DHS Annual Report 2010-2011 B
79
1 DEPARTMENT OF HUMAN SETTLEMENTS Vote 30, Annual Report for the year ended 31 March 2011 RP93/2011 ISBN 978-0-621-40113-4
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Transcript of DHS Annual Report 2010-2011 B
1
DEPARTMENT OF HUMAN SETTLEMENTS
Vote 30, Annual Reportfor the year ended 31 March 2011
RP93/2011 ISBN 978-0-621-40113-4
141
Compliance with laws and regulationsAnnual financial statements, performance and annual reports21.TheaccountingofficersubmittedfinancialstatementsforauditingthatwerenotpreparedinallmaterialaspectsinaccordancewithgenerallyrecognisedaccountingframeworkprescribedbytheNationalTreas-ury,asrequiredbysections40(1)(a)and(b)of thePFMA.Thematerialmisstatements identifiedby theAGSAwithregardtothedisclosureitemsweresubsequentlycorrected.
Expenditure management 22.Theaccountingofficerdidnottakeeffectiveand/orappropriatestepstopreventirregularexpenditure,aspertherequirementsofsection38(1)(c)(ii)ofthePFMAandTR9.1.1.
23.Paymentsduetocreditorswerenotalwayssettledwithin30daysfromreceiptofaninvoiceaspertherequirementsofsection38(1)(f)ofthePFMAandTR8.2.3.
Procurement and contract management24. Invitations for competitivebiddingwerenotadvertised foraminimumperiodof 21daysasper therequirementsofTR16A6.3(c).
25.Theevaluationcriteriaandsystemtobeusedinawardingpreferencepointsfortheprocurementwerenotspecifiedinthebiddingdocuments,nordiditspecifythemaximumpointstobeawardedforHistoricallyDisadvantagedIndividual(“HDI”),asrequiredbysection7ofthePreferentialProcurementPolicyFrame-work,2000(ActNo.5of2000). Transfer of funds and/or conditional grants26.TheaccountingofficerdidnotcompleteandsubmittotheNationalTreasury,thecompliancecertificateasrequiredbysection10(1)(a)ofDivisionofRevenueAct,2010(ActNo1of2010)(DoRA)by15April2011,in respect of the Rural Household Infrastructure grant.
INTERNAL CONTROL27.InaccordancewiththePAAandintermsofGeneral Notice 1111 of 2010, issued in Government Gazette 33872 of 15 December 2010, I considered internal control relevant to my audit, but not for the purpose of expressinganopinionontheeffectivenessofinternalcontrol.ThemattersreportedbelowarelimitedtothesignificantdeficienciesthatresultedinthefindingsontheannualperformanceReportandthefindingsoncompliancewithlawsandregulationsincludedinthisreport.
Leadership28.Theaccountingofficerdidnotexerciseoversight responsibility regardingfinancial andperformancereportingandcompliancewithlawsandregulationsandrelatedinternalcontrols.
Financial and performance management29.Managementdidnotprepareregular,accurateandcompletefinancialandperformancereportsthataresupported and evidenced by reliable information.
30.Managementdidnotreviewandmonitorcompliancelawsandregulations.
Pretoria31 July 2011
REPORT OF THE AUDITOR-GENERAL TO PARLIAMENT ON VOTE NO . 30: NATIONAL DEPARTMENT OF HUMAN SETTLEMENTS
142
Appr
opria
tion
per P
rogr
amm
e20
10/11
2009
/10
Appr
opria
tion
Stat
emen
tAd
just
ed
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opria
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ndi-
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Actu
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000
1 . Ad
min
istra
tion
Cu
rrent
paym
ent
197 2
89(994)
9 191
205 4
8618
0 232
25 25
487
.7%15
9 053
109 5
78
Tran
sfers
and s
ubsid
ies-
5-
55
-10
0.0%
140
135
Pa
ymen
t for c
apita
l ass
ets14
708
989
-15
697
8 340
7 357
53.1%
8 577
4 136
Pa
ymentfo
rfinancialas
sets
--
--
--
--
-
21
1 997
-
9 19
1
22
1 188
188 5
77
32 61
1-
167 7
70
11
3 849
2 . Ho
usin
g Po
licy
Rese
arch
and
Moni
torin
g
Curre
nt pa
ymen
t 47
038
(664)
(381
5)42
559
31 90
310
656
75.0%
65 49
944
651
Tr
ansfe
rs an
d sub
sidies
621
0-
216
204
1294
.4%-
-
Paym
ent fo
r cap
ital a
ssets
642
454
-1 0
9652
956
748
.3%1 6
7632
0Pa
ymentfo
rfinancialas
sets
--
--
--
--
-
4
7 686
-(381
5)
4
3 871
32 6
36
11 23
5-
67,1
75
4
4,971
3 . Ho
usin
g Pl
anni
ng an
d De
liver
y Sup
port
Cu
rrent
paym
ent
165 7
74(316
80)
(177
59)
116 3
3510
1 078
15 25
786
.9%15
9,024
90,78
2
Tran
sfers
and s
ubsid
ies4 0
005 8
55-
9 855
9 837
1899
.8%7 0
647 0
12
Paym
ent fo
r cap
ital a
ssets
55 44
725
825
(266)
81 00
647
460
33 54
658
.6%3 4
1879
5Pa
ymentfo
rfinancialas
sets
--
--
--
--
-
22
5 221
-(1802
5)
20
7 196
158 3
75
48 82
1
16
9 506
98 5
894 .
Hous
ing
Deve
lopm
ent F
inan
ce
Curre
nt pa
ymen
t 59
965
(112
5)(164
00)
42 44
040
283
2 157
94.9%
50 91
441
046
APPROPRIATION STATEMENT for the year ended 31 March 2011
143
Tr
ansfe
rs an
d sub
sidies
15 48
7 756
1 005
41 60
015
530 3
6115
522 6
277 7
3410
0.0%
12 98
1 436
12 94
4 894
Pa
ymen
t for c
apita
l ass
ets10
1 474
120
-10
1 594
62 07
139
523
61.1%
1 345
358
Pa
ymentfo
rfinancialas
sets
--
--
--
--
- 1
5 649
195
-
25 20
0
15 67
4 395
15
624 9
81
4
9 414
13 0
33 69
5 1
2 986
298
5 . St
rate
gic R
elatio
ns an
d Go
vern
ance
Cu
rrent
paym
ent
154 3
97(638)
(120
06)
141 7
5385
788
55 96
560
.5%16
1 047
124 9
99
Tran
sfers
and s
ubsid
ies1 0
001
-1 0
0168
431
768
.3%1 5
2991
1
Paym
ent fo
r cap
ital a
ssets
2 263
637
(545)
2 355
912
1 443
38.7%
4 083
744
Pa
ymentfo
rfinancialas
sets
--
--
--
--
-
15
7 660
-
(1255
1)
14
5 109
87 3
84
5
7 725
-
16
6 659
126 6
54
Sub
tota
l 1
6 291
759
-
- 1
6 291
759
16 0
91 95
3
19
9 806
98 .8%
13 6
04 80
5 1
3 370
361
Stat
utor
y App
ropr
iatio
nCu
rrent
paym
ent
--
--
--
--
-Tr
ansfe
rs an
d sub
sidies
--
--
--
--
-Pa
ymen
t for c
apita
l ass
ets-
--
--
--
--
Paym
entfo
rfinancialas
sets
--
--
--
--
-
TOT
AL
16 29
1 759
-
- 1
6 291
759
16 0
91 95
3
1
99 80
6
98 .8
% 1
3 604
805
13 3
70 36
1TO
TAL
(bro
ught
forw
ard)
Appr
opria
tion
per p
rogr
amm
e20
10/11
2009
/10
Appr
opria
tion
Stat
emen
tAd
just
ed
Appr
opria
-tio
nR’
000
Shift
ing
of
Fund
sR’
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men
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Fina
l Ap
prop
ria-
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R’00
0
Actu
al Ex
pend
i-tu
reR’
000
Varia
nce
R’00
0
Expe
ndi-
ture
as
% o
f fin
al ap
-pr
opria
-tio
n %
Fina
l Ap
prop
ria-
tion
R’00
0
Actu
al Ex
pend
i-tu
reR’
000
APPROPRIATION STATEMENT for the year ended 31 March 2011
144
Reco
ncilia
tion
with
Sta
tem
ent o
f Fin
ancia
l Per
-fo
rman
ce
ADD
Depa
rtmen
tal re
ceipt
s2 8
2674
9-
Dire
ct Ex
cheq
uer r
eceip
ts-
--
Aid a
ssist
ance
1 798
--
Actu
al am
ount
s per
stat
emen
t of fi
nanc
ial p
er-
form
ance
(tot
al re
venu
e)
16 29
6 383
1
3 605
554
-
ADD
Aid a
ssist
ance
1 798
-1 4
63Di
rect
Exch
eque
r pay
ments
Priorye
arun
autho
risedex
penditureap
provedwithout
fundin
g
Actu
al am
ount
s per
stat
emen
t of fi
nanc
ial p
er-
form
ance
(tot
al ex
pend
iture
)
-
16 0
93 75
1
-
13 3
71 82
4
APPROPRIATION STATEMENT for the year ended 31 March 2011
Appr
opria
tion
per p
rogr
amm
e20
10/11
2009
/10
Appr
opria
tion
Stat
emen
tAd
just
ed
Appr
opria
-tio
nR’
000
Shift
ing
of
Fund
sR’
000
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men
tR’
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Fina
l Ap
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ria-
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R’00
0
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al Ex
pend
i-tu
reR’
000
Varia
nce
R’00
0
Expe
ndi-
ture
as
% o
f fin
al ap
-pr
opria
-tio
n %
Fina
l Ap
prop
ria-
tion
R’00
0
Actu
al Ex
pend
i-tu
reR’
000
145
Appr
opria
tion
per e
cono
mic
class
ifica
tion
2010
/1120
09/10
Adju
sted
Ap
prop
ria-
tion
R’00
0
Shift
ing
of
Fund
sR’
000
Vire
men
tR’
000
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l Ap
prop
ria-
tion
R’00
0
Actu
al Ex
pend
i-tu
reR’
000
Varia
nce
R’00
0
Expe
ndi-
ture
as
% o
f Fi
nal A
p-pr
oprti
on
Fina
l Ap
prop
ria-
tion
R’00
0
Actu
al Ex
pend
i-tu
reR’
000
Curre
nt p
aym
ents
Comp
ensa
tion o
f emp
loyee
s28
9 006
(1140
6)(375
05)
240 0
9521
6 455
23 64
090
.2%18
5 438
156 4
14Go
ods a
nd se
rvice
s33
4 972
(242
04)
(325
0)30
7 518
222 4
5785
061
72.3%
409 4
9925
4 173
Inter
est a
nd re
nt on
land
485
300
(34)
751
173
578
23.0%
357
250
Tran
sfer
s and
subs
idies
Pr
ovinc
es an
d mun
icipa
lities
15 17
5 563
--
15 17
5 563
15 17
5 563
-10
0.0%
12 59
2 276
12 59
2 276
Depa
rtmen
tal ag
encie
s and
acco
unts
312 1
93-
41 60
035
3 793
346 1
937 6
0097
.9%38
9 075
352 6
13Un
iversitiesa
ndtechnik
ons
--
--
--
--
-Fo
reign
gove
rnme
nts an
d inte
rnati
onal
orga
nisati
ons
1 000
--
1 000
684
316
68.4%
1 000
745
Publi
c cor
pora
tions
and p
rivate
enter
prise
s-
--
--
--
109
108
Non-profitin
stitution
s-
--
--
--
--
Hous
ehold
s 4 0
067 0
76-
11 08
210
917
165
98.5%
7 709
7 210
Gifts
and d
onati
ons
--
--
--
--
-
Paym
ents
for c
apita
l ass
ets
Building
sandotherfixeds
tructu
res
153 0
6024
880
-17
7 940
108 5
5969
381
61.0%
152
-Ma
chine
ry an
d equ
ipmen
t18
831
3 001
(729)
21 10
310
383
10 72
049
.2%16
390
5 724
Herita
ge as
sets
--
--
--
--
-Sp
ecial
ised m
ilitar
y ass
ets-
--
--
--
--
Biolo
gical
asse
ts-
--
--
--
--
Land
and s
ubso
il ass
ets-
--
--
--
--
Softw
area
ndotherin
tangib
leassets
2 643
144
(82)
2 705
370
2 335
13.7%
2 554
626
Paym
ents
for fi
nanc
ial as
sets
-20
9-
209
199
1095
.2%24
622
2 T
otal
16
291 7
59
-
-
16 2
91 75
9 1
6 091
953
199 8
06
9
8 .8%
13 6
04 80
5 1
3 370
361
APPROPRIATION STATEMENT for the year ended 31 March 2011
146
Stat
utor
y App
ropr
iatio
n20
10/11
2009
/10
Dire
ct ch
ange
s aga
inst
the N
atio
nal/P
rovin
cial
Reve
nue F
und
Adju
sted
Ap
prop
ria-
tion
R’00
0
Shift
ing
of
Fund
sR’
000
Vire
men
tR’
000
Fina
l Ap
prop
ria-
tion
R’00
0
Actu
al Ex
-pe
nditu
reR’
000
Varia
nce
R’00
0
Expe
ndi-
ture
as
% o
f Fi
nal A
p-pr
opria
-tio
n
Fina
l Ap-
prop
ria-
tion
R’00
0
Actu
al Ex
pend
i-tu
reR’
000
List a
ll dire
ct ch
arge
s aga
inst th
e Nati
onal/
Prov
incial
Re
venu
e Fun
dPr
eside
nt an
d Dep
uty P
resid
ent s
alarie
sMe
mber
of E
xecu
tive C
ommi
ttee /
parlia
menta
ry offi
cer
Judg
es an
d mag
istra
tes sa
laries
Secto
reducationa
ndtrain
ingau
thorities(S
ETA)
Natio
nal S
kills
Fund
Tot
al-
--
--
--
--
APPROPRIATION STATEMENT for the year ended 31 March 2011
147
2010
/1120
09/10
Prog
ram
me 1
: Adm
inist
ratio
nDe
tail p
er su
b-pr
ogra
mm
eAd
just
ed
Appr
opria
-tio
nR’
000
Shift
ing
of
Fund
sR’
000
Vire
men
tR’
000
Fina
l Ap
prop
ria-
tion
R’00
0
Actu
al Ex
pend
i-tu
reR’
000
Varia
nce
R’00
0
Expe
ndi-
ture
as
% o
f Fi
nal A
p-pr
opria
-tio
n
Fina
l Ap-
prop
ria-
tion
R’00
0
Actu
al Ex
pend
i-tu
reR’
000
1 .1 M
inist
er
C
urre
nt pa
ymen
t 1 8
169
-1 8
251 8
25-
100.0
%1 7
291 7
18 Tr
ansfe
rs an
d sub
sidies
-
--
--
--
--
Pay
ment
for ca
pital
asse
ts -
--
--
--
--
Payme
ntforfin
ancia
lassets
-
--
--
--
--
1 .2 D
eput
y Min
ister
Cur
rent
paym
ent
1 496
358
-1 8
541 8
4014
99.2%
1 275
1 275
Tran
sfers
and s
ubsid
ies
--
--
--
--
- P
ayme
nt for
capit
al as
sets
--
--
--
--
-Payme
ntforfin
ancia
lassets
-
--
--
--
--
1 .3 M
anag
emen
t C
urre
nt pa
ymen
t 83
212
(745)
17 54
010
0 007
87 77
412
233
87.8%
74 42
854
895
Tran
sfers
and s
ubsid
ies
-5
-5
5-
100.0
%13
513
0 P
ayme
nt for
capit
al as
sets
2 609
407
-3 0
161 1
301 8
8637
.5%3 2
882 0
68Payme
ntforfin
ancia
lassets
-
--
--
--
--
1 .4 C
orpo
rate
Ser
vices
Cur
rent
paym
ent
86 24
4(616)
(834
9)77
279
65 66
71 1
612
85.4%
72 07
147
614
Tran
sfers
and s
ubsid
ies
--
55
DETAIL PER PROGRAMME 1 ADMINISTRATION for the year ended 31 March 2011
148
Pay
ment
for ca
pital
asse
ts 12
099
582
-12
681
7 210
5 471
56.9%
5 289
2 068
Payme
ntforfin
ancia
lassets
-
--
--
--
--
1.5 O
ffice
acco
mm
odat
ion
Cur
rent
paym
ent
24 52
1-
-24
521
23 12
61 3
9594
.3%9 5
504 0
76 Tr
ansfe
rs an
d sub
sidies
