MBIZANA LOCAL MUNICIPALITY QUARTERLY REPORT · 2020-07-08 · 1 | p a g e mbizana local...

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MBIZANA LOCAL MUNICIPALITY

QUARTERLY REPORT

REPORT IN TERMS OF s52d OF THE MFMA FOR THE QAURTER

ENDED 31 MARCH 2020

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Table of Contents

1. Executive Summary ........................................................................................................................... 3

1.1 The Political Oversight ...................................................................................................................... 3

2. Administration .................................................................................................................................. 4

3. Staff turnover .................................................................................................................................... 4

4. Implementation of mSCOA ............................................................................................................... 5

5. 2018/19 Audit Action Plan Implementation ..................................................................................... 6

6. Implementation of the Municipal Cost containment regulations .................................................... 7

a. Supply and Delivery of Municipal Vehicles ....................................................................................... 8

7. Strategic Objectives .......................................................................................................................... 9

8. In-year budget statement tables .................................................................................................... 10

9. Capital programme performance ................................................................................................... 22

10. Supply chain management .............................................................................................................. 24

a. Acquisition management ................................................................................................................ 24

b. Procurement requests below R2000.00 ......................................................................................... 25

c. Procurement requests above R2, 000.00 but below R30, 000.00 .................................................. 30

d. Procurement above R30 000 but below R200 000 ......................................................................... 38

11. Status of Tenders ............................................................................................................................ 41

12. Database rotation ........................................................................................................................... 45

Part 2 – supporting documentation ............................................................................................................ 48

1. The impact of COVID-19 to the municipality .................................................................................. 48

2. Debtors’ analysis ............................................................................................................................. 50

3. Creditors’ analysis ........................................................................................................................... 51

4. Investment portfolio analysis ......................................................................................................... 51

5. Allocation and grant receipts and expenditure .............................................................................. 53

6. Cash flow Statement ....................................................................................................................... 55

7. Statement of Financial Position ...................................................................................................... 56

8. Municipal Manager’s quality certification ...................................................................................... 57

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Part 1 – in-year report

1. Executive Summary

The Budget and Treasury Office has a responsibility of reporting on the performance of the municipality

against its approved budget. This must also take into account the service delivery performance of the

municipality, indicating remedial actions where variances have been identified.

Section 52(d) of the Municipal Finance Management Act No 56 of 2003 requires that a quarterly report

must be prepared at tabled to council within 30 days of the end of the quarter. The information as

contained in this report responds specifically to that, but as well provides the council with enough

information to play the oversight role, whilst providing the required direction where it is needed.

The municipality is currently experiencing huge pressure due to the demands from communities for

electrification and maintenance of existing roads. Although significant strides have been made in

ensuring that the backlogs are addressed, there is still significant ground to cover and this requires

significant financial resources from the municipality. This places a lot of pressure on the resources for all

service delivery and as such, a delicate balancing act must be carried out to ensure that all service

delivery requirements are met.

All departments have prepared their quarterly performance reports relating to service delivery and

other items. This is then submitted to the Internal Audit Unit for verification and assessment of

attached portfolio of evidence. This gives the information reported more credibility, and where

inadequate evidence is provided, it is corrected.

1.1 The Political Oversight

The Budget and Treasury Office standing committee is composed of the honourable councillors

indicated below with their respective responsibilities within the department as follows:-

• Cllr L. Makholosa Chairperson

• Cllr M. Qumba Supply Chain Management

• Cllr R.T Nkomo-Khwela Revenue & Expenditure

• Cllr. N Madikizela Budgeting & Reporting

• Cllr. N. Giyama-Bongwana Budgeting & Reporting

• Cllr N. Sipatala Supply Chain Management

• Cllr M. Dlamini Asset Management

• Cllr N. Sikiti

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2. Administration

The municipality has been implementing mSCOA like all municipalities in the country as a business

reform since its introduction from 1 July 2017. This was introduced to address among other things

ensuring standardisation of treatment of transactions and reporting across all municipalities, to

encourage proper planning and put controls in terms of revenue and expenditure management.

Introduction of new and improved versions of the mSCOA chart has proven to present problems that

sometimes make it impossible to operate normally requiring some extra effort to be put into the

operations of the municipality to fulfil its service delivery mandate.

3. Staff turnover

The expenditure section within the Budget and Treasury department was hit by a number of incidents

that lead to the section operating with a lesser number of employees than is required. The section is

divided into Capital and General expenditure with each subdivision having an accountant and a clerk.

During the month of January, we were reporting an unfortunate incident that lead to one of the

personnel being hospitalised. We can, however now report that the employee has resumed with her

duties which has brought the much-needed relief to the section. The accountant general expenditure

assumed duty during the month after interviews were and the municipality concluded verification of

qualifications as required for each employee. This has affected the municipality’s ability to process and

settle payments within the stipulated timeframes requiring more effort and hours to be put in.

The feeling of the vacancy has unfortunately resulted in a vacancy again in the section as the successful

candidate was employed as the clerk in the same section.

The Asset and Supply Chain management section has not been spared from similar challenges as we the

Asset Management Officer position remains vacant after the resignation and departure of the

incumbent who occupied the position. Recruitment processes have commenced, and we expect and

hope this will be attended to speedily. The Asset Management Officer position is unfortunately not the

only vacant position as we have also recently received news of the resignation of the Stores Officer who

departed at the end of March 2020 to join another institution.

In summary the following are the vacant positions within the department:

• General Expenditure Clerk

• Asset Management Officer

• Stores Officer

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4. Implementation of mSCOA

As mentioned in the executive summary of the report, the municipality is implementing mSCOA as

required. Following are some of the challenges that the implementation has posed to the municipality:

a) Challenges Identified

i. Version Changes

On an annual basis, the mSCOA chart is reviewed to address implementation challenges and correct

chart related errors. Towards this end, version 6.4 is released with MFMA Circular 98.

Since the introduction of mSOCA, National Treasury has introduced a number of chart versions with the

latest version referred to as 6.4 which will be used for the draft budgets and corrections made to the

draft budget as per the budget engagements that will be held with Provincial Treasury during the month

of April 2020.

The version has introduced a number of changes which will pose new challenges to the way the

municipality does business and records transactions. We will however examine the new chart to

understand the full extent of the changes and their anticipated impact thereof.

This has taught us that there does not seem to be any plan on the side of the system vendors and

Treasury themselves to ensure that the information gets transferred in a uniform manner as we find

that some municipalities do not face the same challenges as others while others only realise when we

raise these issues that they have similar challenges.

ii. Payroll interface

As part of the mSCOA system requirements, all accredited system vendors were required to

demonstrate that they financial systems have as they integral part the ability to integrate with payroll

systems that are used generally by the municipalities.

The municipality currently uses Munsoft as its accounting system and VIP as its payroll system which

both have confirmed seamless integration between the two. The purpose of this integration is to ensure

that payroll information is directly transferred into the accounting system with very little human

intervention if any at all.

We have noted that every time there is new chart version introduced the systems require a completely

new setup to ensure their integration. This has the potential to affect our employee cost reporting for

the upcoming financial year.

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iii. Production of in-year reports

All approved system vendors were required to have a functionality to produce all statutory reports to

avoid municipalities having to prepare these manually. Munsoft was approved as one of the service

providers on the strength that they indicated they use Caseware to produce these reports which the

municipality also has access to. The utilisation of these two systems does however require some work

and setting up to ensure they fully integrate which was successfully addressed. Parts of this report have

been prepared using the system even though there are parts that require manual population which is

how the templates are setup.

iv. Budget and reporting module functionality

The budget module of the system that the municipality uses has been discovered to only work well with

income and expenditure other modules like balance sheet and cashflow budgeting still continue to

produce unreasonably incorrect reports which we have not been able to submit without first doing

manual recalculations using the information that we have. This challenge seems however, to have been

addressed from the adjustment budget processes and we will be analysing further to check consistency.

Even though attempts are being made to ensure that all system vendors get their systems working as

required when it comes to the balance sheet and cashflow budget, there is however consensus that the

principles and information required to produce these are currently subject to discussions and revisions

required.

There are a number of trainings setup by both Treasury and system vendors on the balance sheet and

cashflow budgeting which we have attended as the municipality to ensure full compliance during the

adjustments budget and all other subsequent budgets.

5. 2018/19 Audit Action Plan Implementation

The 2019 audit was concluded with the municipality retaining the unqualified audit opinion that has

been received over the past four years.

An audit action plan has been prepared and presentated to the executive committee and subsequently

the council for adoption and implementation. The end of January marks the first month of

implementation. The following is a summary of the items that have been implemented:

• Specification committee includes a member from Engineering services

• New specification templates developed

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• Monthly monitoring reports submitted to SCM

• All payments to be processed only if accompanied by a monitoring or progress report

We would however like to report that the difficulty we find ourselves faced with when it comes to

departments submitting the monthly monitoring reports as was agreed and committed. We will be

sending a report to the Municipal manager on departments that have not submitted the required

reports.

6. Implementation of the Municipal Cost containment regulations

During the month of June 2019, the minister of finance approved Municipal Containment regulations

effective from 1 July 2019. The regulations required municipalities to develop, adopt and implement

policies as part of its budget related policies to support cost containment measures. These regulations

were unfortunately approved after the municipal budget processes had been concluded which made it

difficult for municipalities to develop these policies at such a short space of time. The council of Mbizana

local municipality has since developed and adopted a policy on cost containment that is now being

implemented.

The municipality has since implemented the following:

• No catering for all meetings taking less than 5 hours

• No catering for all meetings held by only staff members regardless of the duration of the

meeting

• All accommodation arrangements set within the limits as communicated

• All sporting activities have been discontinued.

The implementation of these regulations has seen a reduction in the amounts spend on traveling and

accommodation and catering expenses which we believe will assist the municipality to redirect these

funds to other service delivery initiatives.

QUARTER 3

ITEM DESCRIPTION 2019 2020 SAVING

Travel and accommodation

Catering

Sponsorship (Sport development)

Sport Activities (SAIMSA)

Consulting fees

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QUARTER 3

ITEM DESCRIPTION 2019 2020 SAVING

Total

a. Supply and Delivery of Municipal Vehicles

As part of the cost containment regulations municipalities were directed to utilise the transversal

contracts entered into and negotiated by National Treasury to procure municipal vehicles. Municipalities

are only allowed to procure vehicles using any other means only if they can demonstrate that they will

get the vehicles cheaper when using their own procurement processes. The municipality has applied to

participate in the transversal contract for procurement of municipal vehicles with National Treasury and

approval has been granted.

The municipality is now in the process of gathering more information on how to then submit the

requests for delivery of vehicles. This means that all advertisements for this procurement will now be

cancelled and completely discontinued.

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7. Strategic Objectives

The municipality developed strategies for the next five years from which short-term operational plans and targets talking to at least a period of

one financial year. This is done in the form of the Service Delivery and Budget Implementation Plan (SDBIP) which was approved by the mayor

within 30 days after the adoption of the annual budget by the municipal council. The table below gives a summary of the SDBIP with the targets

that the departments will be working to achieve on a quarterly basis. The table shows the municipality’s performance for the period ended to

ensure they are monitored and achieved at the end of the financial year:

A detailed report will be presented separately to give context to the performance recorded above.

