Click for Instructions! · 2018-04-10 · Mandela Bay Development Agency - Table E3 Adjustments...

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Data submission enquiries:Elsabé Rossouw National Treasury Tel: (012) 315-5534 Electronic documents: [email protected] on formats: [email protected]

Version 2.8

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2020

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Mandela Bay Development Agency

Ashwin Daya

041 811 8200

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DescriptionBudget Year

+1 2018/19

Budget Year

+2 2019/20

Original

BudgetPrior Adjusted

Downward

adjustsParent muni.

Unfore.

Unavoid.Other Adjusts. Total Adjusts.

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

1 2 3 4 5 6 7

R thousands A A1 B C D E F G

Financial Performance

Property rates – – – – – – – – – –

Service charges – – – – – – – – – –

Investment revenue 2,000 – – – – – – 2,000 1,700 1,600

Transfers recognised - operational 92,091 – – – – (24,686) (24,686) 67,405 82,535 78,196

Other own revenue 4,100 – – – – 7,200 7,200 11,300 515 570

Total Revenue (excluding capital transfers and

contributions)

98,191 – – – – (17,486) (17,486) 80,705 84,750 80,366

Employee costs 21,495 – – – – 429 429 21,924 25,997 28,076

Remuneration of Board Members 500 – – – – 500 500 1,000 1,200 1,272

Depreciation and debt impairment – – – – – 961 961 961 1,019 1,080

Finance charges 228 – – – – (228) (228) (0) – –

Materials and bulk purchases 83 – – – – (83) (83) – – –

Transfers and grants – – – – – – – – – –

Other expenditure 38,873 – – – – 17,946 17,946 56,819 56,535 49,938

Total Expenditure 61,179 – – – – 19,526 19,526 80,705 84,750 80,366

Surplus/(Deficit) 37,012 – – – – (37,012) (37,012) 0 – –

Transfers recognised - capital – – – – – – 37,441 37,441 – –

Contributions recognised - capital & contributed assets – – – – – – (36,941) (36,941) – –

Surplus/(Deficit) after capital transfers &

contributions

37,012 – – – – (37,012) (36,512) 500 – –

Taxation – – – – – – 36,284 36,284 – –

Surplus/ (Deficit) for the year 37,012 – – – – (37,012) (36,366) (36,284) – –

Capital expenditure & funds sources

Capital expenditure 36,600 – – – – – 35,760 35,760 72,360 73,742

Transfers recognised - capital 36,650 – – – – – 67,321 67,321 67,321 63,917

Public contributions & donations – – – – – – 5,040 5,040 5,040 9,826

Borrowing – – – – – – – – – –

Internally generated funds – – – – – – – – – –

Total sources of capital funds 36,650 – – – – – 72,360 72,360 72,360 73,742

Financial position

Total current assets 70,400 – – – – (12,500) (12,500) 57,900 65,450 67,500

Total non current assets 150 – – – – 2,051 2,051 2,201 259 274

Total current liabilities 20,894 – – – – (7,449) (7,449) 13,445 26,860 26,594

Total non current liabilities – – – – – – – – – –

Community wealth/Equity 49,656 – – – – (3,000) (3,000) 46,656 38,849 41,180

Cash flows

Net cash from (used) operating 50,006 – – – – (13,363) (13,363) 36,643 41,427 48,886

Net cash from (used) investing (40,809) – – – – (18,734) (18,734) (59,543) (41,377) (41,836)

Net cash from (used) financing – – – – – – – – – –

Cash/cash equivalents at the year end 35,400 35,400 35,400 35,400 35,400 3,303 109,503 144,903 12,550 19,600

Budget Year 2017/18

Mandela Bay Development Agency - Table E1 Adjustments Budget Summary -

Mandela Bay Development Agency - Table E2 Adjustments Budget - Financial Performance (revenue and expenditure) -

Budget Year

+1 2018/19

Budget Year

+2 2019/20

Original


Downward

adjustsParent muni.

Unfore.


Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

1 2 3 4 5 6 7


Revenue By Source

Property rates – –

Service charges - electricity revenue – –

Service charges - water revenue – –

Service charges - sanitation revenue – –

Service charges - refuse revenue – –

Service charges - other – –

Rental of facilities and equipment 200 – – 200 215 220

Interest earned - external investments 2,000 – – 2,000 1,700 1,600

Interest earned - outstanding debtors – – – – –

Dividends received – – – – –

Fines, penalties and forfeits – – – – –

Licences and permits – – – – –

Agency services – – – – –

Transfers and subsidies 92,091 – – (24,686) (24,686) 67,405 82,535 78,196

Other revenue 3,900 – 7,200 7,200 11,100 300 350

Gains on disposal of PPE – – –

Total Revenue (excluding capital transfers and contributions)

98,191 – – – – (17,486) (17,486) 80,705 84,750 80,366

Expenditure By Type

Employee related costs 21,495 429 429 21,924 25,997 28,076

Remuneration of Directors 500 500 500 1,000 1,200 1,272

Debt impairment – 200 200 200 212 225

Depreciation & asset impairment – 761 761 761 807 855

Finance charges 228 (228) (228) (0) – –

Bulk purchases – – –

Other materials 83 (83) (83) –

Contracted services 21,927 – 21,927

Transfers and subsidies – – –

Other expenditure 16,946 17,946 17,946 34,892 56,535 49,938

Loss on disposal of PPE – – –

Total Expenditure 61,179 – – – – 19,526 19,526 80,705 84,750 80,366

Surplus/(Deficit) 37,012 – – – – (37,012) (37,012) 0 – – Transfers and subsidies - capital (monetary allocations)

(National / Provincial and District) – – – – – – Transfers and subsidies - capital (monetary allocations)

(National / Provincial Departmental Agencies, Households,

Non-profit Institutions, Private Enterprises, Public Corporatons, – – – – – –

Transfers and subsidies - capital (in-kind - all) – – – – –

Surplus/(Deficit) before taxation 37,012 – – – – (37,012) (37,012) 0 – –

Taxation – –

Surplus/ (Deficit) for the year 37,012 – – – – (37,012) (37,012) 0 – –

Budget Year 2017/18

RefDescription

Mandela Bay Development Agency - Table E3 Adjustments Capital Expenditure Budget by asset class and funding -

Budget Year

+1 2015/16

Budget Year +2

2016/17

Original BudgetPrior

Adjusted

Accum.

