairs &
Maintenance expenditure and budget is included on this worksheet.
Supporting detail to Financial Position Budget. Enter data to shaded areas only.
Performance Indicators and Benchmarks. Enter data to shaded areas only. Insert the average level of estimated
fixed operational costs at Cell C42. If unknown, use 60% as the norm.
Funding measurement table. Enter data in shaded areas only (from cell C65)

When data entry is completed return to 'Overview' worksheet to complete.
example Municipality - Summation
                                                                                                                                                        2008/09 Medium Term Revenue &
                        Description           2004/05       2005/06       2006/07                       Current Year 2007/08
                                                                                                                                                            Expenditure Framework

                                              Audited       Audited       Audited       Original       Adjusted       Full Year      Pre-audit      Budget Year     Budget Year     Budget Year
R million
                                              Outcome       Outcome       Outcome       Budget          Budget        Forecast       outcome          2008/09        +1 2009/10      +2 2010/11

Financial Performance
   Property rates                                       –             –             –              –              –              –              –               –               –               –
   Service charges                                      –             –             –              –              –              –              –               –               –               –
   Investment revenue                                   –             –             –              –              –              –              –               –               –               –
   Transfers recognised                                 –             –             –              –              –              –              –               –               –               –
   Other own revenue                                    –             –             –              –              –              –              –               –               –               –
Total Revenue                                           –             –             –              –              –              –              –               –               –               –
   Employee costs                                       –             –             –              –              –              –              –               –               –               –
   Remuneration of councillors                          –             –             –              –              –              –              –               –               –               –
   Depreciation & asset impairment                      –             –             –              –              –              –              –               –               –               –
   Finance charges                                      –             –             –              –              –              –              –               –               –               –
   Materials and bulk purchases                         –             –             –              –              –              –              –               –               –               –
   Grants and subsidies                                 –             –             –              –              –              –              –               –               –               –
   Other expenditure                                    –             –             –              –              –              –              –               –               –               –
Total Expenditure                                       –             –             –              –              –              –              –               –               –               –
Surplus/(Deficit)                                       –             –             –              –              –              –              –               –               –               –
   Transfers recognised - capital                       –             –             –              –              –              –              –               –               –               –
   Contributions & Contributed assets                   –             –             –              –              –              –              –               –               –               –
Surplus/(Deficit) after capital transfers &             –             –             –              –              –              –              –               –               –               –
contributions
   Share of surplus/ (deficit) of associate             –             –             –              –              –              –              –               –               –               –
Surplus/(Deficit) for the year                          –             –             –              –              –              –              –               –               –               –
Capital expenditure & funds sources
Capital expenditure                                     –             –             –              –              –              –              –               –               –               –
   Capital transfers recognised                         –             –             –              –              –              –              –               –               –               –
   Public contributions & donations                     –             –             –              –              –              –              –               –               –               –
   Borrowing                                            –             –             –              –              –              –              –               –               –               –
   Internally generated funds                           –             –             –              –              –              –              –               –               –               –
Total sources of capital funds                          –             –             –              –              –              –              –               –               –               –
Financial position
   Total current assets                                 –             –             –              –              –              –              –               –               –               –
   Total non current assets                             –             –             –              –              –              –              –               –               –               –
   Total current liabilities                            –             –             –              –              –              –              –               –               –               –
   Total non current liabilities                        –             –             –              –              –              –              –               –               –               –
   Community wealth                                     –             –             –              –              –              –              –               –               –               –
Cash flows
  Net cash from (used) operating                        –             –             –              –              –              –              –               –               –               –
  Net cash from (used) investing                        –             –             –              –              –              –              –               –               –               –
  Net cash from (used) financing                        –             –             –              –              –              –              –               –               –               –
Cash/cash equivalents at the year end                   –             –             –              –              –              –              –               –               –               –
Cash backing/surplus reconciliation
   Cash and investments available                       –             –             –              –              –              –              –               –               –               –
   Application of cash and investments        #DIV/0!       #DIV/0!       #DIV/0!       #DIV/0!         #DIV/0!        #DIV/0!        #DIV/0!         #DIV/0!         #DIV/0!         #DIV/0!
Balance - surplus (shortfall)                 #DIV/0!       #DIV/0!       #DIV/0!       #DIV/0!         #DIV/0!        #DIV/0!        #DIV/0!         #DIV/0!         #DIV/0!         #DIV/0!
example Municipality - Consolidated Budgeted Financial Performance (Revenue & Expenditure)
                                                                                                                                                                                            2008/09 Medium Term Revenue & Expenditure
                       Description                            Ref    2004/05          2005/06          2006/07                              Current Year 2007/08
                                                                                                                                                                                                            Framework