DEPT/KPA TOTAL NUMBER OF

TARGETS

TARGETS

REPORTED

TARGETS

ACHIEVED

TARGETS NOT

ACHIEVED

ACHIEVEMENT

PERCENTAGE

COLOUR CODING FOR

OVERALL PERFORMANCE

MUNICIPAL MANAGER’S OFFICE 30 27 21 9 77

CORPORATE SERVICES DEPARTMENT 9 9 8 1 89

ENGINEERING SERVICES DEPARTMENT 24 24 21 3 88

COMMUNITY SERVICES DEPARTMENT 22 22 18 4 81

DEVELOPMENT PLANNING DEPARTMENT 21 21 14 7 67

BUDGET & TREASURY OFFICE 15 15 13 2 87

OVERALL PERFORMANCE 121 118 95 26 81

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8. In-year budget statement tables

a) Budget Statement Summary

EC443 Mbizana - Table C1 Monthly Budget Statement Summary - Q3 Third Quarter2018/19

Audited

Outcome

Original

Budget

Adjusted

Budget

Monthly

actualYearTD actual

YearTD

budget

YTD

variance

YTD

variance

Full Year

Forecast

R thousands %

Financial Performance

Property rates 18 967 24 796 24 796 894 18 570 18 597 (27) -0% 24 796

Service charges 35 685 42 067 40 067 2 580 24 717 30 050 (5 333) -18% 40 067

Investment revenue 8 772 9 617 9 917 802 7 435 7 438 (3) -0% 9 917

Transfers and subsidies 235 075 268 837 268 837 65 302 265 429 201 628 63 801 32% 268 837

Other own revenue 31 397 12 668 12 852 914 10 994 9 639 1 354 14% 12 852

Total Revenue (excluding capital transfers and

contributions)

329 895 357 985 356 470 70 491 327 145 267 352 59 793 22% 356 470

Employee costs 102 675 108 674 108 225 8 427 74 846 81 168 (6 322) -8% 108 225

Remuneration of Councillors 23 244 25 263 24 263 1 921 17 392 18 197 (805) -4% 24 263

Depreciation & asset impairment 41 890 50 872 50 872 3 610 32 478 38 154 (5 676) -15% 50 872

Finance charges 66 400 400 – 11 300 (289) -96% 400

Materials and bulk purchases 35 276 46 349 44 765 3 608 27 860 33 574 (5 714) -17% 44 765

Transfers and subsidies 702 1 130 1 530 340 1 230 1 147 83 7% 1 530

Other expenditure 118 122 202 874 243 336 11 526 149 841 182 502 (32 661) -18% 243 336

Total Expenditure 321 975 435 561 473 390 29 432 303 659 355 042 (51 383) -14% 473 390

Surplus/(Deficit) 7 920 (77 576) (116 920) 41 059 23 486 (87 690) 111 176 -127% (116 920)

Transfers and subsidies - capital (monetary allocations) (National / Provincial and District)85 899 79 602 85 729 4 394 52 905 64 296 (11 392) -18% 85 729

Contributions & Contributed assets – – – – – – – –

Surplus/(Deficit) after capital transfers &

contributions

93 820 2 026 (31 192) 45 454 76 391 (23 394) 99 784 -427% (31 192)

Share of surplus/ (deficit) of associate – – – – – – – –

Surplus/ (Deficit) for the year 93 820 2 026 (31 192) 45 454 76 391 (23 394) 99 784 -427% (31 192)

Capital expenditure & funds sources

Capital expenditure 98 857 77 460 94 118 7 286 41 163 70 588 (29 425) -42% 94 118

Capital transfers recognised 83 685 56 944 63 070 2 376 30 395 47 303 (16 908) -36% 63 070

Borrowing – – – – – – – –

Internally generated funds 15 172 20 516 31 047 4 911 10 769 23 286 (12 517) -54% 31 047

Total sources of capital funds 98 857 77 460 94 118 7 286 41 163 70 588 (29 425) -42% 94 118

Financial position

Total current assets 215 887 147 805 205 884 374 253 205 884

Total non current assets 675 090 811 750 734 208 606 468 734 208

Total current liabilities 62 532 44 315 51 450 83 500 51 450

Total non current liabilities 3 920 4 751 3 920 3 920 3 920

Community wealth/Equity 824 525 910 489 884 722 893 301 884 722

Cash flows

Net cash from (used) operating 121 501 93 194 99 086 61 597 196 282 74 315 (121 967) -164% 99 086

Net cash from (used) investing (92 567) (77 460) (94 118) (8 407) (51 770) (70 588) (18 818) 27% (94 118)

Net cash from (used) financing – – 72 – – – – –

Cash/cash equivalents at the month/year end 123 463 172 798 124 541 – 251 561 123 227 (128 334) -104% 112 018

Debtors & creditors analysis 0-30 Days 31-60 Days 61-90 Days 91-120 Days 121-150 Dys 151-180 Dys181 Dys-1

YrOver 1Yr Total

Debtors Age Analysis

Total By Income Source 4 357 3 231 3 108 2 974 2 546 53 942 – – 70 157

Creditors Age Analysis

Total Creditors 94 – – – – – – – 94

Description

Budget Year 2019/20

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The table above shows a summary of the municipality’s financial performance for the period ended 31

March 2020. The first part of the table shows financial performance which gives information about

whether the municipality made a loss or a surplus during the month followed by a summary of the

municipality’s performance on its capital budget. This is then followed by the municipality’s financial

position, a summary of the cashflow recalculation and then debtors and creditors age analysis.

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b) Financial Performance by functional classification

2018/19 Budget Year 2019/20

Audited

Outcome

Original

Budget

Adjusted

Budget

Monthly

actualYearTD actual

YearTD

budget

YTD

variance

YTD

variance

Full Year

Forecast

R thousands 1 %

Revenue - Functional

Governance and administration 286 725 302 912 304 452 67 466 294 186 228 339 65 847 29% 304 452

Executive and council – – – – – – – –

Finance and administration 286 725 302 912 304 452 67 466 294 186 228 339 65 847 29% 304 452

Internal audit – – – – – – – –

Community and public safety 4 597 6 341 5 485 261 3 310 4 113 (804) -20% 5 485

Community and social services 135 763 683 1 267 512 (246) -48% 683

Sport and recreation – – – – – – – –

Public safety 4 463 5 578 4 802 259 3 043 3 601 (558) -15% 4 802

Housing – – – – – – – –

Health – – – – – – – –

Economic and environmental services 53 646 48 853 54 980 2 910 36 605 41 235 (4 630) -11% 54 980

Planning and development 357 491 491 9 280 368 (89) -24% 491

Road transport 53 289 48 362 54 489 2 900 36 325 40 866 (4 541) -11% 54 489

Environmental protection – – – – – – – –

Trading services 70 825 79 482 77 282 4 250 45 949 57 961 (12 012) -21% 77 282

Energy sources 64 036 69 110 66 910 3 696 38 179 50 182 (12 004) -24% 66 910

Water management – – – – – – – –

Waste water management – – – – – – – –

Waste management 6 789 10 372 10 372 554 7 770 7 779 (9) 0% 10 372

Other 4 – – – – – – – –

Total Revenue - Functional 2 415 795 437 587 442 198 74 886 380 050 331 649 48 401 15% 442 198

Expenditure - Functional

Governance and administration 151 582 180 386 181 218 11 405 107 994 135 914 (27 920) -21% 181 218

Executive and council 56 846 65 088 63 530 4 936 41 116 47 647 (6 531) -14% 63 530

Finance and administration 91 841 111 611 113 579 6 262 64 788 85 184 (20 396) -24% 113 579

Internal audit 2 894 3 687 4 110 207 2 089 3 083 (993) -32% 4 110

Community and public safety 25 946 27 096 27 225 2 723 19 835 20 418 (584) -3% 27 225

Community and social services 6 825 10 219 9 966 857 5 259 7 474 (2 215) -30% 9 966

Sport and recreation 7 723 2 307 2 307 605 5 661 1 730 3 930 227% 2 307

Public safety 11 282 13 355 14 135 1 261 8 885 10 601 (1 717) -16% 14 135

Housing 116 1 214 816 – 30 612 (582) -95% 816

Health – – – – – – – –


Planning and development 21 194 27 586 26 926 2 441 13 873 20 194 (6 321) -31% 26 926

Road transport 50 463 60 332 65 035 6 684 35 762 48 776 (13 014) -27% 65 035

Environmental protection 3 863 2 238 2 089 214 2 008 1 567 441 28% 2 089

Trading services 65 992 134 338 167 203 5 790 122 478 125 402 (2 924) -2% 167 203

Energy sources 51 464 110 236 142 731 4 388 111 271 107 048 4 222 4% 142 731

Water management – – – – – – – –

Waste water management – – – – – – – –

Waste management 14 528 24 101 24 471 1 402 11 208 18 354 (7 146) -39% 24 471

Other 2 934 3 586 3 695 176 1 710 2 771 (1 061) -38% 3 695

Total Expenditure - Functional 3 321 975 435 561 473 390 29 432 303 659 355 042 (51 383) -14% 473 390

Surplus/ (Deficit) for the year 93 820 2 026 (31 192) 45 454 76 391 (23 394) 99 784 -427% (31 192)

RefDescription

EC443 Mbizana - Table C2 Monthly Budget Statement - Financial Performance (functional classification) - Q3 Third Quarter

The table above shows the municipality’s financial performance for the period ended 31 March 2020 in

functional classification which was created by treasury to assist in reporting financial information per

functional area. This information is consolidated at National treasury level to produce the provincial and

national financial reports.

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c) Revenue by Source

2018/19

Audited

Outcome

Original

Budget

Adjusted

Budget

Monthly

actual

YearTD

actual

YearTD

budget

YTD

variance

YTD

variance

Full Year

Forecast

R thousands %

Revenue By Source

Property rates 18 967 24 796 24 796 894 18 570 18 597 (27) 0% 24 796

Service charges - electricity revenue 31 229 37 475 35 475 2 190 21 201 26 606 (5 405) -20% 35 475

Service charges - water revenue – – – – – – – –

Service charges - sanitation revenue – – – – – – – –

Service charges - refuse revenue 4 456 4 592 4 592 389 3 516 3 444 72 2% 4 592

Rental of facilities and equipment 2 224 950 2 258 214 3 207 1 694 1 513 89% 2 258

Interest earned - external investments 8 772 9 617 9 917 802 7 435 7 438 (3) 0% 9 917

Interest earned - outstanding debtors 4 047 4 214 4 214 417 3 793 3 160 633 20% 4 214

Dividends received – – – – – – – –

Fines, penalties and forfeits 1 038 2 136 936 15 167 702 (536) -76% 936

Licences and permits 2 257 2 413 2 637 175 1 989 1 978 11 1% 2 637

Agency services 1 271 1 295 1 295 76 877 971 (94) -10% 1 295


Other revenue 1 537 1 659 1 512 17 635 1 134 (499) -44% 1 512

Gains on disposal of PPE 19 024 – – – 326 – 326 #DIV/0! –


contributions)329 895 357 985 356 470 70 491 327 145 267 352 59 793 22% 356 470

EC443 Mbizana - Table C4 Monthly Budget Statement - Financial Performance (revenue and expenditure) - Q3 Third Quarter

Description Ref

Budget Year 2019/20

The above table shows the municipality’s revenue per revenue source. This is in line with the services that

municipalities are providing. An analysis of each revenue source follows below:

• PROPERTY RATES: The municipality being a local municipality levies property rates on all rateable

properties within the Mbizana area in terms of the Municipal Property Rates Act No.6 of 2004.