-
--
--
--
--
Pay
ment
for ca
pital
asse
ts -
--
--
--
--
Payme
ntforfin
ancia
lassets
-
--
--
--
--
Tot
al
21
1 997
-
9 19
1
22
1 188
188 5
77
32 61
1
85
.3%
16
7 770
1 1
3 849
DETAIL PER PROGRAMME 1 ADMINISTRATION for the year ended 31 March 2011
2010
/1120
09/10
Prog
ram
me 1
: Adm
inist
ratio
nDe
tail p
er su
b-pr
ogra
mm
eAd
just
ed
Appr
opria
-tio
nR’
000
Shift
ing
of
Fund
sR’
000
Vire
men
tR’
000
Fina
l Ap
prop
ria-
tion
R’00
0
Actu
al Ex
pend
i-tu
reR’
000
Varia
nce
R’00
0
Expe
ndi-
ture
as
% o
f fin
al ap
prop
ria-
tion %
Fina
l Ap-
prop
ria-
tion
R’00
0
Actu
al Ex
pend
i-tu
reR’
000
149
Appr
opria
tion
per e
cono
mic
class
ifica
tion
2010
/1120
09/10
Pro
gram
me 1
: Adm
inist
ratio
n P
er E
cono
mic
class
ifica
tion
Adju
sted
Ap
prop
ria-
tion
R’00
0
Shift
ing
of
Fund
sR’
000
Vire
men
tR’
000
Fina
l Ap-
prop
ria-
tion
R’00
0
Actu
al Ex
pend
i-tu
reR’
000
Varia
nce
R’00
0
Expe
ndi-
ture
as
% o
f Fi
nal A
p-pr
opria
-tio
n
Fina
l Ap-
prop
ria-
tion
R’00
0
Actu
al Ex
pend
i-tu
reR’
000
Curre
nt p
aym
ents
Comp
ensa
tion o
f emp
loyee
s93
119
(268
4)(124
37)
77 99
873
423
4 575
94.1%
63 07
355
146
Good
s and
servi
ces
103 9
851 5
1321
628
127 1
2610
6 674
20 45
283
.9%95
610
54 16
6Int
eres
t and
rent
on la
nd18
596
281
6221
922
.1%20
111
6
Tran
sfer
s and
subs
idies
Pr
ovinc
es an
d mun
icipa
lities
--
--
--
--
-De
partm
ental
agen
cies a
nd ac
coun
ts-
--
--
--
--
Unive
rsitiesa
ndtechnik
ons
--
--
--
--
-Fo
reign
gove
rnme
nts an
d inte
rnati
onal
orga
nisati
ons
--
--
--
--
-Pu
blic c
orpo
ratio
ns an
d priv
ate en
terpr
ises
--
--
--
-10
910
8No
n-profitin
stitution
s-
--
--
--
--
Hous
ehold
s -
5-
55
-10
0.0%
3127
Gifts
and d
onati
ons
--
--
--
--
-
Paym
ents
for c
apita
l ass
ets
Building
sandotherfixeds
tructu
res
--
--
--
-15
2-
Mach
inery
and e
quipm
ent
12 41
898
9-
13 40
78 1
695 2
3860
.9%7 5
803 8
00He
ritage
asse
ts-
--
--
--
--
Spec
ialise
d milit
ary a
ssets
--
--
--
--
-
DETAIL PER PROGRAMME 1 ADMINISTRATION for the year ended 31 March 2011
150
Biolo
gical
asse
ts-
--
--
--
--
Land
and s
ubso
il ass
ets-
--
--
--
--
Softw
area
ndotherin
tangib
leassets
2 290
--
2 290
171
2 119
7.5%
846
336
Paym
ents
for fi
nanc
ial as
sets
-81
-81
738
90.1%
168
150
Tot
al
21
1 997
-
9 191
2
21 18
8
18
8 577
32
611
85 .3
%
167
770
1
13 84
9
Appr
opria
tion
per e
cono
mic
class
ifica
tion
2010
/1120
09/10
Pro
gram
me 1
: Adm
inist
ratio
n P
er E
cono
mic
class
ifica
tion
Adju
sted
Ap
prop
ria-
tion
R’00
0
Shift
ing
of
Fund
sR’
000
Vire
men
tR’
000
Fina
l Ap-
prop
ria-
tion
R’00
0
Actu
al Ex
pend
i-tu
reR’
000
Varia
nce
R’00
0
Expe
ndi-
ture
as
% o
f fin
al ap
prop
ria-
tion %
Fina
l Ap-
prop
ria-
tion
R’00
0
Actu
al Ex
pend
i-tu
reR’
000
-
DETAIL PER PROGRAMME 1 ADMINISTRATION for the year ended 31 March 2011
151
2010
/1120
09/10
Prog
ram
me 2
: Hou
sing
Polic
y, Re
sear
ch an
d
Moni
torin
gDe
tail p
er su
b-pr
ogra
mm
eAd
just
ed
Appr
opria
-tio
nR’
000
Shift
ing
of
Fund
sR’
000
Vire
men
tR’
000
Fina
l Ap-
prop
ria-
tion
R’00
0
Actu
al Ex
pend
i-tu
reR’
000
Varia
nce
R’00
0
Expe
ndi-
ture
as
% o
f Fi
nal A
p-pr
opria
-tio
n
Fina
l Ap-
prop
ria-
tion
R’00
0
Actu
al Ex
pend
i-tu
reR’
000
2 .1 M
anag
emen
t
Cur
rent
paym
ent
2 603
(29)
-2 5
742 3
6620
891
.9%2 1
591 6
57 Tr
ansfe
rs an
d sub
sidies
-
--
--
--
--
Pay
ment
for ca
pital
asse
ts 16
29-
4528
1762
.2%55
21Payme
ntforfin
ancia
lassets
-
--
--
--
--
2 .2 P
olicy
Dev
elopm
ent
Cur
rent
paym
ent
9 903
(190)
(315)
9 398
7 459
1 939
79.4%
9 636
7 237
Tran
sfers
and s
ubsid
ies
-19
0-
190
189
199
.5%-
- P
ayme
nt for
capit
al as
sets
338
--
338
113
225
33.4%
335
94Payme
ntforfin
ancia
lassets
-
--
--
--
--
2 .3 R
esea
rch
Cur
rent
paym
ent
15 33
4(50)
(350
0)11
784
7 648
4 136
64.9%
10 06
35 0
95 Tr
ansfe
rs an
d sub
sidies
-
--
--
--
--
Pay
ment
for ca
pital
asse
ts 88
50-
138
3710
126
.8%60
969
Payme
ntforfin
ancia
lassets
-
--
--
--
--
2 .4 M
onito
ring
and
Evalu
atio
n C
urre
nt pa
ymen
t 19
198
(395)
-18
803
14 43
04 3
7376
.7%43
641
30 66
2 Tr
ansfe
rs an
d sub
sidies
6
20-
2615
1157
.7%-
- P
ayme
nt for
capit
al as
sets
200
375
-57
535
122
461
.0%67
713
6Payme
ntforfin
ancia
lassets
-
--
--
--
--
Tota
l
4
7 686
-
(3
815)
43 87
1
3
2 636
11 2
35
7
4 .4%
67 17
5
44 9
71
DETAIL PER PROGRAMME 2 HOUSING POLICY, RESEARCH AND MONITORINGfor the year ended 31 March 2011
152
2010
/1120
09/10
Prog
ram
me 2
: Hou
sing
Polic
y, Re
sear
ch an
d
Moni
torin
gEc
onom
ic cla
ssifi
catio
nAd
just
ed
Appr
opria
-tio
nR’
000
Shift
ing
of
Fund
sR’
000
Vire
men
tR’
000
Fina
l Ap-
prop
ria-
tion
R’00
0
Actu
al Ex
-pe
nditu
reR’
000
Varia
nce
R’00
0
Expe
ndi-
ture
as
% o
f Fi
nal
Appr
opria
-tio
n
Fina
l Ap-
prop
ria-
tion
R’00
0
Actu
al Ex
pend
-itu
reR’
000
Curre
nt p
aym
ents
Comp
ensa
tion o
f emp
loyee
s27
163
(598)
(249
2)24
073
19 89
04 1
8382
.6%22
550
16 81
1Go
ods a
nd se
rvice
s19
825
(106)
(132
3)18
396
11 98
86 4
0865
.2%42
893
27 80
4Int
eres
t and
rent
on la
nd50
40-
9025
6527
.8%55
34
Tran
sfer
s and
subs
idies
to:
Prov
inces
and m
unici
paliti
es-
--
--
--
--
Depa
rtmen
tal ag
encie
s and
acco
unts
--
--
--
--
-Un
iversitiesa
ndtechnik
ons
--
--
--
--
-Fo
reign
gove
rnme
nts an
d inte
rnati
onal
orga
nisati
ons
--
--
--
--
-Pu
blic c
orpo
ratio
ns an
d priv
ate en
terpr
ises
--
--
--
--
-No
n-profitin
stitution
s-
--
--
--
--
Hous
ehold
s 6
210
-21
620
412
94.4%
--
Gifts
and d
onati
ons
--
--
--
--
-
Paym
ent
for
capi
tal a
sset
sBu
ilding
sandotherfixeds
tructu
res
--
--
--
--
-Ma
chine
ry an
d equ
ipmen
t60
745
4-
1 061
529
532
49.9%
1 365
320
Herita
ge as
sets
--
--
--
--
-
DETAIL PER PROGRAMME 2 HOUSING POLICY, RESEARCH AND MONITORINGfor the year ended 31 March 2011
153
2010
/1120
09/10
Prog
ram
me 2
: Hou
sing
Polic
y, Re
sear
ch A
nd
Moni
torin
gEc
onom
ic cla
ssifi
catio
nAd
just
ed
Appr
opria
-tio
nR’
000
Shift
ing
of
Fund
sR’
000
Vire
men
tR’
000
Fina
l Ap-
prop
ria-
tion
R’00
0
Actu
al Ex
-pe
nditu
reR’
000
Varia
nce
R’00
0
Expe
ndi-
ture
as
% o
f fin
al ap
prop
ria-
tion %
Fina
l Ap-
prop
ria-
tion
R’00
0
Actu
al Ex
pend
-itu
reR’
000
-
DETAIL PER PROGRAMME 2 HOUSING POLICY, RESEARCH AND MONITORINGfor the year ended 31 March 2011
Spec
ialise
d milit
ary a
ssets
--
--
--
--
-Bi
ologic
al as
sets
--
--
--
--
-La
nd an
d sub
soil a
ssets
-
--
--
--
--
Softw
area
ndotherin
tangib
leassets
35-
-35
-35
-31
0-
Paym
ents
for fi
nanc
ial as
sets
--
--
--
-2
2 T
otal
47 6
86
-
(3
815)
43 8
71
3
2 636
11 2
35
74 .4%
67 17
5
44 9
71
154
2010
/1120
09/10
Prog
ram
me 3
: Hou
sing
Plan
ning
and
Deliv
ery
Supp
ort
Deta
il per
sub-
prog
ram
me
Adju
sted
Ap
prop
ria-
tion
R’00
0
Shift
ing
of
Fund
sR’
000
Vire
men
tR’
000
Fina
l Ap-
prop
ria-
tion
R’00
0
Actu
al Ex
-pe
nditu
reR’
000
Varia
nce
R’00
0
Expe
ndi-
ture
as
% o
f Fi
nal
Appr
opria
-tio
n
Fina
l Ap-
prop
ria-
tion
R’00
0
Actu
al Ex
pend
-itu
reR’
000
3 .1 M
anag
emen
t
Cur
rent
paym
ent
3 007
2 002
-5 0
094 6
3837
192
.6%29
094
28 43
0 Tr
ansfe
rs an
d sub
sidies
-
--
--
--
--
Pay
ment
for ca
pital
asse
ts 22
7-
-22
732
195
14.1%
555
74Payme
ntforfin
ancia
lassets
-
--
--
--
--
3 .2 P
rogr
amm
e Im
plem
enta
tion
Supp
ort
Cur
rent
paym
ent
9 566
(600)
(191
1)7 0
555 5
631 4
9278
.9%6 4
325 2
83 Tr
ansfe
rs an
d sub
sidies
-
--
--
--
--
Pay
ment
for ca
pital
asse
ts 20
5-
(89)
116
1510
112
.9%53
179
Payme
ntforfin
ancia
lassets
-
--
--
--
--
3 .3 R
enta
l Hou
sing
and
Peop
le’s H
ousin
g Pr
oces
s C
urre
nt pa
ymen
t 20
460
(191)
(382
5)16
444
11 57
24 8
7270
.4%17
776
11 43
2 Tr
ansfe
rs an
d sub
sidies
-
191
-19
119
1-
100.0
%30
24 P
ayme
nt for
capit
al as
sets
590
--
590
2756
34.6
%46
024
Payme
ntforfin
ancia
lassets
-
--
--
--
--
3 .4 S
take
hold
er M
obilis
atio
n C
urre
nt pa
ymen
t 16
881
(501)
(200
0)14
380
12 56
71 8
1387
.4%13
366
10 89
5 Tr
ansfe
rs an
d sub
sidies
-
--
--
--
--
Pay
ment
for ca
pital
asse
ts 37
7-
-37
779
298
21.0%
829
134
Payme
ntforfin
ancia
lassets
-
--
--
--
--
DETAIL PER PROGRAMME 3 HOUSING PLANNING AND DELIVERY SUPPORTfor the year ended 31 March 2011
155
DETAIL PER PROGRAMME 3 HOUSING PLANNING AND DELIVERY SUPPORTfor the year ended 31 March 2011
2010
/1120
09/10
Prog
ram
me 3
: Hou
sing
Plan
ning
And
Deli
very
Su
ppor
tDe
tail p
er su
b-pr
ogra
mm
eAd
just
ed
Appr
opria
-tio
nR’
000
Shift
ing
of
Fund
sR’
000
Vire
men
tR’
000
Fina
l Ap-
prop
ria-
tion
R’00
0
Actu
al Ex
-pe
nditu
reR’
000
Varia
nce
R’00
0
Expe
ndi-
ture
as
% o
f fin
al ap
prop
ria-
tion %
Fina
l Ap-
prop
ria-
tion
R’00
0
Actu
al Ex
pend
-itu
reR’
000
3 .5 C
apac
ity D
evelo
pmen
t C
urre
nt pa
ymen
t 23
877
(571
0)-
18 16
717
632
535
97.1%
26 56
124
434
Tran
sfers
and s
ubsid
ies
4 000
5 664
-9 6
649 6
4618
99.8%
7 034
6 988
Pay
ment
for ca
pital
asse
ts 13
052
0-
650
185
465
28.5%
437
81Payme
ntforfin
ancia
lassets
-
--
--
--
--
3 .6 P
riorit
y Pro
jects
Cur
rent
paym
ent
10 52
7(141
9)(397
3)5 1
352 9
762 1
5958
.0%58
251
3 665
Tran
sfers
and s
ubsid
ies
--
--
--
--
- P
ayme
nt for
capit
al as
sets
8045
(27)
9828
7028
.6%34
223
1Payme
ntforfin
ancia
lassets
-
--
--
--
--
3 .7 H
uman
Set
tlem
ent P
lanni
ng C
urre
nt pa
ymen
t 12
102
(301)
(205
0)9 7
517 9
191 8
3281
.2%7 5
446 6
43 Tr
ansfe
rs an
d sub
sidies
-
--
--
--
--
Pay
ment
for ca
pital
asse
ts 75
300
(150)
225
5217
323
.1%26
417
2Payme
ntforfin
ancia
lassets
-
--
--
--
--
3 .8 S
anita
tion
Serv
ices
Cur
rent
paym
ent
69 35
4(249
60)
(400
0)40
394
38 21
12 1
8394
.6%-
- Tr
ansfe
rs an
d sub
sidies
-
--
--
--
--
Pay
ment
for ca
pital
asse
ts 53
763
24 96
0-
78 72
347
042
31 68
159
.8%-
-Payme
ntforfin
ancia
lassets
-
--
--
--
--
Tot
al
22
5 221
-
(1
8 025
)
207
196
158 3
75
48 82
1
7
6 .4%
169 5
06
98 5
89
156
Appr
opria
tion
per e
cono
mic
class
ifica
tion
2010
/1120
09/10
Pro
gram
me 3
: Hou
sing
Plan
ning
and
Deliv
ery
Sup
port
Det
ail p
er E
cono
mic
class
ifica
tion
Adju
sted
Ap
prop
ria-
tion
R’00
0
Shift
ing
of
Fund
sR’
000
Vire
men
tR’
000
Fina
l Ap-
prop
ria-
tion
R’00
0
Actu
al Ex
-pe
nditu
reR’
000
Varia
nce
R’00
0
Expe
ndi-
ture
as
% o
f Fi
nal A
p-pr
opria
-tio
n
Fina
l Ap-
prop
ria-
tion
R’00
0
Actu
al Ex
pend
-itu
reR’
000
Curre
nt p
aym
ents
Comp
ensa
tion o
f emp
loyee
s78
833
(723
0)(104
47)
61 15
657
326
3 830
93.7%
34 44
028
926
Good
s and
servi
ces
86 94
1(247
36)
(731
2)54
893
43 60
211
291
79.4%
124 5
2561
796
Inter
est a
nd re
nt on
land
-16
4-
164
3013
418
.3%40
40
Tran
sfer
s and
subs
idies
Pr
ovinc
es an
d mun
icipa
lities
--
--
--
--
-De
partm
ental
agen
cies a
nd ac
coun
ts-
--
--
--
--
Unive
rsitiesa
ndtechnik
ons
--
--
--
--
-Fo
reign
gove
rnme
nts an
d inte
rnati
onal
orga
nisati
ons
--
--
--
--
-Pu
blic c
orpo
ratio
ns an
d priv
ate en
terpr
ises
--
--
--
--
-No
n-profitin
stitution
s-
--
--
--
--
Hous
ehold
s 4 0
005 8
55-
9 855
9 837
1899
.8%7 0
647 0
12Gi
fts an
d don
ation
s-
--
--
--
--
Paym
ents
for c
apita
l ass
ets
Building
sandotherfixeds
tructu
res
53 06
024
880
-77
940
46 94
530
995
60.2%
--
Mach
inery
and e
quipm
ent
2 362
945
(266)
3 041
515
2 526
16.9%
3 041
795
Herita
ge as
sets
--
--
--
--
-
DETAIL PER PROGRAMME 3 HOUSING PLANNING AND DELIVERY SUPPORTfor the year ended 31 March 2011
157
Appr
opria
tion
per e
cono
mic
class
ifica
tion
2010
/1120
09/10
Pro
gram
me 3
: Hou
sing
Plan
ning
And
Deli
very
S
uppo
rt D
etail
per
Eco
nom
ic cla
ssifi
catio
nAd
just
ed
Appr
opria
-tio
nR’
000
Shift
ing
of
Fund
sR’
000
Vire
men
tR’
000
Fina
l Ap-
prop
ria-
tion
R’00
0
Actu
al Ex
-pe
nditu
reR’
000
Varia
nce
R’00
0
Expe
ndi-
ture
as
% o
f fin
al ap
prop
ria-
tion %
Fina
l Ap-
prop
ria-
tion
R’00
0
Actu
al Ex
pend
-itu
reR’
000
=