                                                                     Audited         Audited           Audited           Original         Adjusted          Full Year       Pre-audit       Budget Year   Budget Year +1 Budget Year +2
R thousand                                                     1
                                                                     Outcome         Outcome           Outcome           Budget            Budget           Forecast        outcome           2008/09        2009/10        2010/11
Revenue By Source
   Property rates
   Property rates - penalties & collection charges
   Service charges - electricity revenue
   Service charges - water revenue
   Service charges - sanitation revenue
   Service charges - refuse                                    2               –                –                –                  –                –                  –               –            –               –              –
   Service charges - other
   Rental of facilities and equipment
   Interest earned - external investments
   Interest earned - outstanding debtors
   Dividends received
   Fines
   Licences and permits
   Agency services
   Transfers recognised
   Other revenue                                               2               –                –                –                  –                –                  –               –            –               –              –
   Gains on disposal of PPE
Total Revenue                                                                  –                –                –                  –                –                  –               –            –               –              –
Expenditure By Type
   Employee related costs                                      2               –                –                –                  –                –                  –               –            –               –              –
   Remuneration of councillors
   Debt impairment                                             3
   Depreciation & asset impairment                             2               –                –                –                  –                –                  –               –            –               –              –
   Finance charges
   Bulk purchases                                              2               –                –                –                  –                –                  –               –            –               –              –
   Other materials                                                             –                –                –                  –                –                  –               –            –               –              –
   Contracted services                                                         –                –                –                  –                –                  –               –            –               –              –
   Grants and subsidies                                        2
   Other expenditure                                          4, 5             –                –                –                  –                –                  –               –            –               –              –
   Loss on disposal of PPE
Total Expenditure                                                              –                –                –                  –                –                  –               –            –               –              –
Surplus/(Deficit)                                                              –                –                –                  –                –                  –               –            –               –              –
  Transfers recognised - capital
  Contributions                                                6
  Contributed assets
Surplus/(Deficit) after capital transfers &                                    –                –                –                  –                –                  –               –            –               –              –
contributions
  Taxation
Surplus/(Deficit) after taxation                                               –                –                –                  –                –                  –               –            –               –              –
   Attributable to minorities
                                                                               –                –                –                  –                –                  –               –            –               –              –
Surplus/(Deficit) attributable to example Municipality -
   Share of surplus/ (deficit) of associate                    7
Surplus/(Deficit) for the year                                                 –                –                –                  –                –                  –               –            –               –              –
References
1. Votes (consolidated) are revenue sources and expenditure type
2. Detail to be provided in supporting documentation (Table A1)
3. Previously described as 'bad or doubtful debts' - amounts shown should reflect the change in the provision for debt impairment
4. Expenditure type components previously shown under repairs and maintenance should be allocated back to the originating expenditure group/item; e.g. employee costs
5. Repairs & maintenance detailed in 'Asset Management'
6. Contributions are funds provided by external organisations to assist with infrastructure development; e.g. developer contributions (Detail to be provided in Table A1)
7. Equity method

                                              Total revenue
example Municipality - Consolidated Budgeted Capital Expenditure by Vote, Standard classification & Funding
                                                                                                                                                                                                2008/09 Medium Term Revenue & Expenditure
                    Vote Description                        Ref       2004/05            2005/06           2006/07                             Current Year 2007/08
                                                                                                                                                                                                                Framework

                                                                     Audited             Audited           Audited         Original          Adjusted          Full Year        Pre-audit        Budget Year     Budget Year +1 Budget Year +2
R thousand                                                    1
                                                                     Outcome             Outcome           Outcome         Budget             Budget           Forecast         outcome            2008/09          2009/10        2010/11
Capital expenditure - Municipal Vote
Multi-Year expenditure to be appropriated                     2
Capital Multi-year expenditure sub-total                      7
Single Year expenditure to be appropriated                    2
   Insert single year appropriations and indicative estimates not approved as a multi-year appropriation
   (remove this section if not applicable)
   (list departments, functions or Municipal Entities)
Capital single-year expenditure sub-total                                     –                 –                    –                –                 –                  –                –                –                 –              –
Total Capital Expenditure:                                                    –                 –                    –                –                 –                  –                –                –                 –              –
Funded by:
   National Government
   Provincial Government
   District Municipality
   Other Grants & Subsidies
Total Capital transfers recognised                            4                 –                  –                 –                –                 –                  –                –                –                 –              –
Public contributions & donations                              5
Borrowing                                                     6
Internally generated funds
Total Capital Funding                                         7                 –                  –                 –                –                 –                  –                –                –                 –              –
References
1. Votes are high level departments or functions as determined by the municipality - must be at a strategic level - refer MFMA definition of 'vote'
2. Municipalities may choose to appropriate for capital expenditure for 3 years (complete expenditure section 2 if only appropriating for 1 year (projected expenditure required for yr2 and yr3). Include capital component of PPP unitary
payment. Note than capital transfers are only appropriated to municipalities for the budget year
3. Capital expenditure by standard classification must reconcile to the appropriations
4. Must reconcile to 'Financial Performance (Revenue and Expenditure)'
5. Must reconcile to 'Financial Performance (Revenue and Expenditure)'
6. Include Finance leases and PPP capital funding component of unitary payment
7. Total capital funding must balance with total capital expenditure
8. Include any capitalised interest (s46 MFMA) as part of relevant capital budget
                                            check balance                      -                   -                 -                -               -                 -                 -                 -                 -               -
example Municipality - Consolidated Budgeted Financial Position
                                                                                                                                                                                        2008/09 Medium Term Revenue & Expenditure
                       Description                          Ref       2004/05           2005/06        2006/07                          Current Year 2007/08
                                                                                                                                                                                                        Framework