The categories of rate payers include government departments which own properties, like Public

Works which are levied once at the beginning of the financial year which lead to the revenue

generated for the month to be R11.4 million in the 1st month and a decrease for the following

months to R894 which is anticipated to be the case until the end 30 June 2020. The current

revenue recognised on this stream is in line with the target set for the same period which is a

decrease from 7% in the prior month indicating the smoothing out of the billing as anticipated.

This however, cannot be really interpreted to mean anything at this point as there is billing for

other months as well for government properties that has already been include in the actuals

above. Indications are however that the municipality will not make the targeted revenue by year

end as a result of the change in the valuation roll figures for some properties.

• ELECTRICITY REVENUE: The municipality distributes electricity in the town area as per its

distribution licence. This is one of the major sources of revenue for the municipality as

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households now depend on electricity for their day to day living. This is a trading service where

the municipality gives electricity equivalent to the amount provided by the consumer.

Municipalities are therefore expected to at least recover the cost of providing the service. The

approval of tariffs by NERSA is set up such that the municipality can make some form of surpluses

from sale of electricity so that it may be able to maintain the infrastructure used to render the

service. The municipality has generated over R2.1 million for the month and a year to date actual

of R21.2 million. This is below the projection by about 20% which remained stagnant from last

month’s performance. New bulk meters have been installed for identified large power users that

we expect will begin to show results once the billing is made from them. There are however some

disturbing observations that have been made by the professional service provider contacted by

the municipality to install the meters and assess performance of some meters. Two of the large

power users in town that are owned by the same person seem to have a way to lower the way in

which our meters read consumption leading to less billing and more consumption from their side.

The service provider has been granted permission to put those meters on an electronical

monitoring mechanism which we believe will be able to indicate changes where there are any.

• Solid Waste Removal: Collection and disposal of solid waste is one of the services that the

municipality provides to the town area and a few sites outside of town including the Wild Coast

Sun Casino. The municipality has implemented a new billing approach which ensures that all

customers who individually generate waste are billed individually. The exercise was conducted by

the refuse section and the billing database has significantly increased and showed us that there

are customers we have been providing the service to at no cost at all. This has resulted in the

revenue billed for the month to be over R389 thousand which is more than the projection by 2%

which is consistent with previous months’ performance.

• Interest on Investments: The municipality invests surplus cash and unspent grants to generate

interest that would be utilised to fund other municipal programmes, this interest includes interest

on the municipality’s positive balance in the municipality’s main account. The table above shows

that the municipality received an overall income of over R802 thousand and a year to date of over

R7.4 million which is in line with the revised projected amount.

• Interest on outstanding debtors: The municipality charges interest on debtors owing for more

than 30 days at a rate of prime plus 2% as per the municipality’s credit control and debt collection

policy. This has yielded interest of R417 thousand for the period ended 31 March 2020 which is

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more than the amount projected for the period by 20%. This still requires intense debt collection

initiatives. A higher interest generation means the municipality’s debtors are growing.

• Fines: The municipality has a traffic department which enforces traffic laws and the municipality’s

by-laws. Anyone found to have contravened these laws is charged a fine accordingly. These fines

also include fines for electricity tempering. The municipality generated only R15 thousand on

these fines during the month of March 2020 as a result of fines for transgressions either of traffic

laws or electricity. This resulted in less than a quarter of the projected amount for the period

ended. It is worth noting though that this does not represent cash collected and measures should

be put in place to ensure people pay their fines. Experience has taught us that people generally do

not settle traffic fines and, in most cases when they do they do so at lower values than the initial

revenue recognised. This is one of the areas where we were forced to adjust down to ensure that

we end up with realistic revenues.

• Rental of facilities: The municipality has properties that it rents out to other businesses and

individuals from which it generates revenue. These include properties like the Boxer complex and

others. The revenue generated here also includes rental for billboards and advertising around the

town area. The municipality has generated about R214 thousand for the month which has pushed

the actual performance to above the revised projection by 89% which is less than prior periods by

10%.

• Licenses and permits: The municipality has a fully functional testing station which has been

operation for the past two years. This has been one of the municipality’s promising revenue

stream since the completion of the testing station. The municipality generated about R175

thousand during the period and has collected above the revised projected collection by 1% which

is a decrease from the outcome that was recorded in the previous months by 2%.

• Transfers and subsidies: The municipality receives grants, both conditional and those without

conditions. The report shows that an amount of over R65.3 million has been transferred to revenue

for the period ended 31 March 2020 from the operating grants whose conditions have been met. This

is boosted by the equitable share that was received during the month amounting to over R65 million.

This happens when the municipality has spent the grants according to the requirements of the

funders or DORA. The biggest chunk of these transfers is equitable share that was received in July,

December and during the month.

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d) Debt Collection

The table below shows a 169% overall collection rate for the month ended 31 March 2020. However, we

note a 580% collection rate on property rates, 56% on electricity and 90% on leasehold fees for the

period.

MBIZANA L M : MONTHLY BILLING & RECEIPTS (including VAT)

YEAR ENDING: 30 June 2020

INCOME TYPE 1st Quarter 2nd Quarter Jan-19 Feb-20 Mar -20 3rd Quarter TOTAL/ANNUAL

RATES

billed 13 215 297 2 680 821 893 607 893 607 893 607 2 680 821 18 576 939

payment received 978 369 1 871 346 328 196 2 652 694 5 185 015 8 165 904 11 015 619

% of billing received 7% 70% 37% 297% 580% 305% 59%

ELECTRICITY

billed 6 090 388 6 780 898 2 264 079 2 075 761 2 149 419 6 489 259 19 360 545

payment received 3 103 157 4 225 113 1 665 008 1 572 085 1 195 120 4 432 212 11 760 482


LEASEHOLD FEES - - -

billed 627 360 631 253 212 943 212 943 212 943 638 829 1 897 442

payment received 544 706 544 706 181 569 186 620 191 940 560 129 1 649 540


VAT

billed 1 180 249 1 287 263 429 944 401 696 412 745 1 244 384 3 711 896

payment received 638 587 1 018 318 201 861 345 098 245 193 792 152 2 449 057


INTEREST

billed 1 112 114 1 367 204 455 827 442 964 417 049 1 315 839 3 795 157



REFUSE REMOVAL

billed 1 167 078 1 169 598 389 268 389 268 389 268 1 167 804 3 504 479



TOTAL INCOME

bil led 23 392 487 13 917 035 4 645 667 4 416 239 4 475 030 13 536 936 50 846 459

payment received 5 966 747 8 406 722 2 557 686 5 290 127 7 562 430 15 410 243 29 783 712


17 | P a g e

e) Expenditure by Type

2018/19

Audited

Outcome

Original

Budget

Adjusted

Budget

Monthly

actual

YearTD

actual

YearTD

budget

YTD

variance

YTD

variance

Full Year

Forecast

R thousands %

Expenditure By Type

Employee related costs 102 675 108 674 108 225 8 427 74 846 81 168 (6 322) -8% 108 225

Remuneration of councillors 23 244 25 263 24 263 1 921 17 392 18 197 (805) -4% 24 263

Debt impairment 4 266 2 631 2 631 – – 1 973 (1 973) -100% 2 631


Finance charges 66 400 400 – 11 300 (289) -96% 400

Bulk purchases 30 025 35 274 33 274 2 475 23 619 24 956 (1 337) -5% 33 274

Other materials 5 250 11 075 11 491 1 134 4 241 8 618 (4 377) -51% 11 491

Contracted services 55 419 89 848 96 213 8 194 48 304 72 160 (23 856) -33% 96 213



Loss on disposal of PPE 7 462 40 546 75 546 – 68 683 56 660 12 024 21% 75 546



Description Ref

Budget Year 2019/20

The table above shows the municipality’s expenses per type of expenditure. This is compared with the

revenues generated per type to determine whether the municipality is operating at a loss or a surplus.

• Employee costs and Remuneration of councillors: The municipality has remunerated

employees who are remunerated as per the prevailing Bargaining Council agreements. The

expenditure for the month ended 31 March 2020 reflects over R8.4 million was spent. The

overall expenditure to date is R74.8 million which is below the projected expenditure by 8%. The

saving may be attributable to a number of things including positions that have remained vacant

for longer periods than anticipated, bonuses not due yet depending on people’s birthdays and

increments approved that were below the budgeted figures. As previously reported, every time

there is a version change the setup requires starting from scratch. We can however report that

we have ensured that all remuneration for the month is correctly accounted for. Remuneration

of councillors has been included and currently shows a saving of 4% which may be attributable

to a provision made for possible increases for the year under implementation when the new

upper limits are published during the year.

• Bulk Purchases: The municipality purchases electricity in bulk from Eskom for distribution to

the town customers. This is the main input cost to the distribution of electricity. The table

shows that the municipality spent over R2.4 million for the month for electricity purchases for

the period ended 31 March 2020.

• The revised projected amount is above actual expenditure by 5% which is a good indication on

the works being performed to eliminate electricity losses and control the input costs.

• Depreciation and asset impairment: The depreciation run has been performed after the end of

each quarter and recently monthly, which lead to an amount of over R3.6 million for the period

18 | P a g e

being recognised and R32.4 million year to date. This is below the projection by 15% for the

same period.

• Contracted Services: This relates to the municipality’s general expenses that have been incurred

during the month where only external service providers could be used to render the service or

procure goods. This shows that the municipality has spent less than the projected amount by

33% which a decrease from last month’s performance of 37% that was reported. This is as a

result of slow spending during the first months of the financial year which is always experienced.

• Other Expenditure: This also shows a saving of about 36% which might be as a result of the slow

spending during the first months of the financial year which is always experienced. This requires

though that departments that are currently underspending be sensitised of the matter.

• Loss on Disposal of PPE: The municipality implements electrification projects in the areas that

are only directly supplied by Eskom, these assets or infrastructure is therefore transferred to

Eskom once completed. This transfer results in a loss on disposal for the municipality as these

are given to Eskom at no cost. The municipality has during the month transferred electricity

infrastructure to Eskom as a result of completed projects to the value of R68.6 million. This has

resulted in expenditure being 21% less than the revised budgeted amount.