DETAIL PER PROGRAMME 3 HOUSING PLANNING AND DELIVERY SUPPORTfor the year ended 31 March 2011
Spec
ialise
d milit
ary a
ssets
--
--
--
--
-Bi
ologic
al as
sets
--
--
--
--
-La
nd an
d sub
soil a
ssets
--
--
--
--
-So
ftware a
ndotherin
tangib
leassets
25-
-25
-25
-37
6-
Paym
ents
for fi
nanc
ial as
sets
-12
2-
122
120
298
.4%20
20 T
otal
225
221
-
(
18 02
5)
207
196
158 3
75
4
8 821
76 .4
%
169
506
9
8 589
158
2010
/1120
09/10
Pro
gram
me 4
: Hou
sing
Deve
lopm
ent F
inan
ce D
etail
per
sub-
prog
ram
me
Adju
sted
Ap
prop
ria-
tion
R’00
0
Shift
ing
of F
unds
R’00
0Vi
rem
ent
R’00
0
Fina
l Ap
prop
ria-
tion
R’00
0
Actu
al Ex
pend
i-tu
reR’
000
Varia
nce
R’00
0
Expe
ndi-
ture
as
% o
f Fi
nal A
p-pr
opria
-tio
n
Fina
l Ap
prop
ria-
tion
R’00
0
Actu
al Ex
pend
i-tu
reR’
000
4 .1 M
anag
emen
t
Cur
rent
paym
ent
2 934
369
(240
0)90
360
729
667
.2%2 5
032 3
68 Tr
ansfe
rs an
d sub
sidies
-
--
--
--
--
Pay
ment
for ca
pital
asse
ts 10
--
10-
10-
5721
Payme
ntforfin
ancia
lassets
-
--
--
--
--
4 .2 F
inan
cial a
nd F
unds
Man
agem
ent
Cur
rent
paym
ent
45 40
1(162
0)(980
0)33
981
33 23
874
397
.8%34
059
29 05
6 Tr
ansfe
rs an
d sub
sidies
-
1 005
-1 0
0587
113
486
.7%15
0 085
150 0
05 P
ayme
nt for
capit
al as
sets
439
120
-55
942
913
076
.7%72
627
3Payme
ntforfin
ancia
lassets
-
--
--
--
--
4 .3 H
ousin
g Eq
uity
Cur
rent
paym
ent
11 63
012
6(420
0)7 5
566 4
381 1
1885
.2%14
352
9 622
Tran
sfers
and s
ubsid
ies
--
--
--
--
- P
ayme
nt for
capit
al as
sets
1 025
--
1 025
2899
72.7
%56
264
Payme
ntforfin
ancia
lassets
-
--
--
--
--
4 .4 H
uman
Set
tlem
ent D
evelo
pmen
t Gra
nt C
urre
nt pa
ymen
t -
--
--
--
--
Tran
sfers
and s
ubsid
ies
15 04
1 763
--
15 04
1 763
15 04
1 763
-10
0.0%
12 44
2 276
12 44
2 276
Pay
ment
for ca
pital
asse
ts -
--
--
--
--
Payme
ntforfin
ancia
lassets
-
--
--
--
--
DETAIL PER PROGRAMME 4 HOUSING DEVELOPMENT FINANCEfor the year ended 31 March 2011
159
4 .5 C
ontri
butio
n C
urre
nt pa
ymen
t -
--
--
--
--
Tran
sfers
and s
ubsid
ies
312 1
93-
41 60
035
3 793
346 1
937 6
0097
.9%38
9 075
352 6
13 P
ayme
nt for
capit
al as
sets
--
--
--
--
-Payme
ntforfin
ancia
lassets
-
--
--
--
--
4 .6 R
ural
Hous
ehol
ds In
frast
ruct
ure D
evelo
pmen
t C
urre
nt pa
ymen
t -
--
--
--
--
Tran
sfers
and s
ubsid
ies
--
--
--
--
- P
ayme
nt for
capit
al as
sets
100 0
00-
-10
0 000
61 61
438
386
61.6%
--
Payme
ntforfin
ancia
lassets
-
--
--
--
--
4 .7 H
ousin
g Di
sate
r Reli
ef G
rant
Cur
rent
paym
ent
--
--
--
--
- Tr
ansfe
rs an
d sub
sidies
13
3 800
--
133 8
0013
3 800
-10
0.0%
--
Pay
ment
for ca
pital
asse
ts -
--
--
--
--
Payme
ntforfin
ancia
lassets
-
--
--
--
--
Tot
al
15 64
9 195
-
2
5 200
15
674 3
95
15 62
4 981
49 4
14
9
9 .7%
13
033 6
95 1
2 986
298
DETAIL PER PROGRAMME 4 HOUSING DEVELOPMENT FINANCEfor the year ended 31 March 2011
2010
/1120
09/10
Pro
gram
me 4
: Hou
sing
Deve
lopm
ent F
inan
ce D
etail
per
sub-
prog
ram
Adju
sted
Ap
prop
ria-
tion
R’00
0
Shift
ing
of F
unds
R’00
0Vi
rem
ent
R’00
0
Fina
l Ap
prop
ria-
tion
R’00
0
Actu
al Ex
pend
i-tu
reR’
000
Varia
nce
R’00
0
Expe
ndi-
ture
as
% o
f fin
al ap
prop
ria-
tion %
Fina
l Ap
prop
ria-
tion
R’00
0
Actu
al Ex
pend
i-tu
reR’
000
160
Ap
prop
riatio
n pe
r eco
nom
ic cla
ssifi
catio
n20
10/11
2009
/10
Pro
gram
me 4
: Hou
sing
Deve
lopm
ent F
inan
ce D
etail
per
econ
omic
class
ifica
tion
Ad
just
ed
Appr
opria
-tio
nR’
000
Shift
ing
of F
unds
R’00
0Vi
rem
ent
R’00
0
Fina
l Ap-
prop
riatio
nR’
000
Actu
al Ex
-pe
nditu
reR’
000
Varia
nce
R’00
Expe
ndi-
ture
as
% o
f Fi
nal A
p-pr
opria
-tio
n
Fina
l Ap
prop
ria-
tion
R’00
0
Actu
al Ex
-pe
nditu
reR’
000
Curre
nt p
aym
ents
Comp
ensa
tion o
f emp
loyee
s34
996
(410)
(765
9)26
927
26 53
439
398
.5%26
554
23 26
3Go
ods a
nd se
rvice
s24
919
(760)
(870
7)15
452
13 72
31 7
2988
.8%24
313
17 73
9Int
eres
t and
rent
on la
nd50
40(34)
5621
3537
.5%25
25
Tran
sfer
s and
subs
idies
Pr
ovinc
es an
d mun
icipa
lities
15 17
5 563
--
15 17
5 563
15 17
5 563
-10
0.0%
12 59
2 276
12 59
2 276
Depa
rtmen
tal ag
encie
s and
acco
unts
312 1
93-
41 60
035
3 793
346 1
937 6
0097
.9%38
9 075
352 6
13Un
iversitiesa
ndtechnik
ons
--
--
--
--
-Fo
reign
gove
rnme
nts an
d inte
rnati
onal
orga
nisati
ons
--
--
--
--
-Pu
blic c
orpo
ratio
ns an
d priv
ate en
terpr
ises
--
--
--
--
-No
n-profitin
stitution
s-
--
--
--
--
Hous
ehold
s -
1 005
-1 0
0587
113
486
.7%85
5Gi
fts an
d don
ation
s-
--
--
--
--
Paym
ents
for c
apita
l ass
ets
Building
sandotherfixeds
tructu
res
100 0
00-
-10
0 000
61 61
438
386
61.6%
--
Mach
inery
and e
quipm
ent
1 334
41-
1 375
338
1 037
24.6%
1 308
319
Herita
ge as
sets
--
--
--
--
-
DETAIL PER PROGRAMME 4 HOUSING DEVELOPMENT FINANCEfor the year ended 31 March 2011
161
Appr
opria
tion
per e
cono
mic
class
ifica
tion
2010
/1120
09/10
Pro
gram
me 4
: Hou
sing
Deve
lopm
ent F
inan
ce D
etail
per
econ
omic
class
ifica
tion
Ad
just
ed
Appr
opria
-tio
nR’
000
Shift
ing
of F
unds
R’00
0Vi
rem
ent
R’00
0
Fina
l Ap-
prop
riatio
nR’
000
Actu
al Ex
-pe
nditu
reR’
000
Varia
nce
R’00
Expe
ndi-
ture
as
% o
f fin
al ap
prop
ria-
tion %
Fina
l Ap
prop
ria-
tion
R’00
0
Actu
al Ex
-pe
nditu
reR’
000
-
DETAIL PER PROGRAMME 4 HOUSING DEVELOPMENT FINANCEfor the year ended 31 March 2011
Spec
ialise
d milit
ary a
ssets
--
--
--
--
-Bi
ologic
al as
sets
--
--
--
--
-La
nd an
d sub
soil a
ssets
--
--
--
--
-So
ftware a
ndotherin
tangib
leassets
140
79-
219
119
100
54.3%
3636
Paym
ents
for fi
nanc
ial as
sets
-5
-5
5-
100.0
%23
22 T
otal
15
649 1
95
-
25 20
0
15 67
4 395
15
624 9
81
49
414
99 .7
% 1
3 033
695
12
986 2
98
162
2010
/1120
09/10
Prog
ram
me 5
: Stra
tegi
c Rela
tions
and
Gove
rnan
ceDe
tail p
er su
b-pr
ogra
mm
eAd
just
ed
Appr
opria
-tio
nR’
000
Shift
ing
of
Fund
sR’
000
Vire
men
tR’
000
Fina
l Ap-
prop
ria-
tion
R’00
0
Actu
al Ex
-pe
nditu
reR’
000
Varia
nce
R’00
Expe
ndi-
ture
as
% o
f Fi
nal
Appr
opria
-tio
n
Fina
l Ap-
prop
ria-
tion
R’00
0
Actu
al Ex
pend
i-tu
reR’
000
5 .1 M
anag
emen
t
Cur
rent
paym
ent
4 098
450
(990)
3 558
1 814
1 744
51.0%
3 418
2 693
Tran
sfers
and s
ubsid
ies
--
--
--
--
- P
ayme
nt for
capit
al as
sets
50-
(10)
4017
2342
.5%10
9-
Payme
ntforfin
ancia
lassets
-
--
--
--
--
5 .2 M
anag
emen
t Inf
orm
atio
n Se
rvice
s C
urre
nt pa
ymen
t 55
740
(147)
(1184
5)43
748
27 57
716
171
63.0%
70 69
158
467
Tran
sfers
and s
ubsid
ies
-1
-1
-1
--
- P
ayme
nt for
capit
al as
sets
1 017
147
(156)
1 008
491
517
48.7%
1 107
338
Payme
ntforfin
ancia
lassets
-
--
--
--
--
5 .3 I
nter
-Gov
ernm
enta
l and
Inte
rnat
iona
l Rela
tions
Cur
rent
paym
ent
15 21
0(500)
-14
710
6 993
7 717
47.5%
15 06
17 5
86 Tr
ansfe
rs an
d sub
sidies
-
--
--
--
363
- P
ayme
nt for
capit
al as
sets
160
50-
210
5115
924
.3%26
074
Payme
ntforfin
ancia
lassets
-
--
--
--
--
5 .4 C
omm
unica
tion
Cur
rent
paym
ent
41 25
3(400)
(768
9)33
164
20 78
712
377
62.7%
46 10
937
956
DETAIL PER PROGRAMME 5 STRATEGIC RELATIONS AND GOVERNANCEfor the year ended 31 March 2011
163
Tran
sfers
and s
ubsid
ies
--
--
--
-16
616
6 P
ayme
nt for
capit
al as
sets
572
400
(311)
661
244
417
36.9%
635
193
Payme
ntforfin
ancia
lassets
-
--
--
--
--
5 .5 H
ousin
g In
stitu
tions
Cur
rent
paym
ent
23 16
3(1)
(593
1)17
231
10 14
17 0
9058
.9%14
179
8 910
Tran
sfers
and s
ubsid
ies
--
--
--
--
- P
ayme
nt for
capit
al as
sets
257
-(68)
189
4914
025
.9%34
957
Payme
ntforfin
ancia
lassets
-
--
--
--
--
5 .6 S
trate
gic M
anag
emen
t C
urre
nt pa
ymen
t 8 2
75-
14 44
922
724
12 69
210
032
55.9%
5 584
3 842
Tran
sfers
and s
ubsid
ies
--
--
--
--
- P
ayme
nt for
capit
al as
sets
197
--
197
4115
620
.8%82
638
Payme
ntforfin
ancia
lassets
-
--
--
--
--
5 .7 T
rans
form
atio
n C
urre
nt pa
ymen
t 6 6
58(40)
-6 6
185 7
8483
487
.4%6 0
055 5
45 Tr
ansfe
rs an
d sub
sidies
-
--
--
--
--
Pay
ment
for ca
pital
asse
ts 10
40-
5019
3138
.0%79
744
2010
/1120
09/10
Prog
ram
me 5
: Stra
tegi
c Rela
tions
And
Gov
erna
nce
Deta
il per
sub-
prog
ram
me
Adju
sted
Ap
prop
ria-
tion
R’00
0
Shift
ing
of
Fund
sR’
000
Vire
men
tR’
000
Fina
l Ap-
prop
ria-
tion
R’00
0
Actu
al Ex
-pe
nditu
reR’
000
Varia
nce
R’00
Expe
ndi-
ture
as
% o
f fin
al ap
prop
ria-
tion %
Fina
l Ap-
prop
ria-
tion
R’00
0
Actu
al Ex
pend
i-tu
reR’
000
DETAIL PER PROGRAMME 5 STRATEGIC RELATIONS AND GOVERNANCEfor the year ended 31 March 2011
164
Payme
ntforfin
ancia
lassets
-
--
--
--
--
5 .8 C
ontri
butio
ns
C
urre
nt pa
ymen
t -
--
--
--
--
Tran
sfers
and s
ubsid
ies
1 000
--
1 000
684
316
68.4%
1 000
745
Pay
ment
for ca
pital
asse
ts -
--
--
--
--
Payme
ntforfin
ancia
lassets
-
--
--
--
--
Tot
al
15
7 660
-
(
12 55
1)
145
109
87 38
4
57
725
60 .2
%
166
659
1
26 65
4
2010
/1120
09/10
Prog
ram
me 5
: Stra
tegi
c Rela
tions
And
Gov
erna
nce
Deta
il per
sub-
prog
ram
me
Adju
sted
Ap
prop
ria-
tion
R’00
0
Shift
ing
of
Fund
sR’
000
Vire
men
tR’
000
Fina
l Ap-
prop
ria-
tion
R’00
0
Actu
al Ex
-pe
nditu
reR’
000
Varia
nce
R’00
Expe
ndi-
ture
as
% o
f fin
al ap
prop
ria-
tion %
Fina
l Ap-
prop
ria-
tion
R’00
0
Actu
al Ex
pend
i-tu
reR’
000
DETAIL PER PROGRAMME 5 STRATEGIC RELATIONS AND GOVERNANCEfor the year ended 31 March 2011
165
Appr
opria
tion
per e
cono
mic
class
ifica
tion
2010
/1120
09/10
Prog
ram
me 5
: Stra
tegi
c Rela
tions
and
Gove
rnan
ceDe
tail p
er ec
onom
ic cla
ssifi
catio
nAd
just
ed
Appr
opria
-tio
nR’
000
Shift
ing
of
Fund
sR’
000
Vire
men
tR’
000
Fina
l Ap-
prop
ria-
tion
R’00
0
Actu
al Ex
-pe
nditu
reR’
000
Varia
nce
R’00
Expe
ndi-
ture
as
% o
f Fi
nal A
p-pr
opria
-tio
n
Fina
l Ap
pro-
priat
ion
R’00
0
Actu
al Ex
pend
i-tu
reR’
000
Curre
nt p
aym
ents
Comp
ensa
tion o
f emp
loyee
s54
895
(484)
(447
0)49
941
39 28
210
659
78.7%
38 82
132
268
Good
s and
servi
ces
99 30
2(11
5)(753
6)91
651
46 47
045
181
50.7%
122 1
5892
668
Inter
est a
nd re
nt on
land
200
(40)
-16
035
125
21.9%
3635
Tran
sfer
s and
subs
idies
Pr
ovinc
es an
d mun
icipa
lities
--
--
--
--
-De
partm
ental
agen
cies a
nd ac
coun
ts-
--
--
--
--
Unive
rsitiesa
ndtechnik
ons
--
--
--
--
-Fo
reign
gove
rnme
nts an
d inte
rnati
onal
orga
nisati
ons
1 000
--
1 000
684
316
68.4%
1 000
745
Publi
c cor
pora
tions
and p
rivate
enter
prise
s-
--
--
--
--
Non-profitin
stitution
s-
--
--
--
--
Hous
ehold
s -
1-
1-
1-
529
166
Gifts
and d
onati
ons
--
--
--
--
-
Paym
ents
for c
apita
l ass
ets
Building
sandotherfixeds
tructu
res
--
--
--
--
-Ma
chine
ry an
d equ
ipmen
t2 1
1057
2(463)
2 219
832
1 387
37.5%
3 096
490
Herita
ge as
sets
--
--
--
--
-
DETAIL PER PROGRAMME 5 STRATEGIC RELATIONS AND GOVERNANCEfor the year ended 31 March 2011
166
Spec
ialise
d milit
ary a
ssets
--
--
--
--
-Bi
ologic
al as
sets
--
--
--
--
-La
nd an
d sub
soil a
ssets
--
--
--
--
-So
ftwarea
ndotherin
tangib
leassets
153
65(82)
136
8056
58.8%
986
254
Paym
ents
for fi
nanc
ial as
sets
-1
-1
1-
100.0
%33
28 T
otal
157 6
60
-
(1
2 551
)
145 1
09
8
7 384
57 72
5
60
.2%
166 6
59
126 6
54
Appr
opria
tion
per e
cono
mic
class
ifica
tion
2010
/1120
09/10
Prog
ram
5: S
trate
gic R
elatio
ns A
nd G
over
nanc
eDe
tail p
er ec
onom
ic cla
ssifi
catio
nAd
just
ed
Appr
opria
-tio
nR’
000
Shift
ing
of
Fund
sR’
000
Vire
men
tR’
000
Fina
l Ap-
prop
ria-
tion
R’00
0
Actu
al Ex
-pe
nditu
reR’
000
Varia
nce
R’00
Expe
ndi-
ture
as
% o
f fin
al ap
-pr
opria
-tio
n %
Fina
l Ap
pro-
priat
ion
R’00
0
Actu
al Ex
pend
i-tu
reR’
000
-
DETAIL PER PROGRAMME 5 STRATEGIC RELATIONS AND GOVERNANCEfor the year ended 31 March 2011
167
1 . Detail of transfers and subsidies as per Appropriation Act (after virement):DetailofthesetransactionscanbeviewedinthenoteonTransfersandsubsidies,disclosurenotesandAnnexure1(A-H)totheAnnualFinancialStatements.