                                                                     Audited           Audited         Audited       Original         Adjusted         Full Year        Pre-audit       Budget Year   Budget Year +1 Budget Year +2
R thousand
                                                                     Outcome           Outcome         Outcome       Budget            Budget          Forecast         outcome           2008/09        2009/10        2010/11
ASSETS
Current assets
   Cash                                                       1
   Call investment deposits                                   1                 –                  –             –              –                –                 –                –            –               –              –
   Consumer debtors                                                             –                  –             –              –                –                 –                –            –               –              –
   Other debtors
   Current portion of long-term receivables
   Inventory                                                  2
Total current assets                                                            –                  –             –              –                –                 –                –            –               –              –
Non current assets
   Long-term receivables
   Investments
   Investment property
   Investment in Associate
   Property, plant and equipment                              3                 –                  –             –              –                –                 –                –            –               –              –
   Agricultural
   Biological
   Intangible
   Other non-current assets
Total non current assets                                                        –                  –             –              –                –                 –                –            –               –              –
TOTAL ASSETS                                                                    –                  –             –              –                –                 –                –            –               –              –
LIABILITIES
Current liabilities
   Bank overdraft                                             1
   Borrowing                                                  4                 –                  –             –              –                –                 –                –            –               –              –
   Consumer deposits
   Trade and other payables                                   4                 –                  –             –              –                –                 –                –            –               –              –
   Provisions
Total current liabilities                                                       –                  –             –              –                –                 –                –            –               –              –
Non current liabilities
   Borrowing                                                                    –                  –             –              –                –                 –                –            –               –              –
   Provisions                                                                   –                  –             –              –                –                 –                –            –               –              –
Total non current liabilities                                                   –                  –             –              –                –                 –                –            –               –              –
TOTAL LIABILITIES                                                               –                  –             –              –                –                 –                –            –               –              –

NET ASSETS                                                    5                 –                  –             –              –                –                 –                –            –               –              –
COMMUNITY WEALTH/EQUITY
  Accumulated Surplus/(Deficit)                                                 –                  –             –              –                –                 –                –            –               –              –
  Reserves                                                    4                 –                  –             –              –                –                 –                –            –               –              –
  Minorities' interests
TOTAL COMMUNITY WEALTH/EQUITY                                 5                 –                  –             –              –                –                 –                –            –               –              –
References
1.The total of Bank balances and cash, Call investment deposits and Overdraft must reconcile with the end balance of cash and cash equivalents shown on Budgeted Cash Flows
2. Include completed low cost housing to be transferred to beneficiaries within 12 months
3. Include 'Construction-work-in-progress' (disclosed separately in annual financial statements)
4. Detail to be provided in Table A3. Includes reserves to be funded by statute.
5. Net assets must balance with Total Community Wealth/Equity
                                            check balance                      -                   -             -              -             -                 -               -                -              -              -
example Municipality - Consolidated Budgeted Cash Flows
                                                                                                                                                                                        2008/09 Medium Term Revenue & Expenditure
                        Description                           Ref        2004/05              2005/06       2006/07                        Current Year 2007/08
                                                                                                                                                                                                        Framework

                                                                        Audited               Audited       Audited       Original       Adjusted       Full Year       Pre-audit       Budget Year   Budget Year +1 Budget Year +2
R thousand
                                                                        Outcome               Outcome       Outcome       Budget          Budget        Forecast        outcome           2008/09        2009/10        2010/11
CASH FLOW FROM OPERATING ACTIVITIES
Receipts
  Ratepayers and other
  Government - operating                                         1
  Government - capital                                           1
  Interest
  Dividends
Payments
  Suppliers and employees
  Finance charges
  Transfers and Grants                                           1
NET CASH FROM/(USED) OPERATING ACTIVITIES                                          –                    –             –              –              –               –               –            –               –              –
CASH FLOWS FROM INVESTING ACTIVITIES
Receipts
  Proceeds on disposal of PPE
  Decrease (Increase) in non-current debtors
  Decrease (increase) other non-current receivables
  Decrease (increase) in non-current investments
Payments
  Capital assets
NET CASH FROM/(USED) INVESTING ACTIVITIES                                          –                    –             –              –              –               –               –            –               –              –
CASH FLOWS FROM FINANCING ACTIVITIES
Receipts
  Short term loans
  Borrowing long term/refinancing
  Increase in consumer deposits
Payments
  Repayment of borrowing
NET CASH FROM/(USED) FINANCING ACTIVITIES                                          –                    –             –              –              –               –               –            –               –              –
NET INCREASE/ (DECREASE) IN CASH HELD                                              –                    –             –              –              –               –               –            –               –              –
Cash/cash equivalents at the year begin:                         2                                      –             –                                                             –                            –              –
Cash/cash equivalents at the year end:                           2                 –                    –             –              –              –               –               –            –               –              –
References
1. Local/District municipalities to include transfers from/to District/Local Municipalities
2. Cash equivalents includes investments with maturities of 3 months or less
example Municipality - Consolidated Cash backed reserves/accumulated surplus reconciliation
                                                                                                                                                                                               2008/09 Medium Term Revenue & Expenditure
                       Description                           Ref       2004/05           2005/06            2006/07                               Current Year 2007/08
                                                                                                                                                                                                               Framework

