Annual Report for 2014/15 Financial Year - Provincial Government · 2015-12-04 · Annual Report...
Transcript of Annual Report for 2014/15 Financial Year - Provincial Government · 2015-12-04 · Annual Report...
Annual Report for 2014/15 Financial Year
Western Cape Cultural Commission
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Contents
PART A: GENERAL INFORMATION ........................................................................................................ 4
1. PUBLIC ENTITY’S GENERAL INFORMATION ................................................................................... 5
2. LIST OF ABBREVIATIONS/ACRONYMS ........................................................................................... 6
3. FOREWORD BY THE CHAIRPERSON ............................................................................................... 7
4. CHIEF EXECUTIVE OFFICER’S OVERVIEW ...................................................................................... 8
5. Statement of responsibility and confirmation of accuracy for the annual report ............. 9
6. STRATEGIC OVERVIEW................................................................................................................... 10
6.1. Vision ...................................................................................................................................... 10
6.2. Mission .................................................................................................................................... 10
6.3. Values .................................................................................................................................... 10
7. LEGISLATIVE AND OTHER MANDATES ......................................................................................... 10
8. ORGANISATIONAL STRUCTURE..................................................................................................... 13
PART B: PERFORMANCE INFORMATION ............................................................................................. 14
1. AUDITOR’S REPORT: PREDETERMINED OBJECTIVES .................................................................. 15
2. SITUATIONAL ANALYSIS .................................................................................................................. 15
2.1. Service Delivery Environment ............................................................................................ 15
2.2. Organisational environment ............................................................................................. 16
2.3. Key policy developments and legislative changes ..................................................... 16
2.4. Strategic Outcome Oriented Goals ................................................................................ 16
3. PERFORMANCE INFORMATION BY PROGRAMME/ ACTIVITY/ OBJECTIVE ........................... 18
4. Revenue collection ....................................................................................................................... 20
4.1. Capital investment .............................................................................................................. 20
PART C: GOVERNANCE ....................................................................................................................... 21
1. INTRODUCTION ............................................................................................................................... 22
2. PORTFOLIO COMMITTEES (if applicable) ................................................................................... 22
3. EXECUTIVE AUTHORITY ................................................................................................................... 22
4. WCCC/ BOARD .............................................................................................................................. 22
5. RISK MANAGEMENT ....................................................................................................................... 28
6. INTERNAL CONTROL UNIT .............................................................................................................. 28
7. INTERNAL AUDIT AND AUDIT COMMITTEES ................................................................................ 28
8. COMPLIANCE WITH LAWS AND REGULATIONS ......................................................................... 29
9. FRAUD AND CORRUPTION ........................................................................................................... 31
10. MINIMISING CONFLICT OF INTEREST ............................................................................................ 31
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11. CODE OF CONDUCT ..................................................................................................................... 31
12. HEALTH SAFETY AND ENVIRONMENTAL ISSUES .......................................................................... 32
13. COMPANY /BOARD SECRETARY (IF APPLICABLE) .................................................................... 32
14. SOCIAL RESPONSIBILITY ................................................................................................................. 32
15. AUDIT COMMITTEE REPORT ........................................................................................................... 32
PART D: HUMAN RESOURCE MANAGEMENT ..................................................................................... 32
1. INTRODUCTION ............................................................................................................................... 35
PART E: FINANCIAL INFORMATION .................................................................................................... 36
1. REPORT OF THE EXTERNAL AUDITOR ........................................................................................... 37
2. ANNUAL FINANCIAL STATEMENTS …………………………………………………………………..40
3. STATEMENT OF FINANCIAL POSITION ………………………………………………………………40
4. STATEMENT OF FINANCIAL PERFOMANCE ………………………………………………………..41
5. STATEMENT OF CHANGES IN NET ASSETS ………………………………………………………….42
6. CASHFLOW STATEMENT ………………………………………………………………………………43
7. STATEMENT OF COMPOSITION OF BUDGET AND ACTUAL AMOUNTS ……………………….44
8. RECONCILIATION OF ACTUAL AMOUNTS ON A COMPARABLE BASIS AND ACTUAL
AMOUNTS …………………………………………………………………………………………….45
9. NOTES TO THE FINANCIAL STATEMENTS ……………………………………………………………46
Annual Report for 2014/15 Financial Year
Western Cape Cultural Commission
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PART A: GENERAL INFORMATION
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Western Cape Cultural Commission
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1. PUBLIC ENTITY’S GENERAL INFORMATION
REGISTERED NAME: Western Cape Cultural Commission
REGISTRATION NUMBER (if applicable): Not applicable
PHYSICAL ADDRESS: 3rd Floor, Protea Assurance Building
Greenmarket Square
CAPE TOWN, 8001
POSTAL ADDRESS: Private Bag X9067
CAPE TOWN
8001
TELEPHONE NUMBER/S: 021 483 9717
FAX NUMBER: 021 483 9711
EMAIL ADDRESS: [email protected]
WEBSITE ADDRESS: www.westerncape.gov.za
EXTERNAL AUDITORS: Auditor-General of South Africa
BANKERS: Nedbank
COMPANY/ BOARD SECRETARY: Clement Williams
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2. LIST OF ABBREVIATIONS/ACRONYMS
AGSA Auditor-General of South Africa
MEC Member of Executive Council
BBBEE Broad Based Black Economic Empowerment
CEO Chief Executive Officer
CFO Chief Financial Officer
PFMA Public Finance Management Act
TR Treasury Regulations
MTEF Medium Term Expenditure Framework
SMME Small Medium and Micro Enterprises
SCM Supply Chain Management
WCCC Western Cape Cultural Commission
DCAS Department of Cultural Affairs and Sport
WCCCA Western Cape Cultural Commission Act
PAA Public Audit Act
FMPPI Framework for managing programme performance
information
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2. FOREWORD BY THE CHAIRPERSON
The core business of the Western Cape Cultural Commission (WCCC)
is to preserve, promote and develop culture in all its facets. While the
broad ideal of nation-building forms the nexus, our focus remains the
specifics of the Western Cape, namely its peculiar cultural
landscape.
The WCCC executes its operational mandate through the three
committees. The Research and Analysis Committee concentrated on
analysing the environment and its impact, while the Cultural Councils
Committee focused on the registered cultural councils and the
Facilities Committee attended to ongoing maintenance of the cultural facilities.
The financial year was a challenging one with the untimely passing of the WCCC chairperson.
The Commission ensured that his vision was executed and the mandate of the WCCC
effectively pursued. In addition, members of the commission resigned due to work
commitments.
Healthy relationships were formed and nurtured with cultural communities. Strategic relations
with cultural councils and engagements with the Cultural, Religious and Linguistic Rights
Commission (CRL) were facilitated in order to strengthen relations.
During the financial year under review, regular assessments were conducted at the seven
cultural facilities. The revenue and utilisation policy review commenced and tariffs for the
facilities were adjusted.
The notion of “cultural warmth” has been embraced and implemented through the pledge
signed by traditional leaders, indigenous leaders and initiation forums in support of the 16 days
of activism against children and women abuse. The Commission has supported six cultural
councils to execute their programmes some of which were attended by members.
This commission has come to the end of its term, but a firm foundation has been laid for the
incoming WCCC with revised policies in place. We have been privileged to work with two
ministers who had their own unique leadership styles and guided us strategically. Our sincere
gratitude to the Departmental staff and all stakeholders who have made a huge contribution
to furthering the aims of the WCCC.
It was an honour to have been part of the public entity for the last three years.
Dr. Willem Andreas Boezak
Chairperson: Western Cape Cultural Commission
29 May 2015
Dr Willem Andreas Boezak
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3. CHIEF EXECUTIVE OFFICER’S OVERVIEW
The Western Cape Cultural Commission (WCCC) is listed in the Public Finance
Management Act, (PFMA) Act No 1 of 1999 as a schedule three public entity
and operates within the parameters of the Western Cape Cultural
Commission and Cultural Councils Act, Act 14 of 1998. The responsibility of the
WCCC is primarily to enhance the core mandate of the arts and culture
function of the Department of Cultural Affairs and Sport (DCAS). A co-
operative relationship exists between the WCCC and DCAS to services
rendered.
The WCCC has maintained an unqualified audit for the fourth consecutive
year and I hereby express my gratitude to the members of the commission
and staff, for their unwavering support and effort which has contributed to
this outcome.
An amount of R363 000 was transferred from DCAS voted funds to the WCCC in order to
execute their mandate. In addition, an amount of R1 749 000 was received from the usage of
facilities. During the year under review further improvements were made to the aesthetic value
of the facilities, to create a tranquil and safe environment for users. Whilst all attempts to
ensure a safe environment for our users, the Commission was faced with an increase in
burglaries at the facilities. Security measures were improved and visible security guards were
contracted to assist.
The ICT unit is in the process of determining the feasibility of an electronic booking system and
it will be refined as per the plan.
The WCCC has financially and administratively supported cultural councils. Six Cultural
Councils applied for funding and were assisted in order for them to execute their cultural
programmes.
The Act prescribes that the WCCC keeps full and accurate accounting records of all income
and expenditure, transactions entered into, all assets and liabilities. The public entity complies
with the procurement systems which are in place. Registration forms are regularly distributed to
service providers in rural areas to register on the departmental database.
The WCCC aims to improve the performance and capacity of the cultural councils, maintain
facilities and advise on interventions to empower communities.
The term of the current commission expired on the 15 April 2015 and the process of nominating
new members has commenced.
_________________
Jane Moleleki
Accounting Authority
Western Cape Cultural Commission
Date: 29 May 2015
Jane Moleleki Accounting Authority
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4. STATEMENT OF RESPONSIBILITY AND CONFIRMATION OF ACCURACY FOR
THE ANNUAL REPORT
To the best of my knowledge and belief, I confirm the following:
All information and amounts disclosed in this Annual Report is consistent with the
Annual Financial Statements audited by the Auditor-General.
This Annual Report is complete, accurate and is free from any omissions.
This Annual Report has been prepared in accordance with the guidelines issued by
National Treasury.
The Annual Financial Statements (Part E) have been prepared in accordance with the
Public Finance Management Act, 1999 (Act 1 of 1999) section 55 (1)(d) and section
28.2 of the National Treasury Regulations standards applicable to the public entity.
The Accounting Authority is responsible for the preparation of the Annual Financial
Statements and for the judgements made in this information.
The Accounting Authority is responsible for establishing, and implementing a system of
internal control that has been designed to provide reasonable assurance as to the
integrity and reliability of the performance information, the human resources
information and the Annual Financial Statements.
The external auditors are engaged to express an independent opinion on the Annual
Financial Statements.
In our opinion, the annual report fairly reflects the operations, the performance information,
the human resources information and the financial affairs of the public entity for the financial
year ended 31 March 2015.
Yours faithfully
Jane Moleleki
Accounting Authority
Western Cape Cultural Commission
29 May 2015
Dr. Willem Andreas Boezak
Chairperson
Western Cape Cultural Commission
29 May 2015
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5. STRATEGIC OVERVIEW
6.1. Vision
To effectively contribute to the growth and development of a dynamic cultural
environment in a unified Western Cape.
6.2. Mission
To preserve, promote and develop culture in the Western Cape through the following:
registration and de-registration of cultural councils;
the provision of financial assistance to registered cultural councils;
the control, management, development and maintenance of moveable and
immovable property placed under its supervision by the Provincial Minister;
performing other tasks and functions assigned by the Provincial Minister; and
advising the Provincial Minister on policy.
6.3. Values
Integrity; Accountability; Competence; Responsiveness and Caring.
6. LEGISLATIVE AND OTHER MANDATES
The Western Cape Cultural Commission was established by the Western Cape Cultural
Commission and Cultural Councils Act, 1998 (Act 14 of 1998). The WCCC was listed as a
Schedule 3, part C provincial public entity on 1 June 2001 in terms of the Public Finance
Management Act, 1999 (Act 1 of 1999).
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6.1 Constitutional mandates
Constitution of the Republic of South Africa, 1996
Section 30: Language and
culture
The WCCC facilitates opportunities for the people of the Western Cape to exercise
their language and cultural rights through the programmes and projects that it
presents and supports.
Section 31: Cultural, religious
and linguistic communities
The WCCC must ensure that its programmes and projects respect the cultural
diversity of the population of the Western Cape.
Section 41: Principles of
cooperative government and
intergovernmental relations
The WCCC cooperates with all spheres of government in the execution of its
mandate.
Schedule 4: Functional Areas of
Concurrent National and
Provincial Legislative
Competence
Cultural matters:
The WCCC works closely with the national Department of Arts and Culture and
associated organs of state regarding concurrent arts, culture and heritage
matters.
Section 195: Basic values and
principles governing public
administration
Department of Cultural Affairs and Sport officials must adhere to the provisions of
section 195, which provides a description of the democratic values and principles
governing public administration. Section 195(1) (b) requires the promotion of the
efficient, economic and effective use of resources. This implies that programmes
undertaken in the public sector should yield maximum benefits at the lowest
possible cost.
Constitution of the Western Cape, 1997 (Act 1 of 1998)
Section 70 Provincial legislation must provide for the establishment and reasonable funding,
within the Western Cape Government’s available resources, of a cultural council or
councils for a community or communities in the province which share a common
cultural and language heritage.
Registration of and support to cultural councils:
The Western Cape Cultural Commission is tasked with the registration of, and
support to, registered cultural councils. DCAS has oversight of the WCCC and
provides the Commission with administrative and financial support.
6.2 Legislative mandates
Legislation Reference Key Responsibilities of the WCCC
Western Cape
Cultural
Commission and
Cultural Councils
Act, 1998
Act 14 of 1998 The aims of the Western Cape Cultural Commission are to preserve, promote
and develop culture in the Western Cape, in accordance with a policy
determined by the MEC [member of the (provincial) Executive Committee –
provincial Minister]. The mandate of the WCCC is to advise the MEC on the
preservation, promotion and development of arts and culture in the Western
Cape.
Public Finance
Management
Act, 1999
Act 1 of 1999
Section
55(1)(d)
The WCCC submits quarterly and annual reports on its performance delivery
and audited financial statements based on the strategic objective annual
targets for each financial year.
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6.3 Policy mandates
The Investment Framework Policy and Guidelines provides the Western Cape Cultural
Commission with a sound investment framework that supports an efficient and effective cash
management system. Other policies which guide operations are described below.
Policies Description
Code of Conduct for
WCCC Members
To promote exemplary conduct in order to give the WCCC credibility.
Registration and
Deregistration of Cultural
Councils Policy
To give effect to the principle of respecting, nurturing, upholding and protecting the
valued principle of cultural diversity in the Western Cape and in South Africa as a whole.
Revenue and Utilisation
Policy
A policy to enable the Accounting Authority of the public entity to manage revenue
effectively by developing and implementing appropriate processes to provide for the
identification, collection, recording, reconciliation and safeguarding of information
about revenue.
WCCC Delegations Delegation of powers issued by the accounting officer in terms of section 44(1) and 44(2)
of the Public Finance Management Act, 1999 (PFMA).
Materiality Framework The Accounting Authority develops and agrees on a framework of acceptable levels of
materiality and significance with the relevant Executive Authority in consultation with
external auditors.
Fraud Prevention Plan This policy provides response mechanisms to report, investigate and resolve incidents of
fraud which impact on the WCCC.
Debtors’ Management A policy to enable the Accounting Authority to control debtors in respect of the
utilisation of cultural facilities.
Remuneration of Members A policy on the payment of members of the Western Cape Cultural Commission who are
nominated to attend conferences, projects, meetings and workshops on behalf of the
WCCC.
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Western Cape Cultural Commission
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7. ORGANISATIONAL STRUCTURE
MEC FOR CULTURAL
AFFAIRS AND SPORT
HEAD OF DEPARTMENT
Mr B Walters
WESTERN CAPE CULTURAL
COMMISSION
Mr M Smith
(deceased)
ACCOUNTING AUTHORITY
Ms J Moleleki
DEPUTY DIRECTOR
Ms N Jeaven
ASSISTANT DIRECTOR
Ms L Jeptha
WCCC SECRETARIAT
Mr C Williams
EXECUTIVE COMMITTEE
Mr W Boesak
FACILITIES COMMITTEE
Mr J Witbooi
CULTURAL COUNCILS
COMMITTEE
Mr L Dani
CHIEF FINANCIAL OFFICER
Ms B Rutgers
RESEARCH AND ANALYSIS
COMMITTEE
Mr R Visman
CFO SUPPORT (PUBLIC ENTITIES)
Mr M Jonkers
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Western Cape Cultural Commission
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PART B: PERFORMANCE
INFORMATION
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1. AUDITOR’S REPORT: PREDETERMINED OBJECTIVES
The Auditor-General of South Africa (AGSA) currently performs the necessary audit procedures
on the performance information to provide reasonable assurance in the form of an audit
conclusion. The audit conclusion on the performance against predetermined objectives is
included in the report to management, with material findings being reported under the
Predetermined Objectives heading in the Report on other legal and regulatory requirements
section of the auditor’s report.
Refer to page 37 of the Report of the Auditors Report, published as Part E: Financial
Information.
2. SITUATIONAL ANALYSIS
2.1. Service Delivery Environment
The National Development Plan states that government should actively support and
incentivise citizen engagement. Citizens should be encouraged to actively seek opportunities
for advancement, learning, experience and opportunity and work together with others in their
communities to advance development, resolve problems and raise the concerns of the
voiceless and marginalised. The WCCC continues its engagements with cultural communities
through interactions and open days at the facilities. This serves to gauge the needs of
communities and expand the scope of the WCCC’s operations. This is especially applicable to
the rural facilities. The cultural facilities stimulate and enrich the well-being of individuals and
allow users of the service to discover themselves.
The Department provides the necessary support to the Commission to ensure that it fulfils its
legislative mandate and continues to advise the MEC on the promotion of arts and culture in
the Western Cape. A review of all provincial public entities has been concluded. The
moratorium placed on the registration of new cultural councils was lifted. There are currently
24 registered cultural councils on the WCCC database. During the period under review the
WCCC held three networking sessions for the registered cultural councils.
The following six registered cultural councils were financially supported to fund their cultural
projects:
NO. CULTURAL COUNCILS AMOUNT
1 Cochoqua Cultural Council R30 000
2 Gouriqua Cultural Council R15 000
3 Griqua National Conference Cultural Council R30 000
4 Hessequa Cultural Council R19 760
5 Intsika Yamanyange Cultural Council R25 000
6 Nyahbinghi House of Paarl Cultural Council R30 000
Total R149 760
The following cultural facilities are managed and maintained by the Commission: Bien Donne
Manor House and Groot Drakenstein Cultural Facility (Simondium, Paarl); Okkie Jooste Cultural
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Facility (Stellenbosch); Melkbos Cultural Centre and Melkbos Oppiesee (Melkbosstrand);
Schoemanspoort Cultural Facility (Oudtshoorn); and Koekenaap Cultural Facility (Vredendal).
The table below indicates the numbers of persons who have utilised the facilities over the last
two years:
CULTURAL FACILITY 2013/14 2014/15
Groot Drakenstein cultural facility 5 618 4 512
Koekenaap cultural facility 625 586
Melkbos Cultural Centre 4 169 3 754
Melkbos Oppiesee cultural facility 3 351 3 619
Okkie Jooste cultural facility 9 535 8 785
Schoemanspoort cultural facility 2 261 1 459
Total 25 559 22 715
2.2. Organisational environment
In terms of section 13 of the Western Cape Cultural Commission and Cultural Councils Act,
1998, officials of the Department of Cultural Affairs and Sport are assigned to do the
administrative work of the WCCC. The WCCC’s secretariat is located within the Department’s
arts and culture component. DCAS also provides financial support and takes care of
procurement and payments. Plenary sessions of the WCCC take place once a quarter. The
WCCC committees (Executive; Research and Analysis; Facilities; and Cultural Council) make
recommendations for consideration by the plenary.
The operational term of the WCCC IS a three - year term. It started with 13 members on 15 April
2012 and expired on 15 April 2015.
Dr Willem Andreas Boezak (deputy chairperson: WCCC) assumed the chairperson position for
the remaining period of office.
2.3. Key policy developments and legislative changes
The following policies have been updated:
The review of the registration and de-registration of Cultural Councils Policy commenced.
The Revenue and Utilisation Policy is under review due to the demand from client organisations
which are not in the arts and culture organisations but could increase our revenue stream.
2.4. Strategic Outcome Oriented Goals
The promotion, development and transformation of cultural activities in the Western Cape
through:
encouraging higher utilisation of cultural facilities;
encouraging the use of cultural facilities by more diverse groups;
promoting cultural warmth through dialogue with cultural councils; and
promoting socially inclusive programmes.
Strategic Outcome-Orientated Goal 1 Fully functional, safe, well maintained and accessible cultural
facilities.
Goal Statement To ensure access, consistent maintenance and diverse utilisation
of cultural facilities.
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Strategic Outcome-Orientated Goal 2 Promoting social dialogue and promoting cultural warmth amongst
diverse cultural councils and groups.
Goal Statement To promote respect for, and appreciation of, cultural diversity in the
Western Cape.
Strategic Outcome-Orientated Goal 3 Creating an environment conducive to social inclusion through a
variety of activities.
Goal Statement To ensure the promotion, development and preservation of arts and
culture in the Western Cape.
The targets of the WCCC as per the APP were fully achieved.
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3. PERFORMANCE INFORMATION BY PROGRAMME/ ACTIVITY/ OBJECTIVE
The aims of the Cultural Commission are to preserve, promote and develop culture in the
Western Cape, in accordance with a policy determined by the Provincial Minister.
In order to achieve its aims, the Western Cape Cultural Commission:
(1) manages the registration and de-registration of cultural councils which are voluntary
associations of persons based on the principle of freedom of association and which
represents a community or communities sharing a common cultural and language
heritage in the Western Cape;
(2) provides funding for cultural projects, conferences and research executed by
registered cultural councils; and
(3) controls, manages, develops and maintains moveable and immoveable property
placed under its supervision in terms of section 2(1)(a) or (b) of the Act.
3.1 Strategic objectives
Strategic objectives Actual
Achievement
2013/14
Planned
Target
2014/15
Actual
Achievement
2014/15
Deviation from
planned target
to Actual
Achievement
for 2014/15
Comment on
deviations
The preservation, promotion
and development of arts
and culture through cultural
councils, the management
of cultural facilities, research
and analysis.
27 27 27 None None
Programme: Western Cape Cultural Commission
The WCCC provides access to cultural facilities and provides support to cultural councils for all
inhabitants of the Western Cape.
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3.2 Key performance indicators, planned targets and actual achievements
Performance Indicator Actual
Achievement
2013/14
Planned
Target
2014/15
Actual
Achievement
2014/15
Deviation from
planned target
to Actual
Achievement for
2014/15
Comment on
deviations
1.1 Number of events to
improve access, and to
promote networking,
social inclusion and
cultural warmth
3 3 3 None
None
1.3 Number of facilities
upgraded and
maintained to ensure
suitability and safety for
users
7 7 7 None
None
1.4 Number of plenary,
subcommittee and
strategic meetings to
advise the Minister
17 17 17 None
None
During the period under review the WCCC held three networking sessions for the registered
cultural councils. All seven facilities were maintained to ensure suitability and safety for users.
The WCCC held seventeen meetings as scheduled.
Strategy to overcome areas of under performance
All planned targets were achieved as set out for the financial year 2014/15.
Changes to planned targets
None.
Linking performance with budgets
2014/2015 2013/2014
Programme /activity
/objective
Budget
Actual
Expenditure
(Over)/Under
Expenditure
Budget
Actual
Expenditure
(Over)/Under
Expenditure
R’000 R’000 R’000 R’000 R’000 R’000
Goods and services 2 499 2,619 (120) 2 937 2 611 326
Total 2 499 2,619 (120) 2 937 2 611 326
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4. REVENUE COLLECTION
2014/2015 2013/2014
Sources of revenue
Estimate
Actual
Amount
Collected
Over /(Under)
Collection
Estimate
Actual
Amount
Collected
Over/
(Under)
Collection
R’000 R’000 R’000 R’000 R’000 R’000
Other Operating Income 1,947 1,753 (194) 2 349 1 909 (442)
Transfer 263 363 100 250 250 -
Interest income 289 281 (8) 338 248 (90)
Total 2 499 2 397 (102) 2 937 2 405 (532)
The transfer payment from DCAS is utilised for the administration of the committee as well as for
cultural councils. The income generated from users of the cultural facilities is used for the
maintenance and upgrade of the seven facilities.
4.1 Capital investment
Not applicable
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PART C: GOVERNANCE
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1. INTRODUCTION
Governance, Risk Management and Compliance are three pillars that work together for the
purpose of assuring that the Entity meets its objectives. Compliance with the Entity’s policies
and procedures, laws and regulations which translates into strong and efficient Governance
is considered key to the Entity’s success.
This report provides an overview of the Governance embedded in the Entity.
2. PORTFOLIO COMMITTEES
The committees of the Provincial Parliament that have oversight of the WCCC are the
Standing Committee on Community Safety, Cultural Affairs and Sport and the Standing
Committee on Public Accounts (SCOPA).
Standing Committee on Public Accounts (SCOPA)
Date of Hearing Matter Under Consideration
4 November 2014 Briefing by the Auditor-General and Audit Committee on the Annual Report of
Western Cape Cultural Commission
18 February 2015 Western Cape Cultural Commission presentation of 1st 2nd and 3rd quarterly reports
10 March 2015 Western Cape Cultural Commission’s APP and Budget for 2015/16 was presented
3. EXECUTIVE AUTHORITY
Quarterly Performance Report 31 July 2014, 31 October 2014, 31 January 2015, 30 April 2015
In- year Monitoring Report 31 July 2014, 31 October 2014, 31 January 2015, 30 April 2015
4. THE WESTERN CAPE CULTURAL COMMISSION
The importance and purpose of the Board
The legislative mandate of the Western Cape Cultural Commission is to preserve, promote
and develop culture in the Western Cape, in accordance with the Western Cape Cultural
Commission and Cultural Councils Act, 1998.
The WCCC amongst other must:
a) Consider the registration and deregistration of cultural councils;
b) Control, manage, develop and maintain moveable or immoveable property placed
under its supervision; and
c) Perform such other functions as the Provincial Minister may assign to the Commission.
The role of the Board is as follows:
The Western Cape Cultural Commission may assist cultural council/s by:
a) Subsidising culturally related projects, research and conferences for which a cultural
council has applied;
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b) Promoting and co-ordinating national and international intercultural contact; and
c) Providing information to preserve, promote and develop culture.
Board Charter
The Western Cape Cultural Commission does not have a formal charter but is guided by the
Western Cape Cultural Commission and Cultural Councils Act (Act 14 of 1998).
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Composition of the Board
Name Designation (in
Terms of the Public
Entity Board
Structure)
Date
Appointed
Date
Resigned
Qualifications Area of Expertise Board
Directorships
Other
Committees
No. of
Meetings
Attended
Dr Willem
Andreas
Boezak
Deputy
Chairperson
15 April 2012 n/a Dipl. Social Work; Licentiate in
Theology; Master’s Degree in
Theology; Th. Drs (Social Ethics)
Performing arts; literary arts;
humanities (history, art and
cultural history); involvement
of youth in culture; cultural
industries (cultural tourism,
visual arts and crafts); music,
communication and
storytelling
None None 20
Lizo Cecil
Dani
Chairperson:
Cultural Councils
Committee
15 April 2012 n/a Labour relations; project
management
Literary arts humanities
(history, art and cultural
history); involvement of youth
in culture; cultural industries
(cultural tourism, visual arts
and crafts); cultural/
traditional museums
None None 16
Johann du
Plessis
Member: Research
and Analysis
Committee
15 April 2012 15 May 2013 BA (FA and HED) Cultural industries (cultural
tourism, visual arts and crafts);
curator; consultant, educator
None None None
Adv.
Jacques
du Preez
Deputy
Chairperson:
Cultural Facilities
Committee
15 April 2012 n/a LLB, LLM, Cert. SA Tax Law Humanities (history, arts and
cultural history), language
and education
None None 1
Anthony le
Fleur
Member: Cultural
Facilities
Committee
15 April 2012 n/a Chairperson: Griqua National
Conference of SA, 1989;
Executive Member: National
Khoi and San Council, 1999;
Deputy Chairperson: Southern
Cape Khoi Council, 2010
Performing arts; humanities
(history, art and cultural
history); involvement of youth
in culture
None None 11
Annual Report for 2014/15 Financial Year
Western Cape Cultural Commission
25
Name Designation (in
Terms of the Public
Entity Board
Structure)
Date
Appointed
Date
Resigned
Qualifications Area of Expertise Board
Directorships
Other
Committees
No. of
Meetings
Attended
Linda
Marques
Member: Cultural
Councils
Committee
15 April 2012 n/a Dipl. (General Business
Practice/ Public Relations); Arts
development manager, KKNAF
Performing arts; involvement
of youth in culture; cultural
industries (cultural tourism,
visual arts and crafts)
None Member:
National Arts
Council
9
Janene
Mostert
Member: Research
and Analysis
Committee
15 April 2012 6 February
2015
Dipl. Fine Arts; Dipl. Higher
Education
Humanities (history, art and
cultural history) cultural
industries (cultural tourism,
visual arts and crafts)
None None 5
Wandisile
Mlulami
Ngeyi
Member: Cultural
Facilities
Committee
15 April 2012 n/a BA; Dipl. History and Xhosa
Methods; Cert. Sports Leader,
National Sports Council; Cert.
Whole School Management;
Dipl. Labour Law; Dipl. Industrial
Relations; Dipl. Personnel and
Training
Performing arts humanities
(history, art and cultural
history)
None None None
Mervyn
Smith
Chairperson 15 April 2012 (Deceased
November
2014)
Lawyer; Board member and
Chairperson/ Director:
Artscape; Former President:
Cape Law Society; Former
President: SA Jewish Board of
Deputies; Chairperson: Board of
Trustees, SA Holocaust and
Genocide Foundation; Life
President: Bellville Cricket Club;
Friend: South African National
Gallery
Performing arts None None None
Annual Report for 2014/15 Financial Year
Western Cape Cultural Commission
26
Name Designation (in
Terms of the Public
Entity Board
Structure)
Date
Appointed
Date
Resigned
Qualifications Area of Expertise Board
Directorships
Other
Committees
No. of
Meetings
Attended
Sibongile
Somdaka
Member: Cultural
Councils
Committee
15 April 2012 30 May 2013 Nat. Dipl. Public Relations
Management; media
coordinator: World Cup 2010
fundraising gala event; media
coordinator: FIFA Mandela 89th
birthday match at Newlands;
promotion and marketing of
associations, SAFA Western
Province; business
development manager;
marketing and advertising
executive
Involvement of youth in
culture
None None None
Marianne
Thamm
Member: Research
and Analysis
Committee
15 April 2012 1 January
2014
Dipl. Journalism; arts critic/
columnist/ editor and cultural
activist
Performing arts; literary arts None None None
Riaan
Narshall
Visman
Member /
Chairperson (from
1January 2014):
Research and
Analysis Committee
15 April 2012 19 February
2015
B Drama; freelance artist; writer
of drama; arts development
practitioner; educator
Performing arts; involvement
of youth in culture;
management of cultural
facilities
None None 11
John
Cornelius
Witbooi
Chairperson:
Cultural Facilities
Committee
15 April 2012 n/a Dipl. General Business Practice/
Public Relations; arts
development manager: KKNAF
Performing arts; involvement
of youth in culture; cultural
industries (cultural tourism,
visual arts and crafts)
None None 12
Annual Report for 2014/15 Financial Year
Western Cape Cultural Commission
27
Committees
Committee No. of meetings held No. of members Name of members
Plenary Session 5 8 Lizo Cecil Dani
Linda Marques Wilson
Willem Andreas Boezak
John Cornelius Witbooi
Jacques Du Preez
Anthony Le Fleur
Riaan Narshall Visman
Janene Mostert
Cultural Councils 4 3 Lizo Cecil Dani
Linda Marques Wilson
Willem Andreas Boezak
Cultural Facilities 4 3 John Cornelius Witbooi
Jacques Du Preez
Anthony Le Fleur
Research and Analysis 4 4 Riaan Narshall Visman
Janene Mostert
Linda Marques Wilson
Willem Andreas Boezak
Remuneration of WCCC members
The service benefit packages for office-bearers of certain statutory and other institutions are
defined by the Minister of Finance and described in a Provincial Treasury Circular. The
Chairperson`s rate is R404 per hour, the Deputy Chairperson`s rate is R285 per hour and the
rate for members is R247 per hour.
Name
Remuneration
R’000
Other
disbursements
(Travel and
Subsistence)
R’000
Total
R’000
Boezak WA 12 2 14
Dani LC 9 29 38
Du Preez J 1 1 2
LE Fleur A 6 40 46
Mostert J 2 1 3
Visman RN 6 1 7
Wilson LM 3 12 15
Witbooi JC 7 8 15
Total 46 94 140
Annual Report for 2014/15 Financial Year
Western Cape Cultural Commission
28
5. RISK MANAGEMENT
The Accounting Authority (AA) for the Entity takes responsibility for implementing Enterprise Risk
Management (ERM) in accordance with the National Treasury Public Sector Risk Management Framework
(PSRMF) and the Directorate Enterprise Risk Management (D:ERM) in the Department of the Premier (DotP)
provides a centralised strategic support service to the Entity.
In compliance with the National Treasury Public Sector Risk Management Framework (PSRMF) and to
further embed risk management within the Entity, the Western Cape Government (WCG) has adopted an
ERM Policy which sets out the WCG’s overall intention with regard to ERM. The Entity adopted an ERM
Strategy, approved by the Accounting Authority on 17 July 2014, and an ERM Implementation Plan,
approved by the Accounting Authority on 8 May 2014. The ERM Implementation Plan gave effect to the
WCG ERM policy and Entity ERM Strategy and outlines the roles and responsibilities of management and
staff in embedding risk management in the Entity.
The Entity assessed significant risks that could have an impact on the achievement of its objectives, both
strategic and programme risks, on a quarterly basis. Risks were prioritised based on its likelihood and
impact (inherently and residually) and additional mitigations were agreed upon to reduce risks to
acceptable levels. New/emerging risks were identified during the quarterly review processes.
The Entity established an Enterprise Risk Management Committee (ERMCO) to assist the Accounting
Authority in executing his responsibilities relating to risk management. The Committee operates under a
Terms of Reference approved by the Accounting Officer for the Department of Cultural affairs and Sport
on 17 July 2014. ERMCO ratified the strategic and programme risk registers and recommended further
action where relevant.
The Audit Committee provided the independent oversight of the Entity’s system of risk management. The
Audit Committee was furnished with Quarterly ERM progress reports and Entity’s risk profiles and registers to
execute their independent oversight role. The Audit Committee’s evaluation of the risk management
process is in relation to the progress of implementation of the Entity’s Annual ERM Implementation Plan
and strategic risks faced by the Entity and their relevant risk response/treatment strategies.
6. INTERNAL CONTROL UNIT
It is the responsibility of the Accounting Authority to continually assess and evaluate internal controls to
ensure that the control activities in place are effective, efficient and transparent and updated when
necessary. To achieve this, quarterly key control meetings were held with the Auditor-General,
Annual Report for 2014/15 Financial Year
Western Cape Cultural Commission
29
programme managers of the Department of Cultural Affairs and Sport and the Provincial Minister. This is an
ongoing process to ensure that the Department obtains clean audits.
7. INTERNAL AUDIT AND AUDIT COMMITTEES
Internal Audit provides management with independent, objective assurance and consulting services
designed to add value and to continuously improve the operations of the Entity. It assists the Entity to
accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the
effectiveness of Governance, Risk Management and Control processes. The following key activities are
performed in this regard:
Assess and make appropriate recommendations for improving the governance processes in
achieving the Entity’s objectives;
Evaluate the adequacy and effectiveness and contribute to the improvement of the risk
management process;
Assist the Accounting Authority in maintaining efficient and effective controls by evaluating those
controls to determine their effectiveness and efficiency, and by developing recommendations for
enhancement or improvement.
The following assurance engagements were approved in the 2014/15 Internal Audit Plan:
Information Systems Audit: SLIMS & PASTEL
The Audit Committee is established as an oversight body, providing independent oversight over
governance, risk management and control processes in the Entity, which include oversight and
responsibilities relating to:
Internal Audit function;
External Audit function (Auditor General of South Africa - AGSA);
Entity Accounting and reporting;
Entity Accounting Policies;
Review of AGSA management and audit report;
Review of Entity In year Monitoring;
Entity Risk Management;
Internal Control;
Pre-determined objectives;
Ethics and Forensic Investigations.
Annual Report for 2014/15 Financial Year
Western Cape Cultural Commission
30
The table below discloses relevant information on the audit committee members:
Name Qualifications Internal or
external
If internal,
position in
the
department
Date appointed Date
Resigned
No. of
Meetings
attended
Mr Ronnie
Kingwill
BCom, CTA,
CA(SA)
External n/a 01 January 2013 n/a 8
Mr Mervyn
Burton
B Compt; B
Compt (Hons);
CA(SA)
External n/a 01 January 2012
01 January 2015
(2nd term)
n/a 8
Ms Judy
Gunther
BCompt ,
Masters in Cost
Accounting,
CIA; AGA;
CRMA
External n/a 01 January 2013 n/a 8
Mr Louw van
der Merwe
CA(SA); ACMA;
CIA; CISA;
CRMA
External n/a 01 January 2013 n/a 8
Mr Francois
Barnard
BProc, BCompt
(Honours);
Postgrad
Diploma in
Auditing;
MComm (Tax);
CA(SA)
External n/a 01 January 2013 n/a 5
8. COMPLIANCE WITH LAWS AND REGULATIONS
The systems, policies and processes are in place to ensure compliance with laws and regulations.
Templates are developed which ensure effective monitoring.
Annual Report for 2014/15 Financial Year
Western Cape Cultural Commission
31
9. FRAUD AND CORRUPTION
The Western Cape Government adopted an Anti-Corruption Strategy which confirms the Province’s zero
tolerance stance towards fraud and corruption. The Entity has an approved Fraud Prevention Plan and a
Fraud Prevention Implementation plan which gives effect to the Fraud Prevention Plan.
Various channels for reporting allegations of fraud and corruption exist and these are described in detail in
the Provincial Anti-Corruption Strategy and the Entity’s Fraud Prevention Plan. Each allegation received
by the Provincial Forensic Services (PFS) is recorded in a Case Management System which is used as a
management tool to report on progress made with cases relating to the Entity and generating statistics for
the Province and Entity. We protect employees who blow the whistle on suspicions of fraud, corruption
and theft if the disclosure is a protected disclosure (i.e. meets statutory requirements e.g. was made in
good faith). The opportunity to remain anonymous is afforded to any person who would like to report acts
of fraud, theft and corruption and should they do so in person, their identities are kept confidential by the
person to whom they are reporting.
Once fraud or corruption is confirmed, after completion of an investigation, the relevant employees who
were implicated in these acts are subjected to a disciplinary hearing. In all such instances, the WCG
representative initiating the disciplinary proceedings is required to recommend dismissal of the employee
concerned. Where prima facie evidence of criminal conduct is detected, a criminal matter is reported at
the South African Police Services.
At the end of the financial year, no (zero) matters were reported in respect of the Entity.
10. MINIMISING CONFLICT OF INTEREST
WCCC ensures that there are no conflicts of interest by insisting that a Declaration of Interest (WCBD4
form) is obtained from every supplier not registered on the Western Cape Supplier Database. Before doing
business with suppliers who are registered on the database, checks are done to verify that their WCBD4
declarations are not more than 12 months old.
Provincial Treasury is assisting entities to reduce the risk of conflicts of interest where owners or directors of
companies are also public servants in the Western Cape. This is done by providing information from
PERSAL (the Personnel Salary System) about public servants who are registered as owners or directors of
companies. The entity ensures that such persons possess a Remunerative Work Outside the Public Service
(RWOPS) approval letter before doing business with them.
The entity has not found any conflict of interest with any business concluded with suppliers. If such a
conflict were to be discovered, the matter will be treated as a fraudulent Supply Chain Management
activity and, after a due diligence investigation, the supplier will be identified as a “non-preferred” service
provider.
11. CODE OF CONDUCT
The policy implemented by DCAS incorporates the WCCC. The purpose of the Code of Conduct is to
promote a high standard of professional ethics in the workplace. WCCC strives to adhere and comply
with the content of the Code. Employees are made aware of the content of the Code of Conduct
through, among other things, the compulsory induction of all newly appointed employees. The Code was
distributed to all employees as a reminder to continue promoting high standards of professional ethics in
the workplace. If and when the content of the code is breached, managers make use of progressive
discipline as necessary. More serious offences are referred to the Corporate Services Centre (Directorate
Employee Relations) for formal disciplinary procedures.