2. Detail of specifically and exclusively appropriated amounts voted (after virement):Detailofthesetransactionscanbeviewedinnote1(AnnualAppropriation)totheAnnualFinancialState-ments.
3. Detail on payments for financial assetsDetailofthesetransactionsperprogrammecanbeviewedinthenoteonPaymentsforfinancialassetstothe Annual Financial Statements.
4 . Explanations of material variances from Amounts Voted (after virement):
4 .1 Per Programme Final Appro-priationR’000
Actual Ex-penditure
R’000
Variance R’000
Variance as a % of Final Ap-
propriationR’000
Administration 221 188 188 577 32 611 14.74%Housing Policy, Research and Moni- toring
43 871 32 636 11 235 25.61%
Housing Planning and Delivery Support 207 196 158 375 48 821 23.56%Housing Development Finance 15 674 395 15 624 981 49 414 0.32%
Strategic Relations and Governance 145 109 87 384 57 725 39.78%Total 16 291 759 16 091 953 199 806 1 .23%
Administration Underspendingisasaresultoffundsprovidedforlegaladvisoryservicesnotutilised(eithertoStateAt-torneyand/orprivatepractices), delay in securingofanadditional building,which resulted in the fundsprovidedforleasing,refurbishmentofoffices,themovingofstaffandtheacquiringoffurniturenotbeingutilisedandthenon-availabilityofadditionalofficespaceresultedinthenon-fillingofvacanciesandcostsassociatedwithpostswerealsonotincurred. Housing Policy, Research and Monitoring Savings can be attributed to the cost-cutting measures reducing travel and subsistence and other adminis-trationcosts.Underspendingintheprogrammecanalsobeattributedtopersonnelandpersonnel-relatedcostsowingtovacanciesexperiencedthroughouttheyearasaresultofstaffturnover. Housing Planning and Delivery Support UnderspendingintheProgrammeisasaresultofdelaysintheimplementationoftheAcceleratedCom-munityInfrastructureProgramme(ACIP).Theimplementationincertainmunicipalitieswasdelayed.Duetocomplianceissuesandprocurementprocessesprojectsweredelayed.Anothercontributingfactoristhattheprogrammeexpenditurewasalsoaffectedbycostsavingmeasuresintroducedwhichresultedintravelandsubsistenceexpenditureandotheradministrationcostsaswellascostsassociatedtothenon-fillingofvacancies throughout the branch. Housing Development Finance UnderspendingcanbeattributedtodelaysintheimplementationofprojectsontheRuralHouseholdInfra-structureGrant.Theprocurementprocessesdelayedthefinalisationofappointingserviceproviders.Bythe
NOTES TO THE APPROPRIATION STATEMENTfor the year ended 31 March 2011
168
endofthefinancialyearsomeoftheworkwascompleted,butduetoverificationprocessestobefollowed,theimplementingagentswerenotabletoprovidetheDepartmentwithinvoicesbeforetheendofthefinan-cial year. Another contributing factor is the late approval by National Treasury of R7.6 million virement for ServconwhichtheDepartmentcouldnottransfertoServcon.Thenon-availabilityofadditionalofficespaceresultedinthenon-fillingofvacanciesandcostsassociatedwithpostscouldalsonotbeincurred. Strategic Relations and Governance UnderspendingcanmainlybeattributedtodelaysinappointingserviceproviderstomaintainandrenderthenecessarysupporttoprovincesontheHSS.SITAterminatedtheagreementwiththeDepartmentandindicatedthattheyarenotwillingtorenewthecontract.TheDepartmenthadtoadvertiseabidtoappointapanelofserviceproviderswhowillrenderthenecessarysupporttoprovincesontheHSS.Thebiddidnot yield good results and subsequently the Department approached SITA as an interim arrangement to assist the Department. Another contributing factor is the cost-savings measures that resulted in a reduction in foreign visits and the curtailment of media campaigns. Another contributing factor to the underspending wasthedelayinfinalisingtheturnaroundstrategydevelopmentfortheDepartment.Thedelaywascausedby the complexity of the human settlement environment and the alignment of the plan to ensure proper service delivery.4.2 Per economic classification Final Appro-
priationR’000
Actual Expenditure
R’000
Variance R’000
Variance as a % of Final Ap-
propriationR’000
Current paymentsCompensation of employees 240 095 216 455 23 640 9.85%Goods and services 307 518 222 457 85 061 27.66%Interest and rent on land 751 173 578 76.96%
Unauthorisedexpenditureapproved - - - -
Transfers and subsidiesProvinces and municipalities 15 175 563 15 175 563 - 0.00%Departmental agencies and accounts 353 793 346 193 7 600 2.15%Public corporations and private enterprises
1 000 684 316 31.60%
Foreign governments and international organisations
- - - -
Non-profitinstitutions - - - 0.00%Households 11 082 10 917 165 1.49%Gifts and donations - - - -
Payments for capital assetsBuildingsandotherfixedstructures 177 940 108 559 69 381 38.99%Machinery and equipment 21 103 10 383 10 720 50.80%Heritage asset - - - 0.00%Specialised military assets - - - 0.00%Biological assets - - - 0.00%Land and subsoil assets - - - 0.00%Softwareandotherintangibleassets 2 705 370 2 335 86.32%
Payments for financial assets 209 199 10 4 .78%
Total 16 291 759 16 091 953 199 806 1 .23%
NOTES TO THE APPROPRIATION STATEMENTfor the year ended 31 March 2011
169
Current expenditureUnderspendingistheresultoffundsprovidedforlegaladvisoryservicesnotutilised(eithertoStateAttorneyand/orprivatepractices),delayinsecuringanadditionalbuilding,whichresultedinthefundsprovidedforleasing,refurbishmentofoffices,associatedwithpostsnotincurred.Anothercontributingfactorisdelaysinappointing service providers to maintain and render the necessary support to provinces on the HSS. SITA terminatedtheagreementwiththeDepartmentandindicatedthattheyarenotwillingtorenewthecontract.TheDepartmenthadtoadvertiseabidtoappointapanelofserviceproviderswhowillrenderthenecessarysupport to provinces on the HSS. The bid did not yield good results and subsequently the Department ap-proached SITA as an interim arrangement to assist the Department. Another contributing factor is the cost-savings measures that resulted in a reduction in foreign visits and curtailment of media campaigns. Another contributingfactortotheunderspendingwasthedelayinfinalisingtheturnaroundstrategydevelopmentforthe Department.
Transfers and subsidiesAnothercontributingfactoristhelateapprovalbyNationalTreasuryofR7.6millionforServconwhichtheDepartmentcouldnottransfertoServcon.Onforeigngovernments&internationalorganisationstheunder-spendingisduetothestrengtheningoftheRandwhichresultedintheDepartmentpayinglessforforeigncurrency than anticipated.
Buildings and other fixed structuresUnderspendingistheresultofdelaysintheimplementationoftheAcceleratedCommunityInfrastructureProgramme(ACIP).Theimplementationincertainmunicipalitieswasdelayed.Duetocomplianceissuesandprocurementprocesses,projectsweredelayed.Anothercontributingfactorisdelaysintheimplementa-tionofprojectsontheRuralHouseholdInfrastructureGrant.Theprocurementprocessesdelayedthefinali-sationofappointingserviceproviders.Bytheendofthefinancialyearsomeoftheworkwascompleted,butduetoverificationprocessestobefollowedtheimplementingagentswerenotabletoprovidetheDepart-mentwithinvoicesbeforetheendofthefinancialyear.
Machinery and equipmentUnderspendingisasaresultofthedelayinsecuringanadditionalbuilding,whichresultedinfundsprovidedfor the acquiring of furniture not being utilised.
Software & other intangible assetsUnderspendingistheresultofadelayintherenewalofMicrosoftlicences,duetooutstandingdocumentsfrom SITA.
NOTES TO THE APPROPRIATION STATEMENTfor the year ended 31 March 2011
170
Note 2010/11R'000
2009/10R'000
REVENUEAnnual appropriation 1 16 291 759 13 604 805Departmental revenue 2 2 826 749Aid assistance 3 1 798 -
TOTAL REVENUE 16 296 383 13 605 554
EXPENDITURECurrent expenditureCompensation of employees 4 216 455 156 414Goods and services 5 222 457 254 173Interest and rent on land 6 173 250Aid assistance 3 1 798 -Total current expenditure 440 883 410 837
Transfers and subsidiesTransfers and subsidies 8 15 533 357 12 952 952Aid assistance 3 - 1 463Total transfers and subsidies 15 533 357 12 954 415
Expenditure for capital assetsTangible capital assets 9 118 942 5 724Softwareandotherintangibleassets 9 370 626Total expenditure for capital assets 119 312 6 350
Payments for financial assets 7 199 222
TOTAL EXPENDITURE 16 093 751 13 371 824
SURPLUS/(DEFICIT) FOR THE YEAR 202 632 233 730
Reconciliation of Net Surplus/(Deficit) for the yearVoted funds 199 806 234 444 Annual appropriation 199 759 234 739Departmental revenue and NRF Receipts 15 2 826 749Aid assistance 3 - (1463)SURPLUS/(DEFICIT) FOR THE YEAR 202 632 233 730
STATEMENT OF THE FINANCIAL PERFORMANCEfor the year ended 31 March 2011
171
Note 2010/11R’000
2009/10R’000
ASSETSCurrent assets 200 193 234 738Cash and cash equivalents 10 201 710 229 962Pre-payments and advances 11 520 58Receivables 12 (2037) 4 718 Non-current assets 880 604 880 604Investments 13 880 604 880 604 TOTAL ASSETS 1 080 797 1 115 342
LIABILITIESCurrent liabilities 200 049 234 526Voted funds to be surrendered to the Revenue Fund 14 199 805 234 444Departmental revenue and NRF Receipts to be surren- dered to the Revenue Fund
15 49 31
Payables 16 195 51 TOTAL LIABILITIES 200 049 234 526
NET ASSETS 880 748 880 816
Note 2010/11 2009/10R’000 R’000
Represented by:Capitalisation reserve 880 604 880 604Recoverable revenue 144 212
TOTAL 880 748 880 816
STATEMENT OF THE FINANCIAL POSITIONfor the year ended 31 March 2011
172
Note 2010/11R’000
2009/10R’000
Capitalisation reserves Opening balance 880 604 880 604 Closing balance 880 604 880 604
Recoverable revenueOpening balance 212 281Transfers: (68) (69)Debtsrecovered(includedinDepartmentalreceipts) -68 -69Closing balance 144 212
TOTAL 880 748 880 816
STATEMENT OF CHANGES IN NET ASSETSfor the year ended 31 March 2011
173
Note 2010/11R’000
2009/10R’000
CASH FLOWS FROM OPERATING ACTIVITIESReceipts 16 296 382 13 605 554 Annual appropriated funds received 1.1 16 291 758 13 604 805 Departmental revenue received 2 2 826 749 Aid assistance received 3 1 798 -Net(increase)/decreaseinworkingcapital 6 437 3 316Surrendered to Revenue Fund (237252) (8.967)Current payments (440883) (410837)Paymentsforfinancialassets (199) (222)Transfers and subsidies paid (15533357) (12954415)Net cash flow available from operating activities 17 91 128 234 429
CASH FLOWS FROM INVESTING ACTIVITIESPayments for capital assets 9 (119312) (6350)Net cash flows from investing activities (119 312) (6 350)
CASH FLOWS FROM FINANCING ACTIVITIESIncrease/(decrease)innetassets (68) (69)Net cash flows from financing activities (68) (69)
Netincrease/(decrease)incashandcashequivalents (28252) 228 010
Cash and cash equivalents at beginning of period 229 962 1 952
Cash and cash equivalents at end of period 10 201 710 229 962
CASH FLOW STATEMENTfor the year ended 31 March 2011
174
TheFinancialStatementshavebeenpreparedinaccordancewiththefollowingpolicies,whichhavebeenappliedconsistentlyinallmaterialaspects,unlessotherwiseindicated.However,whereappropriateandmeaningful, additional information has been disclosed to enhance the usefulness of the Financial State-mentsandtocomplywiththestatutoryrequirementsofthePublicFinanceManagementAct,ActNo1of1999(asamendedbyActNo29of1999),andtheTreasuryRegulationsissuedintermsoftheActandtheDivision of Revenue Act, Act No 1 of 2010. 1 . Presentation of the Financial Statements1 .1 Basis of preparationTheFinancialStatementshavebeenpreparedonamodifiedcashbasisofaccounting,exceptwherestatedotherwise.Themodifiedcashbasisconstitutesthecashbasisofaccountingsupplementedwithadditionaldisclosureitems.Underthecashbasisofaccountingtransactionsandothereventsarerecognisedwhencash is received or paid.
1 .2 Presentation currencyAllamountshavebeenpresentedinthecurrencyoftheSouthAfricanRand(R)whichisalsothefunctionalcurrency of the Department.
1 .3 RoundingUnlessotherwisestatedallfinancialfigureshavebeenroundedtothenearestonethousandRand(R’000).
1.4 Comparative figuresPriorperiodcomparativeinformationhasbeenpresentedinthecurrentyear’sfinancialstatements.Wherenecessaryfigures included in thepriorperiodfinancialstatementshavebeenreclassifiedtoensurethattheformatinwhichtheinformationispresentedisconsistentwiththeformatofthecurrentyear’sfinancialstatements.
1.5 Comparative figures - Appropriation StatementAcomparisonbetweenactualamountsandfinalappropriationpermajorclassificationofexpenditure isincluded in the Appropriation Statement.
2 . Revenue2 .1 Appropriated fundsAppropriatedfundscomprisesofdepartmentalallocationsaswellasdirectchargesagainstrevenuefund(i.e.statutoryappropriation).
Appropriatedfundsarerecognisedinthefinancialrecordsonthedatetheappropriationbecomeseffective.Adjustmentsmadeintermsoftheadjustmentsbudgetprocessarerecognisedinthefinancialrecordsonthe date the adjustments become effective.
UnexpendedappropriatedfundsaresurrenderedtotheNational/ProvincialRevenueFund.AnyamountsowingtotheNational/ProvincialRevenueFundattheendofthefinancialyeararerecognisedaspayablein the Statement of Financial Position.
AnyamountduefromtheNational/ProvincialRevenueFundattheendofthefinancialyearisrecognisedas a receivable in the Statement of Financial Position.
2 .2 Departmental revenueAlldepartmentalrevenueisrecognisedintheStatementofFinancialPerformancewhenreceivedandissubsequentlypaidintotheNational/ProvincialRevenueFund,unlessstatedotherwise.