                                                                      Audited            Audited           Audited            Original          Adjusted       Full Year       Pre-audit       Budget Year     Budget Year +1 Budget Year +2
R thousand
                                                                      Outcome            Outcome           Outcome            Budget             Budget        Forecast        outcome           2008/09          2009/10        2010/11
Cash and investments available
  Cash/cash equivalents at the year end                        1                 –                  –                 –                  –                 –               –               –               –                –              –
  Call investment deposits - >90 days                                            –                  –                 –                  –                 –               –               –               –                –              –
  Non current assets - Investments                             1                 –                  –                 –                  –                 –               –               –               –                –              –
Cash and investments available:                                                  –                  –                 –                  –                 –               –               –               –                –              –
Application of cash and investments
    Unspent conditional transfers                                                  –                 –                  –               –                  –               –               –               –                –              –
    Unspent borrowing
    Statutory requirements                                      2
    Other working capital requirements                          3       #DIV/0!             #DIV/0!            #DIV/0!          #DIV/0!            #DIV/0!      #DIV/0!         #DIV/0!          #DIV/0!          #DIV/0!        #DIV/0!
    Other provisions
    Long term investments committed                             4                  –                 –                  –               –                  –               –               –               –                –              –
    Reserves to be backed by cash/investments                   5                  –                 –                  –               –                  –               –               –               –                –              –
Total Application of cash and investments:                              #DIV/0!             #DIV/0!            #DIV/0!          #DIV/0!            #DIV/0!      #DIV/0!         #DIV/0!          #DIV/0!          #DIV/0!        #DIV/0!
Surplus(shortfall)                                                      #DIV/0!             #DIV/0!            #DIV/0!          #DIV/0!            #DIV/0!      #DIV/0!         #DIV/0!          #DIV/0!          #DIV/0!        #DIV/0!
References
1. Must reconcile with Budgeted Cash Flows
2. For example: VAT, taxation
3. Council approval for policy required - include sufficient working capital (e.g. allowing for a % of current debtors > 90 days as uncollectable)
4. For example: sinking fund requirements for borrowing
5. Council approval required for each reserve created and basis of cash backing of reserves

Long term investments committed




                                                                                 –                  –                 –                  –                 –               –               –               –                –              –
Reserves to be backed by cash/investments
Housing Development Fund                                                         –                  –                 –                  –                 –               –               –               –                –              –
Capital replacement                                                              –                  –                 –                  –                 –               –               –               –                –              –
Self-insurance                                                                   –                  –                 –                  –                 –               –               –               –                –              –
Other (list)
                                                                        –                 –               –                              –                 –               –               –               –                –              –
Example supporting calculations only below (municipalities to adjust to suit their circumstances)
Other working capital estimate
Current debtors collected in 30 days                           #DIV/0!            #DIV/0!         #DIV/0!                      #DIV/0!           #DIV/0!        #DIV/0!         #DIV/0!          #DIV/0!          #DIV/0!        #DIV/0!
Other debtors collected in 30 days                                      –                 –               –                              –                 –               –               –               –                –              –
Creditors due in 30 days                                                –                 –               –                              –                 –               –               –               –                –              –
Total                                                          #DIV/0!            #DIV/0!         #DIV/0!                      #DIV/0!           #DIV/0!        #DIV/0!         #DIV/0!          #DIV/0!          #DIV/0!        #DIV/0!

Debtors collection assumptions
Balance outstanding - consumer debtors                                           –                  –                 –                  –                 –               –               –               –                –              –
Estimate of consumers debtors collection rate                          #DIV/0!            #DIV/0!           #DIV/0!            #DIV/0!           #DIV/0!        #DIV/0!         #DIV/0!          #DIV/0!          #DIV/0!        #DIV/0!
Balance outstanding - other debtors                                              –                  –                 –                  –                 –               –               –               –                –              –
Estimate of other debtors > 90 days                                       5%                5%                 5%                5%                5%             5%              5%               5%               5%             5%
example Municipality - Supporting detail to 'Budgeted Financial Performance' - Table A1
                                                                                                                                                                                                  2008/09 Medium Term Revenue & Expenditure
                                                                      2004/05           2005/06           2006/07                               Current Year 2007/08
                                                                                                                                                                                                                  Framework
                       Description                          Ref
                                                                     Audited           Audited           Audited            Original          Adjusted          Full Year         Pre-audit       Budget Year   Budget Year +1 Budget Year +2
                                                                     Outcome           Outcome           Outcome            Budget             Budget           Forecast          outcome           2008/09        2009/10        2010/11
R thousand
REVENUE ITEMS:
Service charges - refuse
   Refuse removal
   Landfill services
Total Service charges - refuse                                                  –                 –                 –                  –                 –                  –                 –            –               –              –
Other Revenue By Source
   Regional Services Levies - turnover
   Regional Services Levies - remuneration
   Other revenue                                              3
Total 'Other' Revenue                                         1                 –                 –                 –                  –                 –                  –                 –            –               –              –

EXPENDITURE ITEMS:
Employee related costs
  Salaries and Wages
  Contributions to UIF, pensions, medical aid
  Travel, motor car, accom; & other allowances
  Housing benefits and allowances
  Overtime
  Performance bonus
  Long service awards
  Payments in lieu of leave
  Post-retirement benefit obligations                         4
                                              sub-total       5                 –                 –                 –                  –                 –                  –                 –            –               –              –
  Less: Employees costs capitalised to PPE
Total Employee related costs                                  1                 –                 –                 –                  –                 –                  –                 –            –               –              –
Depreciation & asset impairment
   Depreciation of Property, Plant & Equipment
   Lease amortisation
   Capital asset impairment
Total Depreciation & asset impairment                         1                 –                 –                 –                  –                 –                  –                 –            –               –              –
Bulk purchases
   Electricity Bulk Purchases
   Water Bulk Purchases
Total bulk purchases                                          1                 –                 –                 –                  –                 –                  –                 –            –               –              –
Contracted services
  List services provided by contract