Annual Report for 2014/15 Financial Year
Western Cape Cultural Commission
32
In addition, the members of Western Cape Cultural Commission are obliged to sign and adhere to a code
of conduct pertaining to their area of responsibility.
12. HEALTH, SAFETY AND ENVIRONMENTAL ISSUES
The policy implemented by DCAS incorporates the WCCC. Health and safety issues are addressed by
conducting monthly inspections at DCAS Head Office and annual audit inspections at all other offices of
the Department. Contingency plans and business continuity plans have been compiled for all the offices.
The managers at all offices have been appointed as health and safety risk coordinators, safety marshals,
first aiders and fire-fighters and trained.
Annual fire drills are conducted at offices in the Cape Town city centre in collaboration with the
Department of Community Safety and the Disaster Risk Management Department of the City of Cape
Town which monitor and provide comment in respect of all processes.
13. COMPANY /BOARD SECRETARY
Not applicable to the public entity
14. SOCIAL RESPONSIBILITY
Not applicable to the public entity
15. AUDIT COMMITTEE REPORT
We are pleased to present our report for the financial year ended 31 March 2015
Audit Committee Responsibility
The Audit Committee reports that it has complied with its responsibilities arising from Section 51 (1) (a) of
the Public Finance Management Act and Treasury Regulation 27.1. The Audit Committee also reports that
it has adopted appropriate formal terms of reference as its Audit Committee terms of reference, has
regulated its affairs in compliance with these terms and has discharged all its responsibilities as contained
therein.
The Effectiveness of Internal Control
The entity is serviced by the Department of Cultural Affairs and Sport and no internal control deficiencies
were reported at the Entity level.
In-Year Management and Quarterly Performance Reports
The Entity has reported monthly and quarterly to the Treasury as is required by the PFMA.
The Audit Committee is satisfied with the content and quality of the quarterly financial and performance
reports prepared and issued by the Accounting Officer of the Entity during the year under review.
Annual Report for 2014/15 Financial Year
Western Cape Cultural Commission
33
Evaluation of Financial Statements
The Audit Committee has:
reviewed and discussed the audited Annual Financial Statements as presented in the annual
report, with the Auditor-General and the Accounting Officer;
reviewed the Auditor-General’s management report and management’s responses thereto;
considered changes to the accounting policies and practices and where applicable these are
reported in the annual financial statements;
reviewed the Entities processes to ensure compliance with legal and regulatory provisions;
reviewed the information on pre
determined objectives as reported in the annual report;
reviewed material adjustments resulting from the audit of the Entity and
reviewed and where appropriate recommended changes to the interim financial statements as
presented by the Entity for the six months ending 30 September 2014
Internal Audit
The Audit Committee remains concerned about the adequacy of internal audit resources to ensure
complete coverage of high risk areas.
The combined assurance approach will continue to be applied to effectively focus limited internal audit
resources on the most relevant risk areas.
Auditor-General’s Report
We have reviewed the entities’ implementation plan for audit issues raised in the previous year and we
are satisfied that the matters have been addressed as reported by the Auditor-General.
The Audit Committee has met with the Auditor-General and the Entity to ensure that there are no
unresolved issues emanating from the regulatory audit.
The Audit Committee concurs and accepts the conclusions of the Auditor-General on the annual
financial statements and is of the opinion that the audited annual financial statements be accepted and
read together with the report of the Auditor-General.
Appreciation
The Audit Committee wishes to express its appreciation to the Management of the Entity, the Auditor-
General and the Corporate Assurance Branch for the co-operation and information they have provided
to enable us to compile this report.
_______________________
Ronnie Kingwill
Chairperson of the Social Cluster Audit Committee
Western Cape Cultural Commission: Western Cape Government
11 August 2015
Annual Report for 2014/15 Financial Year
Western Cape Cultural Commission
34
PART D: HUMAN RESOURCE
MANAGEMENT
Annual Report for 2014/15 Financial Year
Western Cape Cultural Commission
35
INTRODUCTION
These statistics are reported on in the Annual Report of the Department of Cultural Affairs and Sport.
Annual Report for 2014/15 Financial Year
Western Cape Cultural Commission
36
PART E: FINANCIAL INFORMATION
Annual Report for 2014/15 Financial Year
Western Cape Cultural Commission
37
1. Report of the auditor-general to the Western Cape Provincial
Parliament on the Western Cape Cultural Commission
Introduction
1. I have audited the financial statements of the Western Cape Cultural Commission set out on
pages 40 to 64, which comprise the statement of financial position as at 31 March 2015, the
statement of financial performance, statement of changes in net assets, cash flow statement and
statement of comparison of budget and actual amounts for the year then ended, as well as the
notes, comprising a summary of significant accounting policies and other explanatory information.
Accounting authority’s responsibility for the financial statements
2. The accounting authority is responsible for the preparation and fair presentation of these financial
statements in accordance with the South African Standards of Generally Recognised Accounting
Practice (SA Standards of GRAP), the requirements of the Public Finance Management Act of
South Africa, 1999 (Act No. 1 of 1999) (PFMA) and section 15(5) of the Western Cape Cultural
Commission and Cultural Councils Act, 1998 (Act No. 14 of 1998) (WCCCA), and for such internal
control as the accounting authority determines is necessary to enable the preparation of financial
statements that are free from material misstatement, whether due to fraud or error.
Auditor-general’s responsibility
3. My responsibility is to express an opinion on these financial statements based on my audit. I
conducted my audit in accordance with International Standards on Auditing. Those standards
require that I comply with ethical requirements, and plan and perform the audit to obtain
reasonable assurance about whether the financial statements are free from material
misstatement.
4. An audit involves performing procedures to obtain audit evidence about the amounts and
disclosures in the financial statements. The procedures selected depend on the auditor’s
judgement, including the assessment of the risks of material misstatement of the financial
statements, whether due to fraud or error. In making those risk assessments, the auditor considers
internal control relevant to the entity’s preparation and fair presentation of the financial
statements in order to design audit procedures that are appropriate in the circumstances, but not
for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. An
audit also includes evaluating the appropriateness of accounting policies used and the
reasonableness of accounting estimates made by management, as well as evaluating the overall
presentation of the financial statements.
5. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis
for my audit opinion.
Opinion
6. In my opinion, the financial statements present fairly, in all material respects, the financial position
of the Western Cape Cultural Commission as at 31 March 2015 and its financial performance and
cash flows for the year then ended, in accordance with the SA Standards of GRAP and the
requirements of the PFMA and the WCCCA.
Annual Report for 2014/15 Financial Year
Western Cape Cultural Commission
38
Report on other legal and regulatory requirements
7. In accordance with the Public Audit Act of South Africa, 2004 (Act No. 25 of 2004) (PAA) and the
general notice issued in terms thereof, I have a responsibility to report findings on the reported
performance information against predetermined objectives for selected objective presented in
the annual performance report, non-compliance with legislation and internal control. The
objective of my tests was to identify reportable findings as described under each subheading but
not to gather evidence to express assurance on these matters. Accordingly, I do not express an
opinion or conclusion on these matters.
Predetermined objectives
8. I performed procedures to obtain evidence about the usefulness and reliability of the reported
performance information for the following selected objective presented in the annual
performance report of the public entity for the year ended 31 March 2015:
Objective: the preservation, promotion and development of arts and culture through
cultural councils, the management of cultural facilities, research and analysis on page 18.
9. I evaluated the reported performance information against the overall criteria of usefulness and
reliability.
10. I evaluated the usefulness of the reported performance information to determine whether it was
presented in accordance with the National Treasury’s annual reporting principles and whether the
reported performance was consistent with the planned objective. I further performed tests to
determine whether indicators and targets were well defined, verifiable, specific, measurable, time
bound and relevant, as required by the National Treasury’s Framework for managing programme
performance information (FMPPI).
11. I assessed the reliability of the reported performance information to determine whether it was valid,
accurate and complete.
12. I did not identify any material findings on the usefulness and reliability of the reported performance
information for the objective: the preservation, promotion and development of arts and culture
through cultural councils, the management of cultural facilities, research and analysis.
Additional matter 13. Although I identified no material findings on the usefulness and reliability of the reported
performance information for the selected objective, I draw attention to the following matter:
Achievement of planned targets 14. Refer to the annual performance report on page 18 for information on the achievement of the
planned targets for the year.
Compliance with legislation 15. I performed procedures to obtain evidence that the public entity had complied with applicable
legislation regarding financial matters, financial management and other related matters. I did not
Annual Report for 2014/15 Financial Year
Western Cape Cultural Commission
39
identify any instances of material non-compliance with specific matters in key legislation, as set out
in the general notice issued in terms of the PAA.
Internal control 16. I considered internal control relevant to my audit of the financial statements, annual performance
report and compliance with legislation. I did not identify any significant deficiencies in internal
control.
Cape Town
29 July 2015
Annual Report for 2014/15 Financial Year
Western Cape Cultural Commission
40
ANNUAL FINANCIAL STATEMENTS
for the year ended 31 March 2015
STATEMENT OF FINANCIAL POSITION as at 31 March 2015
Figures in Rand
NOTES
2015
R’000
2014
R’000
ASSETS
Current Assets
Cash and cash equivalents 2
4,655 4,928
Receivables from exchange transactions 3
4 13
TOTAL ASSETS 4,659 4,941
LIABILITIES
Current liabilities
Payables from exchange transactions
Income received in advance
4
4
307
177
116
428
TOTAL LIABILITIES
484 544
NET ASSETS
Accumulated surplus
4,175 4,397
TOTAL NET ASSETS 4,659 4,941
Annual Report for 2014/15 Financial Year
Western Cape Cultural Commission
41
ANNUAL FINANCIAL STATEMENTS
for the year ended 31 March 2015
STATEMENT OF FINANCIAL PERFORMANCE for the year ended 31 March 2015
Figures in Rand
NOTES
2015
R’000
2014
R’000
REVENUE
Revenue from non-exchange transactions
5.1
363
250
Revenue from exchange transactions
5.2
2,034 2,155
TOTAL REVENUE 2,397 2,405
EXPENDITURE
Audit fees 6 (188) (203)
Members fees 8 (46) (59)
Administrative expenses 9 (75) (138)
Transfers and subsidies: expenses 10 (150) (210)
Other operating expenses 11 (2,160) (2,063)
TOTAL EXPENDITURE
(2,619)
(2,673)
DEFICIT FOR THE YEAR
(222)
(268)
Annual Report for 2014/15 Financial Year
Western Cape Cultural Commission
42
ANNUAL FINANCIAL STATEMENTS
for the year ended 31 March 2015
STATEMENT OF CHANGES IN NET ASSETS
Accumulated
surplus
R’000
Total
Equity
R’000
Balance at 01 April 2013
4,665
4,665
Deficit for the year
(268)
(268)
Balance at 01 April 2014
4,397
4,397
Deficit for the year
(222)
(222)
Balance at 31 March 2015
4,175
4,175
Annual Report for 2014/15 Financial Year
Western Cape Cultural Commission
43
ANNUAL FINANCIAL STATEMENTS
for the year ended 31 March 2015
CASH FLOW STATEMENT
Figures in Rand
NOTES
2015
R’000
2014
R’000
Cash flows from operating activities
Cash receipts
2,057
2,291
Cash paid (2,611) (2,746)
Cash used in operations 7 (554) (455)
Interest received 281 248
Net decrease in cash and cash equivalents
(273)
(207)
Cash and cash equivalents at the beginning of
the year
4,928
5,135
Total cash and cash equivalents at the end of
the year 2
4,655
4,928
Annual Report for 2014/15 Financial Year
Western Cape Cultural Commission
44
ANNUAL FINANCIAL STATEMENTS
for the year ended 31 March 2015
STATEMENT OF COMPARISON OF BUDGET AND ACTUAL AMOUNTS
Description
Approved
budget
R’000
Actual amounts
on comparable
basis
R’000
Difference
between final
budget & actual
R’000
Difference
% Explanation of significant variances (greater than 5%)
REVENUE
Transfers & subsidies 263 363 100 38% Additional funding was received from DCAS.
Other operating income 1,947 1,753 (194) (10%) Decrease in usage of facilities.
Interest income 289 281 (8) (3%)
TOTAL REVENUE 2,499 2,397 (102)
EXPENDITURE
Members fees 100 46 54 54% Members resigned which led to no quorum being met for scheduled meetings.
Administration expenses 82 75 7 9% Directly linked to fewer meetings held.
Audit fees 250 188 62 25% The cost of the audit was less than anticipated.
Transfers and subsidies 250 150 100 40% There were fewer applications for financial assistance.
Other operating expenses 1,817 2,160 (343) (19%) The cost for repairs & maintenance at the facilities exceeded the original
budget.
TOTAL EXPENDITURE 2,499 2,619 (120)
NET EFFECT - (222) (222)
Annual Report for 2014/15 Financial Year
Western Cape Cultural Commission
45
NOTES TO THE ANNUAL FINANCIAL STATEMENTS
for the year ended 31 March 2015
The approved budget covers the year from 1 April 2014 to 31 March 2015. The financial statements are prepared on the accrual basis using a
classification on the nature of expenses in the statement of financial performance. The financial statements differ from the budget, which is
approved on the cash basis using the same classification. Variances above 5% are regarded as significant and are explained in the Statement
of Comparison of Budget and Actual amounts above.
A reconciliation between the actual amounts on a comparable basis as presented in the statement of comparison of budget and actual
amounts and the actual amounts in the cash flow statement for the year ended 31 March 2015 is presented below. The financial statements and
budget documents are prepared for the same year. There is a basis difference: the budget is prepared on a cash basis and the financial
statements on the accrual basis.
RECONCILIATION OF ACTUAL AMOUNTS ON A COMPARABLE BASIS AND ACTUAL AMOUNTS IN THE FINANCIAL STATEMENTS
Description Operating
R’000
Total
R’000
Actual amount on comparable basis as presented
in the budget and actual comparative statement
-
-
Basis differences (222) (222)
Timing differences - -
Entity differences - -
Actual amount in the cash flow statement (222) (222)
Annual Report for 2014/15 Financial Year
Western Cape Cultural Commission
46
NOTES TO THE ANNUAL FINANCIAL STATEMENTS
for the year ended 31 March 2015
1. ACCOUNTING POLICIES
1.1 PRESENTATION OF FINANCIAL STATEMENTS
The financial statements have been prepared in accordance with the following
policies, which have been applied consistently in all material aspects, unless
otherwise indicated. However, where appropriate and meaningful, additional
information has been disclosed to enhance the usefulness of the Financial
Statements and to comply with the statutory requirements of the Public Finance
Management Act, Act 1 of 1999 (as amended by Act 29 of 1999), and the Treasury
Regulations issued in terms of the Act:
1.1.1 Basis of preparation
The financial statements have been prepared in accordance with the effective
Standards of Generally Recognised Accounting Practices (GRAP) including any
interpretations, guidelines and directives issued by the Accounting Standards Board.
The financial statements have been prepared under the historical cost convention
except as disclosed in the accounting policies below. The accounting policies set
out below, where applicable to the Entity, have been applied consistently to all
years presented in these financial statements, unless otherwise stated.
Standards of GRAP effective for the reporting year:
GRAP ref. Description GRAP ref. Description
GRAP 1* Presentation of Financial
Statements GRAP 18 Segment reporting
GRAP 2* Cash Flow Statements GRAP 19* Provisions, Contingent Liabilities
and Contingent Assets
GRAP 3*
Accounting Policies,
Changes in Accounting
Estimates and Errors
GRAP 21* Impairment of Non-cash-
generating Assets
GRAP 4* The effects of Changes in
Foreign Exchange Rates GRAP 23
Revenue from Non-exchange
Transactions (Taxes and Transfers)
Annual Report for 2014/15 Financial Year
Western Cape Cultural Commission
47
GRAP 5* Borrowing Costs GRAP 24
Presentation of Budget
Information in Financial
Statements
GRAP 6*
Consolidated and
Separate Financial
Statements
GRAP 25 Employee benefits
GRAP 7* Investments in Associates GRAP 26 Impairment of Cash-generating
Assets
GRAP 8* Interests in Joint Ventures GRAP 27* Agriculture (replaced GRAP 101)
GRAP 9* Revenue from Exchange
Transactions GRAP 31
Intangible Assets (replaced GRAP
102)
GRAP 10*
Financial Reporting in
Hyperinflationary
Economies
GRAP
100*
Non-current Assets Held for Sale
and Discontinued Operations
GRAP 11* Construction Contracts GRAP 103 Heritage Assets
GRAP 12* Inventories GRAP 104 Financial Instruments
GRAP 13* Leases GRAP 105 Transfers of functions between
entities under common control
GRAP 14* Events after the Reporting
Date
GRAP 106 Transfers of functions between
entities not under common
control
GRAP 16* Investment Property GRAP 107 Mergers
GRAP 17* Property, Plant and
Equipment
*As revised.
Standards of GRAP that may be used in developing an accounting policy:
GRAP ref. Description
GRAP 32 Service concession arrangements: Grantor
GRAP 108 Statutory receivables
Standards of GRAP that may be used to disclose information in the financial
statements:
GRAP ref. Description
GRAP 20 Related Party Disclosure*
* For the current financial year and consistent with previous years IPSAS 20 was used
for related party disclosures.
Annual Report for 2014/15 Financial Year
Western Cape Cultural Commission
48
ANNUAL FINANCIAL STATEMENTS
for the year ended 31 March 2015
The preparation of financial statements in conformity with GRAP requires
management to make judgements, estimates, and assumptions that affect the
application of policies and reported amounts of assets and liabilities, income and
expenses.
The estimates and assumptions are based on historical experience and various other
factors that are believed to be reasonable under the circumstances, the results of
which form the basis of making judgements about carrying values of assets and
liabilities that are not readily apparent from other sources. Actual results may differ
from these estimates. The estimates and underlying assumptions are reviewed on an
ongoing basis. Revisions to accounting estimates are recognised in the year in which
the estimate is revised if the revision affects only that year or in the year of the
revision and future years if the revision affects both current and future years.
1.2.1 The cash flow statement can only be prepared in accordance with the direct
method.
1.2.2 Specific information has been presented separately on the statement of
position such as:
(a) Receivables from non-exchange transactions including taxes and
transfers;
(b) Taxes and transfers payable;
(c) Trade and other payables from non-exchange transactions.
1.3 PRESENTATION CURRENCY
The functional currency of the entity is South African Rand. These annual financial
statements are presented in South African Rand. All amounts have been rounded to
the nearest thousand (1 000) Rand.
Annual Report for 2014/15 Financial Year
Western Cape Cultural Commission
49
ANNUAL FINANCIAL STATEMENTS
for the year ended 31 March 2015
1.4. GOING CONCERN ASSUMPTION
These annual financial statements are prepared on a going concern basis.
1.5. REVENUE
Revenue is measured at the fair value of the consideration received or receivable.
Revenue is recognised when it is probable that future economic benefits or service
potential will flow to the entity and when the amount of revenue can be reliably
measured, and specific criteria have been met for the Entity’s activities. Revenue
from the rendering of services is recognised in surplus or deficit in proportion to the
stage of completion of the transaction at the reporting date. The amount is not
considered to be reliably measurable until all contingencies relating to the
transaction have been resolved.
1.5.1 Revenue from non-exchange transactions
1.5.1.1 Unconditional grants
An unconditional grant is recognised in revenue when the grant becomes
receivable.
1.5.1.2 Conditional grants and receipts
Revenue received from conditional grants, donations and funding are recognised as
revenue to the extent that the Entity has complied with any of the criteria, conditions
or obligations embodied in the agreement. To the extent that the criteria, conditions
or obligations have not been met, a liability is recognised.
Interest earned on investments is treated in accordance with grant conditions. If it is
payable to the grantor it is recorded as part of the liability and if not, it is recognised
as interest earned in the statement of financial performance.
Grants that compensate the Entity for expenses incurred are recognised in surplus or
deficit on a systematic basis in the same years in which the expenses are recognised.
Annual Report for 2014/15 Financial Year
Western Cape Cultural Commission
50
1.5.1.3 Services in-kind
Services in-kind are services provided by individuals to entities, without charge, but
may be subject to stipulations. Public Entity staff provide valuable support to the
Entity in achieving its objectives; however, the service provided cannot be measured
reliably and therefore it is not recognised in the statement of financial performance
or statement of financial position.
The nature of the service is disclosed in the notes to the financial statements, related
parties.
1.5.2 Revenue from exchange transactions
Revenue received from interest on investments and current bank account.
1.6 FOREIGN CURRENCIES
Transactions denominated in foreign currencies are translated at the rate of
exchange ruling on the transaction date. Monetary items denominated in foreign
currencies are translated at the rate of exchange ruling at the reporting date. Gains
or losses arising on translation are charged against surplus/deficit.
1.7 EXPENDITURE
1.7.1 Financial transactions in assets and liabilities
Debts are written off when identified as irrecoverable. Debts written off are limited to
the amount of savings and /or under spending of appropriated funds. The write off
occurs at year end or when funds are available.
No provision is made for irrecoverable amounts but amounts are disclosed as a
disclosure note.
All other losses are recognised when authorisation has been granted for the
recognition thereof.
NOTES TO THE ANNUAL FINANCIAL STATEMENTS
for the year ended 31 March 2015
Annual Report for 2014/15 Financial Year
Western Cape Cultural Commission
51
1.7.2 Fruitless and wasteful expenditure
Fruitless and wasteful expenditure is recognised as an asset in the statement of financial position
until such time as the expenditure is recovered from the responsible person or written off as
irrecoverable in the statement of financial performance.
1.7.3 Irregular expenditure
Irregular expenditure is recognised as expenditure in the statement of financial
performance.
If the expenditure is not condoned by the relevant authority it is treated as an asset
until it is recovered or written off as irrecoverable.
1.7.4 Transfers and subsidies
Transfers and subsidies are recognised as an expense when the final authorisation for
payment is effected on the system (by no later than 31 March of each year).
1.8 FINANCIAL INSTRUMENTS
The financial instruments of the Entity are categorised as either financial assets or
liabilities.
1.8.1 Financial assets
A financial asset is any asset that is cash or a contractual right to receive cash. The
Entity has the following types of financial assets as reflected on the face of the
statement of financial position or in the notes thereto:
Trade and other receivables
Cash and cash equivalents
In accordance with GRAP 104, the financial assets of the Entity are classified as
follows into the categories allowed by this standard:
NOTES TO THE ANNUAL FINANCIAL STATEMENTS
for the year ended 31 March 2015
Annual Report for 2014/15 Financial Year
Western Cape Cultural Commission
52
Type of financial Asset Categorised in terms of GRAP 104
Trade and other receivables Loans and Receivables
Cash and cash equivalents Loans and Receivables
1.8.1.1 Loans and receivables
Loans and receivables are recognised initially at cost which represents fair value.
After initial recognition, financial assets are measured at amortised cost, using the
effective interest method less an allowance for impairment.
They are included in current assets, except for maturities greater than 12 months,
which are classified as non-current assets.
1.8.2 Financial liabilities
A financial liability is a contractual obligation to deliver cash or another financial
asset to another entity. The financial liabilities of the Entity are trade and other
payables as reflected on the face of the statement of financial position and the
notes thereto.
There are two main categories of financial liabilities, the classification based on how
they are measured. Financial liabilities may be measured at:
Fair value through surplus or deficit; or
Amortised cost
Financial liabilities that are measured at fair value through surplus or deficit are
stated at fair value, with any resulted gain or loss recognised in the statement of
financial performance. Any other financial liability should be classified as financial
liabilities that are not measured at fair value through surplus or deficit and are initially
measured at fair value, net of transaction costs.
Other financial liabilities are subsequently measured at amortised cost using the
effective interest method, with interest expense recognised on an effective yield
basis.
NOTES TO THE ANNUAL FINANCIAL STATEMENTS
for the year ended 31 March 2015
Annual Report for 2014/15 Financial Year
Western Cape Cultural Commission
53
1.9 PROPERTY, PLANT AND EQUIPMENT
1.9.1 Recognition and measurement
All items of plant and equipment are stated at historical cost less accumulated
depreciation and accumulated impairment losses. Items of plant and equipment
acquired at no or a nominal cost are initially recognised at fair value at the date of
acquisition and are subsequently carried at the initial determined fair value less
accumulated depreciation and impairment losses. When parts of an item of plant
and equipment have different useful lives, they are accounted for as separate items
(major components) of plant and equipment.
The cost of an item of plant and equipment comprises its purchase price, including
import duties and non-refundable purchase taxes, and any directly attributable
costs incurred in the acquisition, establishment and installation of such assets so as to
bring them to a working condition for their intended use.
This excludes assets funded from government grants. The cost price of assets funded
from government grants are reduced by the government grant relating to that asset.
1.9.2 Subsequent costs
Subsequent costs are included in the asset’s carrying amount or recognised as a
separate asset, as appropriate, only when it is probable that future economic
benefits associated with the item will flow to the entity and the cost of the item can
be measured reliably. The carrying amount of the replaced part is derecognised. All
other repairs and maintenance costs are charged to the statement of financial
performance during the financial year in which they are incurred.
Each part of an item of plant and equipment with a cost that is significant in relation
to the total cost of the item shall be depreciated separately.
NOTES TO THE ANNUAL FINANCIAL STATEMENTS
for the year ended 31 March 2015
Annual Report for 2014/15 Financial Year
Western Cape Cultural Commission
54
1.9.3 Depreciation
Depreciation is recognised in surplus or deficit on a straight-line basis over the estimated useful life
of each part of an item of plant and equipment at the following rates:
Depreciation rates used are: Per annum
Computers and computer software 33.3%
Vehicles 20%
Equipment 25%
Depreciation begins when an asset is available for use and ceases at the earlier of
the date that the asset is derecognised or classified as held for sale in accordance
with GRAP 100.
Where the carrying amount of an asset is greater than its estimated recoverable
amount, it is written down immediately to its recoverable amount.
1.9.4 Asset useful lives and residual values
Plant and equipment is depreciated over its useful life taking into account residual
values where appropriate. The actual useful lives of the assets and residual values
are assessed annually and may vary depending on a number of factors. In re-
assessing asset useful lives, factors such as technological innovation, product life
cycles and maintenance programmes are taken into account. Residual value
assessments consider issues such as future market conditions, the remaining life of the
asset and projected disposal values.
NOTES TO THE ANNUAL FINANCIAL STATEMENTS
for the year ended 31 March 2015
Annual Report for 2014/15 Financial Year
Western Cape Cultural Commission
55
NOTES TO THE ANNUAL FINANCIAL STATEMENTS
for the year ended 31 March 2015
1.9.5 De-recognition
An item of plant and equipment is derecognised on disposal or when no future
economic benefits or service potential are expected from its continued use or
disposal. The carrying amounts of assets are written off on disposal (calculated as the
difference between the net disposal proceeds and the carrying amount of the
asset) is included in the statement of financial performance in the year the asset is
derecognised.)
1.10 IMPAIRMENT OF ASSETS
The assets are considered for impairment if there is a reason to believe that
impairment may be necessary. An impairment loss is recognised for the amount by
which the asset’s carrying amount exceeds its recoverable amount. The recoverable
amount is the higher of an asset’s fair value less costs to sell and value in use. For the
purpose of assessing impairment, assets are grouped at the lowest levels for which
there are separately identifiable cash flows (‘cash-generating units’). Assets that
have been identified as being impaired are reviewed at each reporting date.
1.11 CRITICAL ACCOUNTING ESTIMATES AND JUDGEMENTS
The Entity makes estimates and assumptions concerning the future. The resulting
accounting estimates will, by definition, seldom equal the related actual results.
Estimates and judgements are continually evaluated and are based on historical
experience and other factors, including expectations of future events that are
believed to be reasonable under the circumstances. The estimates and assumptions
that have a significant risk of causing a material adjustment to the carrying amounts
of assets and liabilities within the next financial year are discussed below.
1.11.1 Provision for impairment of receivables
An estimate for the impairment of receivables is made when collection of the full
amount is no longer probable. The provision for impairment debt shall be calculated
on trade receivables only. The total impairment provision shall be calculated either
by individual debtor or at least per risk category.
Annual Report for 2014/15 Financial Year
Western Cape Cultural Commission
56
NOTES TO THE ANNUAL FINANCIAL STATEMENTS
for the year ended 31 March 2015
Figures in Rand 2015
R’000
2014
R’000
1.12 VAT & POSSIBLE EXEMPTIONS
The entity is exempt from VAT registration. However, if any funding is received that
requires the entity to register as a VAT Vendor, such application will be lodged.
2. CASH AND CASH EQUIVALENTS
Cash and cash equivalents consist of:
Bank balance 560
689
Short-term deposits 4,095 4,239
4,655 4,928
Credit quality of cash at bank and short term deposits, excluding cash on hand
Cash and cash equivalents comprise cash and short-term, highly liquid investments
that are held with registered banking institutions with maturities of three months or
less and that are subject to significant interest rate risk. The carrying amount of these
assets approximates to their fair value.
3. RECEIVABLES FROM EXCHANGE TRANSACTIONS
Trade and other receivables
Accrued interest
-
4
4
9
4 13
Trade and other receivables are classified as loans and other receivables. The fair
value of trade and other receivables transactions approximate their fair value.
4. PAYABLES FROM EXCHANGE TRANSACTIONS
Trade payables 307 116
Income received in advance 177 428
484 544
Trade and other payables are classified as a financial liability. The fair value of trade
and other payables transactions approximate their fair value.
Annual Report for 2014/15 Financial Year
Western Cape Cultural Commission
57
NOTES TO THE ANNUAL FINANCIAL STATEMENTS
for the year ended 31 March 2015
Figures in Rand 2015
R’000
2014
R’000
5. REVENUE
Revenue from Non-exchange transactions
Transfers and Subsidies received 363 250
363 250
Revenue from Exchange transactions
Interest income 281 248
Fees from facilities 1,749 1,871
Other operating income 4 36
2,034 2,155
2,397
2,405
6. Audit fees
External Audit 188 203
188
203
7. Cash generated (used in) operations
Deficit before taxation (222) (268)
Annual Report for 2014/15 Financial Year
Western Cape Cultural Commission
58
NOTES TO THE ANNUAL FINANCIAL STATEMENTS
for the year ended 31 March 2015
Figures in Rand 2015
R’000
2014
R’000
Adjustment for:
Interest received (281) (248)
Changes in working capital:
Trade and other receivables 9 36
Trade and other payables (60) 25
(554) (455)
8. Members fees
Commission members
Boezak WA 12 9
Dani LC 9 9
Du Preez 1 4
Le Fleur A 6 5
Mostert J 2 4
Ngeyi WM - 2
Smith MM - 7
Thamm M - 4
Visman RN 6 3
Wilson LM 3 7
Witbooi JC 7 5
46 59
Annual Report for 2014/15 Financial Year
Western Cape Cultural Commission
59
NOTES TO THE ANNUAL FINANCIAL STATEMENTS
for the year ended 31 March 2015
Figures in Rand 2015
R’000
2014
R’000
9. Administrative expenses
Bank charges 6 6
Entertainment 23 72
Printing, stationery and publications 46 60
75 138
10. Transfers and subsidies
Cultural Councils 150 210
150 210
11. Other operating expenses
Advertising 32 2
Consulting, contractors & specialised services - 55
Courier and delivery services 1 2
Donations (Assets) 51 49
Equipment less than R5 000¹ 51 5
Maintenance, repairs & running costs 210 362
Property expenses² 1,518 1,252
Seminars and symposiums - 12
Staff training - 9
Stores / Consumables 180 164
Subscriptions 9 -
Annual Report for 2014/15 Financial Year
Western Cape Cultural Commission
60
NOTES TO THE ANNUAL FINANCIAL STATEMENTS
for the year ended 31 March 2015
Figures in Rand 2015
R’000
2014
R’000
11. Other operating expenses cont’
Travel & subsistence 94 147
Uniforms and protective clothing 14 4
2,160 2,063
¹Crockery, cutlery and mattresses were replaced.
²Certain facilities were retiled, carpeted and painted.
To ensure effective asset management, this function is centralised within the
Department. For the year under review, as compared to the previous year, assets
were transferred to the Department of Cultural Affairs and Sport. Grap 17, Property,
plant and equipment (derecognition of assets) was applied to account for the
effect of the donation at carrying value as at 31 March 2015. The effect of the
donated assets is included in the deficit.
12. Property plant and equipment
Plant and Equipment
Additions 51
Disposal of Assets (51)
Carrying Value - -
Annual Report for 2014/15 Financial Year
Western Cape Cultural Commission
61
NOTES TO THE ANNUAL FINANCIAL STATEMENTS
for the year ended 31 March 2015
13. Related parties
Relationships
Primary funder Department of Cultural Affairs and Sport
Strategic partner Heritage Western Cape
Strategic partner Western Cape Language Committee
Nature of relationship
Officials of the Department of Cultural Affairs and Sport in the Western Cape fulfill the
executive and administrative functions associated with the Western Cape Cultural
Commission.
The Entity occupies the accommodation of the Department of Cultural Affairs and
Sport and has access to the use of their assets including the security services
provided by the Department of Community Safety.
Related party balances
Related party transactions:
Income received from related parties 2015 2014
Department of Cultural Affairs and Sport 363 250
14. Risk Management
Market risk
The entity’s activities expose it to a variety of financial risks: market risk (fair value
interest rate risk, cash flow interest rate risk), credit risk and liquidity risk.
The entity is not exposed to market risk, due to it being required to settle creditors
within 30 days of receiving an invoice as required by the treasury regulations and the
PFMA.
Annual Report for 2014/15 Financial Year
Western Cape Cultural Commission
62
NOTES TO THE ANNUAL FINANCIAL STATEMENTS
for the year ended 31 March 2015
Liquidity risk
Liquidity risk is the risk that the entity will not be able to meet its financial obligations
as they fall due. In terms of its borrowing requirements, the entity ensures that
adequate funds are available to meet its expected and unexpected financial
commitments. All outstanding Accounts payable balances are due within 30 days of
the reporting date.
Sensitivity analysis
At 31 March 2015, if the interest rates on variable rate financial instruments had been
1% higher/lower with all other variables held constant, post tax surplus for the year
would have been R46, 793 higher/lower.
Interest rate risk
The entity’s risk profile consists of fixed and floating rate loans and bank balances
which exposes the entity to fair value interest rate risk and cash flow interest rate risk
and can be summarized as follows:
Financial Assets
Trade and other receivables are at a fixed rate of interest. Management manages
interest rate risk by negotiating beneficial rates on floating rate loans and where
possible using fixed rate loans. Management also has a policy balancing the interest
on asset loans with the interest payable on liabilities.
Cash flow interest rate risk
Financial Current Due Due Due Due Total
Instrument 1-30 days 31-60
days
61- 90 days 91+
days
2015 Trade and other
receivables – normal
credit terms
4 - - - - 4
Provision for bad debts - - - - - -
Net amount 4 - - - - 4
Past due but not provided
for
- - - - - -
Annual Report for 2014/15 Financial Year
Western Cape Cultural Commission
63
NOTES TO THE ANNUAL FINANCIAL STATEMENTS
for the year ended 31 March 2015
Figures in Rand 2015
R’000
2014
R’000
2014 Trade and other
receivables – normal
credit terms
13 - - - - 13
Provision for bad debts - - - - - -
Net amount 13 - - - - 13
Past due but not
provided for - - - - - -
Financial Instrument Current Due in
less
than
Due in
one to
Due in
two to
Due in
three
to
Due
after
one
year
two
years
three
years
four
years
four
years
Cash in current
Banking institutions -
4,654 - - - -
Trade and other
Payables – extended
Credit terms
- (484)
- - - -
Net amount
4,170
Past due but not
provided for - - - - - -
Annual Report for 2014/15 Financial Year
Western Cape Cultural Commission
64
Credit risk
Credit risk refers to the risk that the counterparty will default on its contractual
obligations resulting in financial loss to the entity. The entity has adopted a policy of
only dealing with creditworthy parties.
Credit risk consists mainly of cash deposits, cash equivalents, derivative financial
instruments and trade debtors. The entity only deposits cash with major banks with
high quality credit standing and limits exposure to any one counter-party.
No credit limits were exceeded during the reporting year, and management does
not expect any losses from non-performance by these counterparties.
Maximum exposure to Credit Risk
The entity’s exposure to credit risk with regards to loans and receivables is limited to
the amounts on the balance sheet.