ACCOUNTING POLICIESfor the year ended 31 March 2011
175
AnyamountowingtotheNational/ProvincialRevenueFundisrecognisedasapayableintheStatementofFinancial Position.
No accrual is made for amounts receivable from the last receipt date to the end of the reporting period. Theseamountsarehoweverdisclosedinthedisclosurenotetotheannualfinancialstatements.
2 .3 Direct Exchequer receiptsAlldirectexchequerreceiptsarerecognisedintheStatementofFinancialPerformancewhenthecashisreceivedandissubsequentlypaidintotheNational/ProvincialRevenueFund,unlessstatedotherwise.
AnyamountowingtotheNational/ProvincialRevenueFundsattheendofthefinancialyearisrecognisedas a payable in the Statement of Financial Position.
2 .4 Direct Exchequer paymentsAlldirectexchequerpaymentsarerecognisedintheStatementofFinancialPerformancewhenfinalauthori-sationforpaymentiseffectedonthesystem(bynolaterthan31Marchofeachyear).
2 .5 Aid assistanceAidsassistanceisrecognisedasrevenuewhenreceived.
All in-kind aid assistance is disclosed at fair value on the date of receipt in the annexures to the annual financialstatements.
The cash payments made during the year relating to aid assistance projects are recognised as expenditure intheStatementofFinancialPerformancewhenfinalauthorisationforpaymentsiseffectedonthesystem(bynolaterthan31Marchofeachyear).
The value of the assistance expensed prior to the receipt of funds is recognised as a receivable in the State-ment of Financial Position.
Inappropriately expensed amounts using aid assistance and any unutilised amounts are recognised as payables in the Statement of Financial Position.
AllCARAfundsreceivedmustberecordedasrevenuewhenfundsarereceived.Thecashpaymentsmadeduring the year relating to CARA earmarked projects are recognised as expenditure in the Statement of FinancialPerformancewhenfinalauthorisationforpaymentseffectedonthesystem(bynolaterthen31Marchofeachyear)
Inappropriately expensed amounts using CARA funds are recognised as payables in the Statement of Financial Position. Any unutilised amounts are transferred to retained funds as they are not surrendered to the Revenue Fund.
3 . Expenditure3 .1 Compensation of employees3 .1 .1 Salaries and wagesSalariesandwagesareexpensedintheStatementofFinancialPerformancewhenthefinalauthorisationforpaymentiseffectedonthesystem(bynolaterthan31Marchofeachyear).
Otheremployeebenefits thatgive rise toapresent legalorconstructiveobligationaredisclosed in thedisclosurenotestothefinancialstatementsat itsfacevalueandarenotrecognisedintheStatementofFinancial Performance or position.
ACCOUNTING POLICIESfor the year ended 31 March 2011
176
Employeecostsarecapitalisedtothecostofacapitalprojectwhenanemployeespendsmorethan50percent of his/her time on the project. These payments form part of expenditure for capital assets in the Statement of Financial Performance.
3 .1 .2 Social contributionsEmployercontributionstopostemploymentbenefitplansinrespectofcurrentemployeesareexpensedintheStatementofFinancialPerformancewhenthefinalauthorisationforpaymentiseffectedonthesystem(bynolaterthan31Marchofeachyear).
Noprovisionismadeforretirementbenefitsinthefinancialstatementsofthedepartment.AnypotentialliabilitiesaredisclosedinthefinancialstatementsoftheNationalRevenueFundandnot inthefinancialstatements of the employer department.
EmployercontributionsmadebytheDepartmentforcertainofitsex-employees(suchasmedicalbenefits)areclassifiedastransferstohouseholdsintheStatementofFinancialPerformance.
3 .2 Goods and servicesPayments made during the year for goods and/or services are recognised as an expense in the Statement ofFinancialPerformancewhenthefinalauthorisationforpaymentiseffectedonthesystem(bynolaterthan31Marchofeachyear).
Theexpenseisclassifiedascapital if thegoodsand/orserviceswereacquiredforacapitalprojector ifthetotalpurchasepriceexceedsthecapitalisationthreshold(currentlyR5000).Allotherexpendituresareclassifiedascurrent.
Rentalpaidfortheuseofbuildingsorotherfixedstructuresisclassifiedasgoods and services and not as rent on land.
3 .3 Interest and rent on landInterest and rental payments are recognised as an expense in the Statement of Financial Performance whenthefinalauthorisationforpaymentiseffectedonthesystem(bynolaterthan31Marchofeachyear).Thisitemexcludesrentalfortheuseofbuildingsorotherfixedstructures.Ifitisnotpossibletodistinguishbetweenpaymentfortheuseoflandandthefixedstructuresonit,thewholeamountshouldberecordedunder goods and services.
3.4 Payments for financial assetsDebtsarewrittenoffwhenidentifiedasirrecoverable.Debtswrittenoffarelimitedtotheamountofsavingsand/orunderspendingofappropriatedfunds.Thewrite-offoccursatyear-endorwhenfundsareavailable.No provision is made for irrecoverable amounts but an estimate is included in the disclosure notes to the financialstatementsamounts.
Allotherlossesarerecognisedwhenauthorisationhasbeengrantedfortherecognitionthereof.
3 .5 Transfers and subsidiesTransfersandsubsidiesarerecognisedasanexpensewhenthefinalauthorisationforpaymentiseffectedonthesystem(bynolaterthan31Marchofeachyear).
3 .6 Unauthorised expenditureWhenconfirmedunauthorisedexpenditureisrecognisedasanassetintheStatementofFinancialPositionuntil such time as the expenditure is either approved by the relevant authority, recovered from the responsi-blepersonorwrittenoffasirrecoverableintheStatementofFinancialPerformance.
ACCOUNTING POLICIESfor the year ended 31 March 2011
177
UnauthorisedexpenditureapprovedwithfundingisderecognisedfromtheStatementofFinancialPositionwhentheunauthorisedexpenditureisapprovedandtherelatedfundsarereceived.
WheretheamountisapprovedwithoutfundingitisrecognisedasexpenditureintheStatementofFinancialPerformance on the date of approval.
3 .7 Fruitless and wasteful expenditureFruitlessandwastefulexpenditureisrecognisedasexpenditureintheStatementofFinancialPerformanceaccording to the nature of the payment and not as a separate line item on the face of the statement. If the expenditureisrecoverableitistreatedasanassetuntilitisrecoveredfromtheresponsiblepersonorwrittenoff as irrecoverable in the Statement of Financial Performance.
3 .8 Irregular expenditureIrregular expenditure is recognised as expenditure in the Statement of Financial Performance. If the ex-penditureisnotcondonedbytherelevantauthorityitistreatedasanassetuntilitisrecoveredorwrittenoff as irrecoverable.
4 . Assets4 .1 Cash and cash equivalentsCash and cash equivalents are carried in the Statement of Financial Position at cost.
BankoverdraftsareshownseparatelyonthefaceoftheStatementofFinancialPosition.
ForthepurposesoftheCashFlowStatement,cashandcashequivalentscomprisecashonhand,depositsheld, other short-term, highly liquid investments and bank overdrafts.
4.2 Other financial assetsOtherfinancialassetsarecarriedintheStatementofFinancialPositionatcost.
4 .3 Prepayments and advancesAmountsprepaidoradvancedarerecognisedintheStatementofFinancialPositionwhenthepaymentsaremadeandarederecognisedasandwhenthegoods/servicesarereceivedorthefundsareutilised.
Prepayments and advances outstanding at the end of the year are carried in the Statement of Financial Position at cost.
4 .4 ReceivablesReceivables included in the Statement of Financial Position arise from cash payments made that are re-coverablefromanotherparty(includingdepartmentalemployees)andarederecogniseduponrecoveryorwrite-off.
Receivables outstanding at year-end are carried in the Statement of Financial Position at cost plus any ac-crued interest. Amounts that are potentials irrecoverable are included in the disclosure notes.
4 .5 InvestmentsCapitalisedinvestmentsareshownatcostintheStatementofFinancialPosition.
Investmentsaretestedforanimpairmentlosswhenevereventsorchangesincircumstancesindicatethatthe investment may be impaired. Any impairment loss is included in the disclosure notes.
ACCOUNTING POLICIESfor the year ended 31 March 2011
178
4 .6 LoansLoansarerecognisedintheStatementofFinancialPositionwhenthecashispaidtothebeneficiary.Loansthat are outstanding at year-end are carried in the Statement of Financial Position at cost plus accrued interest.
Amounts that are potentially irrecoverable are included in the disclosure notes.
4 .7 InventoryInventoriesthatqualifyforrecognitionmustbeinitiallyreflectedatcost.Whereinventoriesareacquiredatno cost, or for nominal consideration, their cost shall be their fair value at the date of acquisition.
Allinventoryitemsatyear-endarereflectedusingtheweightedaveragecostorFIFOcostformula.
4 .8 Capital assets4 .8 .1 Movable assetsInitial recognitionAcapitalassetisrecordedintheassetregisteronreceiptoftheitematcost.Costofanassetisdefinedasthetotalcostofacquisition.Wherethecostcannotbedeterminedaccurately,themovablecapitalassetisstatedatfairvalue.Wherefairvaluecannotbedetermined,thecapitalasset is includedintheassetregister at R1.
All assets acquired prior to 1 April 2002 are included in the register as at R1.
Subsequent recognitionSubsequentexpenditureofacapitalnatureisrecordedintheStatementofFinancialPerformanceas“ex-penditureforcapitalassets”andiscapitalisedintheassetregisterofthedepartmentoncompletionoftheproject.
Repairsandmaintenanceisexpensedascurrent“goodsandservices”intheStatementofFinancialPer-formance.
4 .8 .2 Immovable assetsInitial recognitionAcapitalassetisrecordedonreceiptoftheitematcost.Costofanassetisdefinedasthetotalcostofacquisition.Wherethecostcannotbedeterminedaccurately,theimmovablecapitalassetisstatedatR1unless the fair value for the asset has been reliably estimated.
Subsequent recognitionWork-in-progressofacapitalnatureisrecordedintheStatementofFinancialPerformanceas“expenditureforcapitalassets”.Oncompletion,thetotalcostoftheprojectisincludedintheassetregisterofthedepart-ment that is accountable for the asset.
Repairsandmaintenanceisexpensedascurrent“goodsandservices”intheStatementofFinancialPer-formance.
5 . Liabilities5 .1 PayablesRecognisedpayablesmainlycompriseofamountsowingtoothergovernmentalentities.Thesepayablesare carried at cost in the Statement of Financial Position.
ACCOUNTING POLICIESfor the year ended 31 March 2011
179
5 .2 Contingent liabilitiesContingent liabilitiesare includedinthedisclosurenotestotheFinancialStatementswhenit ispossiblethateconomicbenefitswillflowfromtheDepartment,orwhenanoutflowofeconomicbenefitsorservicepotential is probable but cannot be measured reliably.
5 .3 Contingent assetsContingentassetsareincludedinthedisclosurenotestotheFinancialStatementswhenitisprobablethataninflowofeconomicbenefitswillflowtotheentity.
5 .4 CommitmentsCommitments are not recognised in the Statement of Financial Position as a liability or as expenditure in the Statement of Financial Performance but are included in the disclosure notes.
5 .5 AccrualsAccruals are not recognised in the Statement of Financial Position as a liability or as expenditure in the Statement of Financial Performance but are included in the disclosure notes.
5.6 Employee benefitsShort-termemployeebenefits thatgiverisetoapresent legalorconstructiveobligationaredisclosed inthe disclosure notes to the Financial Statements. These amounts are not recognised in the Statement of Financial Performance or the Statement of Financial Position.
5 .7 Lease commitmentsFinance leaseFinance leases are not recognised as assets and liabilities in the Statement of Financial Position. Finance lease payments are recognised as an expense in the Statement of Financial Performance and are appor-tionedbetweenthecapitalandinterestportions.Thefinanceleaseliability isdisclosedinthedisclosurenotes to the Financial Statements.
Operating leaseOperating lease payments are recognised as an expense in the Statement of Financial Performance. The operating lease commitments are disclosed in the discloser notes to the Financial Statement.
5 .8 Impairment and other provisionsTheDepartment tests for impairmentwhere there isan indication thata receivable, loanor investmentmaybeimpaired.Anassessmentofwhetherthereisanindicationofpossibleimpairmentisdoneateachreportingdate.Anestimateismadefordoubtfulloansandreceivablesbasedonareviewofalloutstand-ingamountsatyear-end.Impairmentsoninvestmentsarecalculatedasbeingthedifferencebetweenthecarryingamountandthepresentvalueoftheexpectedfuturecashflows/servicepotentialflowingfromtheinstrument.
Provisionsaredisclosedwhenthereisapresentlegalorconstructiveobligationtoforfeiteconomicbenefitsasaresultofeventsinthepastanditisprobablethatanoutflowofresourcesembodyingeconomicbenefitswillberequiredtosettletheobligationandareliableestimateoftheobligationcanbemade.
6 . Receivables for Departmental revenueReceivables for Departmental revenue are disclosed in the disclosure notes to the annual Financial State-ments.
ACCOUNTING POLICIESfor the year ended 31 March 2011
180
7 . Net assets7 .1 Capitalisation reserveThecapitalisationreservecomprisesoffinancialassetsand/orliabilitiesoriginatinginapriorreportingpe-riodbutwhicharerecognisedintheStatementofFinancialPositionforthefirsttimeinthecurrentreportingperiod.AmountsarerecognisedinthecapitalisationreserveswhenidentifiedinthecurrentperiodandaretransferredtotheNational/ProvincialRevenueFundwhentheunderliningassetisdisposedandtherelatedfunds are received.
7 .2 Recoverable revenueAmountsarerecognisedasrecoverablerevenuewhenapaymentmadeinapreviousfinancialyearbe-comesrecoverablefromadebtorinthecurrentfinancialyear.AmountsareeithertransferredtotheNation-al/ProvincialRevenueFundwhenrecoveredoraretransferredtotheStatementofFinancialPerformancewhenwrittenoff.
8 . Related party transactionsSpecificinformationwithregardstorelatedpartytransactionsisincludedinthedisclosurenotes.
9 . Key management personnelCompensationpaid tokeymanagementpersonnel including their familymemberswhererelevant, is in-cluded in the disclosure notes.
10 . Public-private partnershipsA description of the PPP arrangement, the contract fees and current and capital expenditure relating to the PPP arrangement is included in the disclosure notes.
ACCOUNTING POLICIESfor the year ended 31 March 2011
181
1 . Annual Appropriation 1 .1 Annual AppropriationIncludedarefundsappropriatedintermsoftheAppropriationAct(andtheAdjustmentsAppropriationAct)forNationalDepartments(VotedFunds)andprovincialdepartments:
2010/11 2009/10
FinalAppropria-
tion
Actual Funds
received
Funds not requested/
not received
Appro-priation received
R’000 R’000 R’000 R’000 Administration 221 188 211 997 9 191 167 770Housing Policy, Research and Monitoring 43 871 47 686 (3815) 67 175Housing Planning and Delivery Support 207 196 225 221 (18025) 169 506Housing Development Finance 15 674 395 15 649 194 25 201 13 033 695Strategic Relations and Governance 145 109 157 660 (12551) 166 659Total 16 291 759 16 291 758 1 13 604 805
ThedrawingsforDecember2010wereapprovedon3December2010andthefundswerealreadyreceivedbytheDepartment.