                                                              1                 –                 –                 –                  –                 –                  –                 –            –               –              –
   Allocations to organs of state:
      Electricity
      Water
      Sanitation
      Other
   Total contracted services                                                    –                 –                 –                  –                 –                  –                 –            –               –              –
Other Expenditure By Type
    Repairs and maintenance
    Collection costs
    Contributions to 'other' provisions
    Consultant fees
    Audit fees
    General expenses                                          3
Total 'Other' Expenditure                                     1                  –                  –                –                  –               –                 –                   –            –               –              –
References
1. Must reconcile with 'Budgeted Financial Performance (Revenue and Expenditure)
2. Must reconcile to supporting documentation on staff salaries
3. Insert other categories where revenue or expenditure is of a material nature (list separate items until 'General expenses' is not > 10% of Total Expenditure)
4. Expenditure to meet any 'unfunded obligations'
5 This sub-total must agree with the total
5. Special consideration may have to be given to including 'goodwill arising' or 'joint venture' budgets where circumstances require this (include separately under relevant notes)
example Municipality - Supporting detail to 'Budgeted Financial Position' - Table A3
                         R&M should be
                         Headings compulsory,
                                                                                                                                                                                    2008/09 Medium Term Revenue & Expenditure
                                                                 2004/05          2005/06          2006/07                             Current Year 2007/08
                                                                                                                                                                                                    Framework
                        Description                     Ref
                                                                Audited          Audited          Audited           Original        Adjusted            Full Year       Pre-audit   Budget Year Budget Year +1 Budget Year +2
                                                                Outcome          Outcome          Outcome           Budget           Budget             Forecast        outcome       2008/09      2009/10        2010/11
R thousand
ASSETS:
Call investment deposits
   Deposits with maturities of 3 months or less
   Deposits with maturities greater than 3 months
Total Call investment deposits                           2                 –                –                –                 –               –                    –           –             –             –              –
Consumer debtors
   Consumer debtors
   Less: provision for debt impairment
Total Consumer debtors                                   2                 –                –                –                 –               –                    –           –             –             –              –
   Debt impairment provision
      Balance at the beginning of the year
      Contributions to the provision
      Bad debts written off
   Balance at end of year                                                  –                –                –                 –               –                    –           –             –             –              –

Property, plant and equipment (PPE)
   PPE at cost/valuation (excl. finance leases)
   Leases recognised as PPE                              3
   Accumulated depreciation
Total Property, plant and equipment (PPE)                2                 –                –                –                 –               –                    –           –             –             –              –

LIABILITIES:
Current liabilities - Borrowing
   Short term loans (other than bank overdraft)
   Current portion of long-term liabilities
Total Current liabilities - Borrowing                                      –                –                –                 –               –                    –           –             –             –              –
Trade and other payables
   Trade and other creditors
   Unspent conditional transfers
   VAT
Total Trade and other payables                           2                 –                –                –                 –               –                    –           –             –             –              –

Non current liabilities - Borrowing
   Borrowing                                             4
   Finance leases (including PPP asset element)
Total Non current liabilities - Borrowing                                  –                –                –                 –               –                    –           –             –             –              –
Provisions - non-current
   Retirement benefits
   List other major provision items
   Refuse landfill site rehabilitation
   Other
Total Provisions - non-current                                             –                –                –                 –               –                    –           –             –             –              –

CHANGES IN NET ASSETS
Accumulated Surplus/(Deficit)
  Accumulated Surplus/(Deficit) - opening balance
  Surplus/(Deficit)                                                        –                –                –                 –               –                    –           –             –             –              –
  Appropriations to Reserves
  Transfers from Reserves
  Depreciation offsets
  Other adjustments
                                                         1                 –                –                –                 –               –                    –           –             –             –              –
Reserves
  Housing Development Fund
  Capital replacement
  Capitalisation
  Government grant
  Donations and public contributions
  Self-insurance
  Other reserves (list)
   Revaluation
Total Reserves                                           2                 –                –                –                 –               –                    –           –             –             –              –
TOTAL COMMUNITY WEALTH/EQUITY                            2                 –                –                –                 –               –                    –           –             –             –              –

References
1. Must reconcile with Budgeted Financial Performance (Revenue & Expenditure)
2. Must reconcile with Budgeted Financial Position
3. Leases treated as assets to be depreciated as the same as purchased/constructed assets. Includes PPP asset element accounted for as finance leases
                                                   check                  -                -               -               -                  -                 -               -            -              -             -
example Municipality - Performance indicators and benchmarks - Table A8
                                                                                                                                                                                    2008/09 Medium Term Revenue &
                                                                                                 2004/05   2005/06   2006/07               Current Year 2007/08
                                                                                                                                                                                        Expenditure Framework
     Description of financial indicator                      Basis of calculation
                                                                                                 Audited   Audited   Audited   Original   Adjusted      Full Year   Pre-audit   Budget Year   Budget Year   Budget Year
                                                                                                 Outcome   Outcome   Outcome   Budget      Budget       Forecast    outcome       2008/09      +1 2009/10    +2 2010/11