NOTES TO THE ANNUAL FINANCIAL STATEMENTS
for year ended 31 March 2015
INgxelo yoNyaka yoNyakamali ka2014/15
IKhomishini yeNkcubeko yeNtshona Koloni
2
Isiqulatho
ICANDELO A: INKCAZELO NGOKUBANZI ……… ......................................................................................... 4
1. INGCACISO NGOKUBANZI NGAMAQUMRHU OLUNTU ..………………………….………………….......5
2. ULUHLU LWEZIFINYEZO/ IZISHUNQULELO …….. ........................................................................................... 6
3. IMBULAMBETHE KASIHLALO ........................................................................................................................... 7
4. ISISHWANKATHELO SEGOSA ELIYINTLOKO ELILAWULAYO ........................................................................ 8
5. Inkcazo yoxanduva nokuqinisekisa ukuchaneka kwengxelo ................................................................ 9
6. ISISHWANKATHELO SEQHINGA .................................................................................................................. 10
6.1. Umbono………. ............................................................................................................................. 10
6.2. Umnqophiso .................................................................................................................................. 10
6.3. Iimpawu zentsulungeko .............................................................................................................. 10
7. Izigunyaziso zomthetho nezinye ................................................................................................................ 10
8. UBUME BEQUMRHU ...................................................................................................................................... 13
ICANDELO B: INKCAZELO NGENDLELA YOKWENZA .................................................................................. 14
1. INGXELO YOMPHICOTHI-ZINCWADI: IINJONGO EZISEKWE KWANGAPHAMBILI .............................. 15
2. UHLAHLELO LOBUME .................................................................................................................................... 15
2.1. Imeko-bume yonikezelo lweenkonzo ...................................................................................... 15
2.2. Imeko yokusebenza kweQumrhu ............................................................................................. 16
2.3. Uphuhliso lwemigaqo-nkqubo engundoqo nonguqu ezisemthethweni ......................... 16
2.4. Iinjongo zeqhinga ezijolise kwiziphumo .................................................................................... 16
3. INGCACISO YENDLELA YOKUSEBENZA NGOKWENKQUBO/ UMSEBENZI/ INJONGO ....................... 18
4. Ukuqokelelwa kwengeniso-mali ............................................................................................................... 20
4.1. Utyalo-mali .................................................................................................................................... 20
ICANDELO C: ULAWULO ............................................................................................................................. 21
1. INTSHAYELELO .............................................................................................................................................. 22
2. IIKOMITI ZESEBE .............................................................................................................................................. 22
3. ULAWULO OLUGUNYAZISIWEYO ............................................................................................................... 22
4. IKHOMISHINI / IBHODI .................................................................................................................................. 22
5. ULAWULO LOMNGCIPHEKO ...................................................................................................................... 29
6. ICANDELO LOLAWULO LWANGAPHAKATHI ............................................................................................ 29
7. UPHICOTHO-ZINCWADI LWANGAPHAKATHI NEEKOMITI ZOPHICOTHO-ZINCWADI ......................... 29
8. UTHOTYELO LWEMITHETHO NEMIMISELO ................................................................................................. 30
9. UBUQHETSEBA NORHWAPHILIZO .............................................................................................................. 31
10. UKUNCITSHISWA KONGQUZULWANO LOMDLA ..................................................................................... 32
11. UMGAQO WOKUZIPHATHA ....................................................................................................................... 32
12. IMIBA YOKHUSELEKO LWEZEMPILO NEMIBA YOKUSINGQONGILEYO ................................................. 32
INgxelo yoNyaka yoNyakamali ka2014/15
IKhomishini yeNkcubeko yeNtshona Koloni
3
13. INKAMPANI /UNOBHALA WEBHODI ......................................................................................................... 32
14. UXANDUVA LOLUNTU................................................................................................................................... 32
15. INGXELO YEKOMITI YOPHICOTHO-ZINCWADI ........................................................................................ 33
ICANDELO D: ULAWULO LWEZABASEBENZI ............................................................................................... 33
1. INTSHAYELELO .............................................................................................................................................. 36
ICANDELO E: IINKCUKACHA ZEZIMALI………………………………………………………………….……..37
1. INGXELO YOMPHICOTHI-ZIMALI WANGAPHANDLE .............................................................................. 38
2. IINKCAZELO ZEZIMALI ZONYAKA …………………………………………………………….....………….. 41
3. INKCAZELO YOBUME BEZIMALI …………………………………………………………………………… 41
4. INGXELO Y OKUSETYENZISWA KWEMALI …...………………………………..……………………………..42
5. INKCAZO YOKUTSHINTSHILEYO KWII-ASETHI ……………………………………………………………… 43
6. INKCAZO NGENGENISO-MALI ……………………………………………………………………………… 44
7. INKCAZO-MALI YOTHELEKISO LWEZIXA-NEZIHLAHLO-LWABIWO-MALI NEYONA MALI IKHOYO
LWABIWO MALI NESIXA ESICHANEKILEYO ……………………………………………..………………… 45
8. UKULUNGELELANISA ISIXA ESICHANEKILEYO NGENDLELA YOKUTHELEKISA ISIXA ESICHANEKILEYO
………………………………………………………………………………………………………………. 45
9. AMANQAKU NGENKCAZO -MALI ZONYAKA ..…………………………………………………………… 46
INgxelo yoNyaka yoNyakamali ka2014/15
IKhomishini yeNkcubeko yeNtshona Koloni
4
ICANDELO A: INGCACISO NGOKUBANZI
INgxelo yoNyaka yoNyakamali ka2014/15
IKhomishini yeNkcubeko yeNtshona Koloni
5
1. INGCACISO NGOKUBANZI NGEQUMRHU LOLUNTU
IGAMA ELIBHALISIWEYO: IKhomishIni yeNkcubeko yaseNtshona Koloni
INOMBOLO YOBHALISO (UKUBA IKHONA): Ayikho
IDILESI : 3rd Floor, Protea Assurance Building
Greenmarket Square
CAPE TOWN, 8001
IDILESI YEPOSI: Private Bag X9067
CAPE TOWN
8001
INOMBOLO YOMNXEBA/ ZOMNXEBA: 021 483 9717
INOMBOLO YEFEKSI: 021 483 9711
IDILESI YE-IMEYILE: [email protected]
IDILESI YEWEBHU: www.westerncape.gov.za
ABAPHICOTHI-ZINCWADI BANGAPHANDLE: UMphicothi-zimali Jikelele woMzantsi Afrika
OONOBHANKA: Nedbank
INKAMPANI/ UNOBHALA WEBHODI: Clement Williams
INgxelo yoNyaka yoNyakamali ka2014/15
IKhomishini yeNkcubeko yeNtshona Koloni
6
2. ULUHLU LWEZIFINYEZO/IZISHUNQULELO
AGSA UMphicothi-zincwadi Jikelele woMzantsi Afrika
MEC ILungu leBhunga eLilawulayo
BBBEE UXhotyis lwezoQoqosho lwaBamnyama oluNatyisiweyo
CEO iGosa eliLawulayo eliyiNtloko
CFO iGosa leziMali eliyiNtloko
PFMA uMthetho wezoLawulo lweziMali zoLuntu
TR iMimiselo yoLondolozo-mali
MTEF iSigaba esiPhakathi esiza kusetyenziselwa ukuchitha imali
SMME Amashishini aphakathi amancinci namancinci
SCM uLawulo lweeNtengo
WCCC iKhomishini yeNkcubeko yeNtshona Koloni
DCAS iSebe leMicimbi yeNkcubeko neMidlalo
WCCCA UMthetho iWestern Cape Cultural Commission and Cultural Councils
Act
PAA UMthetho iPublic Audit Act
FMPPI Isikhokelo sokulawula iinkcukacha zokusebenza kwenkqubo
INgxelo yoNyaka yoNyakamali ka2014/15
IKhomishini yeNkcubeko yeNtshona Koloni
7
3. IMBULAMBETHE KASIHLALO
Oyena ndoqo womsebenzi weKhomishIni yeNkcubeko yeNtshona
Koloni kukugcina, ukukhuthaza nokuphuhlisa inkcubeko kuzo zonke
Iinkalo zayo. Ngeli lixa zinokwenzeka iindlela zokudityaniswa kwenkonzo
ezixakileyo phakathi kwezinto ezahlukileyo ukwakha isizwe, eyona nto
sijonge kuyo isezizinto ezingqamene neNtshona Koloni, ukutsho oko
inkcubeko engaqhelekanga ngokwembonakalo yomhlaba.
IKhomishini yeNkcubeko yaseNtshona Koloni iwenza kakuhle eyenza
uphando nehlalutyayo ijonge ukuhlalutya okusingqongileyo nefuthe
lako,ngeli xesha iiKomiti zeBhunga leNkcubeko zijonge kumabhunga
enkcubeko abhalisiweyo. IKomiti yeZibonelelo ijongana nokulungiswa kwezixhobo zenkcubeko
okuqhubekayo.
Unyaka-mali lo ube nengxaki yokusweleka kukasihlalo weKhomishini yeNkcubeko yeNtshona
Koloni. IKhomishini iqinisekisile ukuba lo mbono wenzeka kakuhle kwaye umyalelo osemthethweni
weKhomishini yeNkcubeko yaseNtshona Koloni ulandelwa ngempumelelo. Ukongeza, amalungu
eKhomishini ayeka umsebenzi ngenxa yezibophelelo zomsebenzi.
Ubudlelwane obuhle babenziwe baze bajongwa kakuhle ngeenkcubeko zasekuhlaleni. Iqhinga
kubudlelwane namabhunga ezenkcubeko nokuzibandakanya neKhomishini yaMalungelo
eNkcubeko, eNkolo nawoLwimi aququzelelwa ukuze ukuqinisa kuqiniswe ubudlelwane .
Ngalo nyaka mali uphantsi kohlolo, iimvavanyo rhoqo zenziwa kwimithombo yenkcubeko
ezisixhenxe. Ingeniso-mali nohlolo lomgaqo-nkqubo osetyenziswayo waqala kwaze
kwalungelelaniswa irhafu yemithombo.
Inkolelo ‘yobushushu benkcubeko’ ivunyiwe yaze yaphunyezwa ngokwesibophelelo esityikitywe
ziinkokheli zemveli, iinkokheli neeforam ezathi zaqalwa ukuxhasa iintsuku ezi-16 kuchaswa
impatho- gadalala kubantwana nakumakhosikazi. IKhomishini ixhase amabhunga
amathandathu enkcubeko ukuba enze iinkqubo zawo kakuhle. Amanye amalungu eKhomishini
ayeyile kwezi nkqubo.
Ixesha laleKhomishini lifikelele esiphelweni kodwa isiseko esomeleleyo sakhiwe ukuze ikwazi
ukungena iKhomishini yeNkcubeko yaseNtshona Koloni ikhona imigaqo-nkqubo ehlaziyiweyo.
Sibe nenyhweba yokusebenza nabaphathiswa ababini ababe neendlela zokukhokhela zabo
ezizodwa baze basikhokhela ngobuchule. Umbulelo ongazenzisiyo kuwo wonke umsebenzi
weSebe nakwiziPhatha- mandla zonke ezenze igalelo elikhulu ukuqhubela phambili iinjongo
zeKhomishini yeNkcubeko yaseNtshona Koloni.
Ibe liwonga kum ukuba yinxalenye yamashishini azimeleyo kule minyaka mithathu idlulileyo.
Dr. Willem Andreas Boezak
uSihlalo: iKhomishini yeNkcubeko yaseNtshona Koloni
29 kuCanzibe 2015
Gq. Willem Andreas Boezak
INgxelo yoNyaka yoNyakamali ka2014/15
IKhomishini yeNkcubeko yeNtshona Koloni
8
4. ISISHWANKATHELO ESIFUTSHANE SEGOSA ELIYINTLOKO ELILAWULAYO
IKhomishini yeNkcubeko yaseNtshona Koloni ikuluhlu loMthetho woLawulo
lwezeMali yoLuntu, uMthetho 1 wonyaka ka-199 njengoludwe lwenkqubo
lwesithathu lwamashishini azimeleyo karhulumente kwaye isebenza kwimida
yeKhomishini yeNkcubeko yaseNtshona Koloni noMthetho wamaBhunga
eNkcubeko kuphela, uMthetho 14 wonyaka ka-1998.
Uxanduva lokuqala lweKhomishini yeNkcubeko yaseNtshona Koloni
kukuphucula owona myalelo usemthethweni womsebenzi wobugcisa
nenkcubeko leSebe leMicimbi yeNkcubeko neMidlalo. Ubudlelwane
bentsebenziswano ngokunikezela ngeenkonzo bukhona phakathi
kweKhomishini yeNkcubeko yaseNtshona Koloni neSebe leMicimbi yeNkcubeko
neMidlalo.
IKhomishini yeNkcubeko yaseNtshona Koloni igcine uphicotho zincwadi
olungafanelekekanga iminyaka emine ilandelelana kwaye ndicela ukuvakalisa umbulelo wam
kumalungu eKhomishini nabasebenzi ngenkxaso yabo engagungqiyo nemizamo ebenegalelo
kwesi siphumo.
Isixa semali esiyi R363 000 yayisuka kwingxowa –mali yeSebe leMicimbi yeNkcubeko neMidlalo
isiya kwiKhomishini yeNkcubeko yaseNtshona Koloni ukuze zikwazi ukwenza kakuhle umyalelo
wazo osemthethweni. Ukongeza, isixa esisisi-R1 749 000 safunyanwa ngokusebenzisa izixhobo.
Ngonyaka ophantsi kohlolo kwenziwa ububhetele obubheke phaya kwixabiso lobuhle lezixhobo
ukwenzela abasebenzisi inzolo nendawo ekhuselekileyo. Ngeli xesha yonke imizamo isenziwa
ukuqinisekisa ukuba abasebenzisi bakhuselekile, iKhomishini yayijongene nokunyuka kokuqhekeza
kwimithombo. Amanyathelo okhuseleko aphuculwa kwaze kwaqeshwa oonogada bokhuseleko
ababonakalayo ukuncedisa.
Icandelo le-ICT likwiphulo lokujonga ukuba ingasebenza na inkqubo eza kusetyenziswa apho
umntu ebhalisa phambi kwexesha kwaye iza kuphuculwa ngokwesicwangciso.
IKhomishini yeNkcubeko yaseNtshona Koloni iwaxhasile amabhunga enkcubeko ngemali
nangolawulo. Amabhunga amathandathu enkcubeko enze izicelo zokuxhaswa ngemali kwaye
ancedwa ukuze akwazi ukwenza iinkqubo zawo zenkcubeko kakuhle.
UMthetho uyachaza ukuba iKhomishini yeNkcubeko yaseNtshona Koloni mayigcine konke
okungocwangciso-mali kubhalwe phantsi cacileyo, imali engenileyo nenkcitho, okubandakanya
imali, zonke iimpahla zexabiso namatyala. Amashishini azimeleyo karhulumente ayahambelana
nenkqubo yokufumana abanikezeli nkonzo bakarhulumente esetyenziswayo. Iifomu zokubhalisa
zikhutshwa rhoqo kubanikezeli nkonzo kwiingingqi ezisemaphandleni ukubhalisa kuvimba
weenkcukacha yesebe. IKhomishini yeNkcubeko yaseNtshona Koloni ijonge ukuphucula indlela
yokwenza nomthamo wamabhunga enkcubeko ukugcina imithombo nokucebisa kungenelelo
ukuxhobisa abantu basekuhlaleni.
Ixesha lale Khomishini ikhoyo liphele ngomhla we-15 kuTshazimpuziKuTshazimpuzi 2015 kwaye
nenkqubo yokuchonga amalungu amatsha sele iqalile.
_________________
Jane Moleleki
iGosa elinoxanduva
IKhomishini yeNkcubeko yaseNtshona Koloni
29 kuCanzibe 2015
Jane Moleleki
iGosa elinoxanduva
INgxelo yoNyaka yoNyakamali ka2014/15
IKhomishini yeNkcubeko yeNtshona Koloni
9
5. INKCAZO YOXANDUVA NOKUQINISEKISA UKUCHANEKA KWENGXELO YONYAKA
Ngolwam ulwazi nenkolelo ndiyakuqinisekisa oku kulandelayo:
Yonke ingcaciso nezixa mali ezichaziweyo kule ngxelo yonyaka ziyafana neNkcazo
yeZemali Yonyaka eziphicothwe nguMphicothi zincwadi Jikelele.
Le Ngxelo Yonyaka iphelele, icacile kwaye akukho nto ishiyiweyo kuyo.
Le Ngxelo Yonyaka ilungiswe ngokwe zikhokhelo ezikhutshwe nguNondyebo weSizwe.
Iinkcazo Zemali zoNyaka (Isigaba E) zilungiswe ngokoMthetho woLawulo lweZemali
yoLuntu womnyaka ka-1999 ( uMthetho 1 ka-1999) icandelo 55(1)(d) necandelo 28.2
esetyenziswa ngokwemigangatho yoMthetho kaNondyebo weSizwe kumashishini
azimeleyo woluntu.
USomagunya wocwangciso-mali unoxanduva lokulungisa iiNkcazo zeMali zoNyaka
nezigqibo ezenziwe kule ngcaciso.
USomagunya wocwangciso-mali unoxanduva lokuseka, azalisekise inkqubo The
Ayolawulo lwangaphakathi esele yenziwe ukulungiselela ukubonelela ngengqiniseko
ebonisa ubulungisa nentembeko yengcaciso yokwenza, ingcaciso ngabasebenzi
neeNkcazo zeMali zoNyaka.
Abaphicothi zincwadi bangaphandle babandakanywa ukuze babenoluvo
oluzimeleyo ngeeNkcazo Zemali zoNyaka.
Kolwethu uluvo, ingxelo yonyaka ibonisa ngokungenamkhathe indlela ekusetyenzwa
ngayo, ingcaciso ngendlela yokwenza, ingcaciso ngabasebenzi nemicimbi yezemali
yamashishini azimeleyo oluntu kunyaka mali ophele ngomhla wama-31 kweyoKwindla 2015.
Ozithobileyo
Jane Moleleki
iGosa elinoxanduva: Khomishini yeNkcubeko yaseNtshona Koloni
29 kuCanzibe 2015
Gqr. Willem Andreas Boezak
uSihlalo: Khomishini yeNkcubeko yaseNtshona Koloni
29 kuCanzibe 2015
INgxelo yoNyaka yoNyakamali ka2014/15
IKhomishini yeNkcubeko yeNtshona Koloni
10
6. ISISHWANKATHELO SEQHINGA
6.1. Umbono
Ukwenza igalelo ngokufezekileyo kuhlumo nophuhliso lwenkcubeko kwindawo
ezahlukeneyo kwiNtshona Koloni emanyeneyo.
6.2. Umnqophiso
Ukugcina, ukukhuthaza nokuphuhlisa inkcubeko eNtshona Koloni ngezi zinto zilandelayo:
ukubhalisa nokucinywa kwamabhunga enkcubeko;
isibonelelo soncedo lwezemali ukuze kubhaliswe amabhunga enkcubeko;
ulawulo, uphuhliso nolondolozo lwempahla ekunokuhanjwa nayo nekuhanjwayo
nayo lubekwe phantsi kweliso nguMphathiswa wePhondo;
ukwenza eminye imisebenzi oyinikwe nguMphathiswa wePhondo
nokucebisa uMphathiswa wePhondo ngoumgaqo-nkqubo.
6.3. Iimpawu zentsulungeko
Ubulungisa; Uxanduva; Isakhono sokukwazi ukwenza kakuhle; Ukukwazi ukuphendula;
Nokukhathalo.
7. IZIGUNYAZISO ZOMTHETHO NEZINYE
IKhomishini yeNkcubeko yaseNtshona Koloni yasekwa yiKhomishini yeNkcubeko yaseNtshona
Koloni noMthetho wamaBhunga eNkcubeko ka-1998 (uMthetho14 ka-1998). IKhomishini
yeNkcubeko yaseNtshona Koloni yabhalwa kuluhlu njengoLudwe lweNkqubo yesi-5, isigaba C
kumashishini azimeleyo woluntu ngomhla woku-1 kweyeSilimela 2001 phantsi koMthetho
woLawulo lweziMali zoLuntu ka-1999 (uMthetho 1 ka-1999.)
INgxelo yoNyaka yoNyakamali ka2014/15
IKhomishini yeNkcubeko yeNtshona Koloni
11
7.1 Izigunyaziso zoMgaqo-siseko
UMgaqo-siseko woMzantsi Afrika ka-1996
Icandelo 30: Ulwimi
nenkcubeko
IKhomishini yeNkcubeko yaseNtshona Koloni iququzelela amathuba ukwenzela
abantu baseNtshona Koloni baxhamle amalungelo abo enkcubeko bathethe
neelwimi zabo beyenza le nto ngeenkqubo neeprojekthi iKhomishini enikezela ngazo
nezixhasayo.
Icandelo 31: INkcubeko, iNkolo
noLwimi loLuntu
IKhomishini yeNkcubeko yaseNtshona Koloni kunyanzelekile ukuba iqinisekise iinkqubo
zayo neeprojekthi, ihlonipha iyantlukwano ngokwenkcubeko kubantu baseNtshona
Koloni.
Icandelo 41: Imithetho-siseko
karhulumente
wentsebenziswano
nobudlelwaneboorhulumente
IKhomishini yeNkcubeko yaseNtshona Koloni isebenzisana nazo zonke izinto
zikarhulumente ekwenzeni kakuhle umyalelo osemthethweni wayo.
IShedyuli 4: Imisebenzi
esebenzayo yemvumelwano
yeWonga eliseMthethweni
yeSizwe nePhondo
Imiba yenkcubeko:
IKhomishini yeNkcubeko yaseNtshona Koloni iyasebenzisana neSebe leMicimbi
yeNKcubeko neMidlalo likazwelonke uze unxulumanise amalungu karhulumente
ngokubhekisele kwimiba ehambelanayo yobugcisa, inkcubeko namafa.
Icandelo 195: Iimpawu
zentsulungeko neenqobo
ezilawula ulawulo
lukarhulumente
Amagosa eSebe leMicimbi yeNkcubeko neMidlalo anyanzelekile abambelele
ekulungiseleleni icandelo 195, elibonelela ngengcaciso yeempawu ezisulungekileyo
zedemokhrasi nemigaqo-siseko elawula ulawulo loluntu. Icandelo 195(1) (b) lifuna
kukhuthazwe ngempumelele uqoqosho nokusetyenziswa ngempumelelo
kwemithombo. Le nto ithetha ukuba iinkqubo ezenziwe kwicandelo likarhulumente
kufuneka zithobe ukuxhamla okukumgangatho ophezulu ubenakho ukufikeleleka
nangayiphi na indlela ube kwixabiso eliphantsi.
UMgaqo-siseko weNtshona Koloni ka-1977 (uMthetho 1 ka-1998)
Icandelo 70 Umthetho wePhondo kunyanzelekile ubonelele ngengxowa-mali efanelekileyo
ngemithombo kaRhulumente waseNtshona Koloni efumanekayo yebhunga
lenkcubeko okanye amabhunga ukwenzela abantu ekuhlaleni okanye uluntu
kwiphondo ababelana ngenkcubeko efanayo nelifa lolwimi.
Ukubhaliswa nokuxhaswa kwamabhunga enkcubeko:
IKhomishini yeNkcubeko yaseNtshona Koloni inikwe umsebenzi wokubhalisa
nokuxhasa ukubhalisa amabhunga enkcubeko. ISebe leMicimbi yeNkcubeko
neMidlalo inengqwalsela yeKhomishini yeNkcubeko yaseNtshona Koloni kwaye
ibonelele iKhomishini ngenkxaso kulawulo nakwezemali.
7.2 Umyalelo osemthethweni ngomthetho
Umthetho Isalathiso Uxanduva olungundoqo lweKhomishini yeNkcubeko
yaseNtshona Koloni
IKhomishini
yeNkcubeko
yaseNtshona
Koloni
namaBhunga
eNkcubeko
uMthetho, 1998
UMthetho14
ka-1998
Iinjongo ze Khomishini yeNkcubeko yaseNtshona Koloni kukugcina,
ukukhuthaza nokuphuhlisa inkcubeko eNtshona Koloni ngokomgaqo-nkqubo
oqinisekiswe liLungu leBhunga loLawulo [ilungu lephondo member of the )
iKomiti yoLawulo – umphathiswa wephondo]. Umyalelo osemthethweni
weKhomishini yeNkcubeko yaseNtshona Koloni kukucebisa ngokugcinwa,
ukukhuthazwa nophuhliso lobugcisa nenkcubeko eNtshona Koloni.
UMthetho
woLawulo
lweziMali, 1999
UMthetho 1 ka-
1999
Icandelo
55(1)(d)
IKhomishini yeNkcubeko yaseNtshona Koloni ingenisa ngekota ingxelo
yonyaka ngezinto ezenzileyo, yanikezela ngazo nenkcazo yezemali
ephicothiweyo esekelwe kwinjongo yobugcisa ngonyaka mali ngamnye.
INgxelo yoNyaka yoNyakamali ka2014/15
IKhomishini yeNkcubeko yeNtshona Koloni
12
7.3 Izigunyaziso zomgaqo-nkqubo
Utyalo lweSicwangciso-nkqubo somgaqo-nkqubo neziKhokelo zinika iKhomishini yeNkcubeko
yaseNtshona Koloni isakhelo sotyalo olwanelisayo oluxhasa inkqubo yokulawula imali
ngempumelelo. Eminye imigaqo-nkqubo ekhokela indlela ekwenziwa ngayo ichazwe apha
ngezantsi.
Imigaqo-nkqubo Inkcazelo
Indlela yokuziphatha
kwamalungu eKhomishini
yeNkcubeko yaseNtshona
Koloni
Ukukhuthaza umzekelo wokuziphatha ukuze ubonise intembeko kwiKhomishini
yeNkcubeko yaseNtshona Koloni.T.
Ukubhaliswa nokucinywa
koMgaqo-Nkqubo
wamaBhunga eNkcubeko
Ukunika ifuthe kumthetho-siseko wokuhlonipha, ukukokosa, ukuqinisekisa ukuba
umthetho-siseko oneempawu ezisulungekileyo uyagcinwa kwaye kukhuselwe
iyantlukwano yenkcubeko eNtshona Koloni nakuMzantsi Afrika uphela.
Umgaqo-nkqubo wengeniso-
mali noSetyenziso
Umgaqo-nkqubo ovumela iGosa eliNika iNgxelo yezimali zamaQumrhu karhulumente
ukuba alawule ingeniso-mali ngempumelelo ngokhulisa nokuzalisekisa iinkqubo
ezifanelekileyo ukubonelela ukuchonga, ukuqokelela, ukubhala phantsi, ukuxolelanisa
nokukhusela ulwazi ngengeniso-mali.
Ukunikwa uxanduva
kweKhomishini yeNkcubeko
yaseNtshona Koloni
Ukunikwa uxanduva lwamagunya ligosa locwangciso-mali ngokwecandelo 44(1)
necandelo 44(2) loMthetho wokuLawula izimali zoLuntu iPublic Finance Management
Act, 1999.
Into eyenze isiCwangciso-
nkqubo
IGosa eliNika iNgxelo yezimali uvelisa aze avume isicwangciso-nkqubo semigangatho
eyamkelekileyo yezinto ekwenziwe ngazo nokubaluleka kokuhambelana kwamaGunya
oLawulo ngokucetyiswa ngabaphicothi zincwadi bangaphandle.
IsiCwangciso sokuKhusela
uRhwaphilizo
Lo mgaqo-nkqubo ubonelela ngeendlela zokuphendula xa usenza ingxelo,
uphengulula kwaye usiza nesisombululo kwiimeko zorhwaphilizo ezinegalelo
kwiKhomishini yeNkcubeko yaseNtshona Koloni.
ULawulo lwabantu
abanamatyala
Umgaqo-nkqubo ovumela iGosa eliNika iNgxelo yezimali ukulawula abantu
abanamatyala okusebenzisa imithombo yenkcubeko.
INtlawulo yamaLungu Umgaqo-nkqubo wokuhlawulwa kwamalungu eKhomishini yeNkcubeko yaseNtshona
Koloni abachongiweyo ukuba baye kwiinkomfa, iiprojekthi, iintlanganiso nocweyo
egameni leKhomishini yeNkcubeko yaseNtshona Koloni.
INgxelo yoNyaka yoNyakamali ka2014/15
IKhomishini yeNkcubeko yeNtshona Koloni
13
8. UBUME BEQUMRHU
UMPHATHSIWA WEMICIMBI
YENKCUBEKO NEMIDLALO
INTLOKO YESEBE
Mnu B Walters
IKHOMISHINI YENKCUBEKO
YASENTSHONA KOLONI
Mnu M Smith
(uswelekile)
–IGOSA ELINOXANDUVA
Nksz J Moleleki
USEKELA-MLAWULI
Nksz N Jeaven
UMNCEDISI-MLAWULI
Nksz L Jeptha
UNOBHALA WE-WCCC
Mnu C Williams
IKOMITI ELAWULAYO
Mnu W Boesak
IKOMITI YAMAZIKO
Mnu J Witbooi
IKOMITI YAMABHUNGA ENKCUBEKO
Mnu L Dani
IGOSA LEZIMALI ELIYINTLOKO
Nksz B Rutgers
IKOMITI YOPHANDO
NOHLAHLELO
Mnu R Visman
IGOSA LEZIMALI ELIYINTLOKO ELINIKA
INKXASO (AMAQUMRHU OLUNTU)
Mnu M Jonkers
INgxelo yoNyaka yoNyakamali ka2014/15
IKhomishini yeNkcubeko yeNtshona Koloni
14
ICANDELO B: INGCACISO NGENDLELA
YOKUSEBENZA
INgxelo yoNyaka yoNyakamali ka2014/15
IKhomishini yeNkcubeko yeNtshona Koloni
15
1. INGXELO YOMPHICOTHI-ZINCWADI: IINJONGO EZIMISELWE KWANGAPHAMBILI
UMphicothi-zincwadi Jikelele waseMzantsi Afrika khona ngoku ulandela iinkqubo ezifanelekileyo
zokuphicotha iincwadi ngengcaciso yendlela yokwenza ukubonelela isiqinisekiso esinengqondo
ngokwendlela yokugqibezela uphicotho zincwadi. Isishwankathelo ngophicotho zincwadi
ngendlela yokwenza echasene neenjongo zokugqiba ngokungekenzeki ifakwe kwingxelo
yabalawuli nezinto ezifunyenweyo zokwenza izinto ezixelwa phantsi kwesihloko seeNjongo
Zokugqiba Ngokungekenzeki kwezinye iimfuneko ezisemthethweni namacandelo alungisa
kakuhle ingxelo yomphicothi-zincwadi.
Jonga iphepha lama-37 eNgxelo yeNgxelo yoMphicothi-zincwadi epapashwe njengeSigaba E:
INgcaciso ngezimali.
2. UHLAHLELO LOBUME
2.1 Imeko-bume yonikezelo lweenkonzo
ISicwangciso soPhuhliso seSizwe siyatsho ukuba urhulumente kufuneka abaxhase ngezinto
ezibonakalyo abemi besizwe kubekho namaqithiqithana awafakelayo ngelokubakhuthaza.
Abemi kufuneka bakhuthazwe ukuba bazikhangelele amathuba okuziphuhlisa, bafunde,
bafumane amava namathuba ukuze basebenzisane nabanye abantu kwiindawo abahlala kuzo
ukuqhubela phambili uphuhliso, basombulule iingxaki baze babe yimilomo yabo bangakwazi
kuzithethela nababandezelekileyo. IKhomishini yeNkcubeko yaseNtshona Koloni iyaqhuba
nokuzibandakanya nenkcubeko yabantu ngentsebenziswano neentsuku zokurhabulisa abantu
kwiindawo ezizizibonelelo zikarhulumente. Nngale ndlela kuza kutsho kucace ukuba zithini na,
zingakanani na iimfuno zabantu ekuhlaleni,ze yandise nomhlaba wokusebenza kweKhomishini
yeNkcubeko yaseNtshona Koloni. Oku nangakumbi kubalulekile ekuboneleleni amaphandle.
Izibonelelo zezenkcubeko zikhuthaza ukuphuculwa kwentlalontle yabantu baze bavumele
abasebenzisi beenkonzo ukuba bazazi ukuba bangooban.
ISebe libonelela iKhomishini ngenkxaso efanelekileyo ukuqinisekisa ukuba iyawuzalisekisa
umyalelo ngokwasemthethweni yaye uyaqhuba ukucebisa uMphathiswa weSebe
ngokukhuthaza ezobugcisa nenkcubeko eNtshona Koloni. Uhlolo lwamaqumrhu oluntu
ephondweni onke lugqityiwe. Ubhaliso lwamabhunga enkcubeko amatsha obelumisiwe
luphindwe lwavulwa. Angama-24 amabhunga enkcubeko ngoku sithethayo abhalisiweyo
kuvimba weenkcukacha zeKhomishini yeNkcubeko yaseNtshona Koloni. Ngeli xesha beliphantsi
kohlolo iKhomishini yeNkcubeko yaseNtshona Koloni iye yabamba iiseshoni ezintathu
zothungelwano zamabhunga enkcubeko abhalisiweyo.
La mabhunga enkcubeko mathandathu alandelayo axhaswa ngezimali ukuze akwazi ukuxhasa
iiprojekthi zawo zenkcubeko:
Nomb. Amabhunga enkcubeko Isixa-mali
1 Ibhunga leNkcubeko laseCochoqua R30 000
2 Ibhunga leNkcubeko laseGouriqua R15 000
3 Ibhunga leNkcubeko leNkomfa kaZwelonke laseGriqua R30 000
4 Ibhunga leNkcubeko laseHessequa R19 760
5 Ibhunga leNkcubeko iNtsika Yamanyange R25 000
6 Ibhunga leNkcubeko iHouse of Nyahbinghi ePaarl R30 000
Iyonke R149 760
La maziko enkcubeko alandelayoalawulwa yiKhomishini yaye akwaphantsi kolondolozo lwayo:
iBien Donne Manor House neZiko lNkcubeko iGroot Drakenstein (eSimondium, ePaarl); iZiko
leNkcubeko i-Okkie Jooste (eStellenbosch); iZiko leNkcubeko iMelkbos nemelkbos Oppiesee
INgxelo yoNyaka yoNyakamali ka2014/15
IKhomishini yeNkcubeko yeNtshona Koloni
16
(eMelkbosstrand); iZiko leNkcubeko iSchoemanspoort (e-Oudtshoorn); neZiko leNkcubeko
iKoekenaap (eVredendal).
Itheyibhile engezantsi ibonisa amanani abantu abasebenzise izibonelelo ngaphezu kule minyaka
mibini idlulileyo:
Iziko lenkcubeko 2013/14 2014/15
IZiko lenkcubeko iGroot Drakenstein 5 618 4512
IZiko lenkcubeko iKoekenaap 625 586
IZiko leNkcubeko iMelkbos 4 169 3754
IZiko lenkcubeko iMelkbos Oppiesee 3 351 3619
IZiko lenkcubeko i-Okkie Jooste 9 535 8785
IZiko lenkcubeko iSchoemanspoort 2 261 1459
Ewonke 25 559 22715
2.2 Ubume beQumrhu
Ngokwecandelo 13 loMthetho iWestern Cape Cultural Commission and Cultural Councils Act,
1998, amagosa eSebe leMicimbi yeNkcubeko neMidlalo anikwe umsebenzi wolawulo lwe-
WCCC. I-ofisi yoomabhalana be-WCCC ikwicandelo leSebe lezobugcisa nenkcubeko. ISebe
leMicimbi yeNkcubeko neMidlalo lixhasa ngezimali ze lijongane nokwenza intlawulo nokuthenga
ezithengwayo . Indibano yeKhomishini yeNkcubeko yaseNtshona Koloni iba nye ngekota. Iikomiti
zeKhomishini yeNkcubeko yaseNtshona Koloni (isigqeba esilawulayo; eyoPhando noHlalutyo;
aMaziko neBhunga leNkcubeko) zenza iziphakamiso nezindululo emaziqwalaselwe yindibano
enkulu.
Ixesha lokusebenza leKhomishini yeNkcubeko yaseNtshona Koloni yiminyaka emithathu. Yaqala
ngamalungu ali-13 ngomhla we-15 kuTshazimpuziKuTshazimpuzi 2012 yaze yaphelelwa ngomhla
we-15 kuTshazimpuziKuTshazimpuzi 2015.
UGq. Willem Andreas Boezak (usekela-sihlalo weKhomishini yeNkcubeko yaseNtshona Koloni )
uthathe isikhundla sikasihlalo kude kuphele unyaka.
2.3 Uphuhliso lwemimgaqo-nkqubo engundoqo neenguqu ezisemthethweni
Imigaqo-nkqubo elandelayo ihlaziyiwe:
Uhlolo lobhaliso nokucinywa koMgaqo-nkqubo wamaBhunga eNkcubeko luqalile.
Ungeniso-mali noMgaqo-nkqubo wokusebenza uyahlolwa ngenxa yokufunwa ngabaxumi
bombutho abangekho kwimibutho yobugcisa nenkcubeko kodwa benyusa ingeniso-mali yethu.
2.4 Iinjongo zeqhinga ezijolise kwiziphumo
Inkuthazo, uphuhliso notshintsho lwemisebenzi yenkcubeko eNtshona Koloni:
kukhuthaza ukusetyenziswa kakhulu kwemithombo yenkcubeko ngo;
kukhuthaza ukusetyenziswa kwemithombo yenkcubeko ngamaqela amaninzi
ahlukeneyo ngenkcubeo;
ukukhuthaza ubushushu benkcubeko ngengxoxo namabhunga enkcubeko;
nokukhuthaza iinkqubo eziquka uluntu.
Injongo yoku-1 yokuziqhelanisa
nesiphumo sobugcisa
Isebenza ngokupheleleyo, ikhuselekile igcinwe kakuhle kwaye
ingumthombo wenkcubeko ofikelelekayo.
Injongo yenkcazo Ukuqinisekisa ukufikeleleka, ukugcinwa ngokufanayo nokusetyenziswa
ngokwahlukeneyo kwemithombo yenkcubeko.
INgxelo yoNyaka yoNyakamali ka2014/15
IKhomishini yeNkcubeko yeNtshona Koloni
17
Injongo yesi-2 yokuziqhelanisa
nesiphumo sobugcisa
Ukukhuthaza ingxoxo yoluntu nokukhuthaza ubushushu benkcubeko
phakathi kwamabhunga ahlukeneyo enkcubeko namaqela.
Injongo yenkcazo Ukukhuthaza imbeko nokubanombulelo kwiinkcubeko ezahlukeneyo
eNtshona Koloni.
Injongo yesi-3 yokuziqhelanisa
nesiphumo sobugcisa
Ukwenza kokusingqongileyo kube lula ukuquka uluntu ngeentlobo
ntlobo zemisebenzi.
Injongo yenkcazo Ukuqinisekisa inkuthazo, uphuhliso nokugcina ubugcisa nenkcubeko
eNtshona Koloni.
Izinto ebekuneka zifumaneke zifunyenwe kakuhle yiKhomishini yeNkcubeko yaseNtshona Koloni.
INgxelo yoNyaka yoNyakamali ka2014/15
IKhomishini yeNkcubeko yeNtshona Koloni
18
3. INGCACISO YENDLELA YOKUSEBENZA NGOKWENKQUBO/ UMSEBENZI/ INJONGO
Iinjongo zeKhomishini yekcubeko kukugcina, ukukhuthaza nokuphuhlisa inkcubeko eNtshona
Koloni ngokomgaqo-nkqubo omiselwe nguMphathiswa wePhondo. Ukuze izalisekise iinjongo zayo
iKhomishini yeNkcubeko yaseNtshona Koloni:
(1) mayilawule ubhaliso nokucinywa kwamabhunga enkcubeko ayimibutho eyenziwa
ngokuzithandela ngabantu esekelwe kumthetho-siseko wokuzimanya ngokukhululekileyo
namele uluntu okanye abantu basekuhlaleni ababelana ngenkcubeko efanayo nelifa
lemveli lolwimi eNtshona Koloni;
(2) ibonelele ngenkxaso-mali ukwenzela iiprojekthi zenkcubeko,iinkomfa nophando
olusebenza kakuhle olubhaliswe ngamabhunga enkcubeko; kwaye
(3) iphathe, ilawule, iphuhlise ize igcine iimpahla ezinokuphakanyiswa
nezingenakuphakanyiswa ize kujongwe indlela owenziwa ngayo umsebenzi
ngokwecandelo 2(1)(a) okanye (b) woMthetho.
3.1 Iinjongo zeqhinga
Iinjongo zobugcisa Impumelelo
yenyani
t2013/14
Isicwangciso
ekujoliswe
kuso
2014/15
Impumelelo
yenyani
2014/15
Umahluko
wobekulindelwe
kwisicwangciso
ekujoliswe kuso
ukuya
kwimpumelelo
yenyani ka-
2014/15
Uluvo
ngomahluko
obulindelwe
Ulondolozo, inkuthazo
nophuhliso lobugcisa
nenkcubeko
ngamabhunga
enkcubeko, ulawulo
lwemithombo
yenkcubeko, uphando
nohlalutyo.
27 27 27 Awukho Alukho
Inkqubo: IKhomishini yeNkcubeko yaseNtshona Koloni
IKhomishini yeNkcubeko yaseNtshona Koloni ibonelela ngokufikelela kwimithombo yenkcubeko,
ize ibonelele ngenkxaso kumabhunga enkcubeko ukwenzela bonke abahlali baseNtshona
Koloni.
INgxelo yoNyaka yoNyakamali ka2014/15
IKhomishini yeNkcubeko yeNtshona Koloni
19
3.2 Imiqondiso yendlela yokusebenza engundoqo, ekujoliswe kuko okucwangcisiweyo kunye
nezifezekiso ezizizo
Isalathisi Eyona nto ifezekisiweyo
2013/14
Okujoliswe kuko
2013/14
Eyona nto ifezekisiweyo
2013/14
Uphambuko kokujoliswe kuko kuyiwe kweyona nto ifezekisiweyo
2013/14
Izimvo ngophamb
uko
1.1 Inani lemisitho
yokuphucula ufikeleleko,
nokukhuthaza,
uthungelwano,
ubandakanyo lomntu
wonke entlalweni
nolwamkelo lwentlalo
ngokwe nkcubeko
3 3 3 Alukho
Aziukho
1.3 Inani lamaziko a
ephuculweyo nabe
phantsi kolondolozi
ukuqinisekisa
ukufaneleka
nokhuseleko lwabo
bawasebenzisayo
7 7 7 Alukho
Azikho
1.4 Inani leentlanganiso
zikawonke-wonke,
eleekomitana
nezesigqeba solawulo
zeqhinga ukulungiselela
ukucebisa uMphathiswa
17 17 17 Alukho
Azikho
Ngexesha iKhomishini yeNkcubeko yaseNtshona Koloni ibiphantsi kohlolo ibibambe iiseshoni
ezintathu zothungelwano isenzela amabhunga enkcubeko abhalisileyo. Yosixhenxe imithombo
ibilondoloziwe ukuqinisekisa ukufaneleka nokhuseleko lwabasebenzisi. IKhomishini yeNkcubeko
yaseNtshona Koloni ibibambe iintlanganiso ezilishumi elinesixhenxe ebezicwangcisiwe.
Iqhinga lokoyisa izizathu zokungasebenzi ngokulindelekileyo kwiindawo ezithile
Konke obekujoliswe kuko kufezekisiwe yaye kungohlobo ebekucwangciswe ngalo kunyaka-mali
2014/15.
Iinguqu kobe kujoliswe kuko
Azikho.
Ukunxulunyaniswa komsebenzi nohlalo-lwabiwo-mali
2014/2015 2013/2014
Innjongo yeNkqubo/
yomsebenzi
Uhlalo-
lwabiwo-
mali
Inkcitho
Inkqitho
(engaphezulu)/
engaphantsi
Uhlahlo-
lwabiwo-
mali
Inkcitho
Inkcitho
(engaphezulu)/
engaphantsi
R’000 R’000 R’000 R’000 R’000 R’000
Impahla neenkonzo 2 499 2,619 (120) 2 937 2 611 326
Iyonke 2 499 2,619 (120) 2 937 2 611 326
INgxelo yoNyaka yoNyakamali ka2014/15
IKhomishini yeNkcubeko yeNtshona Koloni
20
4. UKUQOKELELWA KWENGENISO-MALI
2014/2015 2013/2014
Imithombo yengeniso
Uqikelelo
Eyona mali
ingenileyo
Engaphezulu/ (Engaphantsi) engenileyo
Uqikelelo
Eyona mali
ingenileyo
Engaphezulu/
(Engaphantsi)
kwebilindelekile
R’000 R’000 R’000 R’000 R’000 R’000
Enye ingeniso
yokusebenza 1,947 1,753 (194) 2 349 1 909 (442)
Ukhutshelo 263 363 100 250 250 -
Ingeniso-nzala 289 281 (8) 338 248 (90)
Iyonke 2 499 2 397 (102) 2 937 2 405 (532)
Intlawulo esuka kwiSebe leMicimbi yeNkcubeko neMidlalo isetyenziselwa imicimbi yolawulo
yekomiti kunye namabhunga enkcubeko. Ingeniso eyenziwe ngabasebenzisi bamaziko
yenkcubeko isetyenziselwa ukulondoloza nokuphucula amaziko asixhenxe.