Funds

Multi-year

capital

Unfore.

Unavoid.

Nat. or Prov.

GovtOther Adjusts. Total Adjusts. Adjusted Budget

Adjusted

Budget

Adjusted

Budget

7 8 9 10 11 12 13 14

R thousands 1 A A1 B C D E F G H

Capital expenditure by Asset Class/Sub-class

Infrastructure 5,450 – – – – – 17,025 17,025 22,475 33,286 35,000

Roads Infrastructure 5,450 – – – – – 16,625 16,625 22,075 25,286 20,000

Roads 5,450 – – – – – 15,645 15,645 21,095 20,286 10,000

Road Structures – – – – – – 980 980 980 5,000 10,000

Road Furniture – – – – – – – – – – –

Capital Spares – – – – – – – – – – –

Storm water Infrastructure – – – – – – – – – – –

Drainage Collection – – – – – – – – – – –

Storm water Conveyance – – – – – – – – – – –

Attenuation – – – – – – – – – – –

Electrical Infrastructure – – – – – – – – – – –

Power Plants – – – – – – – – – – –

HV Substations – – – – – – – – – – –

HV Switching Station – – – – – – – – – – –

HV Transmission Conductors – – – – – – – – – – –

MV Substations – – – – – – – – – – –

MV Switching Stations – – – – – – – – – – –

MV Networks – – – – – – – – – – –

LV Networks – – – – – – – – – – –

Capital Spares – – – – – – – – – – –

Water Supply Infrastructure – – – – – – – – – – –

Dams and Weirs – – – – – – – – – – –

Boreholes – – – – – – – – – – –

Reservoirs – – – – – – – – – – –

Pump Stations – – – – – – – – – – –

Water Treatment Works – – – – – – – – – – –

Bulk Mains – – – – – – – – – – –

Distribution – – – – – – – – – – –

Distribution Points – – – – – – – – – – –

PRV Stations – – – – – – – – – – –

Capital Spares – – – – – – – – – – –

Sanitation Infrastructure – – – – – – – – – – –

Pump Station – – – – – – – – – – –

Reticulation – – – – – – – – – – –

Waste Water Treatment Works – – – – – – – – – – –

Outfall Sewers – – – – – – – – – – –

Toilet Facilities – – – – – – – – – – –

Capital Spares – – – – – – – – – – –

Solid Waste Infrastructure – – – – – – 400 400 400 – –

Landfill Sites – – – – – – – – – – –

Waste Transfer Stations – – – – – – – – – – –

Waste Processing Facilities – – – – – – 400 400 400 – –

Waste Drop-off Points – – – – – – – – – – –

Waste Separation Facilities – – – – – – – – – – –

Electricity Generation Facilities – – – – – – – – – – –

Capital Spares – – – – – – – – – – –

Rail Infrastructure – – – – – – – – – 8,000 15,000

Rail Lines – – – – – – – – – – –

Rail Structures – – – – – – – – – 8,000 15,000

Rail Furniture – – – – – – – – – – –

Drainage Collection – – – – – – – – – – –

Storm water Conveyance – – – – – – – – – – –

Attenuation – – – – – – – – – – –

MV Substations – – – – – – – – – – –

LV Networks – – – – – – – – – – –

Capital Spares – – – – – – – – – – –

Coastal Infrastructure – – – – – – – – – – –

Sand Pumps – – – – – – – – – – –

Piers – – – – – – – – – – –

Revetments – – – – – – – – – – –

Promenades – – – – – – – – – – –

Capital Spares – – – – – – – – – – –

Information and Communication Infrastructure – – – – – – – – – – –

Data Centres – – – – – – – – – – –

Core Layers – – – – – – – – – – –

Distribution Layers – – – – – – – – – – –

Capital Spares – – – – – – – – – – –

Community Assets 6,000 – – – – – 33,250 33,250 39,250 25,040 21,000

Community Facilities 6,000 – – – – – 20,381 20,381 26,381 10,000 10,000

Halls – – – – – – – – – – –

Centres – – – – – – 1,500 1,500 1,500 – –

Description Ref

Budget Year 2014/15

Crèches – – – – – – – – – – –

Clinics/Care Centres – – – – – – – – – – –

Fire/Ambulance Stations – – – – – – – – – – –

Testing Stations – – – – – – – – – – –

Museums – – – – – – 500 500 500 – –

Galleries – – – – – – – – – – –

Theatres – – – – – – – – – – –

Libraries – – – – – – – – – – –

Cemeteries/Crematoria – – – – – – – – – – –

Police – – – – – – – – – – –

Purls – – – – – – – – – – –

Public Open Space 6,000 – – – – – 18,381 18,381 24,381 10,000 10,000

Nature Reserves – – – – – – – – – – –

Public Ablution Facilities – – – – – – – – – – –

Markets – – – – – – – – – – –

Stalls – – – – – – – – – – –

Abattoirs – – – – – – – – – – –

Airports – – – – – – – – – – –

Taxi Ranks/Bus Terminals – – – – – – – – – – –

Capital Spares – – – – – – – – – – –

Sport and Recreation Facilities – – – – – – 12,870 12,870 12,870 15,040 11,000

Indoor Facilities – – – – – – – – – – –

Outdoor Facilities – – – – – – 12,870 12,870 12,870 15,040 11,000

Capital Spares – – – – – – – – – – –

Heritage assets – – – – – – 7,823 7,823 7,823 6,500 20,000

Monuments – – – – – – – – – – –

Historic Buildings – – – – – – 7,823 7,823 7,823 500 10,000

Works of Art – – – – – – – – – 6,000 10,000

Conservation Areas – – – – – – – – – – –

Other Heritage – – – – – – – – – – –

Investment properties – – – – – – – – – – –

Revenue Generating – – – – – – – – – – –

Improved Property – – – – – – – – – – –