Borrowing Management
   Borrowing to Asset Ratio                     Total Long-Term Borrowing/Total Assets           #DIV/0!   #DIV/0!   #DIV/0!   #DIV/0!    #DIV/0!       #DIV/0!      #DIV/0!      #DIV/0!       #DIV/0!       #DIV/0!
   Credit Rating
   Capital Charges to Operating Expenditure Interest & Principal Paid /Operating                 #DIV/0!   #DIV/0!   #DIV/0!   #DIV/0!    #DIV/0!       #DIV/0!      #DIV/0!      #DIV/0!       #DIV/0!       #DIV/0!
                                            Expenditure
   Borrowed funding of 'own' capital            Borrowing/Capital expenditure excl. grants &     #DIV/0!   #DIV/0!   #DIV/0!   #DIV/0!    #DIV/0!       #DIV/0!      #DIV/0!      #DIV/0!       #DIV/0!       #DIV/0!
   expenditure                                  contributions
Safety of Capital
   Debt to Equity                               Loans, Creditors, Overdraft & Tax Provision/     #DIV/0!   #DIV/0!   #DIV/0!   #DIV/0!    #DIV/0!       #DIV/0!      #DIV/0!      #DIV/0!       #DIV/0!       #DIV/0!
                                                Funds & Reserves
   Gearing                                      Long Term Borrowing/ Funds & Reserves            #DIV/0!   #DIV/0!   #DIV/0!   #DIV/0!    #DIV/0!       #DIV/0!      #DIV/0!      #DIV/0!       #DIV/0!       #DIV/0!

Liquidity
   Current Ratio                                Current assets/current liabilities               #DIV/0!   #DIV/0!   #DIV/0!   #DIV/0!    #DIV/0!       #DIV/0!      #DIV/0!      #DIV/0!       #DIV/0!       #DIV/0!
   Current Ratio adjusted for aged debtors      Current assets less debtors > 90 days/current    #DIV/0!   #DIV/0!   #DIV/0!   #DIV/0!    #DIV/0!       #DIV/0!      #DIV/0!      #DIV/0!       #DIV/0!       #DIV/0!
                                                liabilities
   Liquidity Ratio                              Monetary Assets/Current Liabilities              #DIV/0!   #DIV/0!   #DIV/0!   #DIV/0!    #DIV/0!       #DIV/0!      #DIV/0!      #DIV/0!       #DIV/0!       #DIV/0!
Revenue Management
   Annual Debtors Collection Rate (Payment Last 12 Mths Receipts/Last 12 Mths Billing                      #DIV/0!   #DIV/0!   #DIV/0!    #DIV/0!       #DIV/0!      #DIV/0!      #DIV/0!       #DIV/0!       #DIV/0!
   Level %)
   Outstanding Debtors to Revenue               Total Outstanding Debtors to Annual Revenue      #DIV/0!   #DIV/0!   #DIV/0!   #DIV/0!    #DIV/0!       #DIV/0!      #DIV/0!      #DIV/0!       #DIV/0!       #DIV/0!


   Longstanding Debtors Recovered               Debtors > 12 Mths Recovered/Total Debtors >
                                                12 Months Old
Creditors Management
   Creditors System Efficiency                  % of Creditors Paid Within Terms
                                                (within`MFMA' s 65(e))
Funding of Provisions
   Provisions not funded - %                    Unfunded Provns./Total Provisions
Other Indicators
   Electricity Distribution Losses (2)          % Value (units purchased and generated less
                                                units sold)/units purchased and generated


   Water Distribution Losses (2)                % Value (units purchased and own source
                                                less units sold)/Total units purchased and own
                                                source

   Employee costs                               Employee costs/(Total Revenue - capital          #DIV/0!   #DIV/0!   #DIV/0!   #DIV/0!    #DIV/0!       #DIV/0!      #DIV/0!      #DIV/0!       #DIV/0!       #DIV/0!
                                                revenue)
   Remuneration                                 Total remuneration/(Total Revenue - capital      #DIV/0!   #DIV/0!   #DIV/0!   #DIV/0!    #DIV/0!       #DIV/0!      #DIV/0!      #DIV/0!       #DIV/0!       #DIV/0!
                                                revenue)
   Repairs & Maintenance                        R&M/(Total Revenue excluding capital             #DIV/0!   #DIV/0!   #DIV/0!   #DIV/0!    #DIV/0!       #DIV/0!      #DIV/0!      #DIV/0!       #DIV/0!       #DIV/0!
                                                revenue)
   Finance charges & Depreciation               FC&D/(Total Revenue - capital revenue)           #DIV/0!   #DIV/0!   #DIV/0!   #DIV/0!    #DIV/0!       #DIV/0!      #DIV/0!      #DIV/0!       #DIV/0!       #DIV/0!