2 . Departmental revenue Note 2010/11
R’0002009/10R’000
Tax revenue - -Sales of goods and services other than capital assets 2.1 123 91Interest, dividends and rent on land 2.2 23 46Transactionsinfinancialassetsandliabilities 2.3 2 680 612Departmental revenue collected 2 826 749
2 .1 Sales of goods and services other than capital assetsNote 2010/11
R’0002009/10R’000
Sales of goods and services produced by the Department 121 90 Sales by market establishment 35 31 Other sales 86 59Salesofscrap,wasteandotherusedcurrentgoods 2 1Total 123 91
2 .2 Interest, dividends and rent on land Note 2010/11
R’0002009/10R’000
Interest 23 46Total 23 46
NOTES TO THE ANNUAL FINANCIAL STATEMENTSfor the year ended 31 March 2011
182
2.3 Transactions in financial assets and liabilitiesNote 2010/11
R’0002009/10R’000
Receivables 128 132Other receipts including Recoverable Revenue 2 552 480Total 2 680 612
3 . Aid assistance 3 .1 Aid assistance received in cash from RDP
Note 2010/11R’000
2009/10R’000
ForeignOpening Balance - 1 463Revenue 1 798 -Expenditure (1 798) (1 463)Current (1798) -Transfers - 1 463
Closing Balance - -
3 .2 Total assistance2010/11R’000
2009/10R’000
Opening Balance - 1 463Revenue 1 798 -Expenditure (1798) (1463)Current (1798) -Transfers - (1463)
Closing Balance - -
4 . Compensation of employee4 .1 Salaries and wages
Note 2010/11R’000
2009/10R’000
Basic salary 147 186 104 120Performanceaward 3 538 3 425Service Based 370 906Compensative/circumstantial 4 416 3 558Othernon-pensionableallowances 36 688 27 703Total 192 198 139 712
NOTES TO THE ANNUAL FINANCIAL STATEMENTSfor the year ended 31 March 2011
183
4 .2 Social contributions Note 2010/11
R’0002009/10R’000
Employer contributionsPension 17 320 12 188Medical 6 904 4 500Bargaining council 33 14Total 24 257 16 702
Total compensation of employees 216 455 156 414
Average number of employees 696 552
5 . Goods and services Note 2010/11
R’0002009/10R’000
Administrative fees 156 77Advertising 5 295 24 346Assets less then R5 000 5.1 1 753 1 466Bursaries(employees) 1 144 789Catering 1 359 3 844Communication 7 323 6 762Computer services 5.2 28 177 57 763Consultants, contractors and agency/outsourced services 5.3 82 161 79 367Entertainment 121 225Auditcost–external 5.4 6 542 5 184Inventory 5.5 5 215 8 155Operating leases 18 658 1 431Ownedandleaseholdpropertyexpenditure 5.6 6 189 4 790Travel and subsistence 5.7 41 590 43 858Venues and facilities 10 811 10 374Training and staff development 3 025 2 301Other operating expenditure 5.8 2 938 3 441Total 222 457 254 173
NOTES TO THE ANNUAL FINANCIAL STATEMENTSfor the year ended 31 March 2011
184
NOTES TO THE ANNUAL FINANCIAL STATEMENTSfor the year ended 31 March 2011
5 .1 Assets less than R5 000Note
52010/11R’000
2009/10R’000
Tangible assets 1 744 1 466 Machinery and equipment 1 744 1 466Intangible assets 9 -Total 1 753 1 466
5 .2 Computer servicesNote
52010/11R’000
2009/10R’000
SITA computer services 24 140 53 623External computer service providers 4 037 4 140Total 28 177 57 763
5 .3 Consultants, contractors and agency/outsourced servicesNote
52010/11R’000
2009/10R’000
Business and advisory services 75 042 46 971Legal costs 988 2 081Contractors 2 353 1 715Agency and support/outsourced services 3 778 28 600Total 82 161 79 367
5 .4 Audit cost – external Note
52010/11R’000
2009/10R’000
Regularity audits 6 541 5 184Performance audits 1 -Total 6 542 5 184
5 .5 InventoryNote
52010/11R’000
2009/10R’000
Learning and teaching support material - 4Food and food supplies 14 9Fuel, oil and gas 392 312Other consumable materials 621 758Maintenance material 35 20Stationery and printing 4 153 7 052Total 5 215 8 155
185
5 .6 Property paymentsNote
52010/11R’000
2009/10R’000
Municipal services 5 240 4 076Other 949 714Total 6 189 4 790
5 .7 Travel and subsistenceNote
52010/11R’000
2009/10R’000
Local 40 158 42 047Foreign 1 432 1 811Total 41 590 43 858
5 .8 Other operating expenditureNote
52010/11R’000
2009/10R’000
Professional bodies’ membership and subscription fees 136 164Resettlement costs 986 1 294Other 1 816 1 983Total 2 938 3 441
6 . Interest and rent on land Note 2010/11
R’0002009/10R’000
Interest paid 173 250Total 173 250
7. Payments for financial assetsNote7.1
2010/11R’000
2009/10R’000
Debtswrittenoff 199 222Total 199 222
7 .1 Debts written offNote
72010/11R’000
2009/10R’000
Nature of debts written offNo-shows 5 11Bad debts 6 35Damage vehicles 186 176Admintrafficfines 2 -Total 199 222
NOTES TO THE ANNUAL FINANCIAL STATEMENTSfor the year ended 31 March 2011
186
8 . Transfers and subsidiesNote 2010/11
R’0002009/10R’000
Provinces and municipalities 32 15 175 563 12 592 276Departmental agencies and accounts Annex 1A 346 192 352 613Foreign governments and international organisations Annex 1C 684 745Public corporations and private enterprises Annex 1B - 108Households Annex 1D 10 888 6 986Gifts, donations and sponsorships made Annex 1E 30 224Total 15 533 357 12 952 952
Unspentfundstransferredtotheabovebeneficiaries
9 . Expenditure for capital assets Note 2010/11
R’0002009/10R’000
Tangible assets 118 942 5 724Buildingsandotherfixedstructures 31 108 558 - Machinery and equipment 29 10 384 5 724
Software and other intangible assets 370 626Computersoftware 30 370 626
Total 119 312 6 350
9 .1 Analysis of funds utilised to acquire capital assets – 2010/11Voted funds
R’000Aid
assistanceR’000
TotalR’000
Tangible assets 118 942 - 118 942Buildingsandotherfixedstructures 108 558 - 108 558 Machinery and equipment 10 384 - 10 384
Software and other intangible assets 370 - 370Computersoftware 370 - 370
Total 119 312 - 119 312
NOTES TO THE ANNUAL FINANCIAL STATEMENTSfor the year ended 31 March 2011
187
9 .2 Analysis of funds utilised to acquire capital assets – 2009/10Voted funds
R’000Aid
assistanceR’000
TotalR’000
Tangible assets 5 724 - 5 724 Machinery and equipment 5 724 - 5 724
Software and other intangible assets 626 - 626Computersoftware 626 - 626
Total 6 350 - 6 350
10 . Cash and cash equivalentsNote 2010/11
R’0002009/10R’000
Consolidated Paymaster General Account 238 514 240 442Disbursements (36849) (10505)Cash on hand 45 25Total 201 710 229 962
11 . Pre-payments and advances Note 2010/11
R’0002009/10R’000
Travel and subsistence 58Advances paid to other entities 520 -Total 520 58
12 . Receivables 2010/11 2009/10
Note Less than one year
R’000
One to three years
R’000
Older than three years
R’000
TotalR’000
TotalR’000
Claims recoverable 12.1Annex 3
6 1 351 2 1 359 3 753
Recoverable expenditure 12.2 (4113) 38 53 (4022) 102Staff debt 12.3 153 9 - 161 290Other debtors 12.4 237 227 - 465 573Total (3 717) 1 625 55 (2 037) 4 718
12 .1 Claims recoverableNote12
2010/11R’000
2009/10R’000
National Departments 1 359 3 753Total 1 359 3 753
NOTES TO THE ANNUAL FINANCIAL STATEMENTSfor the year ended 31 March 2011
188
12 .2 Recoverable expenditure (disallowance accounts)Note12
2010/11R’000
2009/10R’000
DisallowanceMiscellaneous(SIUDebtors) (4416) (265)Damages 394 367Total (4 022) 102
12 .3 Staff debtNote12
2010/11R’000
2009/10R’000
Telephone&cellphone 9 13Study 55 82Vehicle 2 55Tax - 8Noshow 1 -Housing guarantee 9 11Resettlement - 5Salaries 85 116
Total 161 290
12 .4 Other debtorsNote12
2010/11R’000
2009/10R’000
(Groupmajorcategories,butlistmaterialitems)Suppliers
227 573
VATvendors(InprocessforrecoveryorfinaldemandbyLegalServices)
238 -
Total 465 573
13 . InvestmentsNote 2010/11
R’0002009/10R’000
Non-currentShares and other equityNHFC 880 000 880 000Servcon 604 604Total non-current 880 604 880 604
2010/11R’000
2010/11R’000
Analysis of non-current investmentsOpening balance 880 604 880 604Closing balance 880 604 880 604
NOTES TO THE ANNUAL FINANCIAL STATEMENTSfor the year ended 31 March 2011
189
14 . Voted funds to be surrendered to the Revenue FundNote 2010/11
R’0002009/10R’000
Opening balance 234 444 8 215Transfer from Statement of Financial Performance 199 806 234 444Voted funds not requested/not received 1.1 (1) -Paid during the year (234444) (8215)Closing balance 199 805 234 444
15 . Departmental revenue and NRF Receipts to be surrendered to the Revenue FundNote 2010/11
R’0002009/10R’000
Opening balance 31 34Transfer from Statement of Financial Performance 2 826 749Paid during the year (2808) (752)Closing balance 49 31
AnamountofR2000000wasreceivedfromGCISonbehalfofSanitationandpaidover.
16 . Payables – currentNote 2010/11
Total2009/10R’000
Clearing accounts 16.1 195 51Total 195 51
16 .1 Clearing accountsNote16
2010/11R’000
2009/10R’000
Salary Income Tax: CL 189 42Pension Fund 5 8Medical Aid 1 1Total 195 51
NOTES TO THE ANNUAL FINANCIAL STATEMENTSfor the year ended 31 March 2011
190
17. Net cash flow available from operating activitiesNote 2010/11
R’0002009/10R’000
Netsurplus/(deficit)asperStatementofFinancialPerformance 202 632 233 730Add back non-cash/cash movements not deemed operating activities
(111 504) 699
(Increase)/decreaseinreceivables–current 6 755 3 300(Increase)/decreaseinprepaymentsandadvances (462) 26Increase/(decrease)inpayables–current 144 (10)Expenditure on capital assets 119 312 6 350Surrenders to Revenue Fund (237252) (8967)Voted funds not requested/not received (1) -Net cash flow generated by operating activities 91 128 234 429
18. Reconciliation of cash and cash equivalents for cash flow purposesNote 2010/11
R’0002009/10R’000
Consolidated Paymaster General account 238 514 240 442Disbursements (36849) (10505)Cash on hand 45 25Total 201 710 229 962
NOTES TO THE ANNUAL FINANCIAL STATEMENTSfor the year ended 31 March 2011
191
These amounts are not recognised in the Annual Financial Statements and are disclosed to enhance the useful-ness of the Annual Financial Statements.
19 . Contingent liabilities and contingent assets19 .1 Contingent liabilities
Note 2010/11R’000
2009/10R’000
Liable to NatureMotor vehicle guarantees Employees Annex 2A - 36Housing loan guarantees Employees Annex 2A 102 398Claims against the department Annex 2B 4 920 72 438Otherdepartments(inter-departmentaluncon-firmedbalances)
Annex 4 78 22
Total 5 100 72 894
20 . CommitmentsNote 2010/11
R’0002009/10R’000
Current expenditure 80 909 68 039Approved and contracted 69 386 67 926Approved but not yet contracted 11 523 113
Capital expenditure 2 527 6 019Approved and contracted 2 505 6 019Approved but not yet contracted 22 -
Total commitments 83 436 74 058Indicatewhetheracommitmentisforlongerthanayear1 year 2-3 years 3 years 3 years and aboveR67 295 R125 R1 731 R336
21 . Accruals 2010/11R’000
2009/10R’000
Listed by economic classification30 Days 30+ Days Total Total
Goods and services 856 7 203 8 059 13 635Interest and rent on land - - - -Capital assets 8 - 8 -Other - - - 374Total 864 7 203 8 067 14 009
DISCLOSURE NOTES TO THE ANNUAL FINANCIAL STATEMENTSfor the year ended 31 March 2011
192
Note 2010/11R’000
2009/10R’000
Listed by programme levelAdministration 4 914 5 657Housing, Policy, Research and Monitoring 174 61Housing, Planning and Delivery Support 760 2 991Housing Development Finance 1 095 178Strategic Relations and Governance 1 124 5 122Total 8 067 14 009
Confirmedbalanceswithotherdepartments Annex 5 1 147 1Confirmedbalanceswithothergovernmententities Annex 5 4 558 -Total 5 705 1
22. Employee benefitsNote 2010/11
R’0002009/10R’000
Leave entitlement 4 815 4 059Servicebonus(Thirteenthcheque) 5 386 4 115Performanceawards 4 335 -Capped leave commitments 6 900 6 951Total 21 436 15 1252009/10 Staff Receivables R7752010/11 Staff Receivables R1 121
23 . Lease commitments23 .1 Operating leases expenditure
Spe-cialised military
equipment R’000
Land R’000
Build-ings and
other fixed structures
R’000
Machinery and equip-
ment R’000
Total R’000
2010/11Not later than 1 year - - 22 070 - 22 070Later than 1 year and not later than 5 years
- - 107 404 - 107 404
Later than 5 years - - 105 380 - 105 380Total lease commitments - - 234 854 - 234 854
2009/10Not later than 1 year - - 18 658 - 18 658Later than 1 year and not later than 5 years
- - 82 255 - 82 255
Later than 5 years - - 163 206 - 163 206Total lease commitments - - 264 119 - 264 119
DISCLOSURE NOTES TO THE ANNUAL FINANCIAL STATEMENTSfor the year ended 31 March 2011
193
23.2 Finance leases expenditure**
Specialised military
equipmentR’000
LandR’000
Buildings and other
fixed struc-turesR’000
Machinery and equip-
mentR’000
TotalR’000
2010/11Not later than 1 year - - - 857 857Later than 1 year and not later than 5 years
- - - 78 78
Later than 5 years - - - - -Total lease commitments - - - 935 935LESS: Finance costs - - - 46 46Total present value of lease liabilities - - - 889 889
Specialised military
equipmentR’000
LandR’000
Buildings and other
fixed struc-turesR’000
Machinery and equip-
mentR’000
TotalR’000
2009/10Not later than 1 year - - - 1 879 1 879Later than 1 year and not later than 5 years
- - - 611 611
Later than 5 years - - - - -Total lease commitments - - - 2 490 2 490LESS: Finance costs - - - 181 181Total present value of lease liabilities - - - 2 309 2 309
* * This note excludes leases relating to public private partnership as they are separately disclosed to note no 39.
24. Irregular expenditure24.1 Reconciliation of irregular expenditure
Note 2010/11R’000
2009/10R’000
Opening balance 2 659 1 739Add:Irregularexpenditure–relatingtoprioryear 526 -Add:Irregularexpenditure–relatingtocurrentyear 12 100 920Irregular expenditure awaiting condonation 15 285 2 659
Analysis of awaiting condonation per age classificationCurrent year 109 920Prior years 1 739Total 109 2 659
DISCLOSURE NOTES TO THE ANNUAL FINANCIAL STATEMENTSfor the year ended 31 March 2011
194
24 .2 Details of irregular expenditure – current yearIncident Disciplinary steps taken/criminal
proceedings2010/11R’000
ActingAllowance Requested for condonation 109Appointments Exco 60 152Advertised period Kaleo Consulting Exco 57 1 819Quotations Bay Technologies, Maphalang Exco 50 223Stipulations Practice note 8 of 2007/08 9 797Total 12 100
25 . Fruitless and wasteful expenditure25 .1 Reconciliation of fruitless and wasteful expenditure
Note 2010/11R’000
2009/10R’000
Opening balance 3 -Fruitlessandwastefulexpenditure–relatingtocurrentyear - 3Fruitless and wasteful expenditure awaiting condonement 3 3
26 . Related party transactionsList related party relationshipsSouth African Housing FundServconSocial Housing FoundationNationalUrbanReconstructionandHousingAgencyNational Home Builders Registration CouncilNational Housing Finance CorporationThubelisha HomesHousing Development AgencySocial Housing Regulatory Authority
27 . Key management personnel No of Indi-
viduals2010/11R’000
2009/10R’000
Politicalofficebearers(providedetailbelow)Officials:
3 277 2 956
Level 15 to 16 8 223 10 715Level14(inclCFOifatalowerlevel) 20 110 18 535Total 31 610 3 206
DISCLOSURE NOTES TO THE ANNUAL FINANCIAL STATEMENTSfor the year ended 31 March 2011
195
DISCLOSURE NOTES TO THE ANNUAL FINANCIAL STATEMENTSfor the year ended 31 March 2011
28. Impairment and other provisions Note 2010/11
R’0002009/10R’000
ProvisionsStaff debtors 100 269Total 100 269
Other provisionsVatvendors(InprocessforrecoveryorfinaldemandbyLegalServices)
73 -
Total 73 -
Total 173 269
29. Movable Tangible Capital AssetsMovement in movable tangible capital assets per Asset Register for the year ended 31 March 2011
Opening balanceR’000
Curr Year Adjust-
ments to prior year balances
R’000Additions
R’000Disposals
R’000
Closing Balance
R’000Machinery and Equipment 41 564 (1 531) 9 056 833 48 256Transport assets 1 193 - 489 - 1 682Computer equipment 16 781 (182) 6 993 619 22 973Furnitureandofficeequipment 14 030 (1236) 886 54 13 626Other machinery and equipment 9 560 (113) 688 160 9 975
Total Movable tangible capital assets 41 564 (1 531) 9 056 833 48 256
29.1 AdditionsAdditions to movable tangible capital assets per asset register for the year ended 31 March 2011
CashR’000
Non-cashR’000
Capital work in
progress current
costs and finance
lease pay-mentsR’000
Received current, not paid
(Paid cur-rent year, received
prior year)R’000
TotalR’000
Machinery and equipment 10 384 - (1 328) - 9 056Transport assets 489 - - - 489Computer equipment 6 993 - - - 6 993Furnitureandofficeequipment 2 214 - (1328) - 886Other machinery and equipment 688 - - - 688
Total Additions to movable tangible capital assets 10 384 - (1 328) - 9 056
196
29.2 DisposalsDisposal of movable tangible capital assets per asset register for the year ended 31 March 2011
Sold for cashR’000
Transfer out or de-stroyed or scrapped
R’000
Total dis-posalsR’000
Cash received
actualR’000
Machinery and equipment 62 771 833Computer equipment - 619 619 -Furnitureandofficeequipment - 54 54 -Other machinery and equipment 62 98 160 -
Total Disposal of movable tangible capital assets 62 771 833 -
29.3 Movement for 2009/10Movement in movable tangible capital assets per asset register for the year ended 31 March 2011
Opening balanceR’000
AdditionsR’000
DisposalsR’000
Closing balanceR’000
Machinery and Equipment 38 697 5 724 2 857 41 564Transport assets 1 221 574 602 1 193Computer equipment 15 929 2 425 1 573 16 781Furnitureandofficeequipment 12 790 1 678 438 14 030Other machinery and equipment 8 757 1 047 244 9 560
Total Movable tangible capital assets 38 697 5 724 2 857 41 564
29.4 Minor assetsMovement in minor assets of the department as at 31 March 2011
Spe-cialised military assetsR’000
Intangible assetsR’000
Heritage assetsR’000
Machin-ery and equip-mentR’000
BiologicalassetsR’000
TotalR’000
Opening balance - 1 069 - 10 240 - 11 309Additions - 28 - 1 652 - 1 680Disposals - - - 316 - 316Total Minor assets - 1 097 - 11 576 - 12 673
Number of R1 minor assets - 5 - 65 - 70Number of minor assets at cost - 1 026 - 7 334 - 8 360Total Number of minor assets - 1 031 - 7 399 - 8 430
DISCLOSURE NOTES TO THE ANNUAL FINANCIAL STATEMENTSfor the year ended 31 March 2011
197
Minor assets of the department as at 31 March 2011Spe-
cialised military assetsR’000
Intangible assetsR’000
Heritage assetsR’000
Machin-ery and equip-mentR’000
BiologicalassetsR’000
TotalR’000
Minor assets - 1 069 - 10 240 - 11 309Total - 1 069 - 10 240 - 11 309
Number of R1 minor assets - - - 89 - 89Number of minor assets at cost - 1 017 - 6 790 - 7 807Total Number of minor assets - 1 017 - 6 879 - 7 896
30 . Intangible capital assetsMovement in intangible capital assets per asset register for the year ended 31 March 2011
Opening balanceR’000
Current Year
Adjust-ments to prior year balances
R’000Additions
R’000Disposals
R’000
Closing Balance
R’000Computersoftware 3 202 94 370 - 3 666Total Intangible capital assets 3 202 94 370 3 666
30 .1 AdditionsAdditions to intangible capital assets per asset register for the year ended 31 March 2011
CashR’000
Non-cashR’000
Develop-ment
work in progress – current
costsR’000
Received current
year, not paid
(Paid cur-rent year, received
prior year)R’000
TotalR’000
ComputerSoftware 370 - - - 370Total Additions to intangible capital assets 370 - - - 370
30 .2 Movement for 2009/10Movement in intangible capital assets per asset register for the year ended 31 March 2011
Opening balanceR’000
AdditionsR’000
DisposalsR’000
Closing balanceR’000
ComputerSoftware 2 576 626 - 3 202Total Intangible capital assets 2 576 626 - 3 202
DISCLOSURE NOTES TO THE ANNUAL FINANCIAL STATEMENTSfor the year ended 31 March 2011
198
31. Immovable tangible capital assets31.1 Additions
Additions to immovable tangible capital assets per asset register for the year ended 31 March 2011
CashR’000
Non-cashR’000
Capital work in
progress current
costs and finance
lease pay-mentsR’000
Received current
year, not paid
(Paid cur-rent year, received
prior year)R’000
TotalR’000
Building and other fixed structures 108 558 (108 558) -Otherfixedstructures 108 558 (108558) -
Total Additions to immovable tangible capital assets 108 558 (108 558) -
32. Transfer of functionsAssetsfromtheDepartmentofWaterAffairs(DWA)withtheamountofR1188603.47weredeclinedduetothefactthattheDepartmenttransferringtheassets(DWA)toNationalDepartmentofHumanSettlementsfailed to submit supporting documents.