Unimproved Property – – – – – – – – – – –

Non-revenue Generating – – – – – – – – – – –

Improved Property – – – – – – – – – – –

Unimproved Property – – – – – – – – – – –

Other assets 7,500 – – – – – (7,500) (7,500) – 6,500 8,000

Operational Buildings – – – – – – – – – – –

Municipal Offices – – – – – – – – – – –

Pay/Enquiry Points – – – – – – – – – – –

Building Plan Offices – – – – – – – – – – –

Workshops – – – – – – – – – – –

Yards – – – – – – – – – – –

Stores – – – – – – – – – – –

Laboratories – – – – – – – – – – –

Training Centres – – – – – – – – – – –

Manufacturing Plant – – – – – – – – – – –

Depots – – – – – – – – – – –

Capital Spares – – – – – – – – – – –

Housing 7,500 – – – – – (7,500) (7,500) – 6,500 8,000

Staff Housing – – – – – – – – – – –

Social Housing 7,500 – – – – – (7,500) (7,500) – 6,500 8,000

Capital Spares – – – – – – – – – – –

Biological or Cultivated Assets 17,500 – – – – – (17,500) (17,500) – – –


Intangible Assets – – – – – – 500 500 500 1,060 1,124

Servitudes – – – – – – – – – – –

Licences and Rights – – – – – – 500 500 500 1,060 1,124

Water Rights – – – – – – – – – – –

Effluent Licenses – – – – – – – – – – –

Solid Waste Licenses – – – – – – – – – – –

Computer Software and Applications – – – – – – 500 500 500 1,060 1,124

Load Settlement Software Applications – – – – – – – – – – –

Unspecified – – – – – – – – – – –

Computer Equipment 100 – – – – – 278 278 378 348 369


Furniture and Office Equipment 50 – – – – – 50 50 100 106 112


Machinery and Equipment – – – – – – 1,050 1,050 1,050 553 586


Transport Assets – – – – – – 784 784 784 350 371


Libraries – – – – – – – – – – –

Libraries – – – – – – – – – – –

Zoo's, Marine and Non-biological Animals – – – – – – – – – – –


Total Capital Expenditure to be adjusted 1 36,600 – – – – – 35,760 35,760 72,360 73,742 86,562

Mandela Bay Development Agency - Table E4 Adjustments Budget - Financial Position -

Budget Year

+1 2018/19

Budget Year

+2 2019/20

Original


Downward

adjustsParent muni.

Unfore.


Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

1 2 3 4 5 6 7


ASSETS

Current assets

Cash 1 400 – 400 450 500

Call investment deposits 1 35,000 (22,500) (22,500) 12,500 35,000 42,000

Consumer debtors – – – – –

Other debtors 35,000 10,000 10,000 45,000 30,000 25,000

Current portion of long-term receivables – – –

Inventory – – –

Total current assets 70,400 – – – – (12,500) (12,500) 57,900 65,450 67,500

Non current assets

Long-term receivables – –

Investments – –

Investment property – –

Property, plant and equipment 150 1,551 1,551 1,701 209 221

Agricultural – – –

Biological – – –

Intangible – 500 500 500 50 53

Other non-current assets – –

Total non current assets 150 – – – – 2,051 2,051 2,201 259 274

TOTAL ASSETS 70,550 – – – – (10,449) (10,449) 60,101 65,709 67,774

LIABILITIES

Current liabilities

Bank overdraft 1 – –

Borrowing – –

Consumer deposits – –

Trade and other payables 20,744 (7,449) (7,449) 13,295 26,680 26,394

Provisions 150 – – 150 180 200

Total current liabilities 20,894 – – – – (7,449) (7,449) 13,445 26,860 26,594

Non current liabilities

Borrowing – –

Provisions – –

Total non current liabilities – – – – – – – – – –

TOTAL LIABILITIES 20,894 – – – – (7,449) (7,449) 13,445 26,860 26,594

NET ASSETS 2 49,656 – – – – (3,000) (3,000) 46,656 38,849 41,180

COMMUNITY WEALTH/EQUITY

Accumulated Surplus/(Deficit) 49,656 (3,000) (3,000) 46,656 38,849 41,180

Reserves – –

Share capital – –

TOTAL COMMUNITY WEALTH/EQUITY 2 49,656 – – – – (3,000) (3,000) 46,656 38,849 41,180

Budget Year 2017/18

Description Ref

Mandela Bay Development Agency - Table E5 Adjustments Budget - Cash Flows -

Budget Year

+1 2018/19

Budget Year

+2 2019/20

Original


Downward

adjustsParent muni.

Unfore.


Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

1 2 3 4 5 6 7


CASH FLOW FROM OPERATING ACTIVITIES

Receipts

Property rates – –

Service charges – –

Other revenue 4,265 18,340 18,340 22,605 410 432

Government - operating 55,276 (5,000) (5,000) 50,276 58,593 62,108

Government - capital 36,450 (5,000) (5,000) 31,450 38,849 41,180

Interest 1,800 – 1,800 1,700 1,600

Dividends – –

Payments

Suppliers and employees (47,785) (21,703) (21,703) (69,487) (58,125) (56,434)

Finance charges – –

Dividends paid – –

Transfers and Grants – –

NET CASH FROM/(USED) OPERATING ACTIVITIES 50,006 – – – – (13,363) (13,363) 36,643 41,427 48,886

CASH FLOWS FROM INVESTING ACTIVITIES

Receipts

Proceeds on disposal of PPE – –

Decrease (Increase) in non-current debtors – –

Decrease (increase) other non-current receivables – –

Decrease (increase) in non-current investments – –

Payments

Capital assets (40,809) (18,734) (18,734) (59,543) (41,377) (41,836)