IDP regulation financial viability indicators


   i. Debt coverage                             (Total Operating Revenue - Operating             #DIV/0!   #DIV/0!   #DIV/0!   #DIV/0!    #DIV/0!       #DIV/0!      #DIV/0!      #DIV/0!       #DIV/0!       #DIV/0!
                                                Grants)/Debt service payments due within
                                                financial year)

   ii.O/S Service Debtors to Revenue            Total outstanding service debtors/annual         #DIV/0!   #DIV/0!   #DIV/0!   #DIV/0!    #DIV/0!       #DIV/0!      #DIV/0!      #DIV/0!       #DIV/0!       #DIV/0!
                                                revenue received for services
   iii. Cost coverage                           (Available cash + Investments)/monthly fixed     #DIV/0!   #DIV/0!   #DIV/0!   #DIV/0!    #DIV/0!       #DIV/0!      #DIV/0!      #DIV/0!       #DIV/0!       #DIV/0!
                                                operational expenditure
References
(1) Consumer debtors > 12 months old are excluded from current assets
(2) Only include if services provided my the municipality


Calculation data
Debtors > 90 days
Monthly fixed operational expenditure
Fixed operational expenditure % assumption                                                        60.0%     60.0%     60.0%     60.0%      60.0%         60.0%       60.0%        60.0%         60.0%         60.0%
Own capex
Borrowing
example Municipality - Funding measurement - Table A10
                                                                                                                                                                                                                             2008/09 Medium Term Revenue & Expenditure
                                                                                                     2004/05            2005/06           2006/07                              Current Year 2007/08
                                                                                MFMA                                                                                                                                                         Framework
                                Description                                                 Ref
                                                                                section
                                                                                                     Audited           Audited           Audited            Original         Adjusted           Full Year     Pre-audit      Budget Year      Budget Year     Budget Year
                                                                                                     Outcome           Outcome           Outcome            Budget            Budget            Forecast      outcome          2008/09         +1 2009/10      +2 2010/11
Funding measures
      Cash/cash equivalents at the year end - R'000                              18(1)b      1                  –                 –                 –                  –                –                 –              –                –               –               –
      Cash + investments at the yr end less applications - R'000                 18(1)b      2        #DIV/0!           #DIV/0!           #DIV/0!           #DIV/0!           #DIV/0!           #DIV/0!        #DIV/0!          #DIV/0!         #DIV/0!         #DIV/0!
      Cash year end/monthly employee/supplier payments                           18(1)b      3        #DIV/0!           #DIV/0!           #DIV/0!           #DIV/0!           #DIV/0!           #DIV/0!        #DIV/0!          #DIV/0!         #DIV/0!         #DIV/0!
      Surplus/(Deficit) excluding depreciation offsets: R'000                    18(1)       4                  –                 –                 –                  –                –                 –              –                –               –               –
      Service charge rev % change - macro CPIX target exclusive                18(1)a,(2)    5                          #DIV/0!           #DIV/0!           #DIV/0!           #DIV/0!           #DIV/0!        #DIV/0!          #DIV/0!         #DIV/0!         #DIV/0!
      Cash receipts % of Ratepayer & Other revenue                             18(1)a,(2)    6        #DIV/0!           #DIV/0!           #DIV/0!           #DIV/0!           #DIV/0!           #DIV/0!        #DIV/0!          #DIV/0!         #DIV/0!         #DIV/0!
      Debt impairment expense as a % of total billable revenue                 18(1)a,(2)    7        #DIV/0!           #DIV/0!           #DIV/0!           #DIV/0!           #DIV/0!           #DIV/0!        #DIV/0!          #DIV/0!         #DIV/0!         #DIV/0!
      Capital payments % of capital expenditure                                18(1)c;19     8        #DIV/0!           #DIV/0!           #DIV/0!           #DIV/0!           #DIV/0!           #DIV/0!        #DIV/0!          #DIV/0!         #DIV/0!         #DIV/0!
      Borrowing receipts % of capital expenditure (excl. transfers)              18(1)c      9        #DIV/0!           #DIV/0!           #DIV/0!           #DIV/0!           #DIV/0!           #DIV/0!        #DIV/0!          #DIV/0!         #DIV/0!         #DIV/0!
      Grants % of Govt. legislated/gazetted allocations                          18(1)a     10                                                                                                                                  #DIV/0!         #DIV/0!         #DIV/0!       Refer rows 65 - 83
      Current consumer debtors % change - incr(decr)                             18(1)a     11                          #DIV/0!           #DIV/0!           #DIV/0!           #DIV/0!           #DIV/0!        #DIV/0!          #DIV/0!         #DIV/0!         #DIV/0!
      Long term receivables % change - incr(decr)                                18(1)a     12                          #DIV/0!           #DIV/0!           #DIV/0!           #DIV/0!           #DIV/0!        #DIV/0!          #DIV/0!         #DIV/0!         #DIV/0!
      R&M % of Property Plant & Equipment                                       20(1)(vi)   13        #DIV/0!           #DIV/0!           #DIV/0!           #DIV/0!           #DIV/0!           #DIV/0!        #DIV/0!          #DIV/0!         #DIV/0!         #DIV/0!
      Asset renewal % of capital budget                                         20(1)(vi)   14        #DIV/0!           #DIV/0!           #DIV/0!           #DIV/0!           #DIV/0!           #DIV/0!        #DIV/0!          #DIV/0!         #DIV/0!         #DIV/0!