19 | P a g e

f) Revenue by Municipal Vote

Vote Description 2018/19

Audited

Outcome

Original

Budget

Adjusted

Budget

Monthly

actualYearTD actual

YearTD

budgetYTD variance YTD variance

Full Year

Forecast

R thousands %

Revenue by Vote 1

Vote 1 - EXECUTIVE AND COUNCIL 150 – – – – – – –

Vote 2 - BUDGET AND TREASURY 286 287 302 787 304 145 67 466 294 003 228 108 65 894 28.9% 304 145

Vote 3 - CORPORATE SERVICES 288 125 308 – 183 231 (48) -20.6% 308

Vote 4 - COMMUNITY AND SOCIAL SERVICES 11 387 16 712 15 856 814 11 080 11 892 (813) -6.8% 15 856

Vote 5 - ENGINEERING SERVICES 117 367 117 650 121 576 6 580 74 673 91 182 (16 509) -18.1% 121 576

Vote 6 - DEVELOPMENT PLANNING 316 313 313 26 110 235 (125) -53.0% 313

Total Revenue by Vote 2 415 795 437 587 442 198 74 885 380 049 331 649 48 401 14.6% 442 198

EC443 Mbizana - Table C3 Monthly Budget Statement - Financial Performance (revenue and expenditure by municipal vote) - Q3 Third Quarter

Ref

Budget Year 2019/20

The table above shows revenue generated per municipal vote as defined in s1 of the MFMA. The table

shows that Engineering services has generated over R6.5 million for the month with Budget and Treasury

showing generation of over R67.4 million which may be attributable to grants that have already been spent

more than the projected amounts as well as Community and Social services at over R814 thousand.

20 | P a g e

g) Expenditure by Municipal Vote

Vote Description 2018/19

Audited

Outcome

Original

Budget

Adjusted

Budget

Monthly

actualYearTD actual

YearTD

budgetYTD variance YTD variance

Full Year

Forecast

R thousands %

Expenditure by Vote 1

Vote 1 - EXECUTIVE AND COUNCIL 75 230 82 930 81 928 6 009 51 352 61 446 (10 094) -16.4% 81 928

Vote 2 - BUDGET AND TREASURY 25 305 28 162 28 265 968 14 144 21 199 (7 055) -33.3% 28 265

Vote 3 - CORPORATE SERVICES 44 188 58 783 58 551 3 458 34 467 43 913 (9 446) -21.5% 58 551

Vote 4 - COMMUNITY AND SOCIAL SERVICES 54 682 64 646 67 676 5 395 42 558 48 718 (6 160) -12.6% 67 676

Vote 5 - ENGINEERING SERVICES 105 024 176 016 211 546 11 350 149 054 158 659 (9 606) -6.1% 211 546

Vote 6 - DEVELOPMENT PLANNING 17 546 25 024 25 424 2 251 12 085 18 768 (6 683) -35.6% 25 424

Total Expenditure by Vote 2 321 975 435 561 473 390 29 432 303 659 352 703 (49 044) -13.9% 473 390

Surplus/ (Deficit) for the year 2 93 820 2 026 (31 192) 45 453 76 390 (21 055) 97 445 -462.8% (31 192)

EC443 Mbizana - Table C3 Monthly Budget Statement - Financial Performance (revenue and expenditure by municipal vote) - Q3 Third Quarter

Ref

Budget Year 2019/20

The table above shows the expenditure by municipal vote. The total expenditure for the month of

March 2020 amounted to above R29.4 million. R6 million of this was spent within Executive and council

vote. Engineering Services leads with an amount of just over R11 million followed by Community and

Corporate Services at R5.3 and R3.4 million respectively.

21 | P a g e

h) Municipality’s financial performance

2018/19

Audited

Outcome

Original

Budget

Adjusted

Budget

Monthly

actualYearTD actual

YearTD

budget

YTD

variance

YTD

variance

Full Year

Forecast

R thousands %

Revenue By Source

Property rates 18 967 24 796 24 796 894 18 570 18 597 (27) 0% 24 796

Service charges - electricity revenue 31 229 37 475 35 475 2 190 21 201 26 606 (5 405) -20% 35 475

Service charges - water revenue – – – – – – – –

Service charges - sanitation revenue – – – – – – – –

Service charges - refuse revenue 4 456 4 592 4 592 389 3 516 3 444 72 2% 4 592

Rental of facilities and equipment 2 224 950 2 258 214 3 207 1 694 1 513 89% 2 258

Interest earned - external investments 8 772 9 617 9 917 802 7 435 7 438 (3) 0% 9 917

Interest earned - outstanding debtors 4 047 4 214 4 214 417 3 793 3 160 633 20% 4 214

Dividends received – – – – – – – –

Fines, penalties and forfeits 1 038 2 136 936 15 167 702 (536) -76% 936

Licences and permits 2 257 2 413 2 637 175 1 989 1 978 11 1% 2 637

Agency services 1 271 1 295 1 295 76 877 971 (94) -10% 1 295


Other revenue 1 537 1 659 1 512 17 635 1 134 (499) -44% 1 512

Gains on disposal of PPE 19 024 – – – 326 – 326 #DIV/0! –


contributions)

329 895 357 985 356 470 70 491 327 145 267 352 59 793 22% 356 470

Expenditure By Type

Employee related costs 102 675 108 674 108 225 8 427 74 846 81 168 (6 322) -8% 108 225

Remuneration of councillors 23 244 25 263 24 263 1 921 17 392 18 197 (805) -4% 24 263

Debt impairment 4 266 2 631 2 631 – – 1 973 (1 973) -100% 2 631


Finance charges 66 400 400 – 11 300 (289) -96% 400

Bulk purchases 30 025 35 274 33 274 2 475 23 619 24 956 (1 337) -5% 33 274

Other materials 5 250 11 075 11 491 1 134 4 241 8 618 (4 377) -51% 11 491

Contracted services 55 419 89 848 96 213 8 194 48 304 72 160 (23 856) -33% 96 213



Loss on disposal of PPE 7 462 40 546 75 546 – 68 683 56 660 12 024 21% 75 546


Surplus/(Deficit) 7 920 (77 576) (116 920) 41 059 23 486 (87 690) 111 176 (0) (116 920)

Transfers and subsidies - capital (monetary allocations)

(National / Provincial and District) 85 899 79 602 85 729 4 394 52 905 64 296 (11 392) (0) 85 729 Transfers and subsidies - capital (monetary allocations)

(National / Provincial Departmental Agencies, Households, Non-

profit Institutions, Private Enterprises, Public Corporatons, Higher

Educational Institutions) – – – – – – – –

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

Surplus/(Deficit) after capital transfers & contributions 93 820 2 026 (31 192) 45 454 76 391 (23 394) (31 192)

Taxation – – – – – – – –

Surplus/(Deficit) after taxation 93 820 2 026 (31 192) 45 454 76 391 (23 394) (31 192)

Attributable to minorities – – – – – – –

Surplus/(Deficit) attributable to municipality 93 820 2 026 (31 192) 45 454 76 391 (23 394) (31 192)

Share of surplus/ (deficit) of associate – – – – – – –

Surplus/ (Deficit) for the year 93 820 2 026 (31 192) 45 454 76 391 (23 394) (31 192)

Description Ref

Budget Year 2019/20


The municipality has so far recorded a surplus of over R45.4 million for the month ended 31 March

2020. This must be seen in the correct perspective as there has been receipts of the expected grants

from the national purse. The municipality is still heavily reliant on grant funding and as such the

surpluses still need to be seen in that perspective as they relate to expenditures that are still to be

incurred. Measures still need to be put in place to move the municipality towards self-sustainability.

22 | P a g e

9. Capital programme performance

a) Capital expenditure by asset class and sub-class

2018/19 Budget Year 2019/20

Audited

Outcome

Original

Budget

Adjusted

Budget

Monthly

actual

YearTD

actual

YearTD

budget

YTD

variance

YTD

variance

Full Year

Forecast

R thousands 1 %

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

Infrastructure 63 714 39 450 40 198 1 674 17 141 30 149 13 008 43.1% 40 198

Roads Infrastructure 22 397 28 450 29 198 1 674 16 091 21 899 5 808 26.5% 29 198

Roads 22 397 28 450 29 198 1 674 16 091 21 899 5 808 26.5% 29 198

Electrical Infrastructure 41 317 11 000 11 000 – 1 050 8 250 7 200 87.3% 11 000

MV Networks 41 317 11 000 11 000 – 1 050 8 250 7 200 87.3% 11 000

Community Assets 2 408 6 100 6 071 395 3 201 4 553 1 352 29.7% 6 071

Community Facilities 2 408 6 100 6 071 395 3 201 4 553 1 352 29.7% 6 071

Halls – 4 600 4 971 734 3 201 3 728 527 14.1% 4 971

Centres – – – – – – – –

Crèches 2 408 – – – – – – –

Markets – 1 500 1 100 (340) – 825 825 100.0% 1 100

Other assets – 2 200 2 000 774 774 1 500 726 48.4% 2 000

Operational Buildings – 2 200 2 000 774 774 1 500 726 48.4% 2 000

Yards – 2 200 2 000 774 774 1 500 726 48.4% 2 000

Computer Equipment 1 762 3 771 3 950 2 905 3 399 2 963 (436) -14.7% 3 950

Computer Equipment 1 762 3 771 3 950 2 905 3 399 2 963 (436) -14.7% 3 950

Furniture and Office Equipment 785 2 405 1 053 46 436 790 353 44.7% 1 053

Furniture and Office Equipment 785 2 405 1 053 46 436 790 353 44.7% 1 053

Machinery and Equipment 3 933 1 790 4 740 355 2 069 3 555 1 486 41.8% 4 740

Machinery and Equipment 3 933 1 790 4 740 355 2 069 3 555 1 486 41.8% 4 740

Transport Assets 2 796 4 250 380 – 235 285 50 17.5% 380

Transport Assets 2 796 4 250 380 – 235 285 50 17.5% 380

Total Capital Expenditure on new assets 1 75 399 59 966 58 392 6 149 27 255 43 794 16 539 37.8% 58 392

EC443 Mbizana - Supporting Table SC13a Monthly Budget Statement - capital expenditure on new assets by asset class - Q3 Third Quarter

Description Ref

2018/19 Budget Year 2019/20

Audited

Outcome

Original

Budget

Adjusted

Budget

Monthly

actual

YearTD

actual

YearTD

budget

YTD

variance

YTD

variance

Full Year

Forecast

R thousands 1 %

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

Infrastructure – – 285 – – 214 214 100.0% 285

Roads Infrastructure – – 285 – – 214 214 100.0% 285

Roads – – 285 – – 214 214 100.0% 285

Community Assets 23 458 17 494 32 441 1 137 13 908 24 330 10 422 42.8% 32 441

Community Facilities 10 901 11 021 19 841 1 137 10 440 14 881 4 441 29.8% 19 841

Halls 10 901 11 021 19 841 1 137 10 440 14 881 4 441 29.8% 19 841

Sport and Recreation Facilities 12 557 6 473 12 600 – 3 468 9 450 5 982 63.3% 12 600

Outdoor Facilities 12 557 6 473 12 600 – 3 468 9 450 5 982 63.3% 12 600

Total Capital Expenditure on upgrading of existing assets 1 23 458 17 494 32 726 1 137 13 908 24 544 10 636 43.3% 32 726

EC443 Mbizana - Supporting Table SC13e Monthly Budget Statement - capital expenditure on upgrading of existing assets by asset class - Q3 Third Quarter

Description Ref

The above tables indicate that the municipality spent R7.2 million for the month from its capital budget

for the period ended 31 March 2020. This is performance that cannot be encouraged at this time of the

year especially on the two major capital programmes being implemented by the municipality. Any

movement in these two projects brings the municipality a step closer to the completion of these

projects, however little.