4.1 Utyalo-mali lwezakhiwo
Alukho
INgxelo yoNyaka yoNyakamali ka2014/15
IKhomishini yeNkcubeko yeNtshona Koloni
21
ICANDELO C: ULAWULO
Annual Report for 2014/15 Financial Year
Western Cape Cultural Commission
22
1. INTSHAYELELO
Ulawulo lwamaqumrhu oluntu, uLawulo loMngcipheko noThotyelo lwemithetho ziintsika ezintathu
ezisebenzisanayo ezinjongo ikukuqinisekisa ukuba iQumrhu liyazizalisekisa iinjongo zalo.
Ukuhamba ngokwemigaqo-nkqubo neenkqubo ezifanelekileyo, imithetho nemimiselo ephumela
kuLawulo olomeleleyo nolucikizekileyo kuthathwa njengondoqo okhokelela kwimpumelelo
yeQumrhu.
Le ngxelo inika isishwankathelo soLawulo esikuShishino oluzimeleyo.
2. IIKOMITI ZESEBE
Iikomiti zePalamente yePhondo ezongamele iiKhomishini yeNkcubeko yaseNtshona Koloni
yiKomiti esiSigxina yoKhuselo loLuntu, iMicimbi yeNkcubeko neMidlalo neKomiti esiSigxina yee-
Akhawunti zikaRhulumente (SCOPA).
IKomiti eJonga ukusetyenziswa kwemali yoluntu kuRhulumente (SCOPA).
Umhla woviwo
lwetyala
Umba oqwalaselweyo
4 Nkanga2014 Intlanganiso yokunika ulwazi okanye imiyalelo nguMphicothi-zincwadi Jikelele neKomiti
yokuPhicotha iincwadi zeNgxelo yoNyaka yeKhomishini yeNkcubeko yaseNtshona
Koloni
18 Mdumba 2015 Intetho-nkcazelo yeengxelo zekota zeKhomishini yeNkcubeko yaseNtshona Koloni
kwikota 1, 2 neyesi-3
10 Kwindla 2015 I-APP yeKHomishini yeNkcubeko yaseNtshona Koloni noHlalo-lwabiwo-mali luka-2015/16
lwandlalwa
3. AMAGUNYA OLAWULO
Ingxelo yekota yendlela ekwenziwe
ngayo
31 Khala 2014, 31 Dwarha 2014, 31 Mqungu 2015, 30 Tshazimpuzi 2015
Ingxelo yonyaka yokujonga
umsebenzi
31 Khala 2014, 31 Dwarha 2014, 31 J Mqungu 2015, 30 Tshazimpuzi 2015
4. IKHOMISHINI YENKCUBEKO YASENTSHONA KOLONI
Ukubaluleka kweBhodi nenjongo yayo
Umyalelo osemthethweni weKhomishini yeNkcubeko yaseNtshona Koloni kukugcina, ukukhuthaza
nokuphuhlisa inkcubeko eNtshona Koloni ngokoMthetho, Western Cape Cultural Commission and
Cultural Councils Act 1998.
Phakathi kwezinye izinto IKhomishini yeNkcubeko yaseNtshona Koloni kunyanzelekile ukuba:
a) Iqwalasele ukubhaliswa nokucinywa kwamabhunga enkcubeko;
b) Iphathe, ilawule, iphuhlise kwaye igcine ipropati efudusekayo nengafuduswayo ebekwe
phantsi kweliso layo; kwaye
c) Yenze eminye imisebenzi enokuyinikwa nguMphathiswa wePhondo.
INgxelo yoNyaka yoNyakamali ka2014/15
IKhomishini yeNkcubeko yeNtshona Koloni
23
Indima eyidlalayo yile ilandelayo:
IKhomishini yeNkcubeko yaseNtshona Koloni ingancedisa ibhunga/amabhunga kwezi nkalo
zilandelayo:
a) ngokuxhasa ngemali iiprojekthi ezinxulumene nenkcubeko, uphando neenkomfa ibhunga
lenkcubeko elenze isicelo kuzo;
b) Ukukhuthaza nokuququzelela uqhagamshelwano phakathi kweenkcubeko zoMzantsi
Afrika nezaphesheya; kunye
c) Nokunika lwazi ngezokugicna, ukukhuthaza nokuphuhlisa ezenkcubeko.
ITshatha yeBhodi
IKhomishini yeNkcubeko yaseNtshona Koloni ayinatshata imiselwe ngokusesikweni kodwa ihamba
ngokwesikhokelo esinguMthetho iWestern Cape Cultural Commission and Cultural Councils Act
(uMthetho 14 ka- 1998).
Annual Report for 2014/15 Financial Year
Western Cape Cultural Commission
24
Ubume beBhodi
Igama Isikhundla
(ngokobume beBhodi
yamaShishini
azimeleyo olunTu)
Umhla
wokuqeshwa
Umhla
wokuyek
a
Iziqinisekiso zemfundo Icandelo onobuchule kulo IBhodi
yabaLawuli
Ezinye
iiKomiti
Inani
leentlanganiso
ezihanjiweyo
Gq. Willem
Andreas Boezak
USekela-Sihlalo 15
kuTshazimpuzi
2012
n/a Dipl. Social Work; Licentiate in
Theology; Master’s Degree in
Theology; Th. Drs (Social
Ethics)
Ubugcisa bemidlalo;
ubugcisa bolwimi; ezoluntu
(imbali, ubugcisanembali
yenkcubeko);
ukubandakanyeka kolutsha
kwezenkcubeko ; urhwebo
lwezenkcubeko
(ukhenketho lwenkcubeko,
ubugcisa bokubonwayo
nezezandla); umculo,
unxibelelwano nokubalisa
amabali
Ayikho Ayikho 20
Lizo Cecil Dani USihlalo: iKomiti
yamaBhunga
eNkcubeko
15
kuTshazimpuzi
2012
n/a Labour relations; project
management
Ubugcisa bemidlalo;
ubugcisa
bolwimi; ezoluntu(imbali,
ubugcisa nenkcubeko);
ukubandakanyeka kolutsha
olukwinkcubeko; urhwebo
lwenkcubeko (ukhenketho
lwenkcubeko, ubugcisa
obubonwayo); amaziko
olondolozo lwembali
yezenkcubeko / yezemveli
Ayikho Ayikho 16
Johann du
Plessis
ILungu: IKomiti
yoPhando noHlahlelo
15
kuTshazimpuzi
2012
15
kuCanzib
e 2013
BA (FA and HED) Urhwebo lwenkcubeko
(ukhenketho lwenkcubeko,
ubugcisa obubonwayo);
umgcini; umcebisi,
umfundisintsapho
Ayikho Ayikho Ayikho
Adv. Jacques
du Preez
uSekela Sihlalo: iKomiti
yeMithombo
yeNkcubeko
15
kuTshazimpuzi
2012
na/a LLB, LLM, Cert. SA Tax Law EzoLuntu (imbali, imbali
yenkcubeko nobugcisa),
Ulwimi nemfundo
Ayikho Ayikho 1
INgxelo yoNyaka yoNyakamali ka2014/15
IKhomishini yeNkcubeko yeNtshona Koloni
25
Igama Isikhundla
(ngokobume beBhodi
yamaShishini
azimeleyo olunTu)
Umhla
wokuqeshwa
Umhla
wokuyek
a
Iziqinisekiso zemfundo Icandelo onobuchule kulo IBhodi
yabaLawuli
Ezinye
iiKomiti
Inani
leentlanganiso
ezihanjiweyo
Anthony le Fleur ILungu: iKomiti
yaMazikoyeNkcubeko
15
kuTshazimpuzi
2012
n/a uSihlalo: Griqua National
Conference of SA, 1989;
iLungu loLawulo: National
Khoi ne-San Council, 1999;
uSekela Sihlalo: Southern
Cape Khoi Council, 2010
Ubugcisa bemidlalo;
ezoluntu(imbali, imbali
yenkcubeko nobugcisa);
ukubandakanyeka kolutsha
olukwinkcubeko
Ayikho Azikho 11
Linda Marques ILungu: IKomiti
yamaBhunga
eNkcubeko
15
kuTshazimpuzi
2012
n/a Dipl. (General Business
Practice/ Public Relations);
Arts development manager,
KKNAF
Ubugcisa bemidlalo;
ezoluntu(imbali, imbali
yenkcubeko nobugcisa);
ukubandakanyeka kolutsha
olukwinkcubeko; urhwebo
lwenkcubeko (ukhenketho
lwenkcubeko, ubugcisa
obubonwayo)
Ayikho iLungu
leBhun
ga
loBugc
isa
beSizw
e
9
Janene Mostert ILungu: IKomiti
yoPhando noHlalutyo
15
kuTshazimpuzi
2012
6
kweyoMd
umba
2015
Dipl. Fine Arts; Dipl. Higher
Education
EzoLuntu (imbali, imbali
yenkcubeko nobugcisa);
urhwebo lwenkcubeko
(ukhenketho lwenkcubeko,
ubugcisa obubonwayo)
Ayikho Azikho 5
WandisileMlulam
i Ngeyi
ILungu: IKomiti
yeMithombo
yeNkcubeko
15
kuTshazimpuzi
2012
n/a BA; Dipl. History neXhosa
Methods; Cert. Sports Leader,
National Sports Council; Cert.
Whole School Management;
Dipl. Labour Law; Dipl.
Industrial Relations; Dipl.
Personnel and Training
Ubugcisa bemidlalo;
(imbali,
imbali yenkcubeko
nobugcisa)
Ayikho Azikho Alikho
INgxelo yoNyaka yoNyakamali ka2014/15
IKhomishini yeNkcubeko yeNtshona Koloni
26
Igama Isikhundla
(ngokobume beBhodi
yamaShishini
azimeleyo olunTu)
Umhla
wokuqeshwa
Umhla
wokuyek
a
Iziqinisekiso zemfundo Icandelo onobuchule kulo IBhodi
yabaLawuli
Ezinye
iiKomiti
Inani
leentlanganiso
ezihanjiweyo
Mervyn Smith USihlalo 15
kuTshazimpuzi
2012
n/a Ligqwetha; liLungu lebhodi
ekwanguSihlalo/ nguMlawuli
e-Artscape; nguMongameli
wangaphambili we: Cape
Law Society; nguMongameli
wangaphambili we- SA
Jewish Board of Deputies;
nguSihlalo weBoard of
Trustees, SA Holocaust ne-
Genocide Foundation;
nguMongameli wobomi
weQela lekhrikhethi
laseBellville;
nguMhloboweSouth African
National Gallery
Ubugcisa bemidlalo Ayikho Azikho Alikho
Sibongile
Somdaka
ILungu: IKomiti
yamaBhunga
eNkcubeko
15
kuTshazimpuzi
2012
30 Meyi
2013
Nat. Dipl. Public Relations
Management; media
coordinator: World Cup 2010
fundraising gala event; media
coordinator: FIFA Mandela
89th birthday match
eNewlands; promotion ne-
marketing of associations,
SAFA Western Province;
business development
manager; marketing ne-
advertising executive
ukubandakanyeka kolutsha
olukwezenkcubeko
Ayikho Azikho Alikho
Marianne
Thamm
ILungu: IKomiti
yoPhando noHlahlelo
15
kuTshazimpuzi
2012
1
kweyoMq
ungu
2014
Dipl. Journalism; arts critic/
columnist/ editor n cue-ltural
activist
Ubugcisa bemidlalo;
ubugcisa
bolwimi
Ayikho Azikho Alikho
INgxelo yoNyaka yoNyakamali ka2014/15
IKhomishini yeNkcubeko yeNtshona Koloni
27
Igama Isikhundla
(ngokobume beBhodi
yamaShishini
azimeleyo olunTu)
Umhla
wokuqeshwa
Umhla
wokuyek
a
Iziqinisekiso zemfundo Icandelo onobuchule kulo IBhodi
yabaLawuli
Ezinye
iiKomiti
Inani
leentlanganiso
ezihanjiweyo
Riaan Narshall
Visman
ILungu / uSihlalo
(ukusuka ngomhla
woku- 1kweyoMqungu
2014): IKomiti
yoPhando noHlahlelo
15
kuTshazimpuzi
2012
19
kweyoMq
ungu
2015
B Drama; freelance artist;
writer of drama; arts
development practitioner;
educator
Ubugcisa bemidlalo;
ukubandakanyeka kolutsha
olukwezenkcubeko; ulawul
lwamaziko enkcubeko
Ayikho Azikho 11
John Cornelius
Witbooi
USihlalo: IKomiti
yaMaziko eNkcubeko
15
kuTshazimpuzi
2012
n/a Dipl. General Business
Practice/ Public Relations; arts
development manager:
KKNAF
Ubugcisa bemidlalo;
ukubandakanyeka kolutsha
olukwinkcubeko; urhwebo
lwezenkcubeko
(ukhenketho
lwezenkcubeko, ubugcisa
obubonwayo)
Ayikho Azikho 12
Annual Report for 2014/15 Financial Year
Western Cape Cultural Commission
28
Iikomiti
Ikomiti Inani leentlanganiso
ezibanjiweyo
Inani lamalungu Amagama amalungu
Iseshoni epheleleyo 5 8 Lizo Cecil Dani
Linda Marques Wilson
Willem Andreas Boezak
John Cornelius Witbooi
Jacques Du Preez
Anthony Le Fleur
Riaan Narshall Visman
Janene Mostert
Amabhunga enkcubeko 4 3 Lizo Cecil Dani
Linda Marques Wilson
Willem Andreas Boezak
Amaziko zenkcubeko 4 3 John Cornelius Witbooi
Jacques Du Preez
Anthony Le Fleur
UPhando noHlahlelo 4 4 Riaan Narshall Visman
Janene Mostert
Linda Marques Wilson
Willem Andreas Boezak
Imivuzo yamalungu eKhomishini yeNkcubeko yaseNtshona Koloni
Iiphakeji zentlawulo yabasezikhundleni zamaziko karhulumente namanye amaziko zichaziwe
nguMphathiswa weziMali zaze zacaciswa kwiSetyhula kaNondyebo wePhondo. Intlawulo
kaSihlalo ngama -R404 ngeyure, intlawulo kaSekela-sihlalo ngama-R285 ngeyure, ize intlawulo
yamalungu ibe ngama-R247 ngeyure.
Igama Umvuzo
R’000
Ezinye izinto ezihlawulelwayo
(Izithuthi)
R’000
Iyonke
R’000
Boezak WA 12 2 14
Dani LC 9 29 38
Du Preez J 1 1 2
LE Fleur A 6 40 46
Mostert J 2 1 3
Visman RN 6 1 7
Wilson LM 3 12 15
Witbooi JC 7 8 15
Iyonke 46 94 140
Annual Report for 2014/15 Financial Year
Western Cape Cultural Commission
29
5. ULAWULO LOMNGCIPHEKO
IGosa eliNika iNgxelo yeQumrhu eli (i-WCCC) linoxanduva lokumilisela uLawulo loMngcipheko lweShishini
ngokweSicwangciso- soLawulo loMngcipheko seCandelo likaRhulumente sikaNondyebo weSizwe kunye
noLawulo loMngcipheko lweCandelo lwamaShishini (D:ERM) kwiSebe leNkulumbuso (DoTP) elinika inkxaso
kwiSebe leMicimbi yeNkcubeko neMidlalo.
Ngelibonisa ukuhambelana neSicwangciso-Nkqubo soLawulo loMngcipheko seCandelo likaRhulumente
sikaNondyebo weSizwe (PSRMF) (nokubeka phaya ulawulo lomngcipheko kumashishini azimeleyo,
uRhulumente waseNtshona Koloni uthathe umgaqo-nkqubo wokuLawula uMngcipheko wamaShishini
ochaza phandle ngokupheleleyo injongo yoLawulo loMngcipheko wamaShishini. Iqumrhu eli
likaRhulumente lamkele ubugcisa boLawulo loMngcipheko lwamaShishini oluvunyelwe nguSomagunya
woCwangciso-mali ngomhla we-17 kweyeKhalaKweyeKhala 2014, saze iSicwangciso sokuSebenza
soLawulo loMngcipheko lwamaShishini samkelwa liGoisa eliNika iNgxelo yezimali ngomhla we-8 kuCanzibe
2014. ISicwangciso sokuSebenza sokuLawula uMngcipheko yanika iziphumo kuRhulumente waseNtshona
Koloni kuMgaqo-nkqubo woLawulo lubuGcisa boMngcipheko lwamaShishini size senze
amagqabantshintshi ngemisebenzi noxanduva lwabalawuli nabasebenzi ekubafakeni kulawulo
lomngcipheko kumashishini azimeleyo.
Amaqumrhu karhulumente avavanye ukubaluleka komngcipheko okunokuba nempembelelo
kwimpumelelo yeenjongo zawo, ngobugcisa nangenkqubo yomngcipheko rhoqo ngekota.
Umngcipheko kwaqalwa ngawo kujongwe ekubeni ungenzeka uze ube nempembelelo (engenakususwa
neshiyekileyo) nokongeza ukucutha kwavunyelwna ngako ukuze kucuthe umngcipheko kwimigangatho
eyamkelekileyo. Umngcipheko omtsha/ ovelayo wachongwa ngexesha lenkqubo yohlolo yekota.
Amaqumrhu karhulumente aseke iKomiti yoLawulo loMngcipheko wamaShishini ukuncedisa iGosa eliNika
iNgxelo yezimali ukwenza kakuhle uxanduva lwakhe nokunxulumanisa nolawulo lomngcipheko. IKomiti
isebenza ngokwezalathiso ezamkelwe liGosa elinoxanduva leSebe leMicimbi yeNkcubeko neMidlalo
zomhla we-17 kweyeKhala 2014. IKomiti yolawulo lomngcipheko wamashishini yenza isivumelwano
sasemthethweni esisayiniweyo sobugcisa neenkqubo zomngcipheko ezibhalisiweyo neziphakamiso
ezibonisa intshukumo ezihambelanayo.
IKomiti yoPhicotho-zincwadi ibonelele ngengqwalasela ezimeleyo yenkqubo yamashishini azimeleyo
yokulawula umngcipheko. IKomiti yoPhicotho-zincwadi yathunyelelwa inkqubo yengxelo eyenziwa
ngekota yoLawulo loMngcipheko lwamaShishini nenkcazelo enika ulwazi olunokusetyenziswa
kumngcipheko wamashishini azimeleyo nokubhaliswa okunokusetyenziswa kakuhle ngokuqwalasela
indima yayo ezimeleyo. Uhlolo lweKomiti yoPhicotho zincwadi yenkqubo yolawulo lomngcipheko
inxulumene nenkqubela yokuzalisekiswa kweSicwangciso sokwenza sonyaka samashishini azimeleyo
soLawulo loMngcipheko lwamaShishini nomngcipheko wobugcisa ojongene naMaqumrhu karhulumente
neempendulo zawo ezihambelanayo/ubugcisa bonyango.
6. ICANDELO LOLAWULO LWANGAPHAKATHI
Luxanduva lweGosa eliNika iNgxelo ukuluvavanya nokuhluhlola rhoqo ulawulo lwangaphakathi
ukuqinisekisa izinto ekufuneka zenziwe zenziwa ngokufezekileyo, ngocikizeko kwaye akukho nto ifihlwayo
ze luhlaziywe xa kuyimfuneko. Ukufezekisa oku, iintlanganiso ezingundoqo zolawulo zeekota zabanjwa
noMphicothi-zincwadi Jikelele, abaphathi beenkqubo zeSebe leMicimbi yeNkcubeko neMidlalo
noMphathiswa wePhondo. Le yinto ehlala iqhubeka ukuqinisekisa ukuba iSebe lifumana iingxelo
zophicotho-zincwadi olungenachaphaza okanye olungenziphene.
INgxelo yoNyaka yoNyakamali ka2014/15
IKhomishini yeNkcubeko yeNtshona Koloni
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7. UPHICOTHO ZINCWADI LWANGAPHAKATHI NEEKOMITI ZOPHICOTHO-ZINCWADI
Uphicotho–incwadi lwangaphakathi lunika ingqinisekiso yokuba luzimele, aluthathi cala yaye
luneenkonzo eziyilelwe ukongeza intsulungeko nokuphuculwa okuqhubayo kwemisebenzi yequmrhu.
Linceda iQumrhu ukuba lifezekise iinjongo zalo ngokuzisa indlela ecwangcisiweyo nelungelelanisiweyo
nefanelekileyo ukuhlola nokuphucula ukusebenza kweenkqubo zoLawulo olunempumelelo, uLawulo
loMngcipheko nenkqubo zokuLawula. Le misebenzi ingundoqo ilandelayo yenziwa kule meko:
ukuhlola uze wenze iziphakamiso ezifanelekileyo zokuphucula iinkqubo zolawulo ekuzalisekiseni
iinjongo zamaShishini Azimeleyo;
ukuphonononga ukwanela nempumelelo uze ube negalelo ekuphuculeni inkqubo yokulawula
umngcipheko;
ukunceda iGosa eliphendulayo ekugcineni ulawulo oluyimpumelelo ngokuphonononga olo lawulo
ukuqinisekisa impumelelo yalo, nokuthatha izindulullo liziphuhlise okanye liziphucule.
Ezi ziqinisekiso zokuzibandakanya zamkelwa kwiSicwangciso soPhicotho-zincwadi Sangaphakathi
ngonyaka ka- 2014/15:
UPhicotho-zincwadi lweeNkqubo zoLwazi : I-SLIMS & PASTEL
IKomiti yoPhicotho zincwadi isekwe njengento yokuqwalasela, ibonelele ngengqwalasela ezimeleyo
kulawulo, ulawulo lomngcipheko neendlela zokulawula kwishishini elizimeleyo eliquka ingqwalasela
noxanduva olunxulumene nokwenza oku:
Umsebenzi woPhicotho-zincwadi lwangaphakathi;
Umsebenzi woPhicotho-zincwadi Lwangaphandle (uMphicothi-zincwadi Jikelele waseMzantsi Afrika);
UCwangciso-mali lwamashishini azimeleyo nokwenza ingxelo;
Imigaqo-nkqubo yoCwangciso-mali yaMaqumrhu karhulumente;
Uhlaziyo lolawulo loMphicothi-zincwadi Jikelele woMzantsi Afrika nengxelo yophicotho-zincwadi;
Uhlaziyo lwamashishini azimeleyo ajongwa ngonyaka;
Ulawulo loMngcipheko lwaMaqumrhu karhulumente;
Ulawulo lwangaphakathi;
Iinjongo ezimiselwe kwangaphambili;
Imithetho-siseko elawula ukuziphatha nenzululwazi ngoPhando lwamatyala.
INgxelo yoNyaka yoNyakamali ka2014/15
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Itheyibhile engezantsi inika iinkcukacha ngamalungu ekomiti yophicotho-zincwadi:
Igama Iziqinisekiso
zemfundo
ngaphakathi
okanye
ngaphandle
Ukuba
sisikhundla
sangaphak
athi
esebeni
Umhla
wokuqeshwa
Umhla
wokuyeka
umsebenzi
Inani
leentlanganis
o aze kuzo
Mnu Ronnie
Kingwill
BCom, CTA, CA(SA) Ngaphandle n/a 01 kweyoMqungu
2013
n/a 8
Mnu Mervyn
Burton
B Compt; B Compt
(Hons); CA(SA) Ngaphandle
n/a 01 Mqungu 2012
01 Mqungu 2015
(ikota yesibini)
Ayisebenzi 8
Nksz Judy
Gunther
BCompt, Masters in
Cost Accounting,
CIA; AGA;CRMA
Ngaphandle n/a 01 Mqungu 2013 Ayisebenzi 8
Mnu Louw van
der Merwe
CA(SA); ACMA; CIA;
CISA; CRMA Ngaphandle
n/a 01 Mqungu 2013 Ayisebenzi 8
Mnu Francois
Barnard
BProc, BCompt
(Honours); Postgrad
Diploma in Auditing;
MComm (Tax);
CA(SA)
Ngaphandle n/a 01 Mqungu 2013 Ayisebenzi 5
8. UTHOTYELO LWEMITHETHO
Zikho iisistim, imigaqo-nkqubo neenkqubo ezilungiselelwe ukuqinisekisa ukuhambelana nemithetho
nemimiselo. IiZenziwe neethempleyithi zo qinisekisa uhlolo olufezekileyo.
9. UBUQHETSEBA NORHWAPHILIZO
URhulumente waseNtshona Koloni wamkele indlela yokulwa norhwaphilizo eqinisekisa ukuba iQhinga
lokulwa ubuqhetseba norhwaphilizo luphela nya kwiPhondo. IQumrhu eli likarhulumente linesiCwangciso
sokuNqanda uRhwaphilizo esivunyiweyo kunye neSicwangciso sokuNqanda uRhwaphilizo esithelela
kwiSicwangciso sokuNqanda uRhwaphilizo.
Iitshaneli ezahluka-hlukeneyo zikhona ukuchaza izityholo zobuqhetseba norhwaphilizo kwaye zichazwe
ngokubanzi kwiQhinga lokuLwa noRhwaphilizo kwiPhondo nakwiSicwangciso sokuNqanda uRhwaphilizo
kuMqumrhu karhulumente. Isityholo ngasinye sifikela kwiNkonzo yoPhando yePhondo i-PFS ze irekhodwe
kwiSistim yoLawulo lwaMatyalaesetyenziswa njengesixhobo solawulo sokukhupha ingxelo ngenkqubela
eyenziweyo ngamatyala anxulumene naMqumrhu karhulumente kuze kunikwe neenkcukacha-manani
zePhondo neQumrhu elo lixeliweyo. Siyabakhusela abasebenzi ababe ngoontamnani babo brhanelwa
ngobuqhetseba,
urhwaphilizo nobusela amasela ukuba kutshiwo ukuba abazi kuchazwa (oko kukuthi ababantami ngenxa
yolunya okanye isixhiba). Wonke ofuna ukuntama izenzo zobuqhetseba, ubusela norhwaphilizo
uvumelekile ukuba angazichazi kwaye nokuba ude waya kuxela ngokwakhe ubuqu akayi kuchazwa
ngulowo aya kube exela kuye.Busakuba buqinisekisiwe ubuqhetseba norhwaphilizo emva kophando,
abasebenzi abenze ezi zenzo baya kuviwo lwetyala. Kuwo onke loo matyala kufuneka umntu omele
uRhulumente waseNtshona Koloni aqale abafake kwinkqubo yoluleko ukuze kuthi ukuba kukho izizathu
aphakamise ukuba agxothwe loo msebenzi uchaphazelekayo. Xa kufumaniseke ukuba ubungqina
obunikwe kuqala bukhangeleka buyinyani, isnezo sololwaphulo-mthetho olo luya kuxelelwa abeNkonzo
yesiPolisa oMzantsi Afrika.Ekupheleni konyaka-mali akukho zingxelo zikumila kunje zixeliweyo zenzeke
kuMaqumrhu karhulumente.
INgxelo yoNyaka yoNyakamali ka2014/15
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10. UKUNCITSHISWA KONGQUZULWANO LOMDLA
IKhomishini yeNkcubeko yaseNtshona Koloni iqinisekisa ukuba akukho lungquzulwano kwizinto onomdla
kuzo ngokunyanzelisa ukuba kuzaliswe ifomu eChaza izinto onoMdla kuzo (WCBD4 form) efumaneka
nakuwuphi na umboneleli nkonzo ongabhaliswanga kwidatabase yaBaboneleli nkonzo baseNtshona
Koloni. Phambi kokuqhuba ushishino nababoneleli nkonzo ababhalisiweyo kwidatabase kuyajongwa
ubunyani nokuchaneka kwezinto abazichazileyo kwiifomu zabo ze-WCBD4 ukuba azindalanga ngaphezu
kwenyanga ezili-12 na.
UNondyebo wePhondo uncedisa amaShishini azimeleyo ukuba acuthe umngcipheko wokungquzulana
wezinto ezinomdla kuzo apho abanini okanye abalawuli beenkampani bekwangabasebenzi
bakarhulumente eNtshona Koloni. Le nto yenziwa ngokubonelela ngolwazi olusuka kwi-PERSAL (iNkqubo
yeMivuzo yaBasebenzi) ngabasebenzi bakarhulumente ababhalise njengabanini okanye abalawuli
beenkampani. AmaShishini azimeleyo aqinisekisa ukuba abantu abanjalo baneleta evumela ukwenza
umsebenzi phambi kokuba bawenze.
AmaShishini azimeleyo akafumenanga kwalungquzulwano lwamidla kulo naluphi na ushishino olwenziwe
nababoneleli nkonzo. Ukuba ungquzulwano luyafumaneka, umba uthathwa njengomsebenzi
worhwaphilizo woLawulo lweeNtengo kwaye emva kophando olwenziweyo umboneleli uza kuchongwa
njengomnikezeli nkonzo “ongenakukhethwa.”
11. UMGAQO WOKUZIPHATHA
UMgaqo-nkqubo ophunyezwe liSebe leMicimbi yeNkcubeko neMidlalo iyinxalenye yeKhomishini
yeNkcubeko yaseNtshona Koloni. Injongo yendlela yokuziphatha kukukhuthaza umgangatho ophezulu
wemithetho-siseko elawula ukuziphatha kwabantu emsebenzini abaqeqeshelwe wona. IKhomishini
yeNkcubeko yaseNtshona Koloni iyazama ukubambelela nokuhambelana nokuqulethwe yindlela
yokuziphatha. Abasebenzi bayaxelelwa ngokuqulethwe kwindlela yokuziphatha ngezinto ezininzi ekukho
phakathi kwazo uqhelaniso olunyanzelekileyo lwabo bonke abasebenzi abatsha abaqeshiweyo. Indlela
yokuziphatha yanikwa abasebenzi bonke njengento yokuba khumbuza ukuba baqhubeke nokukhuthaza
umgangatho ophezulu wemithetho-siseko elawula ukuziphatha kwabantu abaqeqeshelwe umsebenzi
emsebenzini. Ukuba kwaye xa okuqulathwe yindlela yokuziphatha kophulwe, abaphathi basebenzisa
ululeko oluqhubekayo oluyimfuneko. Amatyala anobungozi kakhulu athunyelwa kwiZiko leeNkonzo
eziManyanisiweyo (kwiCandelo loMlawuli olunxulumene naBasebenzi) ukuze kulandelwe ululeko
olusemthethweni.
Ukongeza, amalungu eKhomishini yeNkcubeko yaseNtshona Koloni anyanzelekile ukuba asayine aze
abambelele kwindlela yokuziphatha njengengento eluxanduva lwabo.
12. IMPILO, UKHUSELEKO NEMIBA ESINGQONGILEYO
UMgaqo-nkqubo ophunyezwe liSebe leMicimbi yeNkcubeko neMidlalo liyinxalenye yeKhomishini
yeNkcubeko yaseNtshona Koloni. Impilo nemiba yokhuseleko kuthethwa ngayo ngokwenza uhlolo kwi-
Ofisi eyiNtloko yeSebe leMicimbi yeNkcubeko neMidlalo nohlolo lonyaka lophicotho zincwadi kwiiofisi
zonke ezizezinye zeSebe. Isicwangciso sento enokwenzeka okanye enokungenzeki nezicwangciso
eziqhubekayo zoshishino ziqulunqiwe ukwenzela zonke iiofisi. Abaphathi kwii-ofisi zonke bonyuliwe
njengabaququzeleli bomngcipheko bempilo nokhuseleko, amagosa okhuseleko, abancedisi boncedo
lokuqala nezicima-mlilo ziyaqeqeshwa.
Ukufundiswa ngokucima umlilo lubanjwa kwiiofisi zeSixeko saseKapa zidibene neSebe loKhuseleko loLuntu
neSebe loLawulo Ntlekele lweSixeko saseKapa olujonga nolubonelela ngezimvo zeenkqubo zonke.
13. INKAMPANI / UNOBHALA WEBHODI
Akekho
INgxelo yoNyaka yoNyakamali ka2014/15
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14. UXANDUVA LOLUNTU
Alusebenzi kumaqumrhu karhulumente
15. INGXELO YEKOMITI YOPHICOTHO ZINCWADI
Siyavuya ukunikeza ingxelo yethu yonyaka ophele ngomhla wama- 31 kweyoKwindla 2015
Uxanduva lwekomiti yophicotho zincwadi
IKomiti yoPhicotho zincwadi yenze ingxelo yokuba iyahambelana noxanduva lwayo olukwiCandelo 51 (1)
(a) loMthetho woLawulo lweZemali yoLuntu noMthetho kaNondyebo, umthetho 27.1. IKomiti yoPhicotho-
zincwadi kwakhona yenze ingxelo yokuba izamkele izalathiso zokusebenza ezisemthethweni
ezifanelekileyo njengezalathiso zokusebenza zeKomiti yoPhicotho zincwadi, yamisa kakuhle imicimbi yayo
ngokuhambelana nezimeko kwaye ilukhuphe lonke uxanduva lwayo njengoko lubhaliwe.
Ukusebenza mgempumelelo koLawulo Lwangaphakathi
Amashishini azimeleyo ajongwa liSebe leMicimbi yeNkcubeko neMidlalo kwaye akukho lulawulo
lushotayo ebelichaziwe kwinqanaba wamashishini azimeleyo.
ULawulo lonyaka neeNgxelo eziBonisa indlela ekwenziwe ngayo ngeKota
Amashishini azimeleyo anike ingxelo ngenyanga nangekota kuNondyebo njengoko kufunwa yi- PFMA.
IKomiti yoPhicotho-zincwadi iyaneliseka kokuqulathiweyo nomgangatho weengxelo ezibonisa indlela
ekwenziwe ngayo ngezemali ngekota elungiswe yaze yakhutshwa liGosa eliNika iNgxelo yezimali
zaMaqumrhu karhulumente kunyaka ophantsi kohlolo.
Uhlolo lwenkcazo yezimali
IKomiti yoPhicotho zincwadi ino:
hlola kwaye iyixoxile iNkcazo yeziMali zoNyaka ephicothiweyo njengoko iboniswa kwingxelo
yonyaka noMphicothi-zincwadi Jikelele neGosa elinguMcwangcisi-mali ;
hlola ingxelo yolawulo loMphicothi-zincwadi Jikelele nendlela yokulawula indlela abantu ababona
ngayo ;
acinge utshintsho ngokwemigaqo-nkqubo yokucwangcisa imali nendlela yokwenza kwaye apho
inako ezi zinto zixelwe kwinkcazo yezemali yonyaka;
hlola inkqubo yamashishini azimeleyo ukuqinisekisa ukuhambelana ngokulungiselela kakuhle
ngokwasemthethweni;
hlola ulwazi kwiinjongo ezicaciswe ngaphambili njengoko kuchaziwe kwingxelo
yonyaka;
hlola ukunyenyiswa kwezixhobo okwenziwa ngamaqumrhu karhulumente omphicothizi-ncwadi
uze
hlola uze apho kufanelekileyo utcebise utshintsho kwiinkcazo zethutyana zemali njengoko
kubonisiwe ngamashishini azimeleyo ngenyanga ezintandathu eziphela ngomhla we-30
kweyoMsintsi 2014
Uphicotho zincwadi lwangaphakathi
IKomiti yophicotho-zincwadi ishiyeka ixhalabile ngokwanela kwemithombo yophicotho-zincwadi
lwangaphakathi ukuqinisekisa ngokupheleleyo ukwenziwa kwemiba enomngcipheko ophezulu.
Indlela edityanisiweyo eqinisekisiweyo iza kuqhubeka isetyenziswa ukujonga ngempumelelo imithombo
eqingqiweyo yophicotho-zincwadi lwangaphakathi kweyona miba ihambelana nomgcipheko.
Ingxelo yoMphicothi-zincwadi Jikelele
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Sisihlaziyile isicwangciso sokusebenza samaqumrhu karhulumente ukwenzela imiba yophicotho-zincwadi
eyayiphakanyisiwe kunyaka ongaphambili kwaye siyaneliseka kukuba imiba kuthethiwe ngayo njengoko
uMphicothi-zincwadi enze ingxelo.
Ikomiti yokuphicotha iincwadi iye yadibana noMphicothi-zincwadi Jikelele naMaqumrhu karhulumente
ukuqinisekisa ukuba akukho miba ingasonjululwanga ebe ziziphumo zophicotho-zincwadi.
IKomiti yophicotho-zincwadi iyavumelana kwaye isamkela isishwankathelo soMphicothi-zincwadi Jikelele
ngenkcazo yemali yonyaka kwaye inoluvo oluthi inkcazo yezemali zonyaka ephicothiweyo mayamkelwe
ize ifundwe kunye nengxelo yoMphicothi-zincwadi Jikelele.
Ukubonisa umbulelo
Ikomiti yophicotho-zincwadi inqwenela ukwenza umbulelo wayo kuLawulo lwaMaqumrhu karhulumente,
uMphicothi-zincwadi Jikelele nakwiSebe eliQinisekisiwe eliManyanisiweyo ngentsebenziswano nengcaciso
elinikeze ngayo ukuze sibe nakho ukuqulunqa le ngxelo.
_______________________
Ronnie Kingwill
USihlalo weKomiti yoPhicotho-zincwadi weQumrhu likarhulumente
iKhomishini yeNkcubeko yaseNtshona Koloni: uRhulumente weNtshona Koloni
11 kweyeThupha 2015
INgxelo yoNyaka yoNyakamali ka2014/15
IKhomishini yeNkcubeko yeNtshona Koloni
35
ICANDELO D: ULAWULO
LWEZABASEBENZI
INgxelo yoNyaka yoNyakamali ka2014/15
IKhomishini yeNkcubeko yeNtshona Koloni
36
INTSHAYELELO
Iinkcukacha--manani zixelwa kwingxelo yoNyaka yeSebe leMicimbi yeNkcubeko neMidlalo.
INgxelo yoNyaka yoNyakamali ka2014/15
IKhomishini yeNkcubeko yeNtshona Koloni
37
ICANDELO E: IINKCUKACHA ZEZIMALI
INgxelo yoNyaka yoNyakamali ka2014/15
IKhomishini yeNkcubeko yeNtshona Koloni
38
1. Ingxelo yoMphicothi-zincwadi jikelele kwiPalamente yePhondo leNtshona Koloni ngeKhomishini
yeNkcubeko yaseNtshona Koloni
Intshayelelo
1. Ndiziphicothile iinkcazo-mali zeKhomishini yeNkcubeko yeNtshona Koloni ezandlalwe kwiphepha
lama-41 ukuya kwelama-64 eziqulethe inkcazo ngesimo sezimali ukususela kumhla wama-31
kweyoKwindla 2015, ingxelo yokusetyenziswa kwemali, ingxelo yentsalela kwizinto zexabiso
ezishiyekileyo, ingxelo ngemali ekhoyo esandleni nengxelo yothelekiso loqingqo-mali nesona
sambuku sonyaka siphela kunye namanqakwana abandakanya ushwankathelo lweenkqubo
ezibalulekileyo zocwangciso-mali nezinye iinkcukacha.
Uxanduva lwegunya balo-mali kulungiselelwa ingxelo-mali
2. Igunya lobalo-mali linoxanduva lokulungiselela ingxelo eyanelisayo yengxelo-mali
ngokungqinelana nomgangatho woMzantsi Afrika wobalo-mali osetyenziswayo novunyiweyo
jikelele (SA Standards of GRAP), iimfuno zoMthetho oLawula iziMali zikaRhulumente iPublic Finance
Management Act of South Africa, 1999 (uMthetho Nomb. 1 ka-1999) (PFMA) and section 15(5)
yoGunyaziso lweNkcubeko yeNtshona Koloni noMthetho weNkcubeko yeBhunga, 1998 (uMthetho
Nomb. 14 ka-1998) (WCCCA) kwaye ukulungiselela olo lawulo lwangaphakathi njengokuba
igunya lobalo-mali luzimisele ukwenza amalungiselelo engxelo-mali ekhululekileyo necacileyo
enokuba yenziwe ngobuqhinga okanye ngempazamo.