NET CASH FROM/(USED) INVESTING ACTIVITIES (40,809) – – – – (18,734) (18,734) (59,543) (41,377) (41,836)

CASH FLOWS FROM FINANCING ACTIVITIES

Receipts

Short term loans – –

Borrowing long term/refinancing – –

Increase (decrease) in consumer deposits – –

Payments

Repayment of borrowing – –

NET CASH FROM/(USED) FINANCING ACTIVITIES – – – – – – – – – –

NET INCREASE/ (DECREASE) IN CASH HELD 9,198 – – – – (32,097) (32,097) (22,900) 50 7,050

Cash/cash equivalents at the year begin: 8 26,202 35,400 35,400 35,400 35,400 35,400 35,400 35,400 12,500 12,550

Cash/cash equivalents at the year end: 8 35,400 35,400 35,400 35,400 35,400 3,303 3,303 12,500 12,550 19,600

Budget Year 2017/18

Description Ref

Mandela Bay Development Agency - Supporting Table SE1 Adjustments Budget - measurable performance targets -

Budget Year

+1 2018/19

Budget Year

+2 2019/20

Original


Downward

adjustsParent muni.

Unfore.


Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

1 2 3 4 5 6 7

A A1 B C D E F G

– –

– –

– –

– –

– –

– –

– –

– –

– –

– –

– –

– –

– –

– –

– –

– –

– –

– –

– –

Performance target description Unit of measurement

Budget Year 2017/18

Mandela Bay Development Agency - Supporting Table SE2 Adjustments Budget - financial and non-financial indicators -

Budget Year

+1 2018/19

Budget Year

+2 2019/20

Original

Budget

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

Borrowing Management

Borrowing to Asset Ratio Total Long-term Borrowing/ Total Assets – – – –

Capital Charges to Operating Expenditure Interest & Depreciation /Operating Expenditure

0 0 0 0

Borrowed funding of capital expenditure Borrowing/Capital expenditure excl. transfers

and grants and contributions – – – –

Safety of Capital

Debt to Equity Loans, Accounts Payable, Overdraft & Tax

Provision/ Funds & Reserves 0 0 0 0

Gearing Long Term Borrowing/ Funds & Reserves – – – –

Liquidity

Current Ratio Current assets/current liabilities 0 0 0 0

Current Ratio adjusted for debtors Current assets/current liabilities less debtors >

90 days 0 0 – –

Liquidity Ratio Monetary Assets/Current Liabilities 0 0 0 0

Revenue Management

Annual Debtors Collection Rate (Payment

Level %)

Last 12 Mths Receipts/ Last 12 Mths Billing

– – – –

Outstanding Debtors to Revenue Total Outstanding Debtors to Annual Revenue

0 0 0 0

Longstanding Debtors Reduction Due To

Recovery

Debtors > 12 Mths Recovered/Total Debtors >

12 Months Old – – – –

Creditors Management

Creditors System Efficiency % of Creditors Paid Within Terms (within

MFMA s 65(e)) 95% 95% 95% 95%

Funding of Provisions

Percentage Of Provisions Not Funded Unfunded Provisions/Total Provisions – 0 0 0

Other Indicators

Electricity Distribution Losses % Volume (Total units purchased + generated

less total units sold)/Total units purchased +

generated

1

– 0 0 0

Water Distribution Losses % Volume (Total units purchased + own source

less total units sold)/Total units purchased +

own source

2

– 0 0 0

Employee costs Employee costs/Total Revenue - capital

revenue 0 0 0 0

Repairs & Maintenance R&M/Total Revenue - capital revenue – – – –

Interest & Depreciation I&D/Total Revenue - capital revenue 0 0 0 0

Financial viability indicators

i. Debt coverage (Total Operating Revenue - Operating

Grants)/Debt service payments due within

financial year)– – – –

ii. O/S Service Debtors to Revenue Total outstanding service debtors/annual

revenue received for services – – – –

iii. Cost coverage (Available cash + Investments)/monthly fixed

operational expenditure – – – –

References

1. Delete if not an electricity entity

2. Delete if not an water entity

Supporting calculations and data:

Debtors > 90 days

Last 12 months receipts – –

Last 12 months billing

Debtors > 12 Mths Recovered

Debt service payments due within financial year

Annual revenue received for services

Monthly fixed operational expenditure

Description of financial indicator Basis of calculation Ref

Budget Year 2017/18

Mandela Bay Development Agency - Supporting Table SE3 Adjustments Budget - investment Portfolio -

Period of

investmentMarket value

R thousands Months Begin Change End

Total investments 2 – – – –

References

1. Yield is calculated as the annualised equivalent

Accrued

interest for

the month

Yield

%

Investments by maturity

Name of institution & investment IDRef

Type of

investment

Expiry date of

investment

Budget Year 2017/18

Mandela Bay Development Agency - Supporting Table SE4 Adjustments Budget - board member allowances and staff benefits -

Budget Year

+1 2018/19

Budget Year

+2 2019/20

Original


Downward

adjustsParent muni.

Unfore.


Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

3 4 5 6 7 8 9


Remuneration

Board Members of Entities

Basic Salaries 500 500 500 1,000 1,200 1,272

Pension Contributions – –

Medical Aid Contributions – –

Motor vehicle allowance – –

Cell phone allowance – –

Housing allowance – –

Other benefits and allowances – –

In-kind benefits – –

Board Fees 1 – –

Sub Total - Board Members of Entities 500 – – – – 500 500 1,000 1,200 1,272

% increase 100.0% 20.0% 6.0%

Senior Managers of Entities 2

Basic Salaries 7,299 215 215 7,514 9,995 11,287

Pension Contributions 2,229 – 2,229 1,167 1,318

Medical Aid Contributions 592 – 592 671 758

Motor vehicle allowance – – –

Cell phone allowance – – –

Housing allowance – – –

Other benefits or allowances 100 – 100

Performance Bonus 1,498 – 1,498 1,699 1,918

In-kind benefits 1 – –

Sub Total - Senior Managers of Entities 11,718 – – – – 215 215 11,933 13,532 15,282

% increase 1.8% 13.4% 12.9%

Other Staff of Entities

Basic Salaries 7,033 215 215 7,248 9,964 10,229

Pension Contributions 1,782 – 1,782 1,100 1,129

Medical Aid Contributions 962 – 962 1,200 1,232

Motor vehicle allowance – – –

Cell phone allowance – – –

Housing allowance – – –

Overtime – – –

Performance Bonus – – –

Other benefits or allowances – – – 200 205

In-kind benefits 1 – –

Sub Total - Other Staff of Entities 9,777 – – – – 215 215 9,992 12,464 12,795

% increase 2.2% 24.7% 2.7%

Total Municipal Entities remuneration 21,995 – – – – 929 929 22,924 27,197 29,348

Budget Year 2017/18

Summary of Employee and Board Member

remunerationRef

Mandela Bay Development Agency - Supporting Table SE5 Adjustments Budget - monthly cash and revenue/expenditure -

Medium Term Revenue and Expenditure

Framework

July August Sept. October November December January February March April May JuneBudget Year

2017/18

Budget Year

+1 2018/19

Budget Year

+2 2019/20

R thousands

Outcome Outcome Outcome Outcome Outcome Outcome Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

Adjusted

Budget

Revenue By Source

Property rates

Service charges - electricity revenue

Service charges - water revenue

Service charges - sanitation revenue

Service charges - refuse revenue

Service charges - other

Rental of facilities and equipment 17 17 17 17 17 17 17 17 17 17 17 17 200 215 220

Interest earned - external investments 150 150 150 150 150 150 150 150 200 200 200 200 2,000 1,700 1,600

Interest earned - outstanding debtors – –

Dividends received – –

Fines, penalties and forfeits

Licences and permits

Agency services

Transfers and subsidies 7,670 7,670 7,670 7,670 7,670 7,670 3,550 3,550 3,550 3,550 3,550 3,637 67,405 82,535 78,196

Other revenue 325 325 325 325 325 325 1,500 1,500 1,500 1,500 1,500 1,650 11,100 300 350

Gains on disposal of PPE

Total Revenue (excluding capital transfers and contributions) 8,162 8,162 8,162 8,162 8,162 8,162 5,216 5,216 5,266 5,266 5,266 5,504 80,705 84,750 80,366

Expenditure By Type

Employee related costs 1,791 1,791 1,791 1,791 1,791 1,791 1,863 1,863 1,863 1,863 1,863 1,863 21,924 25,997 28,076

Remuneration of Board Members 42 42 42 42 42 42 125 125 125 125 125 125 1,000 1,200 1,272

Debt impairment – – – – – – – – – – – – 212 225

Depreciation & asset impairment 63 63 63 63 63 63 63 63 63 63 63 63 761 807 855

Finance charges 19 19 19 19 19 19 (19) (19) (19) (19) (19) (19) 0 – –

Dividends paid – – – – – – – – – – – –

Bulk purchases 7 7 7 7 7 7 (7) (7) (7) (7) (7) (7) –

Other materials –

Contracted services 1,827 1,827 1,827 1,827 1,827 1,827 1,827 1,827 1,827 1,827 1,827 1,827 21,927 – –

Transfers and subsidies –

Other expenditure 1,558 1,383 1,383 1,383 1,383 1,383 4,313 4,313 4,313 4,313 4,313 4,853 34,892 56,535 49,938

Loss on disposal of PPE –

Total Expenditure 5,308 5,132 5,132 5,132 5,132 5,132 8,166 8,166 8,166 8,166 8,166 8,705 80,505 84,750 80,366

Capital expenditure

Capital assets 3,050 3,050 3,050 3,050 3,050 3,050 9,002 9,002 9,002 9,002 9,002 9,048 72,360 73,742 86,562

Total capital expenditure 3,050 3,050 3,050 3,050 3,050 3,050 9,002 9,002 9,002 9,002 9,002 9,048 72,360 73,742 86,562

Cash flow

Property rates, penalties & collection charges

Service charges

Other revenue 355 355 355 355 355 355 3,701 3,701 3,701 3,701 3,701 1,966 22,605 410 432

Grants 7,656 7,656 7,656 7,656 7,656 7,656 6,656 6,656 6,656 6,656 6,656 2,506 81,726 97,441 103,288

Interest 150 150 150 150 150 150 150 150 150 150 150 150 1,800 1,700 1,600

Suppliers, employees and other (3,982) (3,982) (3,982) (3,982) (3,982) (3,982) (7,687) (7,687) (7,687) (7,687) (7,687) (7,159) (69,487) (58,125) (56,434)

Finance charges –

Dividends paid

NET CASH FROM/(USED) OPERATING ACTIVITIES 4,180 4,180 4,180 4,180 4,180 4,180 2,820 2,820 2,820 2,820 2,820 (2,536) 36,643 41,426 48,886

Decrease (increase) other non-current receivables

Decrease (increase) in non-current investments

Proceeds on disposal of PPE

Capital assets (3,413) (3,413) (3,413) (3,413) (3,413) (3,413) (6,122) (6,122) (6,122) (6,122) (6,122) (8,452) (59,543) (41,377) (41,836)

NET CASH FROM/(USED) INVESTING ACTIVITIES (3,413) (3,413) (3,413) (3,413) (3,413) (3,413) (6,122) (6,122) (6,122) (6,122) (6,122) (8,452) (59,543) (41,377) (41,836)

Borrowing long term/refinancing/short term

Repayment of borrowing

Increase in consumer deposits

NET CASH FROM/(USED) FINANCING ACTIVITIES – – – – – – – – – – – – (10,988) (33,888) (33,838)