23 | P a g e

b) Capital Expenditure by municipal vote

2018/19 Budget Year 2019/20

Audited

Outcome

Original

Budget

Adjusted

Budget

Monthly

actualYearTD actual YearTD budget YTD variance YTD variance

Full Year

Forecast

R thousands 1 %

Multi-Year expenditure appropriation 2

Vote 5 - ENGINEERING SERVICES 23 459 17 494 31 691 1 137 13 908 23 768 (9 860) -41% 31 691

Total Capital Multi-year expenditure 4,7 23 459 17 494 31 691 1 137 13 908 23 768 (9 860) -41% 31 691

Single Year expenditure appropriation 2

Vote 2 - BUDGET AND TREASURY – 2 500 2 500 2 304 2 304 1 875 429 23% 2 500

Vote 3 - CORPORATE SERVICES 4 418 5 074 4 303 619 1 502 3 227 (1 725) -53% 4 303

Vote 4 - COMMUNITY AND SOCIAL SERVICES 1 493 6 842 6 070 1 157 3 107 4 553 (1 446) -32% 6 070

Vote 5 - ENGINEERING SERVICES 69 488 44 050 48 454 2 408 20 342 36 341 (15 999) -44% 48 454

Vote 6 - DEVELOPMENT PLANNING – 1 500 1 100 (340) – 825 (825) -100% 1 100

Total Capital single-year expenditure 4 75 398 59 966 62 427 6 149 27 255 46 820 (19 565) -42% 62 427

Total Capital Expenditure 98 857 77 460 94 118 7 286 41 163 70 588 (29 425) -42% 94 118

Capital Expenditure - Functional Classification

Governance and administration 4 537 8 426 7 203 2 952 3 835 5 402 (1 567) -29% 7 203

Finance and administration 4 537 8 426 7 203 2 952 3 835 5 402 (1 567) -29% 7 203

Community and public safety 776 2 790 2 470 991 1 226 1 853 (626) -34% 2 470

Community and social services 26 700 700 – – 525 (525) -100% 700

Public safety 750 2 090 1 770 991 1 226 1 328 (101) -8% 1 770


Planning and development 31 479 23 594 40 762 1 532 17 109 30 571 (13 462) -44% 40 762

Road transport 22 397 28 450 29 483 1 674 16 091 22 113 (6 022) -27% 29 483

Trading services 39 668 14 200 14 200 137 2 902 10 650 (7 748) -73% 14 200

Energy sources 39 668 11 000 11 000 – 1 050 8 250 (7 200) -87% 11 000

Waste management – 3 200 3 200 137 1 852 2 400 (548) -23% 3 200

Total Capital Expenditure - Functional Classification 3 98 857 77 460 94 118 7 286 41 163 70 588 (29 425) -42% 94 118

Funded by:

National Government 83 685 56 944 63 070 2 376 30 395 47 303 (16 908) -36% 63 070

Transfers recognised - capital 83 685 56 944 63 070 2 376 30 395 47 303 (16 908) -36% 63 070

Borrowing 6 – – – – – – – –

Internally generated funds 15 172 20 516 31 047 4 911 10 769 23 286 (12 517) -54% 31 047

Total Capital Funding 98 857 77 460 94 118 7 286 41 163 70 588 (29 425) -42% 94 118

EC443 Mbizana - Table C5 Monthly Budget Statement - Capital Expenditure (municipal vote, functional classification and funding) - Q3 Third Quarter

Vote Description Ref

The above table indicate that the municipality spent R7.2 million from its capital budget for the period

ended 31 March 2020 which is not very encouraging considering that we have two major projects that have

been allocated the bigger slice of the municipality’s available resources.

24 | P a g e

10. Supply chain management

The municipality has an established Supply Chain Management Unit in terms of the Municipal Finance

Management Act. The section is placed within the Budget and Treasury to deal centrally with all issues

that relate to procurement, demand management, logistics and disposals. The following is the

indication of the activities that have occurred within the department for the period being reported on.

a. Acquisition management

To improve the system of acquisition management the following should be taken into considerations

• Goods and services must only be procured in accordance with authorized procurement

processes.

• Procurement of goods and services, either through quotations or through a bidding process,

must be within the threshold values as determined by National treasury and the municipality’s

supply chain management policy.

25 | P a g e

b. Procurement requests below R2000.00

S13.2. (b)(1) Supply Chain Management policy states that 01 written quotation will be obtain for any procurement of transaction below an

amount of R2000 including vat.

ReqNum

OrderNum

OrderDate

InvNum Creditor

Code CreditorName QtyOrd UnitPrice VATAmnt TotalAmnt Status SegmentDESC

CSDRefNumber

32656 30360 24/03/2020

INA69412 2658

GENBIZ TRADING 1001 PTY LTD 1

59.80 8.97

68.77 RECEIVED Lease and usage

MAAA0023122

32575 30329 18/03/2020 100001 15362

IMIDIHLUME GENERAL

TRADING (PT 9 12.00 0

108.00 RECEIVED

Community Education catering 505260695

MAAA0465323

32605 30314 12/03/2020 11 5431

SEBEKHO HOLDINGS 1

120.00 0

120.00 RECEIVED

Library awareness promotional items

MAAA0596923

32580 30291 10/03/2020 606 56682 TUNIMART 1

121.50 18.23

139.73 RECEIVED

Accommodation HR 1010260240

MAAA0051710

32632 30343 19/03/2020

HOF0100728 56682 TUNIMART 1

126.00 18.9

144.90 RECEIVED

Accommodation Finance 1005260240

MAAA0051710

32634 30344 19/03/2020


126.00 18.9

144.90 RECEIVED

Accommodation Fleet 1010260240

MAAA0051710

32616 30321 17/03/2020 678 56682 TUNIMART 1

126.00 18.9

144.90 RECEIVED

Accommodation Traffic 2505260240

MAAA0051710

32551 30271 03/03/2020 604 56682 TUNIMART 1

129.60 19.44

149.04 RECEIVED


MAAA0051710

32581 30293 11/03/2020 605 56682 TUNIMART 1

129.60 19.44

149.04 RECEIVED

Accommodation MM 515260240

MAAA0051710

32550 30270 03/03/2020 570 56682 TUNIMART 1

129.60 19.44

149.04 RECEIVED


MAAA0051710

32571 30288 10/03/2020 571 56682 TUNIMART 1

129.60 19.44

149.04 RECEIVED


MAAA0051710

32488 30218 19/02/2020 2 69516

ABHIDA TRADING AND PROJECTS 20

10.00 0

200.00 RECEIVED


MAAA0184147

32629 30339 19/03/2020 60 664

THANKS TO GIVE TRADING AND

PRO 25 10.00 0

250.00 RECEIVED

Catering Councillors meetings

MAAA0447568

26 | P a g e

ReqNum

OrderNum

OrderDate

InvNum Creditor


CSDRefNumber

32539 30263 02/03/2020

2IHE00187 10548

IHEANS TRAVELLING

AGENCIES 1 273.60 0

273.60 RECEIVED

Accommodation Council 505260240

MAAA0180464

32552 30272 03/03/2020

2IHE00184 10548

IHEANS TRAVELLING

AGENCIES 1 273.60 0

273.60 RECEIVED


MAAA0180464

32635 30348 24/03/2020


259.20 38.88

298.08 RECEIVED

Accomodation Audit Comm

MAAA0051710

32635 30348 24/03/2020


259.20 38.88

298.08 RECEIVED

Accomodation Audit Comm

MAAA0051710

32585 30298 11/03/2020 712 56682 TUNIMART 1

259.20 38.88

298.08 RECEIVED


MAAA0051710

32618 30324 17/03/2020 709 56682 TUNIMART 1

259.20 38.88

298.08 RECEIVED

Accommodation Planning 1505260240

MAAA0051710

32589 30303 11/03/2020 710 56682 TUNIMART 1

259.20 38.88

298.08 RECEIVED

Accommodation Electricity 6505260240

MAAA0051710

32563 30286 10/03/2020 631 56682 TUNIMART 1

259.20 38.88

298.08 RECEIVED


MAAA0051710

32567 30284 10/03/2020 632 56682 TUNIMART 1

259.20 38.88

298.08 RECEIVED


MAAA0051710

32564 30285 10/03/2020 630 56682 TUNIMART 1

259.20 38.88

298.08 RECEIVED


MAAA0051710

32557 30268 03/03/2020 586 56682 TUNIMART 1

259.20 38.88

298.08 RECEIVED

Accommodation BTO 1005260240

MAAA0051710

32467 30197 12/02/2020 476 56682 TUNIMART 1

259.20 38.88

298.08 RECEIVED


MAAA0051710

32635 30348 24/03/2020


340.20 51.03

391.23 RECEIVED

Car Hire Audit Committee Meetings 515260553

MAAA0051710

32543 30262 02/03/2020

2IHE00186 10548

IHEANS TRAVELLING

AGENCIES 1 410.40 0

410.40 RECEIVED


MAAA0180464

32567 30284 10/03/2020 632 56682 TUNIMART 1

372.60 55.89

428.49 RECEIVED

Car rental Electricity 6505260240

MAAA0051710

32648 30356 24/03/2 HOF0100 56682 TUNIMART 1 58.32 RECEIVED Accommodation HR MAAA005