Uxanduva lomphicothi-zincwadi jikelele
3. Uxanduva lwam kukunika uluvo ngezi nkcazo-mali olusekwe phezu kophicotho-zincwadi lwam.
Uphicotho-zincwadi lwam ndiluqhube ngokungqinelana nemigangatho yophicotho-zincwadi
lwezizwe. Loo migangatho ithi mandithobele iimfuno zeenqobo ezisesikweni, ndicwangcise ze
ndiqhube uphicotho-zincwadi ukuze ndifumane isiqinisekiso esamkelekayo sokuba iinkcazo-mali
zenziwa ngokukhululekileyo , ngaphandle kweziphene nobuqhinga.
4. Uphicotho-zincwadi lubandakanya iinkqubo ezithile emazenziwe ukuze ufumane ubungqina
bophicotho-zincwadi ngezambhuku zemali nokutyhilwa kweenkcukacha-mali. Iinkqubo
ezikhethiweyo zixhomekeke kuluvo lomphicothi-zincwadi ibandakanya uvavanyo lwengxelo-mali
olusemngciphekweni olubangelwe bubuqhinga okanye yimpazam. Ngokwenza ezo mvavanyo
zisemngciphekweni, umphicothi-zincwadi ujonge ukuba ulawulo lwangaphakathi lunxulumene
namalungiselelo onke nonikezelo olwanelisayo lwengxelo-mali ukuze kuyilwe iinkqubo zophicotho-
zincwadi ezifanelekileyo kwiimeko ezo, kodwa kungalungiselelwa ukucaciswa koluvo lokusebenza
kolawulo lwangaphakathi lonke. Uphicotho-zincwadi ukwabandakanya ukufuna lukhulu
ngokufaneleka kweenkqubo zobalo-mali ezisetyenziswayo nokufaneleka kwentelekelelo yobalo-
mali eyenziwa ngabaphathi, nokufuna lukhulu kokuqulathwe konke okunikezelwa yingxelo-mali.
5. Ndiyakholwa ukuba ubungqina bophicotho-zincwadi endibufumeneyo banele kwaye
bulchanekile ukuba bungasisiseko soluvo lwam lophicotho-zinwadi.
Uluvo
6. Ngokoluvo lwam, iinkcazo-mali nobume bezimali zinikezelwe ngokufanelekileyo nangentlonipho
yiKhomishini yeNkcubeko yeNtshona Koloni njengakumhla wama-31 kweyoKwindla 2015 kwaye
INgxelo yoNyaka yoNyakamali ka2014/15
IKhomishini yeNkcubeko yeNtshona Koloni
39
inkqubo yemali nemali ekhoyo yonyaka igqityiwe ngokungqamene neMigangatho yoMzantsi
Afrika e-GRAP, iimfuno ze-PFMA ne-WCCCA.
Ingxelo ngezinye iimfuno ezisemthethweni nezimiselweyo
7. Kwakhutshwa isaziso jikelele ngokungqamene noMthetho woPhicotho-zincwadi iPublic Act of
South Africa, 2004 (UMthetho Nomb. 25 ka-2004) (PAA), ndinoxanduva lokunika okufumaneka
kwingxelo ngenkqubo yolwazi exeliweyo ngenxa yeenjongo ezamiswa ngexa langaphambili
ukulungiselela injongo ekhethiweyo enikiweyo kwingxelo yenkqubo yonyaka, ukungavumelani
nowiso mthetho nolawulo lwangaphakathi. Injongo yeemvavanyo zam kukuchonga iingxelo
ezifunyenweyo njengoko zichaziwe phantsi kwesihlokwana ngasinye kodwa
kungalungiselelwanga kuqokelela bungqina, qha ikukucacisa isiqinisekiso ngwzi zinto. Kwakhona,
andicacisanga luvo okanye sigqibo ngezi zinto.
Iinjongo ezimisa ngex’engaphambili
8. Ndenze iinkqubo ukufumana ubungqina ngoncedo nokuthembeka kolwazi lwengxelo
eqhutyiweyo ukulungiselela le njongo ikhethiweyo ilandelayo yenziwe kwingxelo nkqubo yonyaka
yoluntu lonke kunyaka ophela ngomhla wama-31 kweyoKwindla 2015:
Injongo: Ulondolozo, unyuselo nophuhliso lobugcisa nenkcubeko ngamabhunga enkcubeko,
abalawuli boncedo lwenkcubeko, uphando nohlalutyo olukwiphepha le-19.
9. Ndiphande nzulu ngolwazi lwengxelo eqhutyiweyo malunga nokuqulathwe yindlela yoncedo
nokuthembeka.
10. Ndiphande nzulu ngoncedo lolwazi lwengxelo eqhutyiweyo ukuqinisekisa ukuba ingaba
yayinikezelwe ngokungqameneyo na nemigaqo yengxelo yonyaka eyenziwa kwiNdlu yogcino-
mali kaZwelonke kwaye ukuba ingxelo eyenziweyo ayiguquguquki ihambelana nenjongo
ecwacgcisiweyo. Ndiye ndegqitha ndenza uvavanyo ukuqinisekisa ukuba izalathisi nezinto
ebekujoliswe kuzo zicaciswe kakuhle, ziqinisekisiwe, zingqalile, zinomlinganiselo, zinexesha
elimiselweyo kwaye zisemxholweni lo ufunwa ingumfanekiso weNdlu-yogcino mali kaZwelonke
ukulungiselela inkqubo yolawulo lolwazi eyenziwayo (FMPPI).
11. Ndivavanye ukuthembeka kwengxelo yolwazi eqhutyiweyo ukuqinisekisa ukuba isemthethweni,
ichanekile kwaye igqityiwe.
12. Andichonganga mfuno ziphathekayo kwingxelo yolwazi eqhutyiweyo elunedo nethembekileyo
ukulungiselela injongo: ulondolozo, unyuselo nophuhliso lobugcisa nenkcubeko ngebhunga
lenkcubeko, ulawulo loncedo lwenkcubeko, uphando nokuhlalutya.
Enye into eyongezelelweyo
13. Nangona ndichongnga mfuno ziphathekayo kwingxelo yolwazi eqhutyiweyo eluncedo
nethembekileyo ukulungiselela injongo eyechongiweyo, ndiye ndaqwalasela ezi zinto:
Izinto ebezicwangcisiwe ebekujoliswe kuzo ezibe yimpumelelo
14. Iya kwingxelo yonyaka eyenziwe kwiphepha le-19 ufumane ulwazi ngezinto ebezicwangcisiwe
ebekujoliswe kuzo ezibe yimpumelelo.
INgxelo yoNyaka yoNyakamali ka2014/15
IKhomishini yeNkcubeko yeNtshona Koloni
40
Isivumelwano nowiso mthetho
15. Ndenze inkqubo ukufumana ubungqina bokuba uluntu lonke lungqinelana nomthetho okhoyo
ngokunxulumene nezinto zemali, ulawulo mali nezinye izinto ezinxulumene nook. Khange
ndichonge nenye into engangqamenanga nezinto ezingqalileyo emthethweni njengoko zibekiwe
kwisazisi somntu wonke esinikezelwe ngokwebakala le-PAA.
Ulawulo lwangaphakathi
16. Ulawulo lwangaphakathi ndiluthatha njengolusemxholweni kuphicotho-zincwadi zemali
endilwenzileyo, ingxelo yonyaka eqhutyiweyo nokuvumelana nomthetho. Andikhange ndifumane
sikhwasilima kulawulo lwangaphakathi.
EKapa
29 Julayi 2015
INgxelo yoNyaka yoNyakamali ka2014/15
IKhomishini yeNkcubeko yeNtshona Koloni
41
IINKCAZO-MALI ZONYAKA
zonyaka ophele ngomhla wama-31 kweyoKwindla 2015
INGXELO YESIMO SEZIMALI ngokwawama-31 kweyoKwindla 2015
Amanani ngeeRandi
AMANQAKU
KWIINCAZO-
MALI ZONYAKA
2015
R’000
2014
R’000
II-ASETHI
Ii-asethi ezikhoyo
Imali eziinkozo nelingana nayo 2 4,655 4,928
Izamkelo ezisuka kutshintshiselwano
lwentengiselwano
3 4 13
II-ASETHI ZIZONKE 4,659 4,941
AMATYALA
Amatyala akhoyo ngoku
Iintlawulo ezivela kutshintshiselwano
lwentengiselwano
Ingeniso efumaneke phambi kwexesha
4
4
307
177
116
428
AMATYALA EWONKE 484 544
II-ASETHI EZISELEYO
Intsalela eyandileyo 4,175 4,397
II-ASETHI EZISELEYO 4,659 4,941
INgxelo yoNyaka yoNyakamali ka2014/15
IKhomishini yeNkcubeko yeNtshona Koloni
42
INKCAZO-MALI ZONYAKA
zonyaka ophele ngomhla wama-31 kweyoKwindla 2015
INKCAZO-MALI yonyaka ophele ngowama-31 kweyokwindla 2015
Amanani ngokweRandi
AMANQAKU
2015
R’000
2014
R’000
INGENISO
Ingeniso evela ngokungatshintshiselani
kwintengiselwano
5.1
363
250
Ingenisoevela kutshintshiselwano
lwentengiselwano
5.2
2,034 2,155
INGENISO IYONKE 2,397 2,405
INKCITHO
Intlawulo yophicotho-zincwadi 6 (188) (203)
Intlawulo yamalungu 8 (46) (59)
Inkcitho ye-ofisi 9 (75) (138)
Utshintsho nenkxaso: Inkcitho 10 (150) (210)
Enye inkcitho yokusebenza 11 (2,160) (2,063)
INKCITHO IYONKE
(2,619)
(2,673)
INTSILELO YONYAKA
(222)
(268)
INgxelo yoNyaka yoNyakamali ka2014/15
IKhomishini yeNkcubeko yeNtshona Koloni
43
IINKCAZO-MALI ZONYAKA
zonyaka ophele ngomhla wama-31 kweyoKwindla 2015
INKCAZO NGEENGUQU KWII-ASETHI
Intsalela
eyandileyo
R’000
Iyonke Isabelo
esingenanzala
imiselweyo
R’000
Okushiyekileyo ngomhla woku-01
kuTshazimpuzi 2013
4,665
4,665
Intsilelo yonyaka
(268)
(268)
Ibhalansi ngomhla woku-01 kuTshazimpuzi 2014
4,397
4,397
Intsilelo yonyaka
(222)
(222)
Ibhalansi ngomhla wama-31 kweyoKwindla 2015
4,175
4,175
INgxelo yoNyaka yoNyakamali ka2014/15
IKhomishini yeNkcubeko yeNtshona Koloni
44
IINKCAZO-MALI ZONYAKA
zonyaka ophele ngomhla wama-31 kweyoKwindla 2015
INKCAZO YEMALI ESETYENZISWAYO
Ukubala ngokweRandi
AMANQAKU
2015
R’000
2014
R’000
Imali ekhoyo evela kwimisetyenzana eqhutywayo
Irisiti yemali ekhoyo
2,057
2,291
Imali ebhatelweyo (2,611) (2,746)
Imali esetyenziswe kwinkqubo yemisebenzi 7 (554) (455)
Inzala efumanekileyo 281 248
Intsalela yehle kwimali ekhoyo nakwelingana nayo
(273)
(207)
Imali ekhoyo nelingana nayo ekuqaleni konyaka
4,928
5,135
Imali ekhoyo iyonke nelingana nayo ukuphela
konyaka 2
4,655
4,928
Annual Report for 2014/15 Financial Year
Western Cape Cultural Commission
45
INKCAZO-MALI ZONYAKA
zonyaka ophele ngomhla wama-31 kweyoKwindla 2015
INKCAZO-MALI YOTHELEKISO LWEZIXA-MALI NEZIHLAHLO-LWABIWO-MALI NEYONA MALI IKHOYO
Inkcazelo
Uqingqo-
mali
oluvunyiw
eyo R’000
Awona
maxabiso
kwimeko
yothelekiso
R’000
Umahluko
phakathi
koqingqo-mali
lokugqibela
neyona mali
ikhoyo
R’000
Umahluko
Ngokwe-
%
Inkcazelo ebalulekileyo yokwahlukana (ezingaphezu kwe 5%)
INGENISO
Utshintsho nemali-nkxaso 263 363
100 38% Kufunyenwe inkxaso-mali eyongezelekileyo kwi-DCAS.
Enye ingeniso
esetyenziswayo 1,947 1,753 (194) (10%) Ukuphunguka kosetyenziso emazikweni enkcubeko.
Inzala engenayo 289 281 (8)
(3%)
INGENISO IYONKE 2,499 2,397 (102)
INKCITHO
Intlawulo yamalungu 100 46 54 54% Amalungu ayayeka, loo nto ikhokelele ekubeni lingoneli inani
elifunekayo ukuhlalela intlanganiso ecwangcisiweyo
Inkcitho yeofisi 82 75 7 9% Unobangela ongqalileyo obangela kuhlalelwe iintlanganiso
ezimbalwa.
Intlawulo yomphicothi-
zincwadi 250 188 62 25% Ixabiso lophicotho-zincwadi labangaphantsi kwelo belilindelekile.
Utshintsho nenkxaso-mali 250 150 100 40% Izicelo zokuncediswa ngemali zambalwa.
Enye inkcitho
eqhubekayo 1,817 2,160 (343) (19%)
Ixabiso lokulungiswa kwezinto emazikweni enkcubeko liqabele
ngaphaya kwemali ibiqingqelwe oko.
INKCITHO IYONKE 2,499 2,619 (120)
INTSALELA - (222) (222)
INgxelo yoNyaka yoNyakamali ka2014/15
IKhomishini yeNkcubeko yeNtshona Koloni
46
AMANQAKU KWIINKCAZO-MALI ZONYAKA
zonyaka ophela ngomhla wama-31 kweyoKwindla 2015
Uhlahlo-lwabiwo-mali oluvunyiweyo luquka unyaka ukuqala ngomhla woku-1 kuTshazimpuzi 2014 ukuya kumhla wama-31 kweyoKwindla 2015. Iinkcazo-mali
ziyahluka kuhlahlo-lwabiwo-mali ngokwemeko yenkcitho kwinkqubo yengxelo-mali. Ingxelo-mali iyehluka kuqingqo-mali, oluvunywa phantsi kwemeko yemali
ekhoyokusetyenziswa uhlahlo olufanayo. Umahluko ngaphezu kwe-5% uthathwa njengophawu olucaciswe kwiNkcazo-mali yoThelekiso loHlahlo-lwabiwo-mali
neZixa-mali zezixa-mali ezingentla.
Ulungelelwaniso phakathi kwawona maxabiso esiseko sothelekiso njengoko inikiwe kwingxelo yothelekiso yoqingqo-mali nelona xabiso kunye nelona xabiso
kwingxelo yemali ekhoyo kunyaka ophela ngomhla wama-31 kweyoKwindla 2015 inikiwe ngezantsi. Ingxelo-mali namaxwebhu oqingqo-mali alungiselelwe lo
nyaka mnye. Kukho umahluko osisiseko: uqingqo-mali lulungiswe ngokwesiseko semali ekhoyo yaze ingxelo-mali yalungiswa ngokongezeleka.
ULUNGELELWANISO LWAMAXABISO KUTHELEKISO NEZINA Z0XA-MALI KWIINKCAZO-MALI
Inkcazelo Okuqhutywayo
R’000
Kukonke
R’000
Esona sixa-mali lona xabiso kwisiseko sothelekiso
njengoko inikeziwe kuqingqo-mali nakweyona nkcazo-
mali yothelekiso
-
-
Umahluko kwiziseko (222) (222)
Umahluko kubeko lwexesha - -
Iyantlukwano yamaqumrhu - -
Esona sixa-mali sikwinkcazo -mali yemali
esetyenziswayo (222) (222)
Annual Report for 2014/15 Financial Year
Western Cape Cultural Commission
47
AMANQAKU EENKCAZO-MALI ZONYAKA
zonyaka ophela ngomhla wama-31 kweyoKwindla 2015
1. IMIGAQO-NKQUBO YOCWANGCISO-MALI
1.1 ULWANDLALO LWEENKCAZO -MALI
Iinkcazo-mali zcwangciswe ngokwale migaqo-nkqubo ilandelayo esetyenziswa rhoqo kuzo
zonke izinto eziimathiriyeli ngaphandle kokuba ikhonjwe ngenye indlela. Ngele koku, apho
kufaneleke khona, kunikwe iinkcukacha zokuphuhlisa ukubaluleka kweeNkcazo-mali
ezicwangcisiweyo nokuthobela imigaqo nemiqathango yoMthetho iPublic Finance
management Act, uMthetho 1 ka-1999(njengoko ulungisiwe nguMthetho 29 ka-1999) kwaye
neMithetho yeNdawo ekugcinwa kuyo imali ikhutshiwe ngokomthetho:
1.1.1 Iziseko zocwangciso
Ingxelo-mali ilungiselelwe yangqamana nokusebenza kwemigangatho yocwangciso-mali i Standards of Generally Recognised Accounting Practices (GRAP) kuquka naziphina
iinguqulelo, imikhomba-ndlela nemigaqo ekhutshwa yiBhodi yeMigangatho yoCwangciso-
mali.
Ingxelo-mali ilungiswe phantsi kwengqungquthela eyimbali ngaphandle kokuchazwa
kwimigaqo yobalo-mali engezantsi. Imigaqo yobalo-mali ebekwe apha ngezantsi, apho
inokusetyenziswa ngumntu wonke, ibibandakanywa rhoqo kwiminyaka yonke inikezelwa
kwingxelo-mali ngaphandle kokuba ithethwa ngenye indlela.
Amanqanaba ka-GRAP asebenza kunyaka wengxelo:
GRAP ref. Inkcazelo GRAP ref. Inkcazelo
GRAP 1* Ukwandlalwa kweeNkcazo -mali GRAP 18 Ukwahlulwa-hlulwa kwengxelo
GRAP 2* Iinkcazo-mali zemali eziinkozo
esetyenziswayo GRAP 19*
Amalungiselelo, amatyala
athandabuzekayo nee-aAsethi
ezithandabuzekayo
GRAP 3*
Imigaqo yoCwangciso-mali, iinguqu
kwiintekelelo zoCwangciso-mali
neempazamo
GRAP 21*
Ukuncitshiswa kwemali
esesandleni engenzi zinto
zaxabiso
GRAP 4*
Ifuthe leeNguqu kwixabiso
lotshintshiselwano lemali
yangaphandle
GRAP 23
Ingeniso esuka kwintengiselwano
engenatshintshiselwano(iRhafu
noTshintshelwano)
GRAP 5* Iindleko zemali-mboleko GRAP 24
Ukwandlalwa kweeNkcukaca
zoHlahlo-lwabiwo-mali
kwiiNkcazo-mali
GRAP 6* Iinkcazo-mali eziHlanganisiweyo
neZahluliweyo GRAP 25 Inzuzo yabasebenzi
INgxelo yoNyaka yoNyakamali ka2014/15
IKhomishini yeNkcubeko yeNtshona Koloni
48
GRAP 7* Utyalo-mali kuMahlakani GRAP 26 Umonakalo kwii-Asethi
ezingenisa imali
GRAP 8* Ukuzifaka engozini yenzala GRAP 27* Ulimo (luthatha indawo ka-GRAP
101)
GRAP 9* Urhafiso olusuka kwintengiselwano
enotshintsiselwano GRAP 31
Izinto zexabiso ezingaphathekiyo
(zithatha indawo ka-GRAP 102)
GRAP 10*
Ingxelo-mali kwiimeko zezoqoqosho
zokunyuka kwamaxabiso ngaphaya
kokuqonda
GRAP 100*
Kuthengiswe Izinto zexabiso
ezingasetyenziswayo ngexabiso
eliphantsi kwaye kuyekwe
nokusebenza
GRAP 11* Iikhontraka zokwakha GRAP 103 Ii-asethi eziliLifa leMveli
GRAP 12* Uluhlu lweempahla GRAP 104 Izixhobo zemali
GRAP 13* Uqeshiso GRAP 105
Ukhuphelo lwemisebenzi
phakathi kwezinto ezikhoyo
phantsi kolawulo oluqhelekileyo
GRAP 14* Iziganeko emva komhla wengxelo
GRAP 106 Ukhuphelo lwemisebenzi
phakathi kwezinto ezikhoyo
phantsi kolawulo oluqhelekileyo
GRAP 16* Ipropati yotyalo-mali GRAP 107 Iindibaniselwano
GRAP 17* Ipropati, iplanti nezixhobo
zokusebenza
*Njengoko ilungisiwe.
Amanqanaba e-GRAP anokusetyenziswa ukuphuhlisa umgaqo-nkqubo wocwangciso-mali:
GRAP ref. Inkcazelo
GRAP 32 Amalungiselelo esivumelwano seenkonzo zoluntu: nguMniki nkxaso
GRAP 108 Izinto ezifunyenwe ngokusemthethweni
Amanqanaba e-GRAP anokusetyenziswa ukuveza iinkcukacha kwiinkcazo-mali:
GRAP ref. Inkcazelo
GRAP 20 Ukubhengezwa konxulumaniso lweqela *
* Kulo nyaka-mali ungaguqu-guqukiyo kwiminyaka edlulileyo i-IPSAS 20 yasetyenziselwa
izibhengezo zokunxulumana kweqela.
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IINKCAZO-MALI ZONYAKA
zonyaka ophela ngomhla wama-31 kweyoKwindla 2015
Ucwangciso lweenkcazo -mali oluhambiselana ne-GRAP lufuna ukuba abaphathi beenze
izigwebo, intekelelo, bagqibe nangezizindlo ezichaphazela ukusetyenziswa kwemigaqo-
nkqubo nengxelo zee-asethi namatyala, ingeniso nenkcitho.
Intekelelo nezenziso zisekwe kumava ento eyenzekileyo nakwezinye izinto ezahlukeneyo
ekukholeleka ukuba ziyafikeleleka phantsi kweemeko. Iziphumo zenza isiseko sokwenza
izigwebo ngokuqhubela phambili uncedo lwezinto zexabiso namatyala angacacanga avela
kwezinye iindawo zolwazi. Ezona ziphumo zinokwahluka kwezi zentekelelo. Intekelelo
nezenziso ezikhoyo ziyaqwalaselwa phantsi kweziseko eziqhubekayo. Uphengululo
lwentekelelo yobalo-mali luyaqondisiswa kunyaka apho uthekelelo luqwalaselwayo
kwakhona ukuba uphengululo luchaphazela loo nyaka kuphela okanye kunyaka
wophengululo nakwiminyaka ezayo ukuba uphengululo luchaphazela lo nyaka nozayo.
1.2.1 Ingxelo ngemali esetyenziswayo icwangciswa ngokungqamene nesicwangciso
esingqalileyo.
1.2.2 Iinkcukacha ezzodwa zandlalwe zodwa kwincazo-mali yobume beQumrhu njengezi:
(a) Okufunyanwa kwintengiselwano engenatshintshiselwano kubandakanya
irhafu nokhuphelo;
(b) Ubhatalo lwerhafu nokhutshelo;
(c) Urhwebo nezinye izinto ezibhatalwayo ezivela kwintengiselwano
engenatshintshiselwano.
1.3 IMALI ESETYENZISWAYO
Imali esetyenziswa liQumrhu yiRandi yoMzantsi Afrika. Ezi nnkcazo-mali zonyaka zicwangciswe
ngokweRandi yoMzantsi Afrika. Zonke izixa-mali zihamba ngamawaka (1000) eeRandi.
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IINKCAZO-MALI ZONYAKA
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1.4. ISIZINDLO SOKUBA IQUMRHU LIZINZILE NGOKWEZIMALI
Ezi nnkcazo-mali zonyaka zilungiswe ngesizindlo sokuba iQumrhu liza kuzifezekisa izicwangciso
zalo zonyaka ezinxulumene nezimali.
1.5. INGENISO
Ingeniso ilinganiselwe ngexabiso elifanelekileyo loqwalaselo lokufunyenweyo okanye
okufunyanwayo. Urhafiso luyaqondwa xa mhlawumbi kuza kubakho inzuzo kwezoqoqosho
okanye kubekho iinkonzo eziza eluntwini lonke naxa ixabiso lorhafiso linokulinganiselwa
ngokuthembekileyo, kufikelelwe kumacebo angqalileyo ukulungiselela imisetyenzana
yoluntu lonke. Ingeniso ezuzeka kubonelelo lweenkonzo ibalwa ngengesaplasi okanye
intsilelo kumba wokugqitywa kwenqanaba wentengiselwano ngomhla wengxelo. Ixabiso
alikhathalelwanga ukuba malilinganiselwe ngokuthembekileyo ade abe onke
amathandabuzo anxulumene nentengiselwano asonjululwe.
1.5.1 Urhafiso oluvela kwintengiselwano engatshintshiselwano
1.5.1.1 Isibonelelo esingenazizathu
Uncedo-mali olungenamiqathangoluyaqondwa elurhafisweni xa uncedo-mali lufuneka.
1.5.1.2 Isibonelelo esinemiqathango neerisiti
Urhafiso olufumaneka kwisibonelelo esingenazizathu, iminikelo, nemali efumanekayo
ziqondwa njengorhafiso kangangokuba iQumrhu lingqinelana nenye yezi nqobo, meko
okanye iimfanelo ezivakaliswe kwisivumelwano. Kangangokuba inqobo, meko okanye
iimfanelo akufikelelwanga kuzo, kuye kuqondwe ityala.
Inzala efunyanwa kwimali ezaliswayo ithathwa inxulunyaniswe neemeko zesibonelelo. Ukuba
ibhatelwe kumbonelelwa, ibhalwa njengetyala ukuba ayinjalo ithathwa njengenzala
efunyenwe kwinkqubo yengxelo-mali.
Izibonelelo ezibuyekeza iQumrhu ngenkcitho yamatyala ziyaqondwa kwintsalela okanye
kwintsilelo kwisiseko senkqubo kwakule minyaka minye apho inkcitho iqondwa khona.
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1.5.1.3 Iinkonzo ezize ngobubele
Iinkonzo ezize ngobubele zezenziwa ngumntu ngamnye kumntu wonke ngaphandle
kwentlawulo, kodwa kunemiqathango ebekiweyo. Abasebenzi kwiQumrhu likarhulumente
balinika inkxaso efanelekileyo iQumrhu; knati nangona kunjalo inkxaso kangangoko kumntu
wonke ukufikelela kwezo njongo; okanye iinkonzo ezidluliswayo azinakulinganiswa
ngokuchanekileyo ngoko ke ayiqapheleki kwinkqubo yengxelo-mali okanye kubume
bengxelo-mali.
Imeko yenkonzo ichaziwe kumagqabantshintshi enkcazo-mali amaqela anobudlelane.
1.5.2 Ingeniso evela kutshintshiselwano
Urhafiso lufuma inzala kwimali-nzala nakwi akhawunti esetyenziswa qho.
1.6 IMALI YAMAZWE ANGAPHANDLE
Iintengiselwano ezibizwa kwimali yamazwe angaphandle ziguqulwa ngezinga eliphetheyo
lotshintshiselwano.ngomhla wentengiselwano. Izinto zemali ezibiza imali yamazwe
angaphandle ziguqulwa ngezinga eliphetheyo lotshintshiselwano ngomhla wokunikwa
kwengxelo. Inzuzo nophulukwano oluthi gqi kwinguqulelo zitsalwa kwintsalela/kwintsilelo.
1.7 INKCITHO
1.7.1 Utshintshiselwano ngemali kwii-asethi namatyala
Ayacinywa amatyala xa kufunyaniswa ukuba awabhataleki. Amatyala acinyiweyo
ambalwa kunagciweyo okanye kulawo achitha imali encinci efanelekileyo. Ucinyo
lwamatyala lwenzeka ukuphela konyaka xa kukho imali ekhoyo.
Akukho malungiselelo enziwayo ngamatyala angabhatalekiyo kodwa ezo mali zichazwa
kwizaziso.
Konke okuphulukenwe nako kuqatshelwa xa sele kunikezelwe ugunyaziso ukuba
luqatshalwe.
AMANQAKU NGEENKCAZO-MALI ZONYAKA
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1.7.2 Inkcitho engenaziqhamo nangenagalelo
Inkcitho engenaziqhamo nengenagalelo ibalwa njenge-asethi kwinkcazo-mali de kube
lixesha apho inkcitho ifumaneka kumntu ojongene nayo okanye icinywe kwinkcazo-mali.
1.7.3 Inkcitho engaqhelekanga
Inkcitho engaqhelekanga iqatshelwa njengenkcitho kwinkcazo-mali yokusebenza kwemali.
Ukuba inkcitho ayikhuthazwa ngabasemagunyeni, ithathwa njenge-asethi de ibyiselwe
okanye icinywe ngokupheleleyo njengelahleko.
1.7.4 UTSHINTSHELO NENKXASO-MALI
Utshintshelo nenkxaso-mali ziqhatshelwa njengenkcitho xa igunya lokugqibela lentlawulo
lichatshazelwe kwinkqubo (ungagqithanga umhla wama-31 kweyoKwindla zonyaka
ngamnye).
1.8 IZIXHOBO ZEMALI
Izixhobo zemali zeQumrhu ziahlulwa ngokwezintlu – zinexabiso lemali okanye zilityala.
1.8.1 Ii-asethi zemali
Into yexabiso eliyimali yiyo nayiphina into elixabiso eza nemali ezinkozo okanye okanye
isivumelwano esilungileyo sokufumana imali ezinkozo. Wonke umntu unezi ndidi zilandelayo
zezinto zexabiso eliyimali njengoko zibonakalisiwe ngaphambili kubume bengxelo-mali
okanye kumagqantshintshi:
Urhwebo nezinye izinto ezifunyanwayo
Imali ezinkozo nento elingana nayo
Ngokungqamene noGRAP 104 izinto zexabiso lemali zomntu wonke zohlulwa-hlulwa ngale
ndlela ilandela ukuvunyelwa izahlulo ngamanqanaba.
Udidi lwe-Asethi Zahlulwe ngokwe-GRAP 104
Urhwebo nezinye izinto ezifunyanwayo Imali-mboleko nezinto ezifunyanwayo
Imali ezinkozi nenye elingana nayo Imali-mboleko nezinto ezifunyanwayo
AMANQAKU NGEENKCAZO-MALI ZONYAKA
zonyaka ophela ngomhla wama-31 kweyoKwindla 2015
INgxelo yoNyaka yoNyakamali ka2014/15
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53
AMANQAKU NGEENKCITHO-MALI ZONYAKA
zonyaka ophela ngomhla wama-31 kweyoKwindla 2015
1.8.1.1 Imali-mboleko nezinto ezifunyanwayo
Imali-mboleko nezinto ezifunyanwayo ziyaqatshelwa noko ngexabiso elifikelelekayo. Emva
kokuqatshelwa okuthile, izinto ezixabisa imali zilinganiselwa ngokwentlawulo yamatyala azo,
kusetyenziswa indlela esebenzayo yenzala kuthotywa isivumelwano sincitshiswa.
Zibandakanyiwe kwii-asethi ezikhoyo, ngaphandle kwezifezeke ngaphezu kweenyanga ezili-
12, ezithathwa njengee-asethi ezingazi kuguquka zibe yimali kwisithuba sonyaka.
1.8.2 Amatyala emali
Ityala lemali sisvumelwano esisinyanzeliso kuziswe imali ezinkozo okanye enye into yexabiso
kubantu bonke. Amatyala emali oluntu lurhwebo nezinye izinto ezibhatalwayo
ezibonakaliswe ngaphambili kubume bengxelo-mali nakumagqabantshintshi.
Kukho iindidi ezimbini ezinkqenkqeza phambili zamatyala emali, uhlelo lwazo lusekelwe
kwindlela eyenziwa ngayo imilinganiselo yazo:
Ixabiso elifikelelekayo lentsalela okanye intsilelo
Ixabiso lokuhlawula amatyala ngemali ebekelwe oko
Amatyala emali alinganiselwa ngexabiso elifikelelekayo ngentsalela okanye ngentsilelo
achazwe ngexabiso elifikelelekayo, ngazo naziphina iziphumo zenzuzo okanye ukuqatshelwa
kwenkcitho kwinkqubo yengxelo-mali. Naliphina ityala lemali malihlelwe njengamatyala
email angalinganiselwanga ngexabiso elifanelekileyo ngentsalela okanye ngentsilelo kwaye
alinganiselwe ngexabiso elifikelelekayo ngentsalela yamaxabiso entengiselwano. Amanye
amatyala email alinganiselwa mva ahlawulwe ngokwemali ayibekelweyo kusetyenziswa
indlela eyiyo yenzala ngenkcitho nzala eqatshelwe kwisiseko semveliso esisebenzayo.
1.9 IPROPATI, IPLANTI NEZIXHOBO
1.9.1 Ubalo nomlinganiselo
Zonke izinto nezixhobo zokusebenza zixeliwe kwimbali yexabiso elingaphambili elandisiweyo
belincitshisiwe nokwandiswa kokuncitshiswa kwelahleko. Izinto nezixhobo zokusebenza
ezingahlawulelwayo okanye ezihlawulelwa kancinci ezifunwayo, ziqatshelwa ngexabiso
elifikelelekayo ngomhla wenzuzo kwaye zigcinwe kamva ngexabiso elifikelelekayo
elandisiweyo belincitshisiwe nokwandiswa kokuncitshiswa kwelahleko. Xa izinto eziplantini
nezixhobo zokusebenza zisetyenziswa ngeendlela zahlukileyo, zibalwa njengezahlukeneyo
(ezona zingundoqo) zeplanti nesixhobo sokusebenza. Ixabiso lento eseplantini nesixhobo
sokusebenza linemali-ntengo, ebandakanya iirhafu ezezinto ezivela kwamanye amazwe
ezinto zerhafu ezithengiwe ezingabuyiselwayo naliphina ixabiso elingabuyiselwayo lenze
ityala kwinzuzo. Ukuqalwa nokugxunyekwa kwezinto zexabiso ezinjalo ukwenzela ukwenzela
zibazise kwimeko yomsebenzi bakwazi ukuyisebenzisa.
Le nto ayizibandakanyi ii-asethi ezizibonelelo ezisuka kurhulumente. Amaxabiso ee-asethi
ezixhaswe ngemali karhulumente athotywa sisibonelelo sikarhulumente esingqamene nalo
asethi.
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1.9.2 Iindleko zamva
Iindleko zamva zibandakanywa kwixabiso eliphethweyo lezinto zexabiso okanye ziqatshelwa
njengezinto zexabiso ezisecaleni, njengezifanelekileyo xa mhlawumbi inzuzo yekamva
yoqoqosho inxulunyaniswa nento elilifa kumntu wonke kwaye iindleko zale nto
zinokulinganiselwa ngokuthembekileyo. Ixabiso eliphethweyo elithathe indawo yalo
aliqatshelwa kwakhona. Zonke iindleko zezinye izinto ezilungisiweyo nezigciniweyo
zihlawuliswa kwinkqubo yengxelo-mali kunyaka wengxelo-mali apho zizenzela amatyala.
Indawo nganye yeplanti nezinto zokusebenza ezinendleko ebaluleke kakhulu kunxulumano
kwixabiso lento emalithotywe ecaleni.
1.9.3 Ukwehla kwexabiso
Ukwehla kwexabiso kwintsalela okanye kwintsilelo kuqatshelwe kwisiseko esicacileyo
kunentandabuzo yemeko yobom obuluncedo bendawo nganye yeplantio nezinto
ekusetyenzwa ngazo kula mazinga alandelayo:
Amazinga ehlileyo asetyenziswayo: Ngonyaka
Iikhompyutha nobuxhakxhaka bazoesoftware 33.3%
Izithuthi 20%
Izixhobo ezisetyenziswayo 25%
Ukwehla kwamaxabiso kuqala xa i-asethi ifumaneka ukuze isetyenziswe okanye iyekiswe
kwangethuba, loo nto yenze ingaqatshelwa okanye ingahlelwa njengoko ibithengiswa
ngexabiso eliphantsi ngokungqamene ne-GRAP 100.
Apho ixabiso lemali ephethweyo yento enexabiso lingaphezulu kunexabiso elithekelelwayo
elinokubuyiswa. Libhalwa phantsi ngoko nangoko kwixabiso elinokubuyiswa.
1.9.4 Ubomi bee-asethi eziluncedo nemigangatho yazo ezishiyekileyo
Umgangatho weplanti nesixhobo sokusebenza uyehla emva kwexesha elithile ze
kuthathelwa ingqalelo kuphela intsalela apho kufaneleke khona.. Obona bomi buluncedo
bee-asethi buvavanywa qho ngonyaka kwaye kungahluka kwimiba ethile. Ekulivavanyeni
kwahona ixabiso le-asethi, kuthathelwa ingqalelo izinto ezifana netekhnoloji, imijikelo yobomi
bemveliso neenkqubo zokulolonga. Iimvavanyo zomgangatho zijonga iimeko zeemakethe
ezizayo, ubomi obusaphilwa esasalelwe bubo i-asethi nexabiso layo xa sele iza kuhlahlwa.
AMANQAKU NGEENKCAZO-MALI ZONYAKA
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AMANQAKU NGEENKCAZO-MALI ZONYAKA
zonyaka ophela ngomhla wama-31 kweyoKwindla 2015
1.9.5 Ukususwa kwee-asethi kuluhlu
Xa kungasekho nzuzo inokufumaneka kwinto ethile nakwisixhobo esithile sokusebenza
okanye inkonzo ethile, ayibalwa okanye iyasuswa kuluhlu lwezinye ezisasetyenziswayo.
Amaxabiso aphethweyo ee-asethi ayacinywa akulahlwa (abalwa njengomahluko phakathi
kwengeniso eyintsalela elahlwayo nexabiso eliphethweyo lee-asethi) afakwe kwinkcazo-mali
yalo nyaka i-asethi leyo ingasabalwayo okanye isusiweyo kuluhlu.)
1.10 UMONAKALO KWII-ASETHI
Ii-asethi zithathwa njengezonakeleyo ukuba kukho isizathu esikholelisa ukuba kubalulekile.
Ilahleko yoncitshiso iqatshelelwa ngexabiso apho ixabiso eliphethweyo lezinto zexabiso
ligqithe ngaphaya kwexabiso elinokuphindwa libhatalelwa ngazo. Ixabiso elinokuphindwa
libhatalwe lingaphezulu kumgangatho ofanelekileyo wento yexabiso enokuthengiswa
ngexabiso eliphantsi nomgangatho wokusetyenziswa. Ngenxa yesizathu sokuvavanya
uncitshiso, izinto zexabiso zibekwe ngokwamaqela kwizinga eliphantsi apho kukho imali
engazinzangaesecaleni ebhaqiweyo (imilinganiselo ekhulisa imali). Ii-asethi ezibonelwe
ukuncitshiswa ziyajongwa kwakhona kumhla wengxelo ngamnye.
1.11 IINTLEKELELO ZOBALO_MALI EZIKWIMEKO EMBI NEZIGWEBO
IQumrhu lenza uthekelelo luzicingele ngekamva. Iziphumo zothekelelo lwengxowa-mali
zinakho, ngocaciso, olungafane lulingane nezona ziphumo zinxulumeneyo. Uthekelelo
nezigwebo zigocwagocwa qho kwaye zijoliswe kumava angaphambili nezinye izinto
ezibandakanyekayo ukuquka okulindelweyo kwizinto eziseza kwenziwa ekukholeleka ukuba
zifanelekile phantsi kweemeko. Uthekelelo nokuzicingela olunobungozi obuqaphelekayo
bokubangela ulungelelaniso lwezinto kumaxabiso aphethweyo ezinto zexabiso namatyala
kunyaka wengxowa-mali olandelayo ziyaxoxwa apha ngezantsi.
1.11.1 Amalungiselelo okuncitshiswa kwezinto ezifumanekayo
Uthekelelo loncitshiso lwezinto ezifumanekayo lwenziwa xa kuqokelelwa amaxabiso
apheleleyo engasalindelekanga. Amalungiselelo oncitshiso lwamatyala mawabalwe
ngorhwebo olufumanekileyo qha. Amalungiselelo apheleleyo oncitshiso aza kubalwa
kumntu ngamnye onetyala okanye ke ngenqanaba ngalinye lomngcipheko. .