NET INCREASE/ (DECREASE) IN CASH HELD 766 766 766 766 766 766 (3,302) (3,302) (3,302) (3,302) (3,302) (10,988) (33,888) (33,838) (26,788)

Description

Budget Year 2017/18

Mandela Bay Development Agency - Supporting Table SE6a Adjustments capital expenditure on new assets by asset category -

Budget Year +1

2015/16

Budget Year +2

2016/17

Original Budget Prior Adjusted Accum. Funds Multi-year capital Unfore. Unavoid. Nat. or Prov. Govt Other Adjusts. Total Adjusts. Adjusted Budget Adjusted Budget Adjusted Budget

7 8 9 10 11 12 13 14


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

Infrastructure 1,650 – – – – – 400 400 2,050 8,000 –

Roads Infrastructure 1,650 – – – – – – – 1,650 8,000 –

Roads 1,650 – – 1,650 8,000

Road Structures – –

Road Furniture – –

Capital Spares – –


Drainage Collection – –

Storm water Conveyance – –

Attenuation – –


Power Plants – –

HV Substations – –

HV Switching Station – –

HV Transmission Conductors – –

MV Substations – –

MV Switching Stations – –

MV Networks – –

LV Networks – –



Dams and Weirs – –

Boreholes – –

Reservoirs – –

Pump Stations – –

Water Treatment Works – –

Bulk Mains – –

Distribution – –

Distribution Points – –

PRV Stations – –



Pump Station – –

Reticulation – –

Waste Water Treatment Works – –

Outfall Sewers – –

Toilet Facilities – –


Solid Waste Infrastructure – – – – – – 400 400 400 – –

Landfill Sites – –

Waste Transfer Stations – –

Waste Processing Facilities 400 400 400 – –

Waste Drop-off Points – –

Waste Separation Facilities – –

Electricity Generation Facilities – –


Rail Infrastructure – – – – – – – – – – –

Rail Lines – –

Rail Structures – –

Rail Furniture – –



Attenuation – –


LV Networks – –



Sand Pumps – –

Piers – –

Revetments – –

Promenades – –



Data Centres – –

Core Layers – –

Distribution Layers – –


Community Assets – – – – – – 22,414 22,414 22,414 – –

Community Facilities – – – – – – 12,379 12,379 12,379 – –

Halls – –

Centres – –

Crèches – –

Clinics/Care Centres – –

Fire/Ambulance Stations – –

Testing Stations – –

Museums 500 500 500

Galleries – –

Theatres – –

Libraries – –

Cemeteries/Crematoria – –

Police – –

Purls – –

Public Open Space 11,879 11,879 11,879

Nature Reserves – –

Public Ablution Facilities – –

Markets – –

Stalls – –

Abattoirs – –

Airports – –

Taxi Ranks/Bus Terminals – –


Description Ref

Budget Year 2014/15

Sport and Recreation Facilities – – – – – – 10,035 10,035 10,035 – –

Indoor Facilities – –

Outdoor Facilities 10,035 10,035 10,035


Heritage assets – – – – – – – – – 6,000 10,000

Monuments – –

Historic Buildings – –

Works of Art – – 6,000 10,000

Conservation Areas – –

Other Heritage – –



Improved Property – –

Unimproved Property – –




Other assets 7,500 – – – – – (7,500) (7,500) – 6,500 8,000


Municipal Offices – –

Pay/Enquiry Points – –

Building Plan Offices – –

Workshops – –

Yards – –

Stores – –

Laboratories – –

Training Centres – –

Manufacturing Plant – –

Depots – –


Housing 7,500 – – – – – (7,500) (7,500) – 6,500 8,000

Staff Housing – –

Social Housing 7,500 (7,500) (7,500) – 6,500 8,000


Biological or Cultivated Assets – – – – – – – – – – –

Biological or Cultivated Assets – –

Intangible Assets – – – – – – 500 500 500 1,060 1,124

Servitudes – –

Licences and Rights – – – – – – 500 500 500 1,060 1,124

Water Rights – –

Effluent Licenses – –

Solid Waste Licenses – –

Computer Software and Applications 500 500 500 1,060 1,124

Load Settlement Software Applications – –

Unspecified – –


Computer Equipment 100 278 278 378 348 369


Furniture and Office Equipment 50 50 50 100 106 112


Machinery and Equipment 1,050 1,050 1,050 553 586


Transport Assets 784 784 784 350 371

Libraries – – – – – – – – – – –

Libraries – –


Zoo's, Marine and Non-biological Animals – –

Total Capital Expenditure on new assets to be adjusted 1 9,300 – – – – – 17,976 17,976 27,276 22,917 20,562

References

1. Total Capital Expenditure by Asset Category must reconcile to total capital expenditure shown in Capital budget

check balance -54,600,002 - - - - - -35,568,426 -35,568,426 -90,168,428 -101,651,000 -132,000,000

Mandela Bay Development Agency - Supporting Table SE6b Adjustments capital expenditure on renewal of existing assets by asset category -

Budget Year +1

2015/16

Budget Year +2

2016/17

Original Budget Prior AdjustedAccum.