AssetstransferredtoDefencewiththeamountofR476953.61werenotacknowledgedpendingthesigna-tureoftheAccountingOfficeratDefence,Section42paragraph2.TheseassetsstillappearingontheAssetRegisteroftheDepartment.TheywerenotremovedfromAssetRegisterwaitingfortheDGatDefencetosign.
DISCLOSURE NOTES TO THE ANNUAL FINANCIAL STATEMENTSfor the year ended 31 March 2011
199
33 . S
tate
men
t of C
ondi
tiona
l Gra
nts p
aid to
the p
rovin
ces
Nam
e of
Prov
ince
/Gra
nt
GRAN
T ALL
OCAT
ION
TRAN
SFER
SPEN
T20
09/10
Divis
ion
ofRe
venu
eAc
tR’
000
Roll-
over
sR’
000
Adju
st-
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ts
R’00
0
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lAv
ailab
leR’
000
Actu
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ansf
erR’
000
Fund
s W
ithhe
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000
Re-a
lloca
-tio
ns b
y Na
tiona
l Tr
eas-
ury o
r Na
tiona
l De
part-
men
tR’
000
Amou
ntre
ceive
dby
dep
art-
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tR’
000
Amou
ntsp
ent b
yde
part-
men
tR’
000
% o
f av
ailab
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nds
spen
t by
depa
rt-m
ent
R’00
0
Divis
ion
ofRe
venu
eAc
tR’
000
Easte
rn C
ape
1 598
646
-39
000
1 637
646
1 637
646
-39
000
1 637
646
1 503
816
92%
1 313
378
Free
Stat
e1 3
00 69
1-
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00 69
11 0
37 69
1(26300
0)-
1 037
691
1 037
685
100%
962 7
59Ga
uteng
3 771
831
-11
5 000
3 886
831
3 886
831
--
3 886
831
3 855
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99%
3 187
086
KwaZulu
-Nata
l2 7
14 10
9-
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92 6
34 10
9(800
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-2 6
34 10
92 7
11 23
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3%2 1
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8Lim
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1 234
750
-13
0 000
1 364
750
1 364
750
-13
0 000
1 364
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1 264
584
93%
996 6
67Mp
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975 8
63-
-97
5 863
975 8
63-
-97
5 863
1 011
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104%
795 4
47No
rther
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e27
3 260
-17
4 000
447 2
6044
7 260
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4 000
447 2
6047
2 944
106%
325 0
11No
rthW
est
1 288
770
-(10000
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88 77
01 1
88 77
0-
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88 77
01 0
40 16
387
%1 1
00 05
5WesternC
ape
1 868
843
--
1 868
843
1 868
843
--
1 868
843
1 940
037
104%
1 581
425
KwaZulu
-Nata
lDisa
ster
Relie
f13
3 800
--
133 8
0013
3 800
--
133 8
0013
3 800
100%
150 0
00
Tot
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5 160
563
-
35
8 000
15 5
18 56
3 1
5 175
563
(3
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34
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15 1
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3 1
4 970
360
12 5
92 27
6
13(1)(a
)Thewholetotalam
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weetw
ater’sproje
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oftheD
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DISCLOSURE NOTES TO THE ANNUAL FINANCIAL STATEMENTSfor the year ended 31 March 2011
200
ANNE
XURE
1ASt
atem
ent o
f Tra
nsfe
rs to
Dep
artm
enta
l Age
ncies
and A
ccou
nts
Depa
rtmen
/ Age
ncy/
Acco
unt
Tran
sfer
Allo
catio
nTr
ansf
er20
09/10
Adju
sted
Appr
o-pr
iatio
nR’
000
Roll-
over
sR’
000
Adju
st-
men
tsR’
000
Tota
lAv
ailab
leR’
000
Actu
alTr
ansf
erR’
000
% o
fAv
ailab
le fu
nds
Tran
sfer
red
Appr
opria
-tio
n Act
R’00
0Ho
using
Dev
elopm
ent A
genc
y69
300
--
69 30
069
300
100%
62 65
0NU
RCHA
--
--
--
3 500
Socia
l Hou
sing F
ound
ation
6 621
--
6 621
6 621
100%
262 9
60Th
ubeli
sha
--
--
--
23 50
3Na
tiona
l Hou
sing F
inanc
e Coo
pera
tion
1-
-1
--
-So
cial H
ousin
g Reg
ulator
y Auth
ority
151 7
7234
999
-18
6 771
186 7
7110
0%-
Rura
l Hou
sing L
oan F
und
49 50
0-
-49
500
49 50
010
0%-
Servc
on-
-41
600
41 60
034
000
82%
-To
tal
277 1
94
3
4 999
41
600
353 7
93
34
6 192
352 6
13
ANNEXURES TO THE ANNUAL FINANCIAL STATEMENTSfor the year ended 31 March 2011
201
ANNE
XURE
1BSt
atem
ent o
f Tra
nsfe
rs/S
ubsid
ies to
Pub
lic C
orpo
ratio
ns an
d Pr
ivate
Ent
erpr
ises
Nam
e of P
ublic
Corp
orat
ion/
Priva
te E
nter
prise
Tran
sfer
Allo
catio
nEx
pend
iture
2009
/10
Adju
sted
Appr
opria
-tio
n Act
R’00
0Ro
ll-ov
ers
R’00
0
Adju
st-
men
tsR’
000
Tota
lAv
ailab
leR’
000
Actu
alTr
ansf
erR’
000
% o
fAv
ailab
le fu
nds
Tran
s-fe
rred
Capi
tal
R’00
0Cu
rrent
R’00
0
Appr
o-pr
ia-tio
n Act
R’00
0Pu
blic
Corp
orat
ions
Tran
sfers
AIG
-
-
-
- -
- -
-
1
08
Subs
idies
TOTA
L-
--
--
--
-
1
08 AN
NEXU
RE 1C
Stat
emen
t of T
rans
fers
to F
oreig
n Go
vern
men
t and
Inte
rnat
iona
l Org
anisa
tions
Fore
ign
Gove
rnm
ent/
Inte
rnat
iona
l Org
anisa
tion
Tran
sfer
Allo
catio
nEx
pend
iture
2009
/10
Adju
sted
Appr
opria
tion
Act
R’00
0Ro
ll-ov
ers
R’00
0Ad
just
men
tsR’
000
Tota
lAv
ailab
leR’
000
Actu
alTr
ansf
erR’
000
% o
fAv
ailab
le fu
nds
Tran
sfer
red
Appr
opria
tion
Act
R’00
0Tr
ansf
ers
UNHabitat
500
500
326
65%
357
Citie
s Allia
nce
500
500
358
72%
388
Tota
l
1 000
-
-
1
000
68
4
745
ANNEXURES TO THE ANNUAL FINANCIAL STATEMENTSfor the year ended 31 March 2011
202
ANNEXURE 1DStatement of Transfers to Households
Households
Transfer Allocation Expenditure 2009/10
AdjustedAppro-priation
ActR’000
Roll-oversR’000
Adjust-mentsR’000
TotalAvailable
R’000
ActualTransfer
R’000
% ofAvailable
fundsTrans-ferred
Appro-priation
ActR’000
TransfersBursaries 4 006 - 7 076 11 082 9 636 87% 6 986Leave gratuity 1 005 - 257 1 262 1 252 99% -Total 5 011 - 7 333 12 344 10 888 - 6 986
ANNEXURE 1EStatement of gifts, donations and sponsorships made; and remmissions, refunds and payments made as an act of grace
Nature of gift, donation or sponsorship(Groupmajorcategoriesbutlistmaterialitemsincludingnameoforganisation)
2010/11R’000
2009/10R’000
Paid in cashTotal of various gifts bought by Minister 5R M Mathebula retirement 5AngolanAmbassadorandwife 7Minister’sfarewellgift 166T M Sharp retirement 5PFvanderWaltretirement 5HillviewProjectsponsorship 24K Savage Retirement 5FezikileSecondarySchool–Oudsthoom 2FarewellgiftforMrsMKemp 5FuneralcontributionforMrSSMosehla(scholarshipbeneficiary) 10FarewellgiftforMrsNSSMahura 5FarewellgiftforMrsMPapenfuss 5FarewellgiftforMrsKoekemoer 5
TOTAL 30 224
ANNEXURES TO THE ANNUAL FINANCIAL STATEMENTSfor the year ended 31 March 2011
203
ANNEXURE 2AStatement of Financial Guarantees issued as at 31 March 2011 – Local
Guarantor institution
Guar-antee in respect
of
Originalguaran-
teedcapitalamountR’000
Opening balance1 April 2010R’000
Guar-anteesdraw- downsduring
the year
R’000
Guar-antees repay-ments/
can-celled/
reduced/ released during
the yearR’000
Re-valua-tionsR’000
Closing bal-
ance 31 March 2011R’000
Guar-anteed inter-
est for year
ended 31
March 2011R’000
Real-ised
losses not
recov-erable
i .e . claims paid out
R’000Motor vehicles
Standard Bank 4 4 - 4 - 0 - -Subtotal 4 4 - - - 0 - -Housing
Standard Bank 69 69 - - - 69 - -FirstRand Bank 48 48 - 48 - - - -ABSA 193 193 - 193 - - - -FNB 38 38 - 38 - - - -Old Bank 17 17 - - - 17 - -Mpumalanga 16 16 - - - 16 - -
Subtotal 381 381 - 279 - 102 - -
TOTAL 385 385 - 283 - 102 - -
ANNEXURE 2BStatement of Contingent Liabilities as at 31 March 2011
Nature of liability
Open-ing
Balance1 April 2010R’000
Liabili-ties in-curred during
the year
R’000
Lia-bilities paid/can-
celled/reduced during
the yearR’000
Lia-bilities recov-erable (Pro-vide
details hereun-
derR’000)
Closing Bal-
ance 31 March 2011R’000
Claims against the department Opening balance 72 438 - - - 72 438Verern Builders CC/Thubelisha Homes - 1 330 - (1330)Ibuyile Development Consortium/Government of RSA - 70 200 - (70200)Eric Sefu/Minister of Housing 30 - - 30Trutees of Giancarlo Vessio Family Trust vs Minister of Human Settlements
300 - - 300
Residents of Ekurhuleni/Minister of Human Settlements and others
50 - - 50
Juta/Minister of Housing 50 - - 50Kriegler/Minister of Housing 50 - - 50Andre Grobler/Minister of Housing 68 - - 68
ANNEXURES TO THE ANNUAL FINANCIAL STATEMENTSfor the year ended 31 March 2011
204
Kabonga Longo/KZN Tribuna 60 - - 60TshwaneResidents/MinisterofHumanSettlements 50 - - 50Residents of Joe Slovo/Minister of Human Settlements 200 - - 200Madibeng Municipality 50 - - 50CassiemAlexander&Another/MinisterofHumanSettle-ments&others
100 - - 100
NtombentshaBeja&others/MinisterofHumanSettle-ments
1 000 - - 1 000
MusaBusisiweMdladla/MinisterofHousing&Others 40 - - 40Madonsela&Another/MinisterofHousing&Another 40 - - 40ThembisaBeautyNone/MinisterofHousing&Another 40 - - 40MmankweSinaMoobi/MinisterofHousing&Another 40 - - 40ThulisileImmaculateNtsele/MinisterofHousing&Another
40 - - 40
MatikaziNyathi/MinisterofHousing&Another 40 - - 40ThelmaThembisaSibutha/MinisterofHousing&Another 40 - - 40VicterssSibutha/MinisterofHousing&Another 40 - - 40BonisiweElizabethSithole/MinisterofHousing&Another
40 - - 40
PhillipSelloMazibuko/MinisterofHousing&Another 40 - - 40HozabaliseSelinaMbane/MinisterofHousing&Another 40 - - 40ErnetNtombikanyaMchako/MinisterofHousing&Another
40 - - 40
TshepoMathewsMethola/MinisterofHousing&Another 40 - - 40BjangPeitMalahlela/MinisterofHousing&Another 40 - - 40KeketsoAdelinaMolingoane/MinisterofHousing&Another
40 - - 40
NtombisaEsterNdaba/MinisterofHousing&Another 40 - - 40RosinaPapo/MinisterofHousing&Another 40 - - 40VirginiaSebola/MinisterofHousing&Another 40 - - 40Barone Grand Sedibe/Minister of Housing 40 - - 40LindiweSesing/MinisterofHousing&Another 40 - - 40EliasLungileThambe/MinisterofHousing&Another 40 - - 40BusisiweTshabangu/MinisterofHousing&Another 40 - - 40Nelesco/GwebuandNelesco/Nhlapo 400 - - 400Mpange Zithulele/Minister of Human Settlements 160 56 - 104BusisiweTshabangu/MinisterofHousing&Another 20 - - 20Eagle Valley v Illegal Occupants 300 - - 300City of Johannesburg v Blue Moonlight 615 315 - 300TOTAL 72 438 4 383 71 901 - 4 920
Nature of Liability
Open-ing
Balance1 April 2010R’000
Liabili-ties in-curred during
the year
R’000
Li-abilities
paid/can-
celled/reduced during
the yearR’000
Li-abilities recov-erable (Pro-vide
details hereun-
derR’000)
Closing Bal-
ance 31 March 2011R’000
ANNEXURES TO THE ANNUAL FINANCIAL STATEMENTSfor the year ended 31 March 2011
205
ANNEXURE 3CLAIMS RECOVERABLE
Government Entity
Confirmed balance outstanding
Unconfirmed balance outstanding
Total
31/03/2011R’000
31/03/2010R’000
31/03/2011R’000
31/03/2010R’000
31/03/2011R’000
31/03/2010R’000
DepartmentSARS - - - 16 - 16GCIS - - 500 31 500 31Department of Home Affairs - 22 - 6 - 6Gauteng Community Safety - - 22 - 22 22International Relations and Cooperation(ForeignAffairs)
- - 19 35 19 35
StaisticsSouthAfrica(StatsSA) - - 1 1 1 1UnemploymentInsuranceFund - - 1 1 1 1Department of Safety and Security
- - - 19 - 19
Department of Defence and Military Veterans
- - 1 328 2 151 1 328 2 151
Department of Correctional Services
- - - 2 - 2
DepartmentofEducation–KZN - 1 - - - 1Department of Justice - - - 14 - 14Department of Labour - - - 66 - 66DepartmentofPublicWorks - - - 21 - 21DepartmentofWaterAffairs - - - 1 362 - 1 362Gauteng Housing - - 1 1 1 1Limpopo Provincial Government - - - 5 - 5Department of Health - - 5 - 5 -Subtotal - 23 1 877 3 731 1 877 3 754
Other Government EntitiesNational Home Builders Registra-tion Council
- - - 32 - 32
National Housing Finance Corporation
- - - 5 - 5
South African Social Security Agency
- - 1 1 1 1
Subtotal - - 1 38 1 38
TOTAL - 23 1 878 3 769 1 878 3 792
ANNEXURES TO THE ANNUAL FINANCIAL STATEMENTSfor the year ended 31 March 2011
206
ANNEXURE 4Inter-Government Payables
Government Entity
Confirmed balance outstanding
Unconfirmed balance outstanding
Total
31/03/2011R’000
31/03/2010R’000
31/03/2011R’000
31/03/2010R’000
31/03/2011R’000
31/03/2010R’000
DepartmentsCurrentDepartmentofArts,Culture&Tourism, KZN
- 1 - - - 1
WesternCapeLG&Housing - - - 22 - 22Department of Justice and Con-stitutional Development
714 - - - 714 -
Mpumalanga Provincial Govern-ment
14 - - - 14 -
Presidency 67 - - 67 -WaterAffairs 318 - 76 - 394 -Health and Social Development 32 - - - 32 -South African Police Service 2 - - - 2 -Total 1 147 1 76 22 1 223 23
Other Government EntitiesCurrentGovernmentPrintingWorks 66 - 2 - 68 -PALAMA 57 - - - 57 -SpecialInvestigationsUnit 4 435 - - - 4 435 -
-
Total 4 548 - 2 - 4 560 -
ANNEXURE 5Inventory
Inventory Note Quantity 2010/11R’000
Quantity 2009/10R’000
Opening balance 7 517 41 18 785 57Add/(Less):Adjustmentstoprioryear balance
- - - -
Add: Additions/Purchases - Cash 53 160 294 27 897 114Add: Additions - Non-cash - - 1 337 5(Less):Disposals (83) - (2627) (2)(Less):Issues (30689) (169) (37049) (126)Add/(Less):Adjustments - (4) (826) (7)Add/(Less):WeightedAverageprice range
- 8 - -
Closing balance 29 905 170 7 517 41
ANNEXURES TO THE ANNUAL FINANCIAL STATEMENTSfor the year ended 31 March 2011
207
208
SA HOUSING FUND MANAGEMENT REPORTfor the year ended 31 March 2011
1. General review of the state of financial affairsThe change in focus in housing delivery to quality housing and a shift to alternative forms of housing tenure have formedthebackgroundagainstwhichsustainablehousingdeliverywasachieved.Asreportedin2003/2004,changesinthefinancialmanagementlegislativeenvironmentprecipitatedaneedtoreviewthefunds-flowmechanismstoprovinces.Inthisregard,MinMECapprovedthattheprocessforthedisestablishmentofthefundbecommencedwithand draft legislation is in the process of being approved to give effect to that decision. A draft Bill has been submitted totheMinisterforconsideration.ThedelistingoftheSouthAfricanHousingFundwasapprovedwitheffectfrom18November 2003.