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AMANQAKU NGEENKCAZO-MALI ZONYAKA
zonyaka ophela ngomhla wama-31 kweyoKwindla 2015
Amanani ngokweRandi
2015
R’000
2014
R’000
1.12 IRHAFU-NTENGO NOXOLELO OLUNOKUBAKHO
Uluntu lonke luxolelwe ekubhaliseni irhafu-ntengo. Kambe ke ukuba kukho inkxaso-mali
efumanekayo efuna ukuba iqumrhu kuya kufuneka libhalise njengelihlawula irhafu-ntengo,
kuya kufuneka ukuba lisenze isicelo sobhaliso.
2. IMALI EZIINKOZO NELINGANA NAYO
Imali eziinkozo nelingana nayo inoku:
Ibhalansi esebhankini 560
689
Iidipozithi zthutyana 4,095 4,239
4,655 4,928
Ihlobo letyala eliyimali ebhankini nemali efakwe ithutyana ebhankini ngaphandle kwemali
eziinkozo esesandleni
Imali ekhoyo nelingana nayo inemali ekhoyo nexeshana, ukuguquguquka kwemali ezaliswayo
ekwimizi yeebhanki ebhalisileyo efezekiswe iinyanga ezintathu nangaphantsi
ezisemngciphekweni wenzala egqithisileyo. Ixabiso eliziswayo lee-asethi lithelekelelwa
kwixabiso elifanelekileyo lazo.
3. IZINTO EZIFUNYANWA KWINTENGISELWANO YOTSHINTSHISELWANO
Urhwebo nezinye izinto ezifunyanwayo
Inzala eyongezelekileyo
-
4
4
9
4 13
Urhwebo nezinye izinto ezifunyanwayo zihlelwa njengemali-mboleko nezinye izinto
ezifunyanwayo. Ixabiso elifanelekileyo lorhwebo nezinye iintengiselwano zezinto ezifunyanwayo
ziyalisondeza ixabiso lazo elifanelekileyo.
4. INTLAWULO ESUKA KWINTENGISELWANO YOTSHINTSHISELWANO
Intlawulo yorhwebo 307 116
Ingeniso efumaneka phambi kwexesha 177 428
484 544
Urhwebo nezinye izinto ezibhatalwayo zihlelwa njengetyala lemali. Ixabiso elifanelekileyo
lorhwebo nezinye izinto zentengiselwano zisondeza ixabiso elifanelekileyo lazo.
INgxelo yoNyaka yoNyakamali ka2014/15
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AMANQAKU NGEENKCITHO-MALI ZONYAKA
zonyaka ophela ngomhla wama-31 kweyoKwindla 2015
Amanani ngokweRandi 2015
R’000
2014
R’000
5. INGENISO
Ingeniso esuka kwizinto ekungatshintshiselwaniyo ngazo
Utshintshelonemali-nkxaso ezifumanekayo 363 250
363 250
Ingeniso kutshintshiselwano
Ingeniso yenzala 281 248
Imali-ntlawulo esuka emazikweni 1,749 1,871
Enye ingeniso yokusebenza 4 36
2,034 2,155
2,397
2,405
6. Intlawulo yophicotho-zincwadi
Uphicotho-zincwadi lwangaphandle 188 203
188
203
7. Imali eziinkonzo eyenziweyo
Intsilelo phambi kwerhafu (222) (268)
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AMANQAKU NGEENKCITHO-MALI ZONYAKA
zonyaka ophela ngomhla wama-31 kweyoKwindla 2015
Amanani ngokweRandi
2015
R’000
2014
R’000
Ulungelelwaniso:
Inzala efunyenweyo (281) (248)
Utshintsho kwimali-nkunzi esebenzayo:
Urhwebo nezinye izinto ezifumanekayo 9 36
Urhwebo nezinye izinto ezibhatalwayo (60) 25
(554) (455)
8. Intlawulo yamalungu
Amalungu eKhomishini
Boezak WA 12 9
Dani LC 9 9
Du Preez 1 4
Le Fleur A 6 5
Mostert J 2 4
Ngeyi WM - 2
Smith MM - 7
Thamm M - 4
Visman RN 6 3
Wilson LM 3 7
Witbooi JC 7 5
46 59
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59
AMANQAKU NGEENKCITHO-MALI ZONYAKA
yonyaka ophela ngomhla wama-31kweyoKwindla 2015
Amanani ngokweRandi 2015
R’000
2014
R’000
9. Inkcitho ye-ofisi
Iintlawulo zebhanki 6 6
Ezolonwabo 23 72
Ukuprinta, amaphepha nopapasho 46 60
75 138
10. Utshintshelo nemali-nkxaso
AmaBhunga eNkcubeko 150 210
150 210
11. Ezinye iinkcitho zokusebenza
Iintengiso 32 2
Iinkonzo zoboniswano neengcebiso, iikhontraktha nezizodwa - 55
Ikhuriya nohanjiso lwezinto 1 2
Amalizo (Ii-asethi) 51 49
Izixhosa zokusebenza ezixabisa ezingaphantsi kwama-R5000) 51 5
Ugcinoa , ulungiso neendleko zemihla ngemihla 210 362
Inkcitho zepropati² 1,518 1,252
Iisemina neesimpoziyam - 12
Uqeqesho lwabasebenzi - 9
Iivenkile/ Ukutya 180 164
Imirhumo 9 -
INgxelo yoNyaka yoNyakamali ka2014/15
IKhomishini yeNkcubeko yeNtshona Koloni
60
AMANQAKU NGEENKCAZO-MALI ZONYAKA
yonyaka ophela ngomhla wama-31 kweyoKwindla 2015
Amanani ngokweRandi
2015
R’000
2014
R’000
11. Enye inkcitho esebenzayo
Iihambo noncediso-mali
94
147
Iyunifom nempahla yokuzikhusela 14 4
2,160 2,063
¹Kwabuyiselwa izitya, amacephe noomatrasi.
²Kwafakelwa iithayili ezintsha, iikhaphethi kwapeyintwa amanye amaziko.
Ukuqinisekisa igalelo lolawulo lwezinto zexabiso, lo msebenzi ubekwe embindini weSebe. Kulo
nyaka ujongiweyo, xa uthelekiswa nonyaka odlulileyo, izinto zexabiso zatshintshelwa kwiSebe
leMicimbi yeNkcubeko neMidlalo. GRAP 17 izinto onazo, izityalo nezinto zokusebenza
(ukungaqatshelwa kwezinto zexabiso) zacelelwa ukuba negalelo kwiziphumo zamalizo
ngexabiso eligciniweyo ngomhla wama-31 Matshi 2015. Iziphumo zempahla yexabiso
ekuphiswe ngazo ifakwe kwintsilelo.
12. Iplanti yepropati nezixhobo zokusebenza
Iplanti nezixhobo zokusebenza
Izongezelelo 51
Ukulahlwa kwezinto zexabiso (51)
Ukugcina ixabiso - -
INgxelo yoNyaka yoNyakamali ka2014/15
IKhomishini yeNkcubeko yeNtshona Koloni
61
AMANQAKU NGEENKCAZO-MALI ZONYAKA
yonyaka ophela ngomhla wama-31kweyoKwindla 2015
13. Amaqela anobudlelane
Ubudlelane
Ingxowa-mali yokuqala iSebe leMicimbi yeNkcubeko neMidlalo
Ihlakani ngokweqhinga Ilifa leMveli leNtshona Koloni
Ihlakani ngokweqhinga iKomiti yeeLwimi yeNtshona Koloni
Uhlobo lobudlelane
Amagosa eSebe leMicimbi yeNkcubeko neMidlalo eNtshona Koloni azalisekisa imisebenzi
yokongamela neyolawulo enxulumene neKhomishini yeNkcubeko yeNtshona Koloni.
Wonke omnye umntu ungena kwindawo yeSebe leMicimbi yeNkcubeko neMidlalo
unelungelo lokusebenzisa izinto zabo zexabiso kubandakanya neenkonzo zokhuselo
ezinikezelwa liSebe loKhuselo loLuntu.
Ibhalansi yeqela elichaphazelekayo
Utshintshiselwano ngezimali lweqela elichaphazelekayo:
Inzuzo efumaneka kumaqela achaphazelekayo 2015 2014
ISebe leMicimbi yeNkcubeko neMidlalo 363 250
14. Ulawulo lomngcipheko
Umngcipheko kwiimakethe zrhwebo
Izinto ezenziwa liqumrhu zilibeka esichengeni ezininzi zezezimali: umngcipheko kwiimakethe
zorhwebo, (umngcipheko owamkelekileyo wezinga lenzala, ubungozi bezinga lenzala kwimali
ehambayo),umngciphekp wee-asethi ezingenakwenza ngeniso msinya yoguquguquko.
Iqumrhu alujongananga nomngcipheko kwiimakethe zorhwebo, ngenxa yokuba lilindeleke
lugqibe ukuhlawula amatyala alo ngeentsuku nje ezingama-30 zokufumana kwalo ibhili
yetyala ngokomqathango wemimiselo kandyebo ne-PFMA.
INgxelo yoNyaka yoNyakamali ka2014/15
IKhomishini yeNkcubeko yeNtshona Koloni
62
AMANQAKU NGEENKCAZO-MALI ZONYAKA
zonyaka ophela ngomhla wama-31 kweyoKwindla 2015
Umngcipheko wee-asethi ezingenakwenza ngeniso msinya
Umngcipheko wee-asethi ekungarhwebeki lula ukuze kubekho ingeniso msinya
ngumngcipheko elizibona likuwo iqumrhu xa lingakwazi ukuziphumeza izinto ezidinga imali
ngexesha ekufuneka lizenze ngalo. Ngokwemiqathango yeyalo yemboleko, iqumrhu
kufuneka liqinisekise imali ikho yaye izonele iimfuno zezimali ezilindlelekileyo kanti
nezzingalindelekanga.. Zonke ii-akhawunti ezingekabhatalwa kulindeleke ukuba zibhatalwe
kwiintsuku nje ezingama-30 kumhla wengxelo.
Uhlahlelo olunobuthathaka
Ngomhla wama-31 kweyoKwindla 2015, ukuba izinga lenzala yezixhobo zezimali zahluke
kangange-1% ngaphezu/ngaphantsi nazo zonke ezibanjwe azaguquka, intsalela yerhafu
egqithileyo yonyaka ibinokuba ngama-R46, 793 ngaphezu/ngaphantsi.
Umngcipheko wezinga lenzala
Iprofayili yomngcipheko wequmrhu unezinga elizinzileyo nelingazinzanga lemali-mboleko
neebhalansi ebhankini ezilibeka kwimeko entle yezinga lenzala kwixabiso elifanelekileyo
nengozi yezinga lenzala yemali engazinzanga kwaye ingashwankathelwa ngolu hlobo:
Ii-asethi
Urhwebo nezinye izinto ezifunyanwayo zikwizinga lenzala elizinzileyo. Ulawulo lulawula
umngcipheko kwinzala ngokwenza uthethathethwano kwizinga lenzuzo kwimali-mboleko
enezinga elingazinzanga kwaye apho ukuba banakho basebenzise izinga lemali-mboleko
elisisigxina. Ulawulo lunawo nomgaqo-nkqubo wokulungelelanisa inzala kwimali-nzala yee-
asethi ngenzala ebhatalwa ematyaleni.
Umngcipheko kwizinga lenzala yemali eziinkozo
Ngokwemali Esetyenzis
wayo
Iphelelwa Iphelelwa Iphelel
wa
Iphelel
wa
Iyonke
Isixhobo 1-30
iintsuku
31-60
iintsuku
61- 90
iintsuk
u
91+
iintsuku
2015 Urhwebo nezinye
izinto ezifunyanwayo–
ixesha eliqhelekileyo
letyala
4 - - - - 4
Ulungiselelo lwamatyala
amabi
- - - - - -
Imali eyintsalela 4 - - - - 4
Igqithelwe lixesha kodwa
ayilungiselelwanga
- - - - - -
INgxelo yoNyaka yoNyakamali ka2014/15
IKhomishini yeNkcubeko yeNtshona Koloni
63
OKUBALULEKILEYO NGENGXELO-MALI YONYAKA
yonyaka ophela ngomhla wama-31 kweyoKwindla
2015
Amanani ngokweRandi 2015
R’000
2014
R’000
2014 Urhwebo nezinye
izinto ezifunyanwayo –
ixesha eliqhelekileyo
letyala
13 - - - - 13
Ulungiselelo lwamatyala
amabi
- - - - - -
Imali eyintsalela 13 - - - - 13
Igqithelwe lixesha kodwa
ayilungiselelwanga - - - - - -
Isixhobo semali Esetyenzis
wayo
Iphel
elwa
ngap
hantsi
Iph
elel
wa
ko
mny
e
uku
ya
Iphel
elwa
kwe
mibini
ukuy
a
Iphel
elwa
kwe
mitha
thu
ukuy
a
Iphelelw
a
kwemith
athu
ukuya
kony
aka
omny
e
kwe
mibi
ni
kwe
mitha
thu
iminy
aka
kwe
mine
kwemine
Imali
kwesetyenziswayo
Iibhanki
- 4,654
- - - -
Urhwebo nezinye
Ukwandiswa
kwezibhatalwayo
Amaxesha
amatyala
- (484) - - - -
Imali eyintsalela 4,170
Igqithelwe
lixeshakodwa
ayilungiselelwanga
- - - - - -
INgxelo yoNyaka yoNyakamali ka2014/15
IKhomishini yeNkcubeko yeNtshona Koloni
64
Umngcipheko wetyala
Xa omnye engahambi ngokwesivumelwano ze oko kubangele ukuba iqumrhu lilahlekwe
zizimali, loo nto ibizwa ngokuba ngumngcipheko. Iqumrhu lona linomgaqo-nkqubo wabo
ohambisana kuphela nabo banegama elihle, ukutsho oko abangabonakali ngathi
bangalibeka engciphekweni.
Lo mngcipheko ubhekiselele kwimali edipozithwa iziinkozo, nelingana nayo ebekwayo,
izixhobo zemali ezithathiweyo namatyala orhwebo. Iqumrhu liyidipozitha kwiibhanki ezinkulu
imali nezikwaziyo ukumelana namatyala imali eziinkozo kwaye zicuthe amathuba
okwaphulwa kwezivumelwano ngabo lenze isivumelwano nabo.
Kulo nyaka kwandlalwa ingxelo yawo, akukhange kugqithwe kumlinganiselo wezimali
ebezimiselwe yaye abalawuli abalindelanga zingxelo zalahleko kumaqumrhwana
angamanye.
Ukutyhileka okungamandla kwingozi yetyala
Ukutyhileka koluntu kwingozi yetyala kuncinci ngokunxulumene neemali-mboleko nezinto
ezifunyanwayokumaxabiso akwiphepha lentsalela.
AMANQAKU KWIINKCAZO-MALI ZONYAKA
zonyaka ophela ngomhla wama-31 kweyoKwindla 2015
Annual Report for 2014/15 Financial Year
Western Cape Cultural Commission
65
Jaarverslag vir 2014/15 Finansiële Jaar
Wes-Kaapse Kultuurkommissie
DEEL A: ALGEMENE INLIGTING...... ......................................................................................................... 4
1. ALGEMENE INLIGTING VAN OPENBARE ENTITEIT....... ..................................................................... 5
2. LYS VAN AFKORTINGS/AKRONIEME .................................................................................................. 6
3. VOORWOORD DEUR DIE VOORSITTER ............................................................................................. 7
4. OORSIG VAN DIE HOOF- UITVOERENDE BEAMPTE ......................................................................... 8
5. VERKLARING VAN VERANTWOORDELIKHEID EN BEVESTIGING VAN AKKURAATHEID . VAN DIE JAARVERSLAG ...................................................................................................................... 9
6. STRATEGIESE OORSIG ........................................................................................................................ 10
6.1. Visie......................................................................................................................................10
6.2. Misie......................................................................................................................................10
6.3. Waardes .................................................................................................................................... 10
7. WETGEWENDE EN ANDER MANDATE ............................................................................................. 10
8. ORGANISASIESTRUKTUUR .................................................................................................................. 13
DEEL B: PRESTASIE-INLIGTING ............................................................................................................... 14
1. OUDITEURSVERSLAG: VOORAFBEPAALDE DOELSTELLINGS ....................................................... 15
2. SITUASIE-ONTLEDING .......................................................................................................................... 15
2.1. Diensleweringsomgewing ...................................................................................................... 15
2.2. Organisie-omgewing .............................................................................................................. 16
2.3. Sleutelbeleidsontwikkelings- en wetgewende veranderings ......................................... 16
2.4. Strategiese uitkomsgeoriënteerde doelwitte .................................................................... 16
3. PRESTASIE-INLIGTING PER PROGRAM/AKTIWITEIT/DOELSTELLING .............................................. 18
4. Inkomste-invordering ........................................................................................................................ 20
4.1. Kapitaalbelegging .................................................................................................................. 20
DEEL C: BESTUUR..................................................................................................................................... 21
1. INLEIDING ............................................................................................................................................ 22
2. PORTEFEULJEKOMITEES (indien van toepassing) .......................................................................... 22
3. UITVOERENDE GESAG ....................................................................................................................... 22
4. DIE REKENPLIGTIGE GESAG/RAAD .................................................................................................. 22
5. RISIKOBESTUUR .................................................................................................................................... 28
6. EENHEID VIR INTERNE BEHEER ........................................................................................................... 28
7. INTERNE OUDIT EN OUDITKOMITEES ................................................................................................. 28
8. NAKOMING VAN WETTE EN REGULASIES ....................................................................................... 30
9. BEDROG EN KORRUPSIE .................................................................................................................... 31
10. MINIMALISERING VAN BELANGEBOTSING ..................................................................................... 31
11. GEDRAGSKODE .................................................................................................................................. 31
12. GESONDHEIDS-, VEILIGHEIDS- EN OMGEWINGSAANGELEENTHEDE ......................................... 32
2
Jaarverslag vir 2014/15 Finansiële Jaar
Wes-Kaapse Kultuurkommissie
13. MAATSKAPPY-/RAADSEKRETARIS (indien van toepassing) ........................................................ 32
14. MAATSKAPLIKE VERANTWOORDELIKHEID ...................................................................................... 32
15. OUDITKOMITEEVERSLAG ................................................................................................................... 32
DEEL D: MENSEHULPBRONBESTUUR ....................................................................................................... 32
1. INLEIDING ............................................................................................................................................ 35
DEEL E: FINANSIËLE INLIGTING .............................................................................................................. 36
1. VERSLAG VAN DIE EKSTERNE OUDITEUR ......................................................................................... 37
2. FINANSIËLE JAARSTATE …………………………………..….......………………………................... 40
3. STAAT VAN FINANSIËLE POSISIE ………………………...…………………………………….........…40
4. STAAT VAN FINANSIËLE PRESTASIE ………………………..………………………………................41
5. STAAT VAN VERANDERINGS IN NETTO BATES ……………..……………………………….……….42
6. KONTANTVLOEISTAAT….……………………………………..………………………………………...43
7. STAAT VAN SAMESTELLING VAN BEGROTING EN WERKLIKE BEDRAE ……...………....………..44
8. REKONSILIASIE VAN WERKLIKE BEDRAE OP 'N VERGELYKBARE GRONDSLAG EN WERKLIKE . BEDRAE …....……………………………………………………….…..………………..................….45
9. AANTEKENINGE BY DIE FINANSIËLE STATE ……………………………………..……………………46
3
Jaarverslag vir 2014/15 Finansiële Jaar
Wes-Kaapse Kultuurkommissie
DEEL A: ALGEMENE INLIGTING
4
Jaarverslag vir 2014/15 Finansiële Jaar
Wes-Kaapse Kultuurkommissie
1. ALGEMENE INLIGTING VAN OPENBARE ENTITEIT
GEREGISTREERDE NAAM: Wes-Kaapse Kultuurkommissie REGISTRASIENOMMER (indien van toepassing):
Nie van toepassing nie
FISIESE ADRES: 3rde Vloer, Protea-versekeringgebou
Groenmarkplein
KAAPSTAD, 8001 POSADRES: Privaatsak X9067
KAAPSTAD
8001 TELEFOONNOMMER(S): 021 483 9717 FAKSNOMMER: 021 483 9711 E-POSADRES: [email protected] WEBWERFADRES: www.westerncape.gov.za EKSTERNE OUDITEURS: Ouditeur-generaal van Suid-Afrika BANKIERS: Nedbank MAATSKAPPY-/RAADSEKRETARIS: Clement Williams
5
Jaarverslag vir 2014/15 Finansiële Jaar
Wes-Kaapse Kultuurkommissie
2. LYS VAN AFKORTINGS/AKRONIEME
OGSA Ouditeur-generaal van Suid-Afrika
LUR Lid van Uitvoerende Raad
BBSEB Breë-basis swart ekonomiese bemagtiging
HUB Hoof- uitvoerende beampte
HFB Hoof- finansiële beampte
WOFB Wet op Openbare Finansiële Bestuur
NTR Nasionale Tesourieregulasies
MTUR Mediumtermynuitgaweraamwerk
KMMO’s Klein-, medium- en mikro-ondernemings
AKB Aanvoerkettingbestuur
WKKK Wes-Kaapse Kultuurkommissie
DKES Departement van Kultuursake en Sport
WKKKW Wes-Kaapse Kultuurkommissie wet
PAA Wet op Openbare Oudit
FMPPI Raamwerk vir die bestuur van programprestasieinligting
6
Jaarverslag vir 2014/15 Finansiële Jaar
Wes-Kaapse Kultuurkommissie
3. VOORWOORD DEUR DIE VOORSITTER
Die kernbesigheid van die Wes-Kaapse Kultuurkommissie (WKKK) is om kultuur in al sy fasette te bewaar, te bevorder en te ontwikkel. Terwyl die breë ideaal van nasiebou die neksus vorm, bly ons fokus die spesifieke aspekte van die Wes-Kaap, naamlik sy eiesoortige kulturele landskap.
Die WKKK voer sy operasionele mandaat deur drie komitees uit. Die Navorsings- en Ontledingskomitee het daarop gekonsentreer om die omgewing en sy impak te ontleed, terwyl die Kultuurradekomitee op die geregistreerde kultuurrade gefokus het en die Geriewekomitee
aandag aan die voortgesette instandhouding van die kultuurgeriewe geskenk het.
Die finansiële jaar was ’n uitdagende een met die ontydige afsterwe van die WKKK-voorsitter. Die kommissie het verseker dat sy visie uitgevoer is en die mandaat van die WKKK doeltreffend nagevolg is. Daarbenewens het lede van die kommissie weens werkverpligtinge bedank.
Gesonde verhoudings is met kultuurgemeenskappe gevorm en gekoester. Strategiese verhoudings met kultuurrade en betrokkenheid by die Kommissie vir Kultuur-, Godsdiens- en Taalregte (KGT-kommissie) is gefasiliteer ten einde verhoudings te versterk.
Gedurende die finansiële oorsigjaar is gereelde waardebepalings by die sewe kultuurgeriewe uitgevoer. Die hersiening van die inkomste- en benuttingsbeleid het ’n aanvang geneem, en tariewe vir die geriewe is aangepas.
Die opvatting van “kulturele warmte” is omhels en geïmplementeer deur die belofte wat deur tradisionele leiers, inheemse leiers en inisiëringsforums onderteken is ter ondersteuning van die 16 dae van aktivisme teen geweld teen kinders en vroue. Die kommissie het ses kultuurrade in die uitvoer van hul programme ondersteun, waarvan sommige deur lede bygewoon is.
Hierdie kommissie se termyn het ten einde gekom, maar ’n vaste grondslag is vir die inkomende WKKK gelê, met hersiene beleide in gereedheid. Ons was bevoorreg om saam met twee ministers te werk wat hul eie unieke leierskapstyle gehad het en ons strategies gelei het. Ons opregte dankbaarheid aan al die departementele personeel en al die belanghebbendes wat ’n ontsaglike bydrae tot die bevordering van die doelstellings van die WKKK gelewer het.
Dit was ’n eer om vir die afgelope drie jaar deel van die openbare entiteit te wees.
Dr. Willem Andreas Boezak Voorsitter: Wes-Kaapse Kultuurkommissie 29 Mei 2015
Dr Willem Andreas Boezak
7
Jaarverslag vir 2014/15 Finansiële Jaar
Wes-Kaapse Kultuurkommissie
4. OORSIG VAN DIE HOOF- UITVOERENDE BEAMPTE
Die Wes-Kaapse Kultuurkommissie (WKKK) word in die Wet op Openbare Finansiële Bestuur (WOFB), Wet No. 1 van 1999, as ’n bylae 3- openbare entiteit genoteer en is binne die grense van die Wes-Kaapse Kultuurkommissie- en Kultuurradewet, Wet 14 van 1998, werksaam.
Die verantwoordelikheid van die WKKK is primêr om die kernmandaat van die kuns- en kultuurfunksie van die Departement van Kultuursake en Sport (DKES) te verhoog. ’n Samewerkende verhouding bestaan tussen die WKKK en DKES
rakende dienste wat gelewer word.
Die WKKK het ’n ongekwalifiseerde oudit vir die vierde agtereenvolgende jaar gehandhaaf, en ek spreek hiermee my dankbaarheid teenoor die lede van die kommissie en personeel uit vir hul onwrikbare ondersteuning en ywer
wat tot hierdie uitkoms bygedra het.
’n Bedrag van R363,000 is na die WKKK oorgedra uit DKES-bewilligde fondse ten einde sy mandaat uit te voer. Daarbenewens is ’n bedrag van R1,749,000 uit die gebruik van geriewe ontvang. Gedurende die oorsigjaar is verdere verbeterings aan die estetiese waarde van die geriewe aangebring om ’n rustige en veilige omgewing vir gebruikers te skep. Terwyl alle pogings aangewend is om ’n veilige omgewing vir ons gebruikers te verseker, het die kommissie voor ’n toename in inbrake by die geriewe te staan gekom. Sekuriteitsmaatreëls is verbeter, en sigbare sekuriteitswagte is gekontrakteer om hulp te verleen.
Die IKT-eenheid is besig om die uitvoerbaarheid van ’n elektroniese besprekingstelsel te bepaal, en dit sal volgens die plan verfyn word.
Die WKKK het kultuurrade finansieel en administratief ondersteun. Ses kultuurrade het vir befondsing aansoek gedoen en is bygestaan sodat hulle hul kulturele programme kon uitvoer.
Die Wet skryf voor dat die WKKK alle inkomste en uitgawes, transaksies aangegaan en alle bates en laste volledig en akkuraat rekeningkundig op skrif moet stel. Die openbare entiteit kom die aankopestelsels na wat in gereedheid is. Registrasievorms word gereeld aan diensverskaffers in plattelandse gebiede versprei om op die departementele databasis te registreer.
Die WKKK poog om die prestasie en kapasiteit van die kultuurrade te verbeter, geriewe in stand te hou en raad te gee oor ingrypings om gemeenskappe te bemagtig.
Die termyn van die huidige kommissie het op 15 April 2015 verstryk, en die proses om nuwe lede te nomineer het ’n aanvang geneem.
_________________ Jane Moleleki Rekenpligtige Gesag Wes-Kaapse Kultuurkommissie
Datum: 29 Mei 2015
Jane Moleleki Rekenpligtige
Gesag
8
Jaarverslag vir 2014/15 Finansiële Jaar
Wes-Kaapse Kultuurkommissie
5. VERKLARING VAN VERANTWOORDELIKHEID EN BEVESTIGING VAN AKKURAATHEID VAN DIE JAARVERSLAG
Met die kennis tot my beskikking en na die beste van my wete bevestig ek die volgende:
• Al die inligting en bedrae wat in hierdie jaarverslag bekendmaak word, strook met die finansiële jaarstate wat deur die Ouditeur-generaal geouditeer is.
• Hierdie jaarverslag is volledig en akkuraat, en niks is weggelaat nie. • Hierdie jaarverslag is opgestel in ooreenstemming met die riglyne soos uitgereik
deur die Nasionale Tesourie. • Die finansiële jaarstate (Deel E) is opgestel in ooreenstemming met die Wet op
Openbare Finansiële Bestuur, 1999 (Wet 1 van 1999), artikel 55 (1)(d) en artikel 28.2 van die Nasionale Tesourieregulasie-standaarde van toepassing op die openbare entiteit.
• Die rekenpligtige gesag is verantwoordelik vir die voorbereiding van die finansiële jaarstate en vir die besluite op grond van hierdie inligting geneem.
• Die rekenpligtige gesag is verantwoordelik vir die totstandbrenging en implementering van ’n stelsel van interne beheer wat ontwerp is om redelike versekering te bied ten opsigte van die integriteit en betroubaarheid van die prestasie-inligting, die mensehulpbroninligting en die finansiële jaarstate.
• Die eksterne ouditeurs is aangestel om ’n onafhanklike mening oor die finansiële jaarstate uit te spreek.
Na ons mening weerspieël die jaarverslag op redelike wyse die bedrywighede, die prestasie-inligting, die mensehulpbroninligting en die finansiële sake van die openbare entiteit vir die finansiële jaar geëindig 31 Maart 2015.
Die uwe
Jane Moleleki Rekenpligtige Gesag Wes-Kaapse Kultuurkommissie
29 Mei 2015
Dr. Willem Andreas Boezak Voorsitter Wes-Kaapse Kultuurkommissie
29 Mei 2015
9
Jaarverslag vir 2014/15 Finansiële Jaar
Wes-Kaapse Kultuurkommissie
6. STRATEGIESE OORSIG 6.1. Visie
Om doeltreffend tot die groei en ontwikkeling van ’n dinamiese kulturele omgewing in ’n verenigde Wes-Kaap by te dra.
6.2. Missie Om kultuur in die Wes-Kaap deur middel van die volgende te bewaar, te bevorder en te ontwikkel:
• Die registrasie en deregistrasie van kultuurrade • Die verskaffing van finansiële bystand aan geregistreerde kultuurrade • Die beheer, bestuur, ontwikkeling en instandhouding van roerende en
onroerende eiendom wat deur die provinsiale minister onder sy toesig geplaas word
• Die uitvoering van ander take en funksies soos deur die provinsiale minister opgedra
• Die advisering van die provinsiale minister oor beleid
6.3. Waardes Integriteit; Aanspreeklikheid; Bevoegdheid; Deelneming; Deernis
7. WETGEWENDE EN ANDER MANDATE Die Wes-Kaapse Kultuurkommissie is deur die Wes-Kaapse Kultuurkommissie- en Kultuurradewet, 1998 (Wet 14 van 1998) tot stand gebring. Die WKKK is op 1 Junie 2001 genoteer as ’n bylae 3-, deel C- provinsiale openbare entiteit kragtens die Wet op Openbare Finansiële Bestuur, 1999 (Wet 1 van 1999).
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7.1 Grondwetlike mandate
Grondwet van die Republiek van Suid-Afrika, 1996 Artikel 30: Taal en kultuur Die WKKK fasiliteer vir die mense van die Wes-Kaap geleenthede vir die uitoefening
van hul taal- en kultuurregte deur die programme en projekte wat hy aanbied en ondersteun.
Artikel 31: Kultuur-, godsdiens- en taalgemeenskappe
Die WKKK moet verseker dat sy programme en projekte die kulturele verskeidenheid van die bevolking van die Wes-Kaap respekteer.
Artikel 41: Beginsels van samewerkende regering en interregeringsbetrekkinge
Die WKKK werk met alle regeringsfere saam in die uitvoering van sy mandaat.
Bylae 4: Funksionele gebiede van gelyklopende nasionale en provinsiale wetgewende bevoegdheid
Kulturele aangeleenthede: • Die WKKK werk nou saam met die nasionale Departement van Kuns en Kultuur
en verwante staatsorgane rakende gelyklopende kuns-, kultuur- en erfenisaangeleenthede.
Artikel 195: Basiese waardes en beginsels wat openbare administrasie reguleer
Amptenare van die Departement van Kultuursake en Sport moet die bepalings van artikel 195 nakom, wat ’n beskrywing gee van die demokratiese waardes en beginsels wat openbare administrasie reguleer. Artikel 195(1)(b) vereis die bevordering van die doeltreffende, ekonomiese en effektiewe gebruik van hulpbronne. Dit impliseer dat programme wat in die openbare sektor onderneem word, die maksimum voordele teen die laagste koste moontlik moet lewer.
Grondwet van die Wes-Kaap, 1997 (Wet 1 van 1998) Artikel 70 Provinsiale wetgewing moet voorsiening maak vir die totstandbrenging en redelike
befondsing, binne die Wes-Kaapse Regering se beskikbare hulpbronne, van ’n kultuurraad of -rade vir ’n gemeenskap of gemeenskappe in die provinsie wat ’n gemeenskaplike kultuur- en taalerfenis deel. Registrasie van, en ondersteuning aan, kultuurrade: • Die Wes-Kaapse Kultuurkommissie het as opdrag die registrasie en
ondersteuning van geregistreerde kultuurrade. Die DKES het toesighouding oor die WKKK en voorsien die kommissie van administratiewe en finansiële steun.
7.2 Wetgewende mandate
Wetgewing Verwysing Sleutelverantwoordelikhede van die WKKK Wes-Kaapse Kultuurkommissie- en Kultuurradewet, 1998
Wet 14 van 1998
Die doelstellings van die Wes-Kaapse Kultuurkommissie is om kultuur in die Wes-Kaap te bewaar, te bevorder en te ontwikkel in ooreenstemming met ’n beleid deur die LUR (Lid van die [provinsiale] Uitvoerende Komitee – provinsiale minister) bepaal. Die mandaat van die WKKK is om die LUR raad oor die bewaring, bevordering en ontwikkeling van kuns en kultuur in die Wes-Kaap te gee.
Wet op Openbare Finansiële Bestuur, 1999
Wet 1 van 1999 Artikel 55(1)(d)
Die WKKK dien kwartaal- en jaarverslae oor sy prestasielewering in, asook geouditeerde finansiële state gebaseer op die strategiese doelstellingsjaarteikens vir elke finansiële jaar.
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7.3 Beleidsmandate
Die Beleggingsraamwerkbeleid en -riglyne voorsien die Wes-Kaapse Kultuurkommissie van ’n grondige beleggingsraamwerk wat ’n doeltreffende en effektiewe kontantbestuurstelsel ondersteun. Ander beleide wat bedrywighede rig, word hieronder beskryf.
Beleide Beskrywing
Gedragskode vir WKKK-lede Om voorbeeldige gedrag te bevorder ten einde geloofwaardigheid aan die WKKK te verleen.
Registrasie en Deregistrasie van Kultuurrade-beleid
Om uitvoering te gee aan die beginsel van respek, koestering, handhawing en beskerming van die gewaardeerde beginsel van kulturele verskeidenheid in die Wes-Kaap en in Suid-Afrika as geheel.
Inkomste- en Benuttingsbeleid ’n Beleid om die rekenpligtige gesag van die openbare entiteit in staat te stel om inkomste doeltreffend te bestuur deur ontwikkeling en implementering van toepaslike prosesse om voorsiening te maak vir die identifisering, invordering, boekstawing, rekonsiliasie en beveiliging van inligting oor inkomste.
WKKK-delegerings Delegering van bevoegdhede uitgereik deur die rekenpligtige beampte kragtens artikel 44(1) en 44(2) van die Wet op Openbare Finansiële Bestuur, 1999 (WOFB).
Wesenlikheidsraamwerk Die rekenpligtige gesag ontwikkel ’n raamwerk van aanvaarbare vlakke van wesenlikheid en beduidendheid en kom daaroor ooreen met die tersaaklike uitvoerende gesag in oorleg met die eksterne ouditeurs.
Bedrogvoorkomingsplan Hierdie beleid maak voorsiening vir responsmeganismes om voorvalle van bedrog wat ’n impak op die WKKK kan hê, aan te meld, te ondersoek en op te los.
Debiteurebestuur ’n Beleid om die rekenpligtige gesag in staat te stel om debiteure met betrekking tot die benutting van kultuurgeriewe te beheer.
Vergoeding van Lede ’n Beleid rakende die betaling van lede van die Wes-Kaapse Kultuurkommissie wat genomineer word om konferensies, projekte, vergaderings en werksessies namens die WKKK by te woon.
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8. ORGANISASIESTRUKTUUR
LUR VIR KULTUURSAKE EN
SPORT
DEPARTEMENTS-HOOF
Mnr. B Walters
WES-KAAPSE KULTUURKOM-
MISSIE
Mnr. M Smith
(oorlede)
REKENPLIGTIGE GESAG
Me. J Moleleki
ADJUNK-DIREKTEUR
Me. N Jeaven
ASSISTENT-DIREKTEUR
Me. L Jeptha
WKKK-SEKRETARIAAT
Mnr. C Williams
UITVOERENDE KOMITEE
Mnr. W Boesak
GERIEWE-KOMITEE
Mnr. J Witbooi
KULTUURRADE-KOMITEE
Mnr. L Dani
HOOF- FINANSIËLE BEAMPTE
Me. B Rutgers
NAVORSINGS- EN ONTLEDINGS-
KOMITEE
Mnr. R Visman HFB-
ONDERSTEUNING (OPENBARE ENTITEITE)
Mnr. M Jonkers
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DEEL B: PRESTASIE-INLIGTING
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1. OUDITEURSVERSLAG: VOORAFBEPAALDE DOELSTELLINGS Die Ouditeur-generaal van Suid-Afrika (OGSA) voer tans die nodige ouditprosedures uit op die prestasie-inligting om redelike versekering in die vorm van ’n ouditgevolgtrekking te bied. Die ouditgevolgtrekking oor die prestasie teen voorafbepaalde doelstellings is in die verslag aan die bestuur ingesluit, met wesenlike bevindings wat onder die opskrif Voorafbepaalde Doelstellings in die gedeelte oor ander wetlike en regulatoriese vereistes van die ouditeursverslag vermeld word.
Verwys na bladsy 36 van die Ouditeursverslag, gepubliseer as Deel E: Finansiële Inligting.
2. SITUASIE-ONTLEDING
2.1. Diensleweringsomgewing Die Nasionale Ontwikkelingsplan verklaar dat die regering burgerbetrokkenheid aktief moet ondersteun en aanspoor. Burgers moet aangemoedig word om aktief geleenthede vir vooruitgang, leer, ervaring en verdere geleenthede na te jaag en saam met andere in hul gemeenskappe te werk om ontwikkeling te bevorder, probleme op te los en die bekommernisse van diegene wat sonder stem en gemarginaliseer is, te opper. Die WKKK sit sy betrokkenheid by kultuurgemeenskappe voort deur wisselwerkings en ope dae by die geriewe. Dit dien daartoe om die behoeftes van gemeenskappe te peil en die omvang van die WKKK se bedrywighede uit te brei. Dit is veral van toepassing op die plattelandse geriewe. Die kultuurgeriewe stimuleer en verryk die welstand van individue en laat gebruikers van die diens toe om hulself te ontdek.
Die departement voorsien die nodige ondersteuning aan die kommissie om te verseker dat die kommissie aan sy wetgewende mandaat voldoen en voortgaan om raad aan die LUR oor die bevordering van kuns en kultuur in die Wes-Kaap te gee. ’n Hersiening van al die provinsiale openbare entiteite is afgehandel. Die moratorium wat op die registrasie van nuwe kultuurrade geplaas is, is opgehef. Daar is tans 24 geregistreerde kultuurrade op die WKKK-databasis. Gedurende die oorsigperiode het die WKKK drie netwerksessies vir die geregistreerde kultuurrade gehou.
Die volgende ses geregistreerde kultuurrade is finansieel ondersteun om hul kultuurprojekte te finansier:
No. Kultuurrade Bedrag
1 Kochokwa-kultuurraad R30,000
2 Gourikwa-kultuurraad R15,000
3 Griekwa Nasionale Konferensie-kultuurraad R30,000
4 Hessekwa-kultuurraad R19,760
5 Intsika Yamanyange-kultuurraad R25,000
6 Nyahbinghi Huis van Paarl-kultuurraad R30,000
Totaal R149,760
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Die volgende kultuurgeriewe word deur die kommissie bestuur en in stand gehou: die Bien Donné-herehuis en Groot Drakenstein-kultuurgerief (Simondium, Paarl); Okkie Jooste-kultuurgerief (Stellenbosch); Melkbos-kultuursentrum en Melkbos Oppiesee (Melkbosstrand); Schoemanspoort-kultuurgerief (Oudtshoorn); en Koekenaap-kultuurgerief (Vredendal).