FundsMulti-year capital Unfore. Unavoid. Nat. or Prov. Govt Other Adjusts. Total Adjusts. Adjusted Budget Adjusted Budget Adjusted Budget

7 8 9 10 11 12 13 14


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

Infrastructure – – – – – – – – – – –

Roads Infrastructure – – – – – – – – – – –

Roads – –







Attenuation – –








MV Networks – –

LV Networks – –




Boreholes – –

Reservoirs – –



Bulk Mains – –












Solid Waste Infrastructure – – – – – – – – – – –



Waste Processing Facilities – –






Rail Lines – –





Attenuation – –


LV Networks – –



Sand Pumps – –

Piers – –

Revetments – –

Promenades – –




Core Layers – –



Community Assets 6,000 – – – – – (6,000) (6,000) – – –

Community Facilities 6,000 – – – – – (6,000) (6,000) – – –

Halls – –

Centres – –

Crèches – –




Museums – –

Galleries – –

Theatres – –

Libraries – –


Police – –

Purls – –

Public Open Space 6,000 (6,000) (6,000) –



Markets – –

Description Ref

Budget Year 2014/15

Stalls – –

Abattoirs – –

Airports – –



Sport and Recreation Facilities – – – – – – – – – – –


Outdoor Facilities – –


Heritage assets – – – – – – – – – – –

Monuments – –


Works of Art – –










Other assets – – – – – – – – – – –





Workshops – –

Yards – –

Stores – –




Depots – –


Housing – – – – – – – – – – –


Social Housing – –



Biological or Cultivated Assets 5,000 (5,000) (5,000) –

Intangible Assets – – – – – – – – – – –

Servitudes – –

Licences and Rights – – – – – – – – – – –




Computer Software and Applications – –


Unspecified – –

Computer Equipment – – – – – – – – – – –

Computer Equipment – –

Furniture and Office Equipment – – – – – – – – – – –

Furniture and Office Equipment – –

Machinery and Equipment – – – – – – – – – – –

Machinery and Equipment – –

Transport Assets – – – – – – – – – – –

Transport Assets – –

Libraries – – – – – – – – – – –

Libraries – –



Total Capital Expenditure on renewal of existing assets to be adjusted1 11,000 – – – – – (11,000) (11,000) – – –

Mandela Bay Development Agency - Supporting Table SE6c Adjustments expenditure on repairs and maintenance by asset category -

Budget Year +1

2015/16

Budget Year +2

2016/17


7 8 9 10 11 12 13 14


Repairs and maintenance expenditure by Asset Class/Sub-class

Infrastructure – – – – – – – – – – –


Roads – –







Attenuation – –








MV Networks – –

LV Networks – –




Boreholes – –

Reservoirs – –



Bulk Mains – –





















Rail Lines – –





Attenuation – –


LV Networks – –



Sand Pumps – –

Piers – –

Revetments – –

Promenades – –




Core Layers – –



Community Assets – – – – – – – – – – –

Community Facilities – – – – – – – – – – –

Halls – –

Centres – –

Crèches – –




Museums – –

Galleries – –

Theatres – –

Libraries – –


Police – –

Purls – –

Public Open Space – –



Markets – –

Stalls – –

Abattoirs – –

Airports – –

Budget Year 2014/15

Description Ref







Heritage assets – – – – – – – – – – –

Monuments – –












Other assets – – – – – – – – – – –





Workshops – –

Yards – –

Stores – –




Depots – –


Housing – – – – – – – – – – –







Servitudes – –







Unspecified – –









Libraries – – – – – – – – – – –

Libraries – –



Total Repairs and maintenance expenditure to be adjusted 1 – – – – – – – – – – –

Mandela Bay Development Agency - Supporting Table SE6d Adjustments Depreciation by asset category -

Budget Year +1

2015/16

Budget Year +2

2016/17


7 8 9 10 11 12 13 14


Depreciation by Asset Class/Sub-class

Infrastructure – – – – – – – – – – –


Roads – –







Attenuation – –








MV Networks – –

LV Networks – –




Boreholes – –

Reservoirs – –



Bulk Mains – –





















Rail Lines – –





Attenuation – –


LV Networks – –



Sand Pumps – –

Piers – –

Revetments – –

Promenades – –




Core Layers – –



Community Assets – – – – – – – – – – –

Community Facilities – – – – – – – – – – –

Halls – –

Centres – –

Crèches – –




Museums – –

Galleries – –

Theatres – –

Libraries – –


Police – –

Purls – –

Public Open Space – –



Markets – –

Stalls – –

Abattoirs – –

Airports – –







Description Ref

Budget Year 2014/15

Heritage assets – – – – – – – – – – –

Monuments – –












Other assets – – – – – – – – – – –





Workshops – –

Yards – –

Stores – –




Depots – –


Housing – – – – – – – – – – –






Intangible Assets – – – – – – 87 87 87 – –

Servitudes – –

Licences and Rights – – – – – – 87 87 87 – –




Computer Software and Applications 87 87 87


Unspecified – –

Computer Equipment – – – – – – 223 223 223 – –

Computer Equipment 223 223 223

Furniture and Office Equipment – – – – – – 36 36 36 – –

Furniture and Office Equipment 36 36 36

Machinery and Equipment – – – – – – 252 252 252 – –

Machinery and Equipment 252 252 252

Transport Assets – – – – – – 163 163 163 – –

Transport Assets 163 163 163

Libraries – – – – – – – – – – –

Libraries – –



Total Depreciation to be adjusted 1 – – – – – – 761 761 761 – –

Mandela Bay Development Agency - Supporting Table SE6e Adjustments capital expenditure on upgrading of existing assets by asset category -

Budget Year +1

2015/16

Budget Year +2

2016/17

Original Budget Prior AdjustedAccum.