2 . Accounting Authority’s emolumentsIntermsofSection11(5)(a)oftheHousingAct(ActNo107of1997)theDirector-General:HousingistheAccountingOfficeroftheSouthAfricanHousingFund.NoemolumentswerepaidtotheaccountingauthorityfromthefundsoftheSouthAfricanHousingFundsincetheAccountingOfficerisbeingremuneratedbytheDepartmentofHousing.
3 . AuditorsIntermsofSection188oftheConstitutionoftheRepublicofSouthAfrica,1996(ActNo108of1998)readwithSections4and20ofthePublicAuditAct,2004(ActNo25of2004)andSection11(8)oftheHousingAct,1997(ActNo107of1997)theAuditor-GeneralhastheresponsibilitytoauditthebooksandstatementsofaccountandbalancesheetoftheSouthAfricanHousingFund.TheOfficeoftheAuditor-Generalwillcontinuetoperformthestatutoryauditof the South African Housing Fund.
4 . Approval of Financial StatementsTheFinancialStatementssetoutonpages210to213fortheSouthAfricanHousingFundwereapprovedbytheAccountingOfficer.
NLMbengo TWZuluACTING CHIEF FINANCIAL OFFICER DIRECTOR-GENERAL31 May 2011 31 May 2011
209
REPORT ON THE FINANCIAL STATEMENTS Introduction 1. I have audited the accompanying financial statements of the South African Housing Fund, which compriseofthebalancesheetasat31March2011andcashflowstatementfortheyearthenended,a summaryofsignificantaccountingpoliciesandotherexplanatoryinformationassetoutonpages211to 214.
Accounting officer’s responsibility for the financial statements2. Theaccountingofficerisresponsibleforthepreparationofthesefinancialstatementsinaccordance with the liquidity basis of accounting as set out in note 1 to the financial statements and for such internalcontrolasmanagementdeterminesnecessarytoenablethepreparationoffinancialstate- mentsthatarefreefrommaterialmisstatement,whetherduetofraudorerror.
Auditor-General’s responsibility3. As requiredbysection188of theConstitutionof theRepublicofSouthAfrica,1996 (ActNo108of 1996)andsection4of thePublicAuditActofSouthAfrica,2004(ActNo25of2004)(PAA),myre- sponsibilityistoexpressanopiniononthesefinancialstatementsbasedonmyaudit.
4.IconductedmyauditinaccordancewithInternationalStandardsonAuditingandGeneral Notice 1111 of 2010 issued in Government Gazette 33872 of 15 December 2010. Those standards require that I complywithethicalrequirementsandplanandperformtheaudittoobtainreasonableassuranceabout whetherthefinancialstatementsarefreefrommaterialmisstatement.
5. 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 theassessmentoftherisksofmaterialmisstatementofthefinancialstatements,whetherduetofraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparationofthefinancialstatementsinordertodesignauditproceduresthatareappropriateinthe 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 thereasonablenessofaccountingestimatesmadebymanagement,aswellasevaluatingtheoverall presentationofthefinancialstatements.
6.IbelievethattheauditevidenceIhaveobtainedissufficientandappropriatetoprovideabasisformy audit opinion.
Opinion7. Inmyopinion,thefinancialstatementspresentfairly,inallmaterialrespects,thefinancialpositionof theSouthAfricanHousingFundasat31March2011,anditsandcashflowsfortheyearthenendedin accordancewiththeliquidationbasis,assetoutinnote1tothefinancialstatementsandtherequire- ments of the General Notice 1111 of 2010 issued in Government Gazette 33872 of 15 December 2010.
Emphasis of matters 8. Idrawattentiontothemattersbelow.Myopinionisnotmodifiedinrespectofthesematters: Basis of Accounting9.TheSouthAfricanHousingFund’sPolicy is topreparefinancial statementson the liquiditybasisas setoutinnote1tothefinancialstatements.
Disestablishment of the SA Housing Fund10.Asdisclosedinnote4tothefinancialstatements,thedisestablishmentoftheSouthAfricanHousing FundwasapprovedbytheministerandMembersoftheExecutiveCouncilon15August2003.The departmentisconsideringrepealingtheHousingActanddevelopinganewHumanSettlementsAct in light of theDepartment’s newmandate, tomake provision for the disestablishment of the South African Housing Fund.
REPORT OF THE AUDITOR-GENERAL TO PARLIAMENT ON THE SOUTH AFRICAN HOUSING FUND
210
REPORT OF THE AUDITOR-GENERAL TO PARLIAMENT ON THE SOUTH AFRICAN HOUSING FUND
REPORT ON OTHER LEGAL AND REGULATORY REQUIREMENTS 11.InaccordancewiththePAAandintermsofGeneral Notice 1111 of 2010, issued in Government Ga- zette 33872 of 15 December 2010, I includebelowmyfindingsontheannualperformancereportas setoutonpages211to214andmaterialnon-compliancewithlawsandregulationsapplicabletothe department.
Predetermined objectives12.Therearenomaterialfindingsontheannualperformancereport.
Compliance with laws and regulations13.There are no findings concerning material non-compliance with laws and regulations applicable to the entity.
INTERNAL CONTROL 14.In accordance with the PAA and in terms ofGeneral Notice 1111 of 2010, issued in Government Gazette 33872 of 15 December 2010, I considered internal control relevant to my audit, but not for thepurposeofexpressinganopinionontheeffectivenessofinternalcontrol.Therearenosignificant deficienciesintheinternalcontrolthatresultedinaqualificationoftheauditor’sopiniononthefinancial statementsand/orfindingsonpredeterminedobjectivesand/ormaterialnon-compliancewithlawsand regulations.
Pretoria31 July 2011
211
Notes 31 March 2011R’000
31 March 2010R’000
Assets Current Assets 32 585 32 585Trade and other receivables 1 - -Cash and Cash Equivalents 4 32 585 32 585Total Assets 32 585 32 585
Equity and Liabilities Capital and Reserves 31 958 31 958Treasury Reserves - -Non Distributable Reserves - - Accumulatedprofits/(Losses) 31 958 31 958Current Liabilities 627 627Trade and other payables 2 627 627
Total Equity and Liabilities 32 585 32 585
SA HOUSING FUND STATEMENT OF FINANCIAL POSITION
as at 31 March 2011
212
SA HOUSING FUND CASH FLOW STATEMENT
for the year ended 31 March 2011
Notes 31 March 2011R’000
31 March 2010R’000
Cash flows from finance activities(Increase)/Decreaseinfinancialinstruments - -
Net cash inflow/(outflow) from investing activities - -
Net increase in cash and cash equivalents - -
Cash and cash equivalents at beginning of period 32 585 32 585
Cash and cash equivalents at end of period 4 32 585 32 585
213
Theprincipleaccountingpoliciesadoptedinthepreparationofthesefinancialstatementsaresetoutbelow. 1 . Basis of PreparationThefinancialstatementsarepreparedontheliquidationbasisassetoutbelow.SincetheentitynolongerconductitsfunctionintermsoftheNationalHousingActandisawaitingtobedisestablishedandtheHous-ing Act to be amended.
1 .1 Financial InstrumentsFinancial instruments carried on the balance sheet include cash and bank balances, receivables and credi-tors.
MeasurementFinancial instruments are initially measured at cost. Subsequent to initial recognition these instruments are measuredassetoutbelow.
Trade and other receivablesTrade and other receivables are stated at cost less provision for doubtful debts.
Cash and cash equivalentsCash and cash equivalents are measured at cost.
Financial liabilitiesFinancial liabilities are recognised at cost.
1 .2 Administration CostsAll administration costs are borne by Department of Human Settlements.
SA HOUSING FUND SUMMARY OF ACCOUNTING POLICIES
for the year ended 31 March 2011
214
1 . Trade and other Receivables 31 March
2011R’000
31 March 2010R’000
Debtors 421 421Less: Provision for bad debt (421) (421) - -
2 . Trade and other Payables31 March
2011R’000
31 March 2010R’000
Postofficeaccount 627 627 627 627
3 . Disestablishment of the S A Housing Fund At the meeting of the MinMEC Committee of 15 August 2003, MinMEC approved the disestablishment of the South African Housing Fund and the Provincial Housing Development funds established in terms of various provincialHousingActs.AdraftBillhasbeensubmittedtotheOfficeoftheStateLawAdviserandtotheNational Treasury for consideration and input. The department is also considering repealing the Housing Act anddevelopinganewHumanSettlementsActinlightofthedepartment’snewmandate.ThedelistingoftheSouthAfricanHousingFundwasapprovedwitheffectfrom18November2003.
4 . Cash and cash equivalents 31 March
2011R’000
31 March 2010R’000
Cash on hand 25 229 25 229CashwithCPD 7 356 7 356
32 585 32 585
SA HOUSING FUND NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 March 2011
215
4
216
HUMAN RESOURCE MANAGEMENT TABLE 1 .1 - Main service for service delivery improvement and standards
Main services Actual customers Potential custom-ers
Standard of service
Actual achievement against standards
None
None
None
TABLE 1 .2 - Consultation arrangements for customersType of arrangement Actual customers Potential customers Actual achievement
None
None
None
TABLE 1 .3 - Service delivery access strategyAccess strategy Actual achievements
None
None
None
TABLE 1 .4 - Service information toolType of information tool Actual achievements
None
None
None
TABLE 1 .5 – Complaints mechanismComplaints mechanism Actual achievements
None
None
None
217
TABLE 2 .1 – Personnel costs by Programme
Programme Total Voted Ex-penditure
(R’000)
Compen-sation of Employ-ees Ex-
penditure (R’000)
Training Expen-diture
(R’000)
Profes-sional
and Special
Services (R’000)
Compen-sation of
Employees as percent-
age(%) of Total
Expendi-ture
Average Compen-sation of
Employees Cost per
Employee (R’000)
Employ-ment
DHS: Administration 188 598 73 423 0 0 38.9 106 696DHS: Housing delivery support 0 0 0 0 0 0 696DHS: Housing development finance
15 626 545 26 534 0 0 0.2 38 696
DHS:Housingplan&delivery supp
156 830 57 326 0 0 36.6 82 696
DHS:Housingpolresearch& monitor
32 642 19 890 0 0 60.9 29 696
DHS: Housing policy research&plan
0 0 0 0 0 0 696
DHS: Strat relation and govern 87 386 39 282 0 0 45 56 696
DWA:Administration 0 0 0 0 0 0 696Total as on Financial Systems (BAS)
16 092 000 216 455 0 0 1 .3 311 696
TABLE 2 .2 – Personnel costs by salary band
Salary bands Compensation of employee cost (R’000)
Percentage of total person-nel cost for Department
Average com-pensation cost per employee
(R)
Total person-nel cost for
Department in-cluding goods and transfers
(R’000)Number of employees
Lowerskilled(Levels1-2) 2 634 1.2 97 556 219 831 27Skilled(Levels3-5) 8 917 4.1 133 090 219 831 67Highly skilled production (Levels6-8)
40 215 18.3 217 378 219 831 185
Highlyskilledsupervision(Levels9-12)
87 174 39.7 377 377 219 831 231
Senior management (Levels13-16)
54 226 24.7 753 139 219 831 72
Contract(Levels1-2) 828 0.4 19 714 219 831 42Contract(Levels3-5) 347 0.2 18 263 219 831 19Contract(Levels6-8) 4 590 2.1 208 636 219 831 22Contract(Levels9-12) 6 798 3.1 323 714 219 831 21Contract(Levels13-16) 8 601 3.9 860 100 219 831 10Abnormal Appointment 77 0 3 850 219 831 20TOTAL 214407 97 .5 299451 219831 716
218
TABLE 2 .3 – Salaries, overtime, home-owners allowance and medical assistance by programme
Programme Salaries (R’000)
Salaries as % of
personnel cost
Overtime (R’000)
Overtime as % of person-nel cost
HOA (R’000)
HOA as % of person-nel cost
Medi-cal ass (R’000)
Prog 1: Administration 58940 78.4 577 0.8 2113 2.8 2586
Prog 2: Housing Policy Research &Monitoring 14217 76.3 38 0.2 366 2 497
Prog 3: Housing Planning and Delivery Support 41316 72.9 151 0.3 1363 2.4 1535
Prog 4: Housing Development Finance 19584 72.5 537 2 659 2.4 970
Prog 5: Strategic Relations and Governance 33170 78.3 18 0 833 2 1280
Prog 1: Administration31000000 11 100 0 0 0 0 0
TOTAL 167238 76 .1 1321 0 .6 5334 2 .4 6868
TABLE 2 .4 – Salaries, overtime, home-owners allowance and medical assistance by salary
Salary bandsSalaries (R’000)
Salaries as % of
personnel cost
Overtime (R’000)
Overtime as % of person-nel cost
HOA (R’000)
HOA as % of person-nel cost
Medi-cal ass . (R’000)
Lowerskilled(Levels1-2) 1739 66 17 0.6 200 7.6 239
Skilled(Levels3-5) 5963 65.8 333 3.7 463 5.1 720
Highly skilled production (Levels6-8)
28726 70.2 546 1.3 1252 3.1 2567
Highly skilled supervision (Levels9-12)
66546 73.5 355 0.4 1519 1.7 2557
Senior management (Levels13-16)
44044 79.6 0 0 1860 3.4 743
Contract(Levels1-2) 822 97.3 7 0.8 0 0 0
Contract(Levels3-5) 327 94.2 9 2.6 0 0 0
Contract(Levels6-8) 4486 97.5 52 1.1 0 0 0
Contract(Levels9-12) 6330 91.9 4 0.1 0 0 27
Contract(Levels13-16) 8178 94.4 0 0 40 0.5 15
Abnormal appointment 77 96.3 0 0 0 0 0
TOTAL 167238 76 .1 1323 0 .6 5334 2 .4 6868