27 | P a g e

ReqNum

OrderNum

OrderDate

InvNum Creditor


CSDRefNumber

020 766 388.80 447.12 1010260240 1710

32555 30267 03/03/2020 589 56682 TUNIMART 1

388.80 58.32

447.12 RECEIVED


MAAA0051710

32604 30319 17/03/2020 25 6777

XABANI TRADING AND PROJECTS CC 50

10.00 0

500.00 RECEIVED


MAAA0126522

32540 30260 02/03/2020

IHE00189 10548

IHEANS TRAVELLING

AGENCIES 1 547.20 0

547.20 RECEIVED


MAAA0180464

32542 30261 02/03/2020

2IHE00183 10548

IHEANS TRAVELLING

AGENCIES 1 547.20 0

547.20 RECEIVED


MAAA0180464

32541 30275 04/03/2020 587 56682 TUNIMART 1

518.40 77.76

596.16 RECEIVED


MAAA0051710

32615 30325 17/03/2020

2IHE00188 10548

IHEANS TRAVELLING

AGENCIES 1 684.00 0

684.00 RECEIVED


MAAA0180464

32614 30326 17/03/2020

2IHE00189 10548

IHEANS TRAVELLING

AGENCIES 1 684.00 0

684.00 RECEIVED


MAAA0180464

32605 30314 12/03/2020 11 5431

SEBEKHO HOLDINGS 100

7.00 0

700.00 RECEIVED

Library Awareness campaign catering

MAAA0596923

32510 30241 25/02/2020 540 56682 TUNIMART 1

648.00 97.2

745.20 RECEIVED


MAAA0051710

32509 30238 25/02/2020 545 56682 TUNIMART 1

648.00 97.2

745.20 RECEIVED


MAAA0051710

32511 30237 25/02/2020 546 56682 TUNIMART 1

648.00 97.2

745.20 RECEIVED


MAAA0051710

32651 30351 24/03/2020


654.84 98.23

753.07 RECEIVED

Whippery support transport hire

MAAA0051710

32569 30287 10/03/2020 566 56682 TUNIMART 1

657.33 98.6

755.93 RECEIVED


MAAA0051710

32635 30348 24/03/2020


703.30 105.5

808.80 RECEIVED

Flights Audit Committee Meetings 515

MAAA0051710

32567 30284 10/03/2020 632 56682 TUNIMART 1

744.12 111.62

855.74 RECEIVED

Flights Electricity 6505260240

MAAA0051710

28 | P a g e

ReqNum

OrderNum

OrderDate

InvNum Creditor


CSDRefNumber

32576 30297 11/03/2020 87 8082

MASINYANE AND SON (PTY) LTD 15

70.00 0

1 050.00 RECEIVED

Conferences workshops 1010260080

MAAA0551580

32544 30264 02/03/2020 588 56682 TUNIMART 1

1 036.80 155.52

1 192.32 RECEIVED


MAAA0051710

32580 30291 10/03/2020 606 56682 TUNIMART 1

1 350.00 0

1 350.00 RECEIVED


MAAA0051710

32515 30243 25/02/2020

2IHE00182 10548

IHEANS TRAVELLING

AGENCIES 1 1 359.45 0

1 359.45 RECEIVED


MAAA0180464

32629 30339 19/03/2020 60 664

THANKS TO GIVE TRADING AND

PRO 25 55.00 0

1 375.00 RECEIVED


MAAA0447568

32506 30233 24/02/2020 70 9126

AMANDL'ENTOMBI TRADING & PRO 12

115.00 0

1 380.00 RECEIVED

Annual Report Consultations catering 505260554

MAAA0423061

32632 30343 19/03/2020


1 400.00 0

1 400.00 RECEIVED

Accommodation Finance 1005260240

MAAA0051710

32634 30344 19/03/2020


1 400.00 0

1 400.00 RECEIVED


MAAA0051710

32616 30321 17/03/2020 678 56682 TUNIMART 1

1 400.00 0

1 400.00 RECEIVED


MAAA0051710

32551 30271 03/03/2020 604 56682 TUNIMART 1

1 440.00 0

1 440.00 RECEIVED


MAAA0051710

32581 30293 11/03/2020 605 56682 TUNIMART 1

1 440.00 0

1 440.00 RECEIVED


MAAA0051710

32550 30270 03/03/2020 570 56682 TUNIMART 1

1 440.00 0

1 440.00 RECEIVED


MAAA0051710

32571 30288 10/03/2020 571 56682 TUNIMART 1

1 440.00 0

1 440.00 RECEIVED


MAAA0051710

32545 30265 02/03/2020

2IHE00179 10548

IHEANS TRAVELLING

AGENCIES 1 1 440.00 0

1 440.00 RECEIVED


MAAA0180464

32640 30336 19/03/2020 28 6777


60.00 0

1 500.00 RECEIVED

Business Breakfast catering 1505

MAAA0126522

29 | P a g e

ReqNum

OrderNum

OrderDate

InvNum Creditor


CSDRefNumber

32640 30336 19/03/2020 28 6777


70.00 0

1 750.00 RECEIVED


MAAA0126522

32640 30336 19/03/2020 28 6777


70.00 0 1 750.00 RECEIVED


MAAA0126522

32621 30323 17/03/2020 724 56682 TUNIMART 1 1 555.20 233.28 1 788.48 RECEIVED

Accommodation Roads 5505260240

MAAA0051710

32576 30297 11/03/2020 87 8082


20.00 0 1 800.00 RECEIVED OHS Catering

MAAA0551580

32498 30226 20/02/2020 39 55228

SANDISO ZANGOXOLO

CONTRACTING 200 9.50 0 1 900.00 RECEIVED

Whippery support catering costs 505260175

MAAA0601356

32630 30340 19/03/2020 86 8082


95.00 0 1 900.00 RECEIVED BIGM Catering

MAAA0551580

32548 30269 03/03/2020

INA10422 10527

KU-BHA SERVICE STATION 100

19.50 0 1 950.00 RECEIVED Acquisitions

MAAA0553861

32505 30231 24/02/2020

INA10421 10527

KU-BHA SERVICE STATION 1 1 950.00 0 1 950.00 RECEIVED Grass Cutting 5020

MAAA0553861

32622 30342 19/03/2020 19 2255

SINOZINTO MULTIPURPOSE

PRIMARY 1 2 000.00 0 2 000.00 RECEIVED Public participation Groceries

MAAA0497164

35 206.54 1 946.13 54 632.67

30 | P a g e

c. Procurement requests above R2, 000.00 but below R30, 000.00

Procurement of goods and services above R2000.00 but below R30 000.00 is done through a three quotation system

ReqNum

OrderNum

OrderDate

InvNum

CreditorCode

CreditorName

Qty

Ord

UnitPrice VATAmn

t TotalAmnt Status SegmentDESC

CSDRefNumber

32622 30342

19/03/2020 19

2255

SINOZINTO MULTIPURPOSE PRIMARY 1 2 000.00 0

2 000.00 RECEIVED Public participation Groceries

MAAA0497164

32628 30330

18/03/2020 79

3006

ATHAYANDA MASHABANE ENTERPRISE 30 70.00 0

2 100.00 RECEIVED


MAAA0478399

32628 30330

18/03/2020 79

3006


2 100.00 RECEIVED


MAAA0478399

32628 30330

18/03/2020 79

3006


2 100.00 RECEIVED


MAAA0478399

32604 30319

17/03/2020 25

6777

XABANI TRADING AND PROJECTS CC 30 70.00 0

2 100.00 RECEIVED Catering Councillors meetings

MAAA0126522

32545 30265

02/03/2020 2IHE00179

10548

IHEANS TRAVELLING AGENCIES 1 2 209.22 0

2 209.22 RECEIVED


MAAA0180464

32629 30339

19/03/2020 60 664

THANKS TO GIVE TRADING AND PRO 25 95.00 0

2 375.00 RECEIVED Catering Councillors meetings

MAAA0447568

32584 30295

11/03/2020 24

12789 KUMILISIWE PTY LTD

200 12.00 0

2 400.00 RECEIVED


MAAA0743296

32577 30292

11/03/2020 2IHE00191

10548


2 480.64 RECEIVED


MAAA0180464

32528 30251

27/02/2020 31E04010

25698 LUSIKISIKI SPARES CC 2 1 152.18 345.64

2 650.00 RECEIVED

Vehicle maintenance outsourced 1010235115

MAAA0490384

32635 30348

24/03/2020

HOF0100753

56682 TUNIMART 2 1 440.00 0

2 880.00 RECEIVED Accomodation Audit Comm

MAAA0051710

32635 30348

24/03/2020

HOF0100753

56682 TUNIMART 2 1 440.00 0

2 880.00 RECEIVED Accomodation Audit Comm

MAAA0051710

32539 30263

02/03/2020 2IHE00187

10548


2 880.00 RECEIVED


MAAA0180464

3258 30298 11/03/ 712 566 TUNIMART 2 1 440.00 0 2 RECEIVED Accommodation Council MAAA005

31 | P a g e

ReqNum

OrderNum

OrderDate

InvNum

CreditorCode

CreditorName

Qty

Ord

UnitPrice VATAmn


CSDRefNumber

5 2020 82 880.00 505260240 1710

32618 30324

17/03/2020 709

56682 TUNIMART 2 1 440.00 0

2 880.00 RECEIVED

Meals Economic Planning 1505260240

MAAA0051710

32589 30303

11/03/2020 710

56682 TUNIMART 2 1 440.00 0

2 880.00 RECEIVED


MAAA0051710

32563 30286

10/03/2020 631

56682 TUNIMART 2 1 440.00 0

2 880.00 RECEIVED


MAAA0051710

32567 30284

10/03/2020 632

56682 TUNIMART 2 1 440.00 0

2 880.00 RECEIVED


MAAA0051710

32564 30285

10/03/2020 630

56682 TUNIMART 2 1 440.00 0

2 880.00 RECEIVED


MAAA0051710

32557 30268

03/03/2020 586

56682 TUNIMART 2 1 440.00 0

2 880.00 RECEIVED

Accommodation BTO 1005260240

MAAA0051710

32467 30197

12/02/2020 476

56682 TUNIMART 2 1 440.00 0

2 880.00 RECEIVED


MAAA0051710

32545 30265

02/03/2020 2IHE00179

10548


2 880.00 RECEIVED


MAAA0180464

32552 30272

03/03/2020 2IHE00184

10548


2 880.00 RECEIVED


MAAA0180464

32148 29900

21/11/2019 2

6790

THAHLE KA-NDAYINI TRADING 1 2 912.00 0

2 912.00 RECEIVED

RM Buildings Maintenance roads 5505

MAAA0100953

32655 30358

24/03/2020

HOF0100752

56682 TUNIMART 1 2 578.50 386.78

2 965.28 RECEIVED Audit Comm Hire Charges

MAAA0051710

32636 30346

19/03/2020 31615.28

56682 TUNIMART 1 2 578.50 386.78


MAAA0051710

32576 30297

11/03/2020 87

8082

MASINYANE AND SON (PTY) LTD 90 33.00 0

2 970.00 RECEIVED


MAAA0551580

32507 30236

24/02/2020 513

56682 TUNIMART 1 2 592.00 388.8

2 980.80 RECEIVED

Accommodation PMU 5505260240

MAAA0051710

32547 30280

04/03/2020 4

69874 MIMO INVESTMENT 40 85.00 0

3 400.00 RECEIVED

Catering elderly programe 505260189

MAAA0381457

3261 30333 18/03/ F1 611 EZAMAVOVO TRADING 35 10.00 0 3 RECEIVED Social Services Awarenesses MAAA012