References
1. Positive cash balances indicative of minimum compliance - subject to 2
2. Deduct cash and investment applications (defined) from cash balances
3. Indicative of sufficient liquidity to meet average monthly operating payments
4. Indicative of funded operational requirements
5. Indicative of adherence to macro-economic targets (prior to 2003/04 revenue not available for high capacity municipalities and later for other capacity classifications)
6. Realistic average cash collection forecasts as % of annual billed revenue
7. Realistic average increase in debt impairment (doubtful debt) provision
8. Indicative of planned capital expenditure level & cash payment timing
9. Indicative of compliance with borrowing 'only' for the capital budget - should not exceed 100% unless refinancing
10. Substantiation of National/Province allocations included in budget
11. Indicative of realistic current arrear debtor collection targets (prior to 2003/04 revenue not available for high capacity municipalities and later for other capacity classifications)
12. Indicative of realistic long term arrear debtor collection targets (prior to 2003/04 revenue not available for high capacity municipalities and later for other capacity classifications)
13. Indicative of a credible allowance for repairs & maintenance of assets - functioning assets revenue protection
14. Indicative of a credible allowance for asset renewal (requires analysis of asset renewal projects as % of total capital projects - detailed capital plan) - functioning assets revenue protection
Supporting indicators
% incr total service charges (incl prop rates)                                   18(1)a                                 #DIV/0!           #DIV/0!           #DIV/0!           #DIV/0!           #DIV/0!        #DIV/0!          #DIV/0!         #DIV/0!         #DIV/0!
% incr Property Tax                                                              18(1)a                                 #DIV/0!           #DIV/0!           #DIV/0!           #DIV/0!           #DIV/0!        #DIV/0!          #DIV/0!         #DIV/0!         #DIV/0!
% incr Service charges - electricity revenue                                     18(1)a                                 #DIV/0!           #DIV/0!           #DIV/0!           #DIV/0!           #DIV/0!        #DIV/0!          #DIV/0!         #DIV/0!         #DIV/0!
% incr Service charges - water revenue                                           18(1)a                                 #DIV/0!           #DIV/0!           #DIV/0!           #DIV/0!           #DIV/0!        #DIV/0!          #DIV/0!         #DIV/0!         #DIV/0!
% incr Service charges - sanitation revenue                                      18(1)a                                 #DIV/0!           #DIV/0!           #DIV/0!           #DIV/0!           #DIV/0!        #DIV/0!          #DIV/0!         #DIV/0!         #DIV/0!
% incr Service charges - refuse                                                  18(1)a                                 #DIV/0!           #DIV/0!           #DIV/0!           #DIV/0!           #DIV/0!        #DIV/0!          #DIV/0!         #DIV/0!         #DIV/0!
% incr in Service charges - other                                                18(1)a                                 #DIV/0!           #DIV/0!           #DIV/0!           #DIV/0!           #DIV/0!        #DIV/0!          #DIV/0!         #DIV/0!         #DIV/0!
Total billable revenue                                                           18(1)a                         –                 –                 –                  –                –                 –              –                –               –               –
Service charges                                                                                                 –                 –                 –                  –                –                 –              –                –               –               –
Property rates                                                                                                  –                 –                 –                  –                –                 –              –                –               –               –
Service charges - electricity revenue                                                                           –                 –                 –                  –                –                 –              –                –               –               –
Service charges - water revenue                                                                                 –                 –                 –                  –                –                 –              –                –               –               –
Service charges - sanitation revenue                                                                            –                 –                 –                  –                –                 –              –                –               –               –
Service charges - refuse removal                                                                                –                 –                 –                  –                –                 –              –                –               –               –
Service charges - other                                                                                         –                 –                 –                  –                –                 –              –                –               –               –
Rental of facilities and equipment                                                                              –                 –                 –                  –                –                 –              –                –               –               –
Capital expenditure excluding capital grant funding                                                             –                 –                 –                  –                –                 –              –                –               –               –
Cash receipts from ratepayers                                                    18(1)a                         –                 –                 –                  –                –                 –              –                –               –               –
Ratepayer & Other revenue                                                        18(1)a                         –                 –                 –                  –                –                 –              –                –               –               –
Change in consumer debtors (current and non-current)                                                            –                 –                 –                  –                –                 –              –                –               –               –
Operating and Capital Grant Revenue                                              18(1)a                         –                 –                 –                  –                –                 –              –                –               –               –
Capital expenditure - total                                                     20(1)(vi)                       –                 –                 –                  –                –                 –              –                –               –               –
Capital expenditure - renewal                                                   20(1)(vi)

Supporting benchmarks
Growth guideline maximum                                                                               6.0%              6.0%               6.0%              6.0%              6.0%              6.0%          6.0%             6.0%            6.0%            6.0%
CPIX guideline                                                                                         4.3%              3.9%               4.6%              5.2%              5.2%              5.2%          5.2%             4.9%            4.5%            4.5%
DoRA operating grants total MFY                                                                                                                                                                                                           –               –               –
DoRA capital grants total MFY                                                                                                                                                                                                             –               –               –
Provincial operating grants
Provincial capital grants
District Municipality grants
Total gazetted/advised national, provincial and district grants                                                 –                 –                 –                  –                –                 –                               –               –               –
Average annual collection rate (arrears inclusive)


DoRA operating
FMG
Restructuring
DWAF
Equitable share
Other
                                                                                                                                                                                                                                          –               –               –
DoRA capital
MIG
PTIS
NEP
2010 Stadium
Other
                                                                                                                                                                                                                                          –               –               –
Trend
Change in consumer debtors (current and non-current)                                                            –                 –                 –                  –                –                 –              –                –               –               –

				
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