Die tabel hieronder dui die aantal persone aan wat die geriewe oor die afgelope twee jaar benut het:
Kultuurgerief 2013/14 2014/15 Groot Drakenstein-kultuurgerief 5,618 4,512
Koekenaap-kultuurgerief 625 586
Melkbos-kultuursentrum 4,169 3,754
Melkbos Oppiesee-kultuurgerief 3,351 3,619
Okkie Jooste-kultuurgerief 9,535 8,785
Schoemanspoort-kultuurgerief 2,261 1,459
Totaal 25,559 22,715
2.2. Organisasie-omgewing
Kragtens artikel 13 van die Wes-Kaapse Kultuurkommissie- en Kultuurradewet, 1998, word amptenare van die Departement van Kultuursake en Sport opgedra om die administratiewe werk van die WKKK uit te voer. Die WKKK se sekretariaat is binne die departement se kuns- en kultuurkomponent geleë. Die DKES verleen ook finansiële ondersteuning en sorg vir aankope en betalings. Volle sittings van die WKKK vind een keer per kwartaal plaas. Die WKKK-komitees (Uitvoerende; Navorsings- en Ontledings-; Geriewe-; en Kultuurrade-) maak aanbevelings vir oorweging deur die volle sitting. Die bedryfstermyn van die WKKK is ’n driejaartermyn. Dit het op 15 April 2012 met 13 lede begin en verstryk op 15 April 2015. Dr. Willem Andreas Boezak (adjunkvoorsitter: WKKK) het die voorsitterposisie vir die oorblywende ampsperiode aanvaar.
2.3. Sleutelbeleidsontwikkelings- en wetgewende veranderings
Die volgende beleide is bygewerk: Die hersiening van die registrasie en deregistrasie van Kultuurradebeleid het ’n aanvang geneem. Die Inkomste- en Benuttingsbeleid is onder beskouing weens die aanvraag van kliëntorganisasies wat nie in die kuns- en kultuurorganisasies is nie, maar ons inkomstestroom sou kon verhoog.
2.4. Strategiese uitkomsgeoriënteerde doelwitte
Die bevordering, ontwikkeling en transformasie van kultuuraktiwiteite in die Wes-Kaap deur: • aanmoediging van hoër benutting van kultuurgeriewe; • aanmoediging van die gebruik van kultuurgeriewe deur meer uiteenlopende groepe; • bevordering van kulturele warmte deur dialoog met kultuurrade; en • bevordering van sosiaal-inklusiewe programme.
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Strategiese uitkomsgeoriënteerde doelwit 1
Ten volle funksionele, veilige, goed-in-stand-gehoue en toeganklike kultuurgeriewe.
Doelwitstelling Om toegang, gereelde instandhouding en uiteenlopende benutting van kultuurgeriewe te verseker.
Strategiese uitkomsgeoriënteerde doelwit 2
Bevordering van sosiale dialoog en bevordering van kulturele warmte onder uiteenlopende kultuurrade en -groepe.
Doelwitstelling Om respek vir, en waardering van, kulturele verskeidenheid in die Wes-Kaap te bevorder.
Strategiese uitkomsgeoriënteerde doelwit 3
Die skepping van ’n omgewing wat vir sosiale insluiting bevorderlik is deur ’n verskeidenheid aktiwiteite.
Doelwitstelling Om die bevordering, ontwikkeling en bewaring van kuns en kultuur in die Wes-Kaap te verseker.
Die teikens van die WKKK volgens die JPP is volledig bereik.
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3. PRESTASIE-INLIGTING VOLGENS PROGRAM/AKTIWITEIT/DOELSTELLING
Die doelstellings van die Kultuurkommissie is om kultuur in die Wes-Kaap te bewaar, te bevorder en te ontwikkel in ooreenstemming met ’n beleid wat deur die provinsiale minister bepaal is. Ten einde sy doelstellings te bereik, doen die Wes-Kaapse Kultuurkommissie die volgende: (1) Bestuur die registrasie en deregistrasie van kultuurrade wat vrywillige assosiasies van
persone is wat op die beginsel van vryheid van assosiasie gebaseer is en wat ’n gemeenskap of gemeenskappe verteenwoordig wat ’n gemeenskaplike kultuur- en taalerfenis in die Wes-Kaap deel.
(2) Voorsien befondsing vir kultuurprojekte, konferensies en navorsing wat deur
geregistreerde kultuurrade uitgevoer word. (3) Beheer, bestuur, ontwikkel en hou roerende en onroerende eiendom in stand wat
onder sy toesig geplaas is kragtens artikel 2(1)(a) of (b) van die Wet.
3.1 Strategiese doelstellings
Strategiese doelstellings Werklike prestasie 2013/14
Beplande teiken
2014/15
Werklike prestasie 2014/15
Afwyking van beplande teiken na werklike
prestasie vir 2014/15
Kommentaar oor afwykings
Die bewaring, bevordering en ontwikkeling van kuns en kultuur deur kultuurrade, die bestuur van kultuurgeriewe, navorsing en ontleding.
27 27 27 Geen Geen
Program: Wes-Kaapse Kultuurkommissie
Die WKKK voorsien toegang tot kultuurgeriewe en voorsien ondersteuning aan kultuurrade vir alle inwoners van die Wes-Kaap.
3.2 Sleutelprestasie-aanwysers, beplande teikens en werklike prestasies
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Prestasie-aanwyser Werklike prestasie 2013/14
Beplande teiken
2014/15
Werklike prestasie 2014/15
Afwyking van beplande teiken
na werklike prestasie vir
2014/15
Kommentaar oor afwykings
1.1 Aantal gebeure om toegang te verbeter en om netwerking, sosiale insluiting en kulturele warmte te bevorder
3 3 3 Geen
Geen
1.3 Aantal geriewe opgegradeer en in stand gehou om geskiktheid en veiligheid vir gebruikers te verseker
7 7 7 Geen
Geen
1.4 Aantal volle sitting-, subkomitee- en strategiese vergaderings om aan die minister raad te gee
17 17 17 Geen
Geen
Gedurende die oorsigperiode het die WKKK drie netwerksessies vir die geregistreerde kultuurrade gehou. Al sewe geriewe is in stand gehou om geskiktheid en veiligheid vir gebruikers te verseker. Die WKKK het 17 vergaderings, soos geskeduleer, gehou.
Strategie om gebiede van onderprestasie uit te skakel Alle beplande teikens is bereik soos vir die finansiële jaar 2014/15 uiteengesit. Veranderings aan beplande teikens Geen.
Koppeling van prestasie aan begrotings
2014/2015* 2013/2014
Program/aktiwiteit/ doelstelling
Begroting
Werklike uitgawes
(Oor-)/ Onderbesteding
Begroting
Werklike uitgawes
(Oor-)/Onder-besteding
R’000 R’000 R’000 R’000 R’000 R’000
Goedere en dienste 2,499 2,619 (120) 2,937 2,611 326
Totaal 2,499 2,619 (120) 2,937 2,611 326
4. INKOMSTE-INVORDERING
2014/2015 2013/2014
Bronne van inkomste Skatting Werklike bedrag
Oor -/ (Onder-) Skatting
Werklike bedrag
Oor-/ (Onder-)
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ingevorder invordering
ingevorder invordering
R’000 R’000 R’000 R’000 R’000 R’000
Ander bedryfsinkomste 1,947 1,753 (194) 2,349 1,909 (442)
Oordrag 263 363 100 250 250 -
Rente-inkomste 289 281 (8) 338 248 (90)
Totale 2,499 2,397 (102) 2,937 2,405 (532) Die oordragbetaling van die DKES is benut vir die administrasie van die komitee asook vir kultuurrade. Die inkomste gegenereer uit gebruikers van die kultuurgeriewe is gebruik vir die instandhouding en opgradering van die sewe geriewe.
4.1 Kapitaalbelegging Nie van toepassing nie.
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DEEL C: BESTUUR
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1. INLEIDING
Bestuur, risikobestuur en nakoming is drie steunpilare wat saam werk, met die doel om te verseker dat die entiteit sy doelstellings bereik. Nakoming van die entiteit se beleide en prosedures, wette en regulasies, wat in sterk en doeltreffende bestuur omskakel, word as sleutel tot die entiteit se sukses beskou. Hierdie verslag verskaf ’n oorsig oor die bestuur wat in die entiteit vasgelê is.
2. PORTEFEULJEKOMITEES
Die komitees van die Provinsiale Parlement wat oor die WKKK toesighouding het, is die Staande Komitee oor Gemeenskapsveiligheid, Kultuursake en Sport en die Staande Komitee oor Openbare Rekeninge (SKOOR).
Staande Komitee oor Openbare Rekeninge (SKOOR) Aanhoordatum Aangeleentheid onder oorweging 4 November 2014 Toeligting deur die Ouditeur-generaal en Ouditkomitee oor die jaarverslag van die
Wes-Kaapse Kultuurkommissie
18 Februarie 2015 Wes-Kaapse Kultuurkommissie se voorlegging van eerste, tweede en derde kwartaallikse verslae
10 Maart 2015 Wes-Kaapse Kultuurkommissie se JPP en begroting vir 2015/16 is voorgelê
3. UITVOERENDE GESAG
Kwartaallikse prestasieverslag 31 Julie 2014, 31 Oktober 2014, 31 Januarie 2015, 30 April 2015
Moniteringsverslag gedurende die jaar 31 Julie 2014, 31 Oktober 2014, 31 Januarie 2015, 30 April 2015
4. DIE WES-KAAPSE KULTUURKOMMISSIE
Die belang en doel van die Raad Die wetgewende mandaat van die Wes-Kaapse Kultuurkommissie is om kultuur in die Wes-Kaap te bewaar, te bevorder en te ontwikkel in ooreenstemming met die Wes-Kaapse Kultuurkommissie- en Kultuurradewet, 1998. Die WKKK moet, onder andere: a) die registrasie en deregistrasie van kultuurrade oorweeg; b) roerende of onroerende eiendom wat onder sy toesig geplaas is, beheer, bestuur,
ontwikkel en in stand hou; en c) sodanige ander funksies uitvoer as wat die provinsiale minister aan die kommissie
mag opdra.
Die rol van die Raad is soos volg:
Die Wes-Kaapse Kultuurkommissie mag aan die kultuurraad/-rade hulp verleen deur:
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a) subsidiëring van kultuurverwante projekte, navorsing en konferensies waarvoor ’n kultuurraad aansoek gedoen het;
b) bevordering en koördinering van nasionale en internasionale interkulturele kontak; en c) verskaffing van inligting om kultuur te bewaar, te bevorder en te ontwikkel. Handves van die Raad
Die Wes-Kaapse Kultuurkommissie het nie ’n formele handves nie, maar word deur die Wes-Kaapse Kultuurkommissie- en Kultuurradewet (Wet 14 van 1998) gelei.
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Samestelling van die Raad
Naam Hoedanigheid (kragtens die openbare-entiteit-raadstruktuur)
Datum aangestel
Datum bedank
Kwalifikasies Gebied van kundigheid Direkteurskappe Ander komitees
Aantal vergaderings bygewoon
Dr. Willem Andreas Boezak
Adjunkvoorsitter 15 April 2012 n.v.t. Dipl. Maatskaplike Werk; Lisensiaat in Teologie; Meestersgraad in Teologie; Th. Drs. (Maatskaplike Etiek)
Uitvoerende kunste; literêre kunste; geesteswetenskappe (geskiedenis, kuns en kultuurgeskiedenis); betrokkenheid van die jeug by kultuur; kulturele bedrywighede (kultuurtoerisme, visuele kunste en handwerk); musiek, kommunikasie en storievertelling
Geen Geen 20
Lizo Cecil Dani
Voorsitter: Kultuurradekomitee
15 April 2012 n.v.t. Arbeidsverhoudings; projekbestuur
Literêre kunste; geesteswetenskappe (geskiedenis, kuns en kultuurgeskiedenis); betrokkenheid van die jeug by kultuur; kulturele bedrywighede (kultuurtoerisme, visuele kunste en handwerk); kulturele/tradisionele museums
Geen Geen 16
Johann du Plessis
Lid: Navorsings- en Ontledingskomitee
15 April 2012 15 Mei 2013 BA (SK en HOD) Kulturele bedrywighede (kultuurtoerisme, visuele kunste en handwerk); kurator; konsultant; opvoeder
Geen Geen Geen
Adv. Jacques du Preez
Adjunkvoorsitter: Kultuurgeriewekomitee
15 April 2012 n.v.t. LLB, LLM, Sert. SA Belastingreg Geesteswetenskappe (geskiedenis, kunste en kultuurgeskiedenis); taal en onderwys
Geen Geen 1
Anthony le Fleur
Lid: Kultuurgeriewekomitee
15 April 2012 n.v.t. Voorsitter: Griekwa Nasionale Konferensie van SA, 1989; Uitvoerende Lid: Nasionale Khoi- en San-raad, 1999; Adjunkvoorsitter: Suid-Kaapse Khoi-raad, 2010
Uitvoerende kunste; geesteswetenskappe (geskiedenis, kuns en kultuurgeskiedenis); betrokkenheid van die jeug by kultuur
Geen Geen 11
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Linda Marques
Lid: Kultuurradekomitee
15 April 2012 n.v.t. Dipl. (Algemene Besigheidspraktyk/Openbare Betrekkinge); Kunsontwikkelingsbestuurder, KKNKF
Uitvoerende kunste; betrokkenheid van die jeug by kultuur; kulturele bedrywighede (kultuurtoerisme, visuele kunste en handwerk)
Geen Lid: Nasionale
Kunste-raad
9
Janene Mostert
Lid: Navorsings- en Ontledingskomitee
15 April 2012 6 Februarie 2015
Dipl. Skone Kunste; Hoër Onderwysdiploma
Geesteswetenskappe (geskiedenis, kuns en kultuurgeskiedenis); kulturele bedrywighede (kultuurtoerisme, visuele kunste en handwerk)
Geen Geen 5
Wandisile Mlulami Ngeyi
Lid: Kultuurgeriewekomitee
15 April 2012 n.v.t. BA; Dipl. Geskiedenis en isiXhosa-metodes; Sert. in Sportleierskap, Nasionale Sportraad; Sert. Geheelskoolbestuur; Dipl. Arbeidsreg; Dipl. Arbeidsbetrekkinge; Dipl. Personeel en Opleiding
Uitvoerende kunste; geesteswetenskappe (geskiedenis, kuns en kultuurgeskiedenis)
Geen Geen Geen
Mervyn Smith
Voorsitter 15 April 2012 (oorlede November
2014)
Prokureur; Raadslid en Voorsitter/Direkteur: Kunstekaap; Voormalige President: Kaapse Prokureursorde; Voormalige President: SA Joodse Raad van Afgevaardigdes; Voorsitter: Raad van Trustees, SA Holocaust and Genocide Foundation; Lewenslange President: Bellville-krieketklub; Vriend: Suid-Afrikaanse Nasionale Galery
Uitvoerende kunste Geen Geen Geen
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Jaarverslag vir 2014/15 Finansiële Jaar
Wes-Kaapse Kultuurkommissie
Sibongile Somdaka
Lid: Kultuurradekomitee
15 April 2012 30 Mei 2013 Nas. Dipl. Openbare Betrekkinge-bestuur; Mediakoördineerder: Wêreldbeker 2010 Fondsinsamelingsgala-geleentheid; Mediakoördineerder: FIFA-wedstryd op Nuweland vir Mandela se 89ste verjaarsdag; bevordering en bemarking van verenigings, SAFA Westelike Provinsie; Besigheidsontwikkelingsbestuurder; Hoofbestuurder: Bemarking en Reklame
Betrokkenheid van die jeug by kultuur
Geen Geen Geen
Marianne Thamm
Lid: Navorsings- en Ontledingskomitee
15 April 2012 1 Januarie 2014
Dipl. Joernalistiek; kunskritikus/ rubriekskrywer/redakteur en kultuuraktivis
Uitvoerende kunste; literêre kunste
Geen Geen Geen
Riaan Narshall Visman
Lid/Voorsitter (vanaf 1 Januarie 2014): Navorsings- en Ontledingskomitee
15 April 2012 19 Februarie 2015
B Drama; vryskutkunstenaar; skrywer van drama; kunsontwikkelingspraktisyn; opvoeder
Uitvoerende kunste; betrokkenheid van die jeug by kultuur; bestuur van kultuurgeriewe
Geen Geen 11
John Cornelius Witbooi
Voorsitter: Kultuurgeriewekomitee
15 April 2012 n.v.t. Dipl. Algemene Besigheidspraktyk/ Openbare Betrekkinge; Kunsontwikkelingsbestuurder: KKNKF
Uitvoerende kunste; betrokkenheid van die jeug by kultuur; kulturele bedrywighede (kultuurtoerisme, visuele kunste en handwerk)
Geen Geen 12
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Jaarverslag vir 2014/15 Finansiële Jaar
Wes-Kaapse Kultuurkommissie
Komitees
Komitee Aantal vergaderings gehou
Aantal lede Naam van lede
Volle sitting 5 8 Lizo Cecil Dani Linda Marques Wilson Willem Andreas Boezak John Cornelius Witbooi Jacques du Preez Anthony le Fleur Riaan Narshall Visman Janene Mostert
Kultuurrade 4 3 Lizo Cecil Dani Linda Marques Wilson Willem Andreas Boezak
Kultuurgeriewe 4 3 John Cornelius Witbooi Jacques du Preez Anthony le Fleur
Navorsing en Ontleding 4 4 Riaan Narshall Visman Janene Mostert Linda Marques Wilson Willem Andreas Boezak
Vergoeding van WKKK-lede
Die diensvoordeelpakkette vir ampsdraers van sekere statutêre en ander instellings is deur die Minister van Finansies gedefinieer en beskryf in ’n omsendbrief van die Provinsiale Tesourie. Die Voorsitter se tarief is R404 per uur, die Adjunkvoorsitter se tarief is R285 per uur, en die tarief vir lede is R247 per uur.
Naam
Vergoeding R’000
Ander uitbetalings (reis- en
verblyfskoste) R’000
Totaal R’000
Boezak WA 12 2 14
Dani LC 9 29 38
Du Preez J 1 1 2
Le Fleur A 6 40 46
Mostert J 2 1 3
Visman RN 6 1 7
Wilson LM 3 12 15
Witbooi JC 7 8 15
Totaal 46 94 140
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Jaarverslag vir 2014/15 Finansiële Jaar
Wes-Kaapse Kultuurkommissie
5. RISIKOBESTUUR
Die rekenpligtige gesag (RG) vir die entiteit is verantwoordelik vir die implementering van ondernemingsrisikobestuur (ORB) in ooreenstemming met die Nasionale Tesourie se Openbaresektor-risikobestuursraamwerk (NTOSRBR), en die Direktoraat Ondernemingsrisikobestuur (D:ORB) in die Departement van die Premier (DvdP) voorsien ’n gesentraliseerde strategiese ondersteuningsdiens aan die entiteit. In nakoming van die Nasionale Tesourie se Openbaresektor-risikobestuursraamwerk (NTOSRBR) en om verder risikobestuur binne die entiteit vas te lê, het die Wes-Kaapse Regering (WKR) ’n ORB-beleid aangeneem wat die WKR se algehele bedoeling met betrekking tot ORB uiteensit. Die entiteit het ’n ORB-strategie aangeneem, wat op 17 Julie 2014 deur die rekenpligtige gesag goedgekeur is, en ’n ORB-implementeringsplan, wat op 8 Mei 2014 deur die rekenpligtige gesag goedgekeur is. Die ORB-implementeringsplan bring die WKR se ORB-beleid en die entiteit se ORB-strategie ten uitvoer en beskryf in hooftrekke die rolle en verantwoordelikhede van die bestuur en personeel in die vaslegging van risikobestuur in die entiteit. Die entiteit beoordeel beduidende risiko’s wat ’n impak op die bereiking van sy doelstellings, beide strategiese en programrisiko’s, op ’n kwartaallikse basis sou kon hê. Daar is aan risiko’s voorkeur gegee, gebaseer op die waarskynlikheid en impak (inherent en oorblywend) daarvan, en daar is op bykomende temperings ooreengekom om risiko’s tot aanvaarbare vlakke te verlaag. Nuwe/ontluikende risiko’s is gedurende die kwartaallikse hersieningsprosesse geïdentifiseer. Die entiteit het ’n Ondernemingsrisikobestuurskomitee (ORBKO) tot stand gebring om aan die rekenpligtige gesag hulp te verleen in die uitvoering van haar verantwoordelikhede wat met risikobestuur verband hou. Die komitee is werksaam onder ’n opdrag wat op 17 Julie 2014 deur die rekenpligtige beampte vir die Departement van Kultuursake en Sport goedgekeur is. Die ORBKO het die strategiese en programrisiko-registers bekragtig en verdere aksie, waar tersaaklik, aanbeveel. Die Ouditkomitee het onafhanklike toesighouding oor die entiteit se risikobestuurstelsel verskaf. Die Ouditkomitee is voorsien van kwartaallikse ORB-vorderingsverslae en die entiteit se risikoprofiele en -registers om sy onafhanklike toesighoudingsrol uit te voer. Die Ouditkomitee se evaluering van die risikobestuursproses is met betrekking tot die vordering van die implementering van die entiteit se jaarlikse ORB-implementeringsplan en strategiese risiko’s wat deur die entiteit en sy tersaaklike risikorespons-/ behandelingstrategieë in die gesig gestaar word.
6. EENHEID VIR INTERNE BEHEER
Dit is die verantwoordelikheid van die rekenpligtige gesag om deurlopend interne beheermaatreëls te beoordeel en evalueer en te verseker dat die beheeraktiwiteite wat in gereedheid is, effektief, doeltreffend en deursigtig is, wanneer nodig. Om dit moontlik te maak, is kwartaallikse sleutelbeheervergaderings met die Ouditeur-generaal, programbestuurders van die Departement van Kultuursake en Sport en die provinsiale minister gehou. Dit is ’n voortgaande proses om te verseker dat die departement skoon oudits verkry.
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Jaarverslag vir 2014/15 Finansiële Jaar
Wes-Kaapse Kultuurkommissie
7. INTERNE OUDIT EN OUDITKOMITEES
Interne Oudit voorsien die bestuur van onafhanklike, objektiewe versekerings- en konsultasiedienste wat
ontwerp is om waarde toe te voeg en om die bedrywighede van die entiteit deurlopend te verbeter. Dit
staan die entiteit by om sy doelstellings te bereik deur middel van ’n stelselmatige, gedissiplineerde
benadering tot die evaluering en verbetering van die effektiwiteit van bestuurs-, risikobestuurs- en
beheerprosesse. Die volgende sleutelaktiwiteite word in hierdie verband uitgevoer:
• Beoordeling en die maak van toepaslike aanbevelings ter verbetering van die bestuursprosesse om
die entiteit se doelstellings te bereik
• Evaluering van die toereikendheid en effektiwiteit van, en bydra tot, die verbetering van die
risikobestuursproses
• Die verlening van bystand aan die rekenpligtige gesag in die handhawing van doeltreffende en
effektiewe beheermaatreëls deur die evaluering van daardie beheermaatreëls om hul effektiwiteit en
doeltreffendheid te bepaal en deur die ontwikkeling van aanbevelings vir versterking of verbetering
Die volgende versekeringsafsprake is in die 2014/15 Interne Ouditplan goedgekeur:
• Inligtingstelseloudit: SLIMS en PASTEL
Die Ouditkomitee is as ’n toesighoudende liggaam tot stand gebring wat onafhanklike toesighouding
verskaf oor bestuurs-, risikobestuurs- en beheerprosesse in die entiteit, waaronder toesighouding en
verantwoordelikhede met betrekking tot:
• die interne oudit-funksie;
• die eksterne oudit-funksie (Ouditeur-generaal van Suid-Afrika – OGSA);
• entiteitsrekeningkunde en -verslaggewing;
• die entiteit se rekeningkundige beleide;
• ’n oorsig oor die OGSA se bestuurs- en ouditverslag;
• ’n oorsig oor die entiteit se monitering gedurende die jaar;
• entiteitsrisikobestuur;
• interne beheer;
• voorafbepaalde doelstellings; en
• etiese en forensiese ondersoeke.
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Jaarverslag vir 2014/15 Finansiële Jaar
Wes-Kaapse Kultuurkommissie
Die tabel hieronder maak tersaaklike inligting oor die ouditkomiteelede bekend:
Naam Kwalifikasies Intern
of
ekstern
Indien intern,
pos in die
departement
Datum
aangestel
Datum
bedank
Aantal
vergaderings
bygewoon
Mnr. Ronnie
Kingwill
BCom, CTA, GR
(SA)
Ekstern N.v.t. 1 Januarie 2013 N.v.t. 8
Mnr. Mervyn
Burton
BCompt;
BCompt (Hons.);
BR (SA)
Ekstern N.v.t. 1 Januarie 2012
1 Januarie 2015
(2de termyn)
N.v.t. 8
Me. Judy
Gunther
BCompt,
Meestersgraad in
Kosteberekening,
CIA; AGA; CRMA
Ekstern N.v.t. 1 Januarie 2013 N.v.t. 8
Mnr. Louw
van der
Merwe
GR (SA); ACMA;
CIA; CISA; CRMA Ekstern N.v.t. 1 Januarie 2013 N.v.t. 8
Mnr.
Francois
Barnard
BProc, BCompt
(Hons.);
Nagraadse
Diploma in
Ouditering;
MComm
(Belasting); GR
(SA)
Ekstern N.v.t. 1 Januarie 2013 N.v.t. 5
8. NAKOMING VAN WETTE EN REGULASIES
Die stelsels, beleide en prosesse is in gereedheid om nakoming van wette en regulasies te verseker. Sjablone wat effektiewe monitering verseker, word ontwikkel.
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Jaarverslag vir 2014/15 Finansiële Jaar
Wes-Kaapse Kultuurkommissie
9. BEDROG EN KORRUPSIE Die Wes-Kaapse Regering het ’n Teenkorrupsiestrategie aangeneem wat die provinsie se geenverdraagsaamheid-standpunt teenoor bedrog en korrupsie bevestig. Die entiteit het ’n goedgekeurde Bedrogvoorkomingsplan en ’n Bedrogvoorkomingsimplementeringsplan wat aan die Bedrogvoorkomingsplan uitvoering gee. Daar bestaan verskeie kanale om oor bewerings van bedrog en korrupsie verslag te doen, en dit word breedvoerig in die Provinsiale Teenkorrupsiestrategie en die entiteit se Bedrogvoorkomingsplan beskryf. Elke bewering wat deur die Provinsiale Forensiese Dienste (PFD) ontvang word, word in ’n gevallebestuurstelsel aangeteken, wat as ’n bestuursinstrument gebruik word om verslag te doen oor vordering met gevalle wat op die entiteit betrekking het en statistiek genereer vir die provinsie en entiteit. Ons beskerm werknemers wat die fluitjie oor vermoedelike bedrog, korrupsie en diefstal blaas indien die openbaarmaking ’n beskermde openbaarmaking is (d.w.s. aan statutêre vereistes voldoen, bv. te goeder trou gemaak is). Die geleentheid om anoniem te bly, is aan enige persoon beskikbaar wat dade van bedrog, diefstal en korrupsie sou wou aanmeld, en indien hulle dit persoonlik aanmeld, sal hul identiteite vertroulik gehou word deur die persoon by wie hulle dit aanmeld.
Sodra bedrog of korrupsie bevestig word, ná voltooiing van ’n ondersoek, is die tersaaklike werknemers wat by hierdie optrede betrokke was, onderhewig aan ’n dissiplinêre verhoor. In al sodanige gevalle word van die WKR-verteenwoordiger wat die dissiplinêre verrigtinge instel, verwag om die ontslag van die betrokke werknemer aan te beveel. Waar prima facie-bewys van kriminele gedrag bespeur word, moet ’n kriminele saak by die Suid-Afrikaanse Polisiediens aanhangig gemaak word.
Aan die einde van die finansiële jaar is geen (zero) sake met betrekking tot die entiteit aangemeld.
10. MINIMALISERING VAN BELANGEBOTSING
Die WKKK verseker dat daar geen belangebotsings is nie deur daarop aan te dring dat ’n Verklaring van Belang (WCBD4-vorm) van elke verskaffer verkry word wat nie op die Wes-Kaapse Verskaffersdatabasis geregistreer is nie. Voordat met verskaffers wat nie op die databasis geregistreer is nie, sake gedoen word, word kontroles uitgevoer om te verifieer dat hul WCBD4-verklarings nie ouer as 12 maande is nie. Die Provinsiale Tesourie staan entiteite by om die risiko van belangebotsings te verminder waar eienaars of direkteurs van maatskappye ook staatsamptenare in die Wes-Kaap is. Dit word gedoen deur inligting uit PERSAL (die Personeelsalarisstelsel) beskikbaar te stel oor staatsamptenaars wat as eienaars of direkteurs van maatskappye geregistreer is. Die entiteit verseker dat sodanige persone oor ’n brief beskik van goedkeuring om besoldigde werk buite die staatsdiens (BWBS) te verrig alvorens met hulle besigheid gedoen word. Die entiteit het nie enige belangebotsing by enige besigheid gevind wat met verskaffers gedoen is nie. Indien sodanige botsing aan die lig sou kom, sal die saak as ’n wederregtelike aanvoerkettingbestuursaktiwiteit hanteer word, en ná ’n omsigtigheidsondersoek, sal die verskaffer as ’n “nievoorkeur”-diensverskaffer geïdentifiseer word.
11. GEDRAGSKODE Die beleid deur die DKES geïmplementeer, inkorporeer die WKKK. Die doel van die Gedragskode is om ’n hoë standaard van professionele etiek in die werkplek te bevorder. Die WKKK streef daarna om by die inhoud van die kode te bly en dit na te kom. Werknemers word van die inhoud van die Gedragskode bewus gemaak deur, onder andere, die verpligte oriëntering van alle nuut-aangestelde werknemers. Die kode is onder alle werknemers versprei as ’n herinnering aan die voortdurende bevordering van hoë standaarde van professionele etiek in die werkplek. Indien en wanneer daar strydig met die inhoud van die kode opgetree word, maak bestuurders gebruik van progressiewe dissipline soos wat nodig mag wees. Ernstiger oortredings word na die Sentrum vir Korporatiewe Dienste (Direktoraat Werknemerverhoudinge) vir formele dissiplinêre prosedures verwys.
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Jaarverslag vir 2014/15 Finansiële Jaar
Wes-Kaapse Kultuurkommissie
Daarbenewens is die lede van die Wes-Kaapse Kultuurkommissie verplig om ’n gedragskode te onderteken en daaraan te voldoen wat op hul gebied van verantwoordelikheid betrekking het.
12. GESONDHEIDS-, VEILIGHEIDS- EN OMGEWINGSAANGELEENTHEDE
Die beleid deur die DKES geïmplementeer, inkorporeer die WKKK. Gesondheids- en veiligheidsaangeleenthede word aangespreek deur die uitvoering van maandelikse inspeksies by die DKES se hoofkantoor en jaarlikse ouditinspeksies by alle ander kantore van die departement. Gebeurlikheidsplanne en besigheidskontinuïteitsplanne is vir al die kantore saamgestel. Die bestuurders by al die kantore is as gesondheids- en veiligheidsrisikokoördineerders, veiligheidsbeamptes, eerstehulpwerkers en brandbestryders aangestel en opgelei. Jaarlikse brandweeroefeninge word by die kantore in die Kaapstadse middestad gehou in samewerking met die Departement van Gemeenskapsveiligheid en die Departement Ramprisikobestuur van die Stad Kaapstad wat al die prosesse moniteer en kommentaar daarop lewer.
13. MAATSKAPPY-/RAADSEKRETARIS
Nie van toepassing op die openbare entiteit nie.
14. MAATSKAPLIKE VERANTWOORDELIKHEID
Nie van toepassing op die openbare entiteit nie.
15. OUDITKOMITEEVERSLAG Ons lê met genoeë hiermee ons verslag vir die finansiële jaar geëindig 31 Maart 2015 voor. Verantwoordelikheid van die Ouditkomitee Die Ouditkomitee berig dat hy voldoen het aan sy verantwoordelikhede wat uit artikel 51(1)(a) van die Wet op Openbare Finansiële Bestuur en Tesourieregulasie 27.1 spruit. Die Ouditkomitee berig ook dat hy toepaslike formele opdragte as sy Ouditkomitee-opdragte aangeneem het, sy sake gereguleer het in nakoming van hierdie opdragte en al sy verantwoordelikhede nagekom het soos daarin vervat. Die effektiwiteit van interne beheer Die entiteit word deur die Departement van Kultuursake en Sport bedien, en geen interne beheergebreke is op die entiteitsvlak aangemeld nie. Bestuur gedurende die jaar en kwartaallikse prestasieverslae Die entiteit het maandeliks en kwartaalliks aan die Tesourie verslag gedoen soos wat deur die WOFB vereis word. Die Ouditkomitee is tevrede met die inhoud en gehalte van die kwartaallikse finansiële en prestasieverslae wat gedurende die oorsigjaar deur die rekenpligtige beampte van die entiteit voorberei en uitgereik is.
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Jaarverslag vir 2014/15 Finansiële Jaar
Wes-Kaapse Kultuurkommissie
Evaluering van finansiële state Die Ouditkomitee het:
• die geouditeerde finansiële jaarstate soos wat dit in die jaarverslag ingesluit is, met die Ouditeur-generaal en die rekenpligtige beampte hersien en bespreek;
• die Ouditeur-generaal se bestuursverslag en die bestuur se reaksies daarop hersien; • veranderings aan die rekeningkundige beleide en praktyke oorweeg en dit is, waar van
toepassing, in die finansiële jaarstate vermeld; • die entiteit se prosesse om nakoming van wetlike en regulatoriese bepalings te verseker, hersien; • die inligting oor voorafbepaalde doelstellings waaroor in die jaarverslag berig is, hersien; • wesenlike aanpassings wat uit die oudit van die entiteit voortgespruit het, hersien; en • veranderings aan die tussentydse finansiële state hersien en, waar toepaslik, aanbeveel soos deur
die entiteit voorgelê vir die ses maande eindigende 30 September 2014.
Interne oudit Die Ouditkomitee bly besorg oor die toereikendheid van interne oudithulpbronne om volledige dekking van hoërisikogebiede te verseker. Die gekombineerde versekeringsbenadering sal steeds aangewend word om beperkte interne oudithulpbronne doeltreffend op die mees tersaaklike risikogebiede te fokus. Ouditeur-generaal se verslag Ons het die entiteit se Implementeringsplan vir ouditaangeleenthede hersien wat gedurende die vorige jaar ontwikkel is, en ons is tevrede dat die aangeleenthede aangespreek is soos deur die Ouditeur-generaal berig. Die Ouditkomitee het met die Ouditeur-generaal en die entiteit samesprekings gehou om te verseker dat daar geen onopgeloste aangeleenthede is wat uit die regulatoriese oudit voortgespruit het nie. Die Ouditkomitee gaan akkoord met, en aanvaar, die gevolgtrekkings van die Ouditeur-generaal oor die finansiële jaarstate en is van mening dat die geouditeerde finansiële jaarstate aanvaar word en saamgelees word met die verslag van die Ouditeur-generaal. Waardering Die Ouditkomitee wil graag sy waardering teenoor die bestuur van die entiteit, die Ouditeur-generaal en die Korporatiewe Versekeringstak betuig vir die samewerking en inligting wat hulle verskaf het om ons in staat te stel om hierdie verslag op te stel.
_______________________ Ronnie Kingwill Voorsitter van die Maatskaplike Groepouditkomitee Wes-Kaapse Kultuurkommissie: Wes-Kaapse Regering 11 Augustus 2015
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Jaarverslag vir 2014/15 Finansiële Jaar
Wes-Kaapse Kultuurkommissie
DEEL D: MENSEHULPBRONBESTUUR
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Jaarverslag vir 2014/15 Finansiële Jaar
Wes-Kaapse Kultuurkommissie
INLEIDING
Hierdie statistieke verskyn in die jaarverslag van die Departement van Kultuursake en Sport.
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Jaarverslag vir 2014/15 Finansiële Jaar
Wes-Kaapse Kultuurkommissie
DEEL E: FINANSIËLE INLIGTING
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Jaarverslag vir 2014/15 Finansiële Jaar
Wes-Kaapse Kultuurkommissie
1. Verslag van die Ouditeur-generaal aan die Wes-Kaapse Provinsiale Parlement oor die Wes-Kaapse Kultuurkommissie
Inleiding
1. Ek het die finansiële state van die Wes-Kaapse Kultuurkommissie soos op bladsy 40 tot 64
uiteengesit, geouditeer. Dit behels die staat van finansiële posisie soos op 31 Maart 2015, die staat van finansiële prestasie, die staat van veranderings in netto bates, die kontantvloeistaat en die staat van vergelyking van begroting en werklike bedrae vir die jaar wat toe geëindig het, asook die aantekeninge, wat bestaan uit ’n opsomming van beduidende rekeningkundige beleide en ander verduidelikende inligting.
Verantwoordelikheid van die rekenpligtige gesag vir die finansiële state
2. Die rekenpligtige gesag is verantwoordelik vir die voorbereiding en billike aanbieding van hierdie
finansiële state in ooreenstemming met die Suid-Afrikaanse Standaarde van Algemeen Erkende Rekeningkundige Praktyk (SA Standaarde van AERP), die vereistes van die Wet op Openbare Finansiële Bestuur van Suid-Afrika, 1999 (Wet No. 1 van 1999) (WOFB) en artikel 15(5) van die Wes-Kaapse Kultuurkommissie- en Kultuurradewet, 1998 (Wet No. 14 van 1998) (WKKKW) en vir sodanige interne beheer as wat die rekenpligtige gesag as nodig beskou om die voorbereiding van finansiële state wat vry van wesenlike wanvoorstelling is, hetsy weens bedrog of fout, moontlik te maak.
Verantwoordelikheid van Ouditeur-generaal
3. Dit is my verantwoordelikheid om ’n mening oor hierdie finansiële state uit te spreek wat op my
oudit gebaseer is. Ek het my oudit in ooreenstemming met Internasionale Ouditstandaarde uitgevoer. Daardie standaarde vereis dat ek etiese vereistes nakom en die oudit beplan en uitvoer om redelike versekering te verkry dat die finansiële state vry van wesenlike wanvoorstelling is.
4. ’n Oudit behels die uitvoering van prosedures om ouditbewyse oor die bedrae en openbarings in
die finansiële state te bekom. Die prosedures wat gekies is, hang af van die ouditeur se oordeel, waaronder die bepaling van die risiko’s van wesenlike wanvoorstelling van die finansiële state, hetsy weens bedrog of fout. By sodanige risikobepalings oorweeg die ouditeur interne beheer wat verband hou met die entiteit se voorbereiding en billike voorlegging van die finansiële state ten einde ouditprosedures te ontwerp wat toepaslik is in die omstandighede, maar nie vir die doel van die uitspreek van ’n mening oor die effektiwiteit van die entiteit se interne beheer nie. ’n Oudit sluit ook die evaluering van die toepaslikheid van rekeningkundige beleide in wat gebruik word en die redelikheid van rekeningkundige skattings wat deur die bestuur gemaak word, asook die evaluering van die algehele aanbieding van die finansiële state.
5. Ek is van oordeel dat die ouditbewyse wat ek bekom het, voldoende en toepaslik is om as
grondslag vir my ouditmening te dien. Mening
6. Na my mening bied die finansiële state in alle wesenlike opsigte ’n billike weergawe van die
finansiële posisie van die Wes-Kaapse Kultuurkommissie soos op 31 Maart 2015 en van sy finansiële prestasie en kontantvloei vir die jaar wat toe ten einde geloop het, in ooreenstemming met die SA Standaarde van AERP en die vereistes van die WOFB en die WKKKW.
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Wes-Kaapse Kultuurkommissie
Verslag oor ander wetlike en regulatoriese vereistes
7. In ooreenstemming met die Openbare Ouditwet van Suid-Afrika, 2004 (Wet No. 25 van 2004) (OOW) en die algemene kennisgewing uitgereik ingevolge daarvan het ek ’n verantwoordelikheid om verslag te doen oor bevindings rakende die vermelde prestasie-inligting teen voorafbepaalde doelstellings vir die gekose doelstelling aangebied in die jaarlikse prestasieverslag, nienakoming van wetgewing en interne beheer. Die doelstelling van my toetse was om aanmeldbare bevindings soos onder elke subopskrif beskryf, te identifiseer, maar nie om bewyse te versamel om versekering oor hierdie aangeleenthede te verskaf nie. Gevolglik spreek ek nie ’n mening of gevolgtrekking oor hierdie aangeleenthede uit nie.
Voorafbepaalde doelstellings
8. Ek het prosedures uitgevoer om bewyse te verkry oor die nuttigheid en betroubaarheid van die
prestasie-inligting waaroor verslag gedoen is, vir die volgende gekose doelstelling soos uiteengesit in die jaarlikse prestasieverslag van die openbare entiteit vir die jaar geëindig 31 Maart 2015:
• Doelstelling: die bewaring, bevordering en ontwikkeling van kuns en kultuur deur
kultuurrade, die bestuur van kultuurgeriewe, navorsing en ontleding (op bladsy 18).