32 | P a g e

ReqNum

OrderNum

OrderDate

InvNum

CreditorCode

CreditorName

Qty

Ord

UnitPrice VATAmn


CSDRefNumber

2 2020 1 (PTY) LTD 0 500.00 catering 2505 8711

32657 30361

24/03/2020

FCI0009356

2658

GENBIZ TRADING 1001 PTY LTD 1 3 251.82 487.77

3 739.59 RECEIVED Lease and usage

MAAA0023122

32635 30348

24/03/2020

HOF0100753

56682 TUNIMART 1 3 780.00 0

3 780.00 RECEIVED

Car Hire Audit Committee Meetings 515260553

MAAA0051710

32547 30280

04/03/2020 4

69874 MIMO INVESTMENT 40 95.00 0

3 800.00 RECEIVED

Catering elderly programe 505260189

MAAA0381457

32623 30322

17/03/2020 707

56682 TUNIMART 1 3 312.00 496.8

3 808.80 RECEIVED


MAAA0051710

32558 30282

04/03/2020 2IHE00180

10548


4 079.30 RECEIVED


MAAA0180464

32567 30284

10/03/2020 632

56682 TUNIMART 3 1 380.00 0

4 140.00 RECEIVED

Car rental Electricity 6505260240

MAAA0051710

32534 30256

27/02/2020 2020-004

56689 ISO NEWS (PTY) LTD 1 4 200.00 0

4 200.00 RECEIVED Advertising 1005260540

MAAA0610587

32648 30356

24/03/2020

HOF0100766

56682 TUNIMART 3 1 440.00 0

4 320.00 RECEIVED Accomodation

MAAA0051710

32543 30262

02/03/2020 2IHE00186

10548


4 320.00 RECEIVED


MAAA0180464

32555 30267

03/03/2020 589

56682 TUNIMART 3 1 440.00 0

4 320.00 RECEIVED


MAAA0051710

32515 30243

25/02/2020 2IHE00182

10548


4 320.00 RECEIVED


MAAA0180464

32612 30333

18/03/2020 F1

6111

EZAMAVOVO TRADING (PTY) LTD 3 1 500.00 0

4 500.00 RECEIVED

Social Services Awarenesses promotional materials 2505

MAAA0128711

32526 30246

27/02/2020 INV015

1204

YOUR MEDIA TODAY HUB AND PRINT 1 5 000.00 0

5 000.00 RECEIVED

Advertising fees Annual Report 515260554

MAAA0428800

32577 30292

11/03/2020 2IHE00191

10548


5 205.00 RECEIVED


MAAA0180464

32540 30260

02/03/2020 IHE00189

10548


5 760.00 RECEIVED


MAAA0180464

3254 30275 04/03/ 587 566 TUNIMART 4 1 440.00 0 5 RECEIVED Accommodation Fleet MAAA005