FundsMulti-year capital Unfore. Unavoid. Nat. or Prov. Govt Other Adjusts. Total Adjusts. Adjusted Budget Adjusted Budget Adjusted Budget

7 8 9 10 11 12 13 14


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

Infrastructure 3,800 – – – – – 16,625 16,625 20,425 25,286 35,000

Roads Infrastructure 3,800 – – – – – 16,625 16,625 20,425 17,286 20,000

Roads 3,800 15,645 15,645 19,445 12,286 10,000

Road Structures 980 980 980 5,000 10,000






Attenuation – –








MV Networks – –

LV Networks – –




Boreholes – –

Reservoirs – –



Bulk Mains – –




















Rail Infrastructure – – – – – – – – – 8,000 15,000

Rail Lines – –

Rail Structures – – – 8,000 15,000




Attenuation – –


LV Networks – –



Sand Pumps – –

Piers – –

Revetments – –

Promenades – –




Core Layers – –



Community Assets – – – – – – 16,836 16,836 16,836 25,040 21,000

Community Facilities – – – – – – 14,001 14,001 14,001 10,000 10,000

Halls – –

Centres – 1,500 1,500 1,500

Crèches – – –

Clinics/Care Centres – – –



Museums – –

Galleries – –

Theatres – –

Libraries – –


Police – –

Purls – –

Public Open Space 12,501 12,501 12,501 10,000 10,000



Markets – –

Stalls – –

Abattoirs – –

Airports – –



Sport and Recreation Facilities – – – – – – 2,835 2,835 2,835 15,040 11,000


Outdoor Facilities 2,835 2,835 2,835 15,040 11,000


Description Ref

Budget Year 2014/15

Heritage assets – – – – – – 7,823 7,823 7,823 500 10,000

Monuments – –

Historic Buildings 7,823 7,823 7,823 500 10,000



Other Heritage – – –








Other assets – – – – – – – – – – –





Workshops – –

Yards – –

Stores – –




Depots – –


Housing – – – – – – – – – – –





Biological or Cultivated Assets 12,500 (12,500) (12,500) –


Servitudes – –







Unspecified – –









Libraries – – – – – – – – – – –

Libraries – –



Total Capital Expenditure on upgrading of existing assets to be adjusted1 16,300 – – – – – 28,784 28,784 45,084 50,826 66,000

Mandela Bay Development Agency - Supporting Table SE7 List of capital programmes and projects affected by Adjustments Budget -

2017/18 Medium Term Revenue & Expenditure Framework Project information

R thousands

List all capital projects grouped by Vote 3

Singapi Road Upgrade Phase 3 Singapi Road Upgrade Phase 3 3,800 7,750

Baakens River Valley Mixed Use Precinct project Baakens River Valley Mixed Use Precinct project 7,500

St Peters Property Rehabilitation project St Peters Property Rehabilitation project 6,000 7,135 500 10,000

Baakens River South Bank Rehabilitation project Baakens River South Bank Rehabilitation project 12,500

Baakens River North Bank Rehabilitation project ( From Korsten / Schauder )Baakens River North Bank Rehabilitation project ( From Korsten / Schauder ) 5,000

Baakens River Pedestrian Bridge project Baakens River Pedestrian Bridge project 1,650 1,650 8,000

Bayworld Building Redevelopment project Bayworld Building Redevelopment project – 5,000 5,000

Uitenhage Rail Sheds Redevelopment project Uitenhage Rail Sheds Redevelopment project – 1,500 5,000 10,000

Uitenhage Rail Sheds/SC Precinct Development Uitenhage Rail Sheds/SC Precinct Development 3,000 5,000

Property, Plant and Equipment Property, Plant and Equipment 200 2,812 2,417 2,562

Korsten / Schauderville Neave St Park Upgrade Korsten / Schauderville Neave St Park Upgrade 11,879

Helenvale SPUU - Safe Pedestrian Routes Helenvale SPUU - Safe Pedestrian Routes 2,500

Helenvale SPUU - Security lighting for Safe Pedestrian RoutesHelenvale SPUU - Security lighting for Safe Pedestrian Routes 980 2,286

Helenvale - Safe Park & Sportfields Helenvale - Safe Park & Sportfields 960 3,840

Helenvale SPUU Safer Schools incl Bayview PS RehabilitationHelenvale SPUU Safer Schools incl Bayview PS Rehabilitation 400 1,600

Helenvale SPUU Youth Training Facilities Helenvale SPUU Youth Training Facilities 200 600

Helenvale SPUU Pilot Housing Helenvale SPUU Pilot Housing 1,500

NMBM SPUU Counterfunding Capex NMBM SPUU Counterfunding Capex 500 4,000 6,000

Vuyisile Mini Square Node - Fleming / North Union Streets / Lower Valley RdVuyisile Mini Square Node - Fleming / North Union Streets / Lower Valley Rd 12,501

Vuyisile Mini Square Node - City Hall Project Vuyisile Mini Square Node - City Hall Project 10,000 10,000

South End Mixed Use Precinct - Ellis Street Refurbishments South End Mixed Use Precinct - Ellis Street Refurbishments 5,195 10,000 10,000

Singapi Road Upgrade Phase 3A Singapi Road Upgrade Phase 3A 4,000 4,000

New Brighton Swimming Pool Precinct New Brighton Swimming Pool Precinct 10,035

New Brighton Cultural Precinct Development New Brighton Cultural Precinct Development 5,000 10,000

Campanile Restoration Campanile Restoration 689 689

NMBM Stadium - Intermediate Joint and Sealing NMBM Stadium - Intermediate Joint and Sealing 500 500

NMBM Stadium - Expansion Migua Joint NMBM Stadium - Expansion Migua Joint 275

NMBM Stadium - Museum NMBM Stadium - Museum 500

NMBM Stadium - Green Hub Recycling Plant NMBM Stadium - Green Hub Recycling Plant 400

South End Heritage Route South End Heritage Route 1,000

Govan Mbeki Avenue Refurbishments Govan Mbeki Avenue Refurbishments 5,000 10,000

Ellis Street Housing Ellis Street Housing 5,000

Better Building Programme Better Building Programme 5,000

Baakens Pilot Housing Baakens Pilot Housing 3,000

Total Capital expenditure 1 5,189 36,650 72,360 73,742 86,562

References

1. Must reconcile with Budgeted Capital Expenditure

2. Refer municipal budget requirements

3. Adjusted programs/projects only

Adjusted

Budget

Budget Year

+1 2018/19

Budget Year

+2 2019/20Ward location

New or

renewal

Asset Sub-Class

Total

Project

Estimate Budget Year

2017/18

Municipal Vote/Capital projectProgram/Project description

Project

numberAsset Class

RefIDP

Goal

Code

2

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