9. Ek het die prestasie-inligting waaroor verslag gedoen is, geëvalueer teen die algehele maatstawwe van nuttigheid en betroubaarheid.
10. Ek het die nuttigheid van die prestasie-inligting waaroor verslag gedoen is, geëvalueer om te
bepaal of dit in ooreenstemming met die Nasionale Tesourie se jaarlikse verslagdoeningsbeginsels aangebied is en of die prestasie waaroor verslag gedoen is, met die beplande doelstelling strook. Ek het verder toetse uitgevoer om te bepaal of aanwysers en teikens goed gedefinieer, verifieerbaar, spesifiek, meetbaar, tydgebonde en tersaaklik was, soos vereis deur die Nasionale Tesourie se Raamwerk vir die Bestuur van Programprestasie-inligting (RBPPI).
11. Ek het die betroubaarheid van die prestasie-inligting waaroor verslag gedoen is, beoordeel om te
bepaal of dit geldig, akkuraat en volledig is. 12. Ek het nie enige wesenlike bevindings oor die nuttigheid en betroubaarheid van die prestasie-
inligting waaroor verslag gedoen is vir die doelstelling, geïdentifiseer nie: die bewaring, bevordering en ontwikkeling van kuns en kultuur deur kultuurrade, die bestuur van kultuurgeriewe, navorsing en ontleding.
Bykomende aangeleenthede
13. Alhoewel ek geen wesenlike bevindings oor die nuttigheid en betroubaarheid van die prestasie-
inligting waaroor verslag gedoen is vir die gekose doelstelling, geïdentifiseer het nie, vestig ek die aandag op die volgende saak: Bereiking van beplande teikens
14. Verwys na bladsy 18 van die jaarlikse prestasieverslag vir inligting oor die bereiking van die
beplande teikens vir die jaar.
Nakoming van wetgewing 15. Ek het prosedures uitgevoer om bewyse te bekom dat die openbare entiteit aan toepaslike
wetgewing rakende finansiële aangeleenthede, finansiële bestuur en ander verwante
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Jaarverslag vir 2014/15 Finansiële Jaar
Wes-Kaapse Kultuurkommissie
aangeleenthede voldoen het. Ek het nie enige gevalle van wesenlike nienakoming van spesifieke aangeleenthede in sleutelwetgewing, soos uiteengesit in die algemene kennisgewing uitgereik kragtens die OOW, geïdentifiseer nie.
Interne beheer
16. Ek het interne beheer oorweeg wat op my oudit van die finansiële state, die jaarlikse
prestasieverslag en nakoming van wetgewing van toepassing is. Ek het nie enige beduidende gebreke in interne beheer geïdentifiseer nie.
Kaapstad
29 Julie 2015
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Jaarverslag vir 2014/15 Finansiële Jaar
Wes-Kaapse Kultuurkommissie
FINANSIËLE JAARSTATE vir die jaar geëindig 31 Maart 2015
STAAT VAN FINANSIËLE POSISIE soos op 31 Maart 2015
Syfers in rand
AANTEKENINGE
2015 R’000
2014 R’000
BATES
Bedryfsbates
Kontant en kontantekwivalente 2 4,655 4,928
Ontvangbare rekeninge uit uitruiltransaksies 3 4 13
TOTALE BATES 4,659 4,941
LASTE
Bedryfslaste
Bedrae betaalbaar uit uitruiltransaksies
Inkomste vooruit ontvang 4 4
307
177
116
428
TOTALE LASTE 484 544
NETTO BATES
Opgehoopte surplus 4,175 4,397
TOTALE NETTO BATES 4,659 4,941
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Jaarverslag vir 2014/15 Finansiële Jaar
Wes-Kaapse Kultuurkommissie
FINANSIËLE JAARSTATE vir die jaar geëindig 31 Maart 2015
STAAT VAN FINANSIËLE PRESTASIE vir die jaar geëindig 31 Maart 2015
Syfers in rand
AANTEKENINGE
2015 R’000
2014 R’000
INKOMSTE Inkomste uit nie-uitruiltransaksies
5.1
363
250
Inkomste uit uitruiltransaksies
5.2
2,034 2,155
TOTALE INKOMSTE 2,397 2,405
UITGAWES
Ouditgelde 6 (188) (203)
Ledevergoeding 8 (46) (59)
Administratiewe uitgawes 9 (75) (138)
Oordragte en subsidies: uitgawes 10 (150) (210)
Ander bedryfsuitgawes 11 (2,160) (2,063)
TOTALE UITGAWES
(2,619)
(2,673)
TEKORT VIR DIE JAAR
(222)
(268)
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Wes-Kaapse Kultuurkommissie
FINANSIËLE JAARSTATE vir die jaar geëindig 31 Maart 2015
STAAT VAN VERANDERINGS IN NETTO BATES
Opgehoopte surplus
R’000
Totale ekwiteite
R’000
Saldo op 1 April 2013
4,665
4,665
Tekort vir die jaar
(268)
(268)
Saldo op 1 April 2014
4,397
4,397
Tekort vir die jaar
(222)
(222)
Saldo op 31 Maart 2015
4,175
4,175
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Jaarverslag vir 2014/15 Finansiële Jaar
Wes-Kaapse Kultuurkommissie
FINANSIËLE JAARSTATE vir die jaar geëindig 31 Maart 2015
KONTANTVLOEISTAAT
Syfers in rand
AANTEKENINGE
2015 R’000
2014 R’000
Kontantvloei uit bedryfsaktiwiteite
Kontantontvangste
2,057
2,291
Kontant betaal (2,611) (2,746)
Kontant aangewend in bedryf 7 (554) (455)
Rente ontvang 281 248
Netto vermindering van kontant en kontantekwivalente
(273)
(207)
Kontant en kontantekwivalente aan die begin van die jaar
4,928
5,135
Totale kontant en kontantekwivalente aan die einde van die jaar 2
4,655
4,928
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Jaarverslag vir 2014/15 Finansiële Jaar
Wes-Kaapse Kultuurkommissie
FINANSIËLE JAARSTATE vir die jaar geëindig 31 Maart 2015
STAAT VAN VERGELYKING VAN BEGROTING EN WERKLIKE BEDRAE
Beskrywing
Goedge-keurde
begroting
R’000
Werklike bedrae op vergelykbare
grondslag
R’000
Verskil tussen finale begroting en
werklike bedrag
R’000
Verskil
% Verduideliking van beduidende afwykings (groter as 5%)
INKOMSTE
Oordragte en subsidies 263 363 100 38% Bykomende befondsing is van die DKES ontvang.
Ander bedryfsinkomste 1,947 1,753 (194) (10%) Vermindering in gebruik van geriewe.
Rente-inkomste 289 281 (8) (3%)
TOTALE INKOMSTE 2,499 2,397 (102)
UITGAWES
Ledevergoeding 100 46 54 54% Lede wat bedank het, wat daartoe gelei het dat daar geen kworum vir geskeduleerde vergaderings was nie.
Administratiewe uitgawes 82 75 7 9% Direk gekoppel aan minder vergaderings gehou.
Ouditgelde 250 188 62 25% Die koste van die oudit was minder as wat verwag is.
Oordragte en subsidies 250 150 100 40% Daar was minder aansoeke om finansiële bystand.
Ander bedryfsuitgawes 1,817 2,160 (343) (19%) Die koste vir herstelwerk en instandhouding by die geriewe het die oorspronklike begroting oorskry.
TOTALE UITGAWES 2,499 2,619 (120)
NETTO UITWERKING - (222) (222)
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Jaarverslag vir 2014/15 Finansiële Jaar
Wes-Kaapse Kultuurkommissie
AANTEKENINGE BY DIE FINANSIËLE JAARSTATE vir die jaar geëindig 31 Maart 2015
Die goedgekeurde begroting dek die jaar van 1 April 2014 tot 31 Maart 2015. Die finansiële state is op die aanwasgrondslag voorberei deur ’n klassifikasie volgens die aard van uitgawes in die staat van finansiële prestasie te gebruik. Die finansiële state verskil van die begroting, wat op die kontantgrondslag goedgekeur is deur dieselfde klassifikasie te gebruik. Afwykings bo 5% word as beduidend beskou en word in die staat van vergelyking van begroting en werklike bedrae hierbo verduidelik. ’n Rekonsiliasie tussen die werklike bedrae op ’n vergelykbare grondslag soos voorgestel in die staat van vergelyking van begroting en werklike bedrae en die werklike bedrae in die kontantvloeistaat vir die jaar geëindig 31 Maart 2015 word hieronder weergegee. Die finansiële state en begrotingsdokumente is vir dieselfde jaar voorberei. Daar is ’n grondslagverskil: die begroting is op ’n kontantgrondslag voorberei en die finansiële state op die aanwasgrondslag. REKONSILIASIE VAN WERKLIKE BEDRAE OP ’N VERGELYKBARE GRONDSLAG EN WERKLIKE BEDRAE IN DIE FINANSIËLE STATE
Beskrywing Bedryf R’000
Totaal R’000
Werklike bedrag op vergelykbare grondslag soos voorgestel in die begroting en werklike vergelykende staat
-
-
Grondslagverskille (222) (222)
Tydberekeningsverskille - -
Entiteitsverskille - -
Werklike bedrag in die kontantvloeistaat (222) (222)
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Jaarverslag vir 2014/15 Finansiële Jaar
Wes-Kaapse Kultuurkommissie
AANTEKENINGE BY DIE FINANSIËLE JAARSTATE vir die jaar geëindig 31 Maart 2015
1. REKENINGKUNDIGE BELEIDE
1.1 VOORLEGGING VAN FINANSIËLE STATE
Die finansiële state is in ooreenstemming met die volgende beleide opgestel, wat konsekwent toegepas is op alle wesenlike aspekte, tensy andersins aangedui. Waar toepaslik en sinvol is bykomende inligting egter geopenbaar om die nuttigheid van die finansiële state te verhoog en om aan die statutêre vereistes van die Wet op Openbare Finansiële Bestuur, Wet 1 van 1999 (soos gewysig deur Wet 29 van 1999), en die Nasionale Tesourieregulasies uitgereik kragtens die Wet, te voldoen.
1.1.1 Grondslag van voorbereiding
Die finansiële state is in ooreenstemming met die effektiewe Standaarde van Algemeen Erkende Rekeningkundige Praktyke (AERP) opgestel, waaronder enige interpretasies, riglyne en instruksies wat deur die Raad vir Rekeningkundige Standaarde uitgereik is.
Die finansiële state is volgens die historiese kostekonvensie opgestel, behalwe soos in die rekeningkundige beleide hieronder bekendgemaak. Die rekeningkundige beleide hieronder uiteengesit, waar van toepassing op die entiteit, is konsekwent toegepas op alle jare wat in hierdie finansiële state voorgestel word, tensy andersins vermeld.
AERP-standaarde van toepassing op die verslagdoeningsjaar:
AERP-verw. Beskrywing AERP-verw. Beskrywing
AERP 1* Voorlegging van Finansiële State AERP 18 Segmentverslagdoening
AERP 2* Kontantvloeistate AERP 19* Voorwaardes, Voorwaardelike Laste en Moontlike Bates
AERP 3*
Rekeningkundige Beleide, Veranderings in Rekeningkundige Skattings en Foute
AERP 21* Waardevermindering van Niekontant-genererende Bates
AERP 4*
Die uitwerking van Veranderings in Buitelandse-valutakoerse
AERP 23 Inkomste uit Nie-uitruiltransaksies (Belastings en Oordragte)
AERP 5* Leenkoste AERP 24 Voorlegging van Begrotingsinligting in Finansiële State
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Jaarverslag vir 2014/15 Finansiële Jaar
Wes-Kaapse Kultuurkommissie
AERP 6* Gekonsolideerde en Afsonderlike Finansiële State
AERP 25 Werknemervoordele
AERP 7* Beleggings in Assosiate AERP 26 Waardedaling van Kontant-
genererende Bates
AERP 8* Belange in Gesamentlike Ondernemings
AERP 27* Landbou (vervang AERP 101)
AERP 9* Inkomste uit Uitruiltransaksies AERP 31 Ontasbare Bates (vervang AERP 102)
AERP 10*
Finansiële Verslagdoening in Hiperinflasionêre Ekonomieë
AERP 100* Niebedryfsbates Gehou vir Verkope en Beëindigde Bedrywighede
AERP 11* Konstruksiekontrakte AERP 103 Erfenisbates AERP 12* Inventarisse AERP 104 Finansiële Instrumente
AERP 13* Huurkontrakte AERP 105 Oorplasings van Funksies tussen Entiteite onder Gemeenskaplike Beheer
AERP 14* Gebeure ná die Verslagdoeningsdatum
AERP 106 Oorplasings van Funksies tussen Entiteite nie onder Gemeenskaplike Beheer nie
AERP 16* Beleggingseiendom AERP 107 Samesmeltings
AERP 17* Eiendom, Aanleg en Toerusting
*Soos hersien.
AERP-standaarde wat in die ontwikkeling van ’n rekeningkundige beleid gebruik mag word:
AERP-verw. Beskrywing
AERP 32 Dienskonsessiereëlings: Toekenner
AERP 108 Statutêre ontvangbare rekeninge
AERP-standaarde wat gebruik mag word om inligting in die finansiële state bekend te maak:
AERP-verw. Beskrywing
AERP 20 Openbaarmaking van Verwante Partye *
* Vir die huidige finansiële jaar en in ooreenstemming met vorige jare is IPSAS 20 vir openbaarmakings van verwante partye gebruik.
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Jaarverslag vir 2014/15 Finansiële Jaar
Wes-Kaapse Kultuurkommissie
FINANSIËLE JAARSTATE vir die jaar geëindig 31 Maart 2015
Die voorbereiding van finansiële state ooreenkomstig AERP vereis dat die bestuur oordele, skattings en aannames maak wat die toepassing van beleide en aangemelde bedrae van bates en laste, inkomste en uitgawes beïnvloed.
Die skattings en aannames is op historiese ervaring en verskeie ander faktore gebaseer wat onder die omstandighede as redelik beskou word, waarvan die resultate die grondslag vorm om oordele oor deelnamewaardes van bates en laste te vel wat nie geredelik uit ander bronne duidelik is nie. Werklike resultate mag van hierdie skattings verskil. Die skattings en onderliggende aannames word op ’n voortgesette basis hersien. Hersienings van rekeningkundige skattings word in die jaar erken waarin die skatting hersien word indien die hersiening slegs daardie jaar beïnvloed of in die jaar van die hersiening en toekomstige jare indien die hersiening beide die huidige en toekomstige jare beïnvloed.
1.2.1 Die kontantvloeistaat kan slegs in ooreenstemming met die direkte metode voorberei word.
1.2.2 Spesifieke inligting is afsonderlik van die verklaring van posisie aangebied, soos die volgende:
(a) Ontvangbare rekeninge uit nie-uitruiltransaksies, waaronder belastings en oordragte
(b) Belastings en oordragte betaalbaar
(c) Handels- en ander bedrae betaalbaar uit nie-uitruiltransaksies
1.3 VOORLEGGINGSGELDEENHEID
Die funksionele geldeenheid van die entiteit is Suid-Afrikaanse rand. Hierdie finansiële jaarstate word in Suid-Afrikaanse rand aangebied. Alle bedrae is tot die naaste duisend (1,000) rand afgerond.
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Jaarverslag vir 2014/15 Finansiële Jaar
Wes-Kaapse Kultuurkommissie
FINANSIËLE JAARSTATE vir die jaar geëindig 31 Maart 2015
1.4. AANNAME VAN LOPENDE ONDERNEMING
Hierdie finansiële jaarstate word met ’n lopende onderneming as grondslag voorberei.
1.5. INKOMSTE
Inkomste word aan die billike waarde van die oorweging ontvang of ontvangbaar gemeet. Inkomste word erken wanneer dit waarskynlik is dat toekomstige ekonomiese voordele of dienspotensiaal na die entiteit sal vloei en wanneer die inkomstebedrag betroubaar gemeet kan word en aan spesifieke maatstawwe vir die entiteit se aktiwiteite voldoen is. Inkomste uit die lewering van dienste word in surplus of tekort erken in verhouding tot die stadium van voltooiing van die transaksie teen die verslagdoeningsdatum. Die bedrag word nie as betroubaar meetbaar beskou nie totdat alle gebeurlikhede wat met die transaksie verband hou, opgelos is.
1.5.1 Inkomste uit nie-uitruiltransaksies
1.5.1.1 Onvoorwaardelike toekennings
’n Onvoorwaardelike toekenning word in inkomste erken wanneer die toekenning ontvangbaar word.
1.5.1.2 Voorwaardelike toekennings en ontvangste
Inkomste ontvang uit voorwaardelike toekennings, donasies en befondsing word as inkomste erken in die mate wat die entiteit voldoen het aan enige van die maatstawwe, voorwaardes of verpligtings vervat in die ooreenkoms. In die mate waarin die maatstawwe, voorwaardes of verpligtings nie nagekom is nie, word ’n las erken.
Rente verdien op beleggings word in ooreenstemming met toekenningsvoorwaardes behandel. Indien dit aan die toekenner betaalbaar is, word dit as deel van die las aangeteken, en indien nie, word dit as rente verdien in die staat van finansiële prestasie erken.
Toekennings wat die entiteit vergoed vir uitgawes aangegaan, word op ’n stelselmatige grondslag in surplus of tekort erken in dieselfde jaar waarin die uitgawes erken word.
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Jaarverslag vir 2014/15 Finansiële Jaar
Wes-Kaapse Kultuurkommissie
1.5.1.3 Dienste in natura
Dienste in natura is dienste wat kosteloos deur individue aan entiteite gelewer word, maar wat onderhewig aan stipulasies mag wees. Personeel van ’n openbare entiteit verskaf waardevolle ondersteuning aan die entiteit in die bereiking van sy doelstellings; die diens wat gelewer word, kan egter nie betroubaar gemeet word nie, en daarom word dit nie in die staat van finansiële prestasie of staat van finansiële posisie erken nie. Die aard van die diens word in die aantekeninge by die finansiële state, verwante partye, bekendgemaak.
1.5.2 Inkomste uit uitruiltransaksies
Inkomste ontvang uit rente op beleggings en lopende bankrekening.
1.6 BUITELANDSE VALUTA
Transaksies in buitelandse valuta gedenomineer, word omgereken teen die wisselkoers wat op die transaksiedatum geld. Monetêre items in buitelandse valuta gedenomineer, word omgereken teen die wisselkoers wat op die verslagdoeningsdatum geld. Winste of verliese wat uit omrekening voortspruit, word teen surplus/tekort gedebiteer.
1.7 UITGAWES
1.7.1 Finansiële transaksies in bates en laste
Skuld word afgeskryf wanneer dit as onverhaalbaar geïdentifiseer word. Skuld wat afgeskryf word, word tot die bedrag van besparing en/of onderbesteding van aangewende fondse beperk. Die afskrywing vind teen jaareinde plaas of wanneer fondse beskikbaar is.
Geen voorsiening word vir onverhaalbare bedrae gemaak nie, maar bedrae word in ’n openbaringsnota bekendgemaak.
Alle ander verliese word erken wanneer magtiging vir die erkenning daarvan verleen is.
AANTEKENINGE BY DIE FINANSIËLE JAARSTATE vir die jaar geëindig 31 Maart 2015
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Wes-Kaapse Kultuurkommissie
1.7.2 Vrugtelose en verkwistende uitgawes Vrugtelose en verkwistende uitgawes word as ’n bate in die staat van finansiële posisie erken tot tyd en wyl die uitgawes van die verantwoordelike persoon verhaal word of as onverhaalbaar afgeskryf word in die staat van finansiële prestasie.
1.7.3 Onreëlmatige uitgawes
Onreëlmatige uitgawes word as uitgawes in die staat van finansiële prestasie erken.
Indien die uitgawes nie deur die tersaaklike gesag gekondoneer word nie, word dit as ’n bate behandel totdat dit verhaal word of as onverhaalbaar afgeskryf word.
1.7.4 Oordragte en subsidies Oordragte en subsidies word as ’n uitgawe erken wanneer die finale magtiging vir betaling op die stelsel (teen nie later as 31 Maart van elke jaar nie) bewerkstellig word.
1.8 FINANSIËLE INSTRUMENTE Die finansiële instrumente van die entiteit word as óf finansiële bates óf laste gekategoriseer.
1.8.1 Finansiële bates ’n Finansiële bate is enige bate wat in kontant is of ’n kontraktuele reg om kontant te ontvang. Die entiteit het die volgende tipes finansiële bates soos in die staat van finansiële posisie self of in die aantekeninge daarby weerspieël:
• Handels- en ander ontvangbare rekeninge • Kontant en kontantekwivalente
In ooreenstemming met AERP 104 word die finansiële bates van die entiteit soos volg geklassifiseer in die kategorieë wat deur hierdie standaard toegelaat word:
AANTEKENINGE BY DIE FINANSIËLE JAARSTATE vir die jaar geëindig 31 Maart 2015
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Jaarverslag vir 2014/15 Finansiële Jaar
Wes-Kaapse Kultuurkommissie
Tipe finansiële bate Gekategoriseer kragtens AERP 104
Handels- en ander ontvangbare rekeninge Lenings en ontvangbare rekeninge
Kontant en kontantekwivalente Lenings en ontvangbare rekeninge
1.8.1.1 Lenings en ontvangbare rekeninge
Lenings en ontvangbare rekeninge word aanvanklik teen kosprys erken, wat billike waarde verteenwoordig. Ná aanvanklike erkenning word finansiële bates teen geamortiseerde koste gemeet met behulp van die effektiewe-rentemetode minus ’n toelae vir waardedaling.
Dit word in bedryfsbates ingesluit, behalwe vir termyne langer as 12 maande, wat as niebedryfsbates geklassifiseer word.
1.8.2 Finansiële laste
’n Finansiële las is ’n kontraktuele verpligting om kontant of ’n ander finansiële bate aan ’n ander entiteit te lewer. Die finansiële laste van die entiteit is handels- en ander bedrae betaalbaar soos op die staat van finansiële posisie self en in die aantekeninge daarby weerspieël.
Daar is twee hoofkategorieë finansiële laste, waarvan die klassifikasie gebaseer is op hoe hulle gemeet word. Finansiële laste mag gemeet word teen:
• billike waarde deur surplus of tekort; of • geamortiseerde koste.
Finansiële laste wat teen billike waarde deur surplus of tekort gemeet word, word teen billike waarde verklaar, en enige gevolglike wins of verlies word in die staat van finansiële prestasie erken. Enige ander finansiële laste moet as finansiële laste geklassifiseer word wat nie teen billike waarde deur surplus of tekort gemeet word nie en wat aanvanklik teen billike waarde gemeet word, netto van transaksiekoste.
Ander finansiële laste is daarna teen geamortiseerde koste gemeet met behulp van die effektiewe-rentemetode, met rentekoste wat op ’n effektiewe-opbrengsgrondslag erken word.
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1.9 EIENDOM, AANLEG EN TOERUSTING 1.9.1 Erkenning en meting
Alle aanleg- en toerustingsitems word teen historiese koste minus opgehoopte waardevermindering en opgehoopte waardedalingsverliese aangedui. Aanleg- en toerustingsitems wat teen geen of ’n nominale koste verkry is, word aanvanklik teen billike waarde op die verkrygingsdatum erken en word daarna teen die aanvanklik bepaalde billike waarde minus opgehoopte waardevermindering en waardedalingsverliese gedra. Wanneer gedeeltes van ’n aanleg- en toerustingitem verskillende nuttige lewensduurtermyne het, word dit rekeningkundig as afsonderlike items (groot komponente) van aanleg en toerusting verantwoord.
Die koste van ’n aanleg- en toerustingsitem behels die aankoopprys daarvan, waaronder invoerbelasting en nieterugbetaalbare koopbelastings en enige direk toeskryfbare koste aangegaan in die verkryging, oprigting en installering van sodanige bates ten einde hulle vir hul bedoelde gebruik in werking te stel.
Dit sluit bates uit staatstoekennings befonds, uit. Die kosprys van bates uit staatstoekennings befonds, word deur die staatstoekenning verminder wat met daardie bate verband hou.
1.9.2 Latere koste
Latere koste word in die bate se deelnamebedrag ingesluit of as ’n afsonderlike bate erken, soos toepaslik, slegs wanneer dit waarskynlik is dat toekomstige ekonomiese voordele wat met die item verband hou, na die entiteit sal vloei en die koste van die item betroubaar gemeet kan word. Die deelnamebedrag van die vervangde deel se erkenning word opgehef. Alle ander herstelwerk- en instandhoudingskoste word teen die staat van finansiële prestasie gedebiteer gedurende die finansiële jaar waarin dit aangegaan is.
Elke deel van ’n aanleg- en toerustingsitem met ’n koste wat in verhouding tot die totale koste van die item beduidend is, se waarde moet afsonderlik verminder word.
AANTEKENINGE BY DIE FINANSIËLE JAARSTATE vir die jaar geëindig 31 Maart 2015
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AANTEKENINGE BY DIE FINANSIËLE JAARSTATE vir die jaar geëindig 31 Maart 2015
1.9.3 Waardevermindering Waardevermindering word in surplus of tekort erken op ’n reguitlyngrondslag oor die geskatte nuttige lewensduur van elke deel van ’n aanleg- en toerustingsitem teen die volgende koerse:
Waardeverminderingskoerse wat gebruik word, is soos volg: Per jaar
Rekenaars en rekenaarprogrammatuur 33,3%
Voertuie 20%
Toerusting 25%
Waardevermindering begin wanneer ’n bate vir gebruik beskikbaar is en staak op die vroeëre datum van die datum wat die bate se erkenning opgehef word of wat die bate geklassifiseer word as gehou om verkoop te word in ooreenstemming met AERP 100.
Waar die deelnamebedrag van ’n bate groter as die geskatte verhaalbare bedrag daarvan is, word dit onmiddellik afwaarts na die verhaalbare bedrag daarvan waardeer.
1.9.4 Nuttige lewensduur en oorblywende waardes van bates
Die waarde van aanleg en toerusting word oor die nuttige lewensduur daarvan verminder met inagneming van oorblywende waardes, waar toepaslik. Die werklike nuttige lewensduur van die bates en oorblywende waardes word jaarliks beoordeel en mag na gelang van ’n aantal faktore wissel. By die herbeoordeling van ’n bate se nuttige lewensduur word faktore soos tegnologiese vernuwing, produklewenssiklusse en instandhoudingsprogramme in berekening gebring. Bepalings van oorblywende waarde oorweeg faktore soos toekomstige marktoestande, die oorblywende lewensduur van die bate en geprojekteerde vervreemdingswaardes daarvan.
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AANTEKENINGE BY DIE FINANSIËLE JAARSTATE vir die jaar geëindig 31 Maart 2015
1.9.5 Opheffing van erkenning
’n Aanleg- en toerustingsitem se erkenning word by vervreemding opgehef of wanneer geen toekomstige ekonomiese voordele of dienspotensiaal uit die voortgesette gebruik of vervreemding daarvan verwag word nie. Die deelnamebedrae van bates word by vervreemding afgeskryf (bereken as die verskil tussen die netto vervreemdingsopbrengste daarvan en die deelnamebedrag van die bate) en in die staat van finansiële prestasie ingesluit in die jaar waarin die bate se erkenning opgehef word.
1.10 WAARDEDALING VAN BATES
Die bates word vir waardedaling oorweeg indien daar rede is om te glo dat waardedaling nodig mag wees. ’n Waardedalingsverlies word vir die bedrag erken waardeur die bate se deelnamebedrag die verhaalbare bedrag daarvan oorskry. Die verhaalbare bedrag is die hoogste van ’n bate se billike waarde minus koste om dit te verkoop en waarde in gebruik. Vir die doel van beoordeling van waardedaling word bates teen die laagste vlakke gegroepeer waarop hulle afsonderlik identifiseerbare kontantvloei (“kontant-genererende eenhede”) is. Bates wat geïdentifiseer word as in waarde verswak, word op elke verslagdoeningsdatum hersien.
1.11 KRITIEKE REKENINGKUNDIGE SKATTINGS EN OORDELE
Die entiteit maak skattings en aannames rakende die toekoms. Die gevolglike rekeningkundige skattings sal uiteraard selde aan die verwante werklike resultate gelyk wees. Skattings en oordele word deurlopend geëvalueer en word op historiese ervaring en ander faktore gebaseer, waaronder verwagtings oor toekomstige gebeure wat verwag word om onder die omstandighede redelik te wees. Die skattings en aannames wat ’n beduidende risiko inhou dat dit binne die volgende finansiële jaar ’n wesenlike aanpassing aan die deelnamebedrae van bates en laste sal veroorsaak, word hieronder bespreek.
1.11.1 Voorsiening vir waardedaling van ontvangbare rekeninge
’n Skatting vir die waardedaling van ontvangbare rekeninge word gemaak wanneer invordering van die volle bedrag nie meer waarskynlik is nie. Die voorsiening vir waardedalingskuld moet slegs op ontvangbare handelsrekeninge bereken word. Die totale waardedalingsvoorsiening moet óf volgens individuele debiteur óf minstens volgens risikokategorie bereken word.
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AANTEKENINGE BY DIE FINANSIËLE JAARSTATE vir die jaar geëindig 31 Maart 2015
Syfers in Rand 2015 R’000
2014 R’000
1.12 BTW EN MOONTLIKE VRYSTELLINGS Die entiteit is van BTW-registrasie vrygestel. Indien enige befondsing egter ontvang word wat vereis dat die entiteit as ’n BTW-ondernemer moet registreer, sal sodanige aansoek voorgelê word.
2. KONTANT EN KONTANTEKWIVALENTE
Kontant en kontantekwivalente bestaan uit:
Banksaldo 560
689
Korttermyndeposito’s 4,095 4,239
4,655 4,928
Kredietgehalte van kontant in die bank en korttermyndeposito’s, met uitsondering van kontant voorhande Kontant en kontantekwivalente behels kontant en korttermyn-, hoogs-likiede beleggings wat by geregistreerde bankinstellings met termyne van drie maande of minder gehou word en wat aan beduidende rentekoersrisiko onderhewig is. Die deelnamebedrag van hierdie bates benader hul billike waarde.
3. ONTVANGBARE REKENINGE UIT UITRUILTRANSAKSIES Handels- en ander ontvangbare rekeninge
Opgelope rente
-
4
4
9
4 13
Handels- en ander ontvangbare rekeninge word as lenings en ander ontvangbare rekeninge geklassifiseer. Die billike waarde van transaksies in handels- en ander ontvangbare rekeninge benader hul billike waarde.
4. BEDRAE BETAALBAAR UIT UITRUILTRANSAKSIES
Handelsbedrae betaalbaar 307 116
Inkomste vooruit ontvang 177 428
484 544
Handels- en ander bedrae betaalbaar word as ’n finansiële las geklassifiseer. Die billike waarde van transaksies in handels- en ander bedrae betaalbaar benader hul billike waarde.
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Jaarverslag vir 2014/15 Finansiële Jaar
Wes-Kaapse Kultuurkommissie
AANTEKENINGE BY DIE FINANSIËLE JAARSTATE vir die jaar geëindig 31 Maart 2015
Syfers in rand 2015 R’000
2014 R’000
5. INKOMSTE
Inkomste uit nie-uitruiltransaksies
Oordragte en subsidies ontvang 363 250
363 250
Inkomste uit uitruiltransaksies
Rente-inkomste 281 248
Gelde van geriewe 1,749 1,871
Ander bedryfsinkomste 4 36
2,034 2,155
2,397
2,405
6. OUDITGELDE
Eksterne oudit 188 203
188
203
7. KONTANT GEGENEREER (GEBRUIK IN) BEDRYWIGHEDE
Tekort voor belasting (222) (268)
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Wes-Kaapse Kultuurkommissie
AANTEKENINGE BY DIE FINANSIËLE JAARSTATE vir die jaar geëindig 31 Maart 2015
Syfers in rand 2015
R’000
2014
R’000
Aanpassing vir:
Rente ontvang (281) (248)
Veranderings in bedryfskapitaal:
Handels- en ander ontvangbare rekeninge 9 36
Handels- en ander bedrae betaalbaar (60) 25
(554) (455)
8. LEDEVERGOEDING Kommissielede
Boezak WA 12 9
Dani LC 9 9
Du Preez J 1 4
Le Fleur A 6 5
Mostert J 2 4
Ngeyi WM - 2
Smith MM - 7
Thamm M - 4
Visman RN 6 3
Wilson LM 3 7
Witbooi JC 7 5
46 59
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Jaarverslag vir 2014/15 Finansiële Jaar
Wes-Kaapse Kultuurkommissie
AANTEKENINGE BY DIE FINANSIËLE JAARSTATE vir die jaar geëindig 31 Maart 2015
Syfers in rand 2015
R’000
2014
R’000
9. ADMINISTRATIEWE UITGAWES
Bankkoste 6 6
Onthale 23 72
Drukwerk, skryfbehoeftes en publikasies 46 60
75 138
10. OORDRAGTE EN SUBSIDIES
Kultuurrade 150 210
150 210
11. ANDER BEDRYFSUITGAWES
Reklame 32 2
Konsultasie-, kontrakteurs- en gespesialiseerde dienste - 55
Koerier- en afleweringsdienste 1 2
Donasies (bates) 51 49
Toerusting minder as R5,000¹ 51 5
Instandhoudings-, herstelwerk- en bedryfskoste 210 362
Eiendomsuitgawes² 1,518 1,252
Seminare en simposiums - 12
Personeelopleiding - 9
Voorrade/Verbruiksgoedere 180 164
Subskripsies 9 -
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Jaarverslag vir 2014/15 Finansiële Jaar
Wes-Kaapse Kultuurkommissie
AANTEKENINGE BY DIE FINANSIËLE JAARSTATE vir die jaar geëindig 31 Maart 2015
Syfers in rand 2015
R’000
2014
R’000
11. ANDER BEDRYFSUITGAWES (VERVOLG)
Reis- en verblyfkoste 94 147
Uniforms en beskermende klerasie 14 4
2,160 2,063
¹Breekware, eetgerei en matrasse is vervang.
²Sekere geriewe is herteël, met matte bedek en geverf.
Om effektiewe batebestuur te verseker, word hierdie funksie binne die departement gesentraliseer. Vir die oorsigjaar, in vergelyking met die vorige jaar, is bates na die Departement van Kultuursake en Sport oorgedra. AERP 17, Eiendom, Aanleg en Toerusting (opheffing van erkenning van bates), is toegepas om die uitwerking van die skenking teen deelnamewaarde soos op 31 Maart 2015 rekeningkundig te verantwoord. Die uitwerking van die geskenkte bates word in die tekort ingesluit.
12. EIENDOM, AANLEG EN TOERUSTING
Aanleg en toerusting
Toevoegings 51
Vervreemding van bates (51)
Deelnamewaarde - -
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AANTEKENINGE BY DIE FINANSIËLE JAARSTATE vir die jaar geëindig 31 Maart 2015
13. VERWANTE PARTYE
Verwantskappe Primêre befondser Departement van Kultuursake en Sport
Strategiese vennoot Erfenis Wes-Kaap
Strategiese vennoot Wes-Kaapse Taalkomitee
Aard van verwantskap Amptenare van die Departement van Kultuursake en Sport in die Wes-Kaap verrig die uitvoerende en administratiewe funksies wat met die Wes-Kaapse Kultuurkommissie in verband staan.
Die entiteit benut die akkommodasie van die Departement van Kultuursake en Sport en het toegang tot die gebruik van sy bates, waaronder die sekuriteitsdienste wat deur die Departement van Gemeenskapsveiligheid gelewer word.
Verwantepartysaldo’s
Verwantepartytransaksies:
Inkomste ontvang van verwante partye 2015 2014
Departement van Kultuursake en Sport 363 250
14. RISIKOBESTUUR
Markrisiko Die entiteit se werksaamhede stel hom aan ’n verskeidenheid finansiële risiko’s bloot: markrisiko (billikewaarde-rentekoersrisiko, kontantvloei-rentekoersrisiko), kredietrisiko en likiditeitsrisiko.
Die entiteit word nie aan markrisiko blootgestel nie omdat daar van hom vereis word om krediteure binne 30 dae van ontvangs van ’n faktuur te betaal, soos vereis deur die Nasionale Tesourieregulasies en die WOFB.
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AANTEKENINGE BY DIE FINANSIËLE JAARSTATE vir die jaar geëindig 31 Maart 2015
Likiditeitsrisiko Likiditeitsrisiko is die risiko dat die entiteit nie in staat sal wees om sy finansiële verpligtings na te kom soos wat hulle betaalbaar word nie. Kragtens sy leningsvereistes verseker die entiteit dat voldoende fondse beskikbaar is om sy verwagte en onverwagte finansiële verpligtinge na te kom. Alle uitstaande saldo’s van rekeninge betaalbaar, word binne 30 dae ná die verslagdoeningsdatum verskuldig.
Sensitiwiteitsontleding As die rentekoerse op veranderlikekoers- finansiële instrumente op 31 Maart 2015 1% hoër/laer was terwyl alle ander veranderlikes konstant gehou is, sou die surplus ná belasting vir die jaar R46,793 hoër/laer gewees het.
Rentekoersrisiko Die entiteit se risikoprofiel bestaan uit vaste- en swewendekoers-lenings en banksaldo’s wat die entiteit aan billikewaarde-rentekoersrisiko en kontantvloei-rentekoersrisiko blootstel en kan soos volg opgesom word:
Finansiële bates Handels- en ander ontvangbare rekeninge is teen ’n vaste rentekoers. Die bestuur bestuur die rentekoersrisiko deur voordelige koerse op swewendekoerslenings te beding en, waar moontlik, deur vastekoerslenings te gebruik. Die bestuur het ook ’n beleid van balansering van die rente op batelenings met die rente betaalbaar op laste.
Kontantvloei-rentekoersrisiko
Finansiële Lopend Verskuldig
Verskuldig
Verskuldig
Verskuldig Totaal
instrument 1-30 dae 31-60 dae
61-90 dae
91+ dae
2015 handels- en ander ontvangbare rekeninge – normale kredietbepalings
4 - - - - 4
Voorsiening vir slegte skuld
- - - - - -
Netto bedrag 4 - - - - 4
Agterstallig, maar sonder dat voorsiening daarvoor gemaak is
- - - - - -
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Jaarverslag vir 2014/15 Finansiële Jaar
Wes-Kaapse Kultuurkommissie
AANTEKENINGE BY DIE FINANSIËLE JAARSTATE vir die jaar geëindig 31 Maart 2015
Syfers in rand 2015 R’000
2014
R’000
2014 handels- en ander ontvangbare rekeninge – normale kredietbepalings
13 - - - 13
Voorsiening vir slegte skuld
- - - - -
Netto bedrag 13 - - - 13
Agterstallig, maar sonder dat voorsiening daarvoor gemaak is
- - - - -
Finansiële instrument
Lopend Verskuldig in minder as
Verskuldig in een tot
Verskuldig in twee tot
Verskuldig in drie tot
Verskuldig ná
een jaar twee jaar
drie jaar vier jaar vier jaar
Kontant in huidige
bankinstellings - 4,654 - - - -
Handels- en ander
bedrae betaalbaar – uitgebreide
kredietbepalings
- (484) - - - -
Netto bedrag 4,170
Agterstallig, maar sonder dat voorsiening daarvoor gemaak is
- - - - - -
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Kredietrisiko Kredietrisiko verwys na die risiko dat die teenparty sal wanbetaal ten opsigte van sy kontraktuele verpligtings, wat tot finansiële verlies vir die entiteit mag lei. Die entiteit het ’n beleid aangeneem om slegs met kredietwaardige partye sake te doen.
Kredietrisiko bestaan hoofsaaklik uit kontantdeposito’s, kontantekwivalente, afgeleide finansiële instrumente en handelsdebiteure. Die entiteit deponeer kontant slegs by groot banke met hoëgehalte kredietstatus en beperk blootstelling aan enige enkele teenparty.
Geen kredietbeperkings is gedurende die verslagdoeningsjaar oorskry nie, en die bestuur verwag nie enige verliese weens wanprestasie deur hierdie teenpartye nie.
Maksimum blootstelling aan kredietrisiko Die entiteit se blootstelling aan kredietrisiko met betrekking tot lenings en ontvangbare rekeninge is tot die bedrae op die balansstaat beperk.
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