33 | P a g e

ReqNum

OrderNum

OrderDate

InvNum

CreditorCode

CreditorName

Qty

Ord

UnitPrice VATAmn


CSDRefNumber

1 2020 82 760.00 1010260240 1710

32542 30261

02/03/2020 2IHE00183

10548


5 760.00 RECEIVED


MAAA0180464

32612 30333

18/03/2020 F1

6111

EZAMAVOVO TRADING (PTY) LTD

200 30.00 0

6 000.00 RECEIVED


MAAA0128711

32605 30314

12/03/2020 11

5431 SEBEKHO HOLDINGS 1 6 000.00 0

6 000.00 RECEIVED

Library awareness campaign sound

MAAA0596923

32545 30265

02/03/2020 2IHE00179

10548


6 290.00 RECEIVED

Vehicle rental councillors 505260240

MAAA0180464

32639 30345

19/03/2020 2

69854 NONO COMPUTERS

800 8.00 0

6 400.00 PARTLY

Product owner involvement promotional material 1505

MAAA0794109

32562 30276

04/03/2020 341981 18 AUDITOR GENERAL 1 5 585.00 837.75

6 422.75 RECEIVED

External Audit Fees 1005260530

32617 30332

18/03/2020 14

70019 LIONS DEN PROJECTS 1 6 800.00 0

6 800.00 RECEIVED Office Furniture

MAAA0391611

32608 30341

19/03/2020 45

69907

VILO SECURITY SERVICES PTY LTD 1 7 000.00 0

7 000.00 RECEIVED Hiring-Public Participation

MAAA0029440

32615 30325

17/03/2020 2IHE00188

10548


7 200.00 RECEIVED


MAAA0180464

32614 30326

17/03/2020 2IHE00189

10548


7 200.00 RECEIVED


MAAA0180464

32510 30241

25/02/2020 540

56682 TUNIMART 5 1 440.00 0

7 200.00 RECEIVED


MAAA0051710

32509 30238

25/02/2020 545

56682 TUNIMART 5 1 440.00 0

7 200.00 RECEIVED


MAAA0051710

32511 30237

25/02/2020 546

56682 TUNIMART 5 1 440.00 0

7 200.00 RECEIVED


MAAA0051710

32516 30244

25/02/2020 6772861

15262 ARENA HOLDINGS 1 6 279.00 941.85

7 220.85 RECEIVED

Advertising fees Human resources 1010260540

MAAA0076388

32599 30312

11/03/2020 PSB25

9734

SUGUDHAV-SEWPERSADH

ATTORNEYS 1 7 257.80 0 7 257.80 RECEIVED Legal fees

MAAA0321444

34 | P a g e

ReqNum

OrderNum

OrderDate

InvNum

CreditorCode

CreditorName

Qty

Ord

UnitPrice VATAmn


CSDRefNumber

32651 30351

24/03/2020

HOF0100743

56682 TUNIMART 4 1 819.00 0

7 276.00 RECEIVED


MAAA0051710

32569 30287

10/03/2020 566

56682 TUNIMART 3 2 434.56 0

7 303.68 RECEIVED


MAAA0051710

32607 30318

12/03/2020 2

9574

NONGCULA AIRCONDITIONS AND REF 1 7 800.00 0

7 800.00 RECEIVED R&M Backup generator

MAAA0184040

32635 30348

24/03/2020

HOF0100753

56682 TUNIMART 2 3 907.20 0

7 814.40 RECEIVED

Flights Audit Committee Meetings 515

MAAA0051710

32605 30314

12/03/2020 11


8 000.00 RECEIVED

Library awareness campain Transport

MAAA0596923

32527 30247

27/02/2020 6773515

15262 ARENA HOLDINGS 1 6 996.00 1049.4

8 045.40 RECEIVED

Advertising Traffic 2505260540

MAAA0076388

32567 30284

10/03/2020 632

56682 TUNIMART 2 4 134.00 0

8 268.00 RECEIVED Flights Electricity 6505260240

MAAA0051710

32423 30155

30/01/2020 6760327

15262 ARENA HOLDINGS 1 7 575.00 1136.25

8 711.25 RECEIVED

Advertising fees Human resources 1010260540

MAAA0076388

32400 30137

24/01/2020 6757359

15262 ARENA HOLDINGS 1 7 575.00 1136.25

8 711.25 RECEIVED Advertising 1010260540

MAAA0076388

32647 30355

24/03/2020

MMA1029/2020

1099

M.MAGIGABA INCOPORATED 1 8 987.00 0

8 987.00 RECEIVED

Issue of summons legal services 515225010

32612 30333

18/03/2020 F1

6111

EZAMAVOVO TRADING (PTY) LTD 60 150.00 0

9 000.00 RECEIVED


MAAA0128711

32577 30292

11/03/2020 2IHE00191

10548


9 670.00 RECEIVED Air tickets Council 505260240

MAAA0180464

32515 30243

25/02/2020 2IHE00182

10548



MAAA0180464

32612 30333

18/03/2020 F1

6111

EZAMAVOVO TRADING (PTY) LTD 1 10 000.00 0

10 000.00 RECEIVED

Social Services Awarenesses sound 2505

MAAA0128711

32558 30282

04/03/2020 2IHE00180

10548


10 300.00 RECEIVED Car rental HR 1010260240

MAAA0180464

32092 29857

11/11/2019 6727148

15262 ARENA HOLDINGS 1 9 090.00 1363.5

10 453.50 RECEIVED

Advertising fees SCM 1005260540

MAAA0076388

35 | P a g e

ReqNum

OrderNum

OrderDate

InvNum

CreditorCode

CreditorName

Qty

Ord

UnitPrice VATAmn


CSDRefNumber

32430 30163

31/01/2020 6760326

15262 ARENA HOLDINGS 1 9 292.00 1393.8

10 685.80 RECEIVED

Advertising fees community services 2505260540

MAAA0076388

32556 30274

04/03/2020 713

56682 TUNIMART 1 9 292.50 1393.88

10 686.38 RECEIVED

Hire costs youth programe 505260190

MAAA0051710

32603 30317

12/03/2020 12

13678 S JABIXI 3 3 675.00 0

11 025.00 RECEIVED Office Furniture

MAAA0639778

32577 30292

11/03/2020 2IHE00191

10548


11 237.00 RECEIVED

Vehicle rental councillors 505260240

MAAA0180464

32610 30320

17/03/2020

HOF0100751

56682 TUNIMART 1 9 821.57 1473.24

11 294.81 RECEIVED Accomodation

MAAA0051710

32544 30264

02/03/2020 588

56682 TUNIMART 8 1 440.00 0

11 520.00 RECEIVED


MAAA0051710

32561 30281

04/03/2020 14

23255 INTELEKT HOLDINGS 1 11 801.05 0

11 801.05 RECEIVED Newspapers Library 2505

MAAA0570434

32660 30363

25/03/2020 56

23255 INTELEKT HOLDINGS 1 11 801.85 0

11 801.85 RECEIVED Newspapers Library 2505

MAAA0570434

32612 30333

18/03/2020 F1

6111


200 60.00 0

12 000.00 RECEIVED


MAAA0128711

32545 30265

02/03/2020 2IHE00179

10548



MAAA0180464

32558 30282

04/03/2020 2IHE00180

10548


12 960.00 RECEIVED


MAAA0180464

32498 30226

20/02/2020 39

55228

SANDISO ZANGOXOLO CONTRACTING

200 65.00 0

13 000.00 RECEIVED


MAAA0601356

32639 30345

19/03/2020 2

69854 NONO COMPUTERS

500 30.00 0

15 000.00 PARTLY

Product owner involvement promotional material 1505

MAAA0794109

32576 30297

11/03/2020 87

8082

MASINYANE AND SON (PTY) LTD 90 170.00 0

15 300.00 RECEIVED OHS Catering

MAAA0551580

32584 30295

11/03/2020 24

12789 KUMILISIWE PTY LTD

200 80.00 0

16 000.00 RECEIVED


MAAA0743296

32621 30323

17/03/2020 724

56682 TUNIMART 12 1 440.00 0

17 280.00 RECEIVED

Accommodation Roads 5505260240

MAAA0051710

36 | P a g e

ReqNum

OrderNum

OrderDate

InvNum

CreditorCode

CreditorName

Qty

Ord

UnitPrice VATAmn


CSDRefNumber

32549 30279

04/03/2020 3451

4265 KWIK-FIT BIZANA 4 3 900.00 2340

17 940.00 RECEIVED


MAAA0408288

32607 30318

12/03/2020 2

9574

NONGCULA AIRCONDITIONS AND REF 1 18 982.03 0

18 982.03 RECEIVED R&M Backup generator

MAAA0184040

32658 30359

24/03/2020

CIN0109191

2658

GENBIZ TRADING 1001 PTY LTD 1 16 593.71 2489.06

19 082.77 RECEIVED Lease and usage

MAAA0023122

32594 30347

24/03/2020

VMT3D100320

25545

KATI KABIZWAYO (PTY) LTD 2 9 652.50 0

19 305.00 RECEIVED


MAAA0441360

32558 30282

04/03/2020 2IHE00180

10548


19 679.98 RECEIVED Flight HR 1010260240

MAAA0180464

32588 30304

11/03/2020 11

69907

VILO SECURITY SERVICES PTY LTD 1 19 800.00 0

19 800.00 RECEIVED

Transport Hire street lights 6505235001

MAAA0029440

32609 30313

12/03/2020 ATS12

18958

ATS CIVILS & TRADING PTY LTD 1 20 000.00 0

20 000.00 RECEIVED


MAAA0376404

32488 30218

19/02/2020 2

69516

ABHIDA TRADING AND PROJECTS

250 85.00 0

21 250.00 RECEIVED


MAAA0184147

32582 30299

11/03/2020 8

10041

LUSTARZ PROJECT (PTY) LTD 2 10 650.00 0

21 300.00 RECEIVED

Transportation youth programe 505260190

MAAA0325089

32605 30314

12/03/2020 11


22 990.00 RECEIVED


MAAA0596923

32582 30299

11/03/2020 8

10041

LUSTARZ PROJECT (PTY) LTD 2 11 600.00 0

23 200.00 RECEIVED


MAAA0325089

32457 30189

10/02/2020 352

56894

LWAZI TRADING ENTERPRISE 70 332.00 0

23 240.00 RECEIVED Acquisitions

MAAA0157663

32553 30273

04/03/2020 2IHE185

10548


23 276.25 RECEIVED

Annual Report Consultations hiring costs 505260554

MAAA0180464

32612 30333

18/03/2020 F1

6111


350 70.00 0

24 500.00 RECEIVED

Social Services Awarenesses catering 2505

MAAA0128711

32575 30329

18/03/2020 100001

15362

IMIDIHLUME GENERAL TRADING (PT

250 100.00 0

25 000.00 RECEIVED


MAAA0465323

32605 30314

12/03/2020 11


26 400.00 RECEIVED


MAAA0596923

37 | P a g e

ReqNum

OrderNum

OrderDate

InvNum

CreditorCode

CreditorName

Qty

Ord

UnitPrice VATAmn


CSDRefNumber

32148 29900

21/11/2019 2

6790

THAHLE KA-NDAYINI TRADING 13 2 076.00 0

26 988.00 RECEIVED


MAAA0100953

32587 30308

11/03/2020 100

1931 OLEW TRADING PROJECTS 2 13 500.00 0

27 000.00 RECEIVED


MAAA0082060

32592 30310

11/03/2020 2

70016 CUJANA 1 27 500.00 0

27 500.00 RECEIVED Pound Equipment

MAAA0368446

32655 30358

24/03/2020

HOF0100752

56682 TUNIMART 1 28 650.00 0


MAAA0051710

32636 30346

19/03/2020 31615.28

56682 TUNIMART 1 28 650.00 0


MAAA0051710

32507 30236

24/02/2020 513

56682 TUNIMART 20 1 440.00 0

28 800.00 RECEIVED

Accommodation PMU 5505260240

MAAA0051710

32598 30311

11/03/2020 psb24

9734

SUGUDHAV-SEWPERSADH

ATTORNEYS 1 29 686.00 0 29 686.00 RECEIVED Legal fees

MAAA0321444

32612 30333

18/03/2020 F1

6111


200 150.00 0

30 000.00 RECEIVED


MAAA0128711

616 592.15 18 047.55 1 171 639.70

38 | P a g e

d. Procurement above R30 000 but below R200 000

Procurement of goods and services above R30 000.00 but below R200 000.00is done through a system of advertising on website and the tender notice board and

reports to be evaluated using PPPFA.

ReqNum

OrderNum

OrderDate

InvNum Creditor

Code CreditorName

QtyOrd

UnitPrice VATAmnt TotalAmnt Status SegmentDESC CSDRefNu

mber

32612 30333

18/03/2020 F1 6111

EZAMAVOVO TRADING (PTY)

LTD 200 150.00 - 30 000.00 RECEIVED


MAAA0128711

32582 30299

11/03/2020 8 10041

LUSTARZ PROJECT (PTY)

LTD 1 33 000.00 - 33 000.00 RECEIVED


MAAA0325089

32612 30333

18/03/2020 F1 6111


LTD 350 95.00

- 33 250.00 RECEIVED

Social Services Awarenesses catering 2505

MAAA0128711

32605 30314

12/03/2020 11 5431

SEBEKHO HOLDINGS 10 3 600.00



MAAA0596923

32553 30273

04/03/2020 2IHE185 10548

IHEANS TRAVELLING

AGENCIES 1 36 000.00 - 36 000.00 RECEIVED

Annual Report Consultations hiring costs 505260554

MAAA0180464

32623 30322

17/03/2020 707 56682 TUNIMART 1 36 800.00



MAAA0051710

32647 30355

24/03/2020

MMA1029/2020 1099

M.MAGIGABA INCOPORATED 1 32 316.67 4 847.50 37 164.17 RECEIVED


32605 30314

12/03/2020 11 5431

SEBEKHO HOLDINGS 300

130.00


Library Awareness campaign catering

MAAA0596923

32609 30313

12/03/2020 ATS12 18958

ATS CIVILS & TRADING PTY LTD 1 40 000.00



MAAA0376404

32664 30367

25/03/2020 90001284 25 CONLOG 1 38 582.10 5 787.32 44 369.42 RECEIVED

Commission on prepaid electricity

MAAA0233537

32582 30299

11/03/2020 8 10041

LUSTARZ PROJECT (PTY)

LTD 100 475.00 - 47 500.00 RECEIVED

Catering youth programe 510260190

MAAA0325089

32661 30364

25/03/2020

INVOICE NO 03 5638

DOLCE N GABANA 1 47 865.00


Social Relief promotional material 2505

MAAA0408615

39 | P a g e

ReqNum

OrderNum

OrderDate

InvNum Creditor

Code CreditorName

QtyOrd


mber

TRADING

32646 30354

24/03/2020

MMA1028/2020 1099

M.MAGIGABA INCOPORATED 1 49 249.00



32612 30333

18/03/2020 F1 6111


LTD 10 5 000.00 - 50 000.00 RECEIVED

Social Services Awarenesses transport hire 2505

MAAA0128711

32653 30352

24/03/2020

MBIZLM007 COM 5523

SAKHIWE CONTRACTORS 1 59 775.00


Grass cutting Tractor and Refuse Truck

MAAA0515681

32596 30307

11/03/2020 9 11223

AYOLE TRADING (PTY)LTD 1 60 890.00

- 60 890.00 RECEIVED Maintenance of Library

MAAA0424453

32600 30305

11/03/2020

mbiz lm007com 5523

SAKHIWE CONTRACTORS 1 77 558.00


Grass cutting Tractor and Refuse Truck

MAAA0515681

32671 30373

03/04/2020

5.93315E+11 23

ESKOM HOLDINGS 1 81 306.45 12 195.97 93 502.42 RECEIVED

Free basic electricity 2505260130

MAAA0261424

32667 30371

26/03/2020 10 11223

AYOLE TRADING (PTY)LTD 1

99 950.00


Newsletters Communication costs 515260565

MAAA0424453

32556 30274

04/03/2020 713 56682 TUNIMART 1 103 250.00

- 103 250.00 RECEIVED


MAAA0051710

32646 30354

24/03/2020

MMA1028/2020 1099

M.MAGIGABA INCOPORATED 1

90 220.00 13 533.00 103 753.00 RECEIVED


32610 30320

17/03/2020

HOF0100751 56682 TUNIMART 1 109 128.60

- 109 128.60 RECEIVED Accomodation

MAAA0051710

32597 30306

11/03/2020 7 45483

VAVA CONSULTING

(PLT)LTD 1 136 341.50 - 136 341.50 RECEIVED Waste receptacles

MAAA0614035

32666 30369

25/03/2020 MBZLM07 65846

LITHUBA LAM JV XS DOLLARS 1 120 830.30 18 124.55 138 954.85 RECEIVED Retentions withdrawal

32662 30365

25/03/2020

MLM23/03/20 25444

LIANA CONSULTING PTY

LTD 1 130 000.00 19 500.00 149 500.00 RECEIVED Consulting fees rehab of dumpsite

MAAA0020849

32583 30300

11/03/2020 17 9766

MVAZANAS CONSTRUCTION 1 150 000.00

- 150 000.00 RECEIVED

Annual Report Consultations transport hire 505260554

MAAA0015090

3265 30353 24/03/ NO 1 65896 ISANGA 1 160 000.00 160 000.00 RECEIVED Promotional Items MAAA084

40 | P a g e

ReqNum

OrderNum

OrderDate

InvNum Creditor

Code CreditorName

QtyOrd


mber

2 2020 BUSINESS SOLUTIONS

- 3432

32665 30368

25/03/2020

MBIZLMWOSAN06 4215

WOSA NAWE TRADING 16 1 145 154.55 21 773.18 166 927.73 RECEIVED Retentions withdrawal

32659 30362

25/03/2020 INA69412 2

MUNSOFT (PTY) LTD 1 161 715.25 24 257.29 185 972.54 RECEIVED Lease and usage

MAAA0175705

32656 30360

24/03/2020 INA69412 2658

GENBIZ TRADING 1001 PTY LTD 1 161 715.25 24 257.29 185 972.54 RECEIVED Lease and usage

MAAA0023122

32654 30357

24/03/2020 7 9786

BOARA CONSTRUCTION

AND PROJECT 1 188 482.50 - 188 482.50 RECEIVED

Computer Hardware IT 1010

MAAA0325137

32668 30370

26/03/2020 10 22582 KERVEL GROUP 1 190 000.00

- 190 000.00 RECEIVED Pound Storage Container

MAAA0587576

2 549 580.17 144 276.10 2 920 156.27

41 | P a g e

11. Status of Tenders

This procurement is done through a system of competitive bidding processes advertised on the provincial paper for a minimum of 14 days as per Regulation 14 as

per S19 of Treasury Regulation of MFMA.

a) Mini Tender progress for March 2020

SUPPLIER AWARD

AMOUNT PAYMENTS

PROCESSED

BALANCE OF THE

PROJECT BID NUMBER BID DETAILS APPOINTMENT DATE

45 Lustaz Projects R 125 000.00 R125 000 R 0.00 MBIZLM/19/02/20CE2020 Career Exhibition 2020 03/03/2020

46 Mvazanas Construction cc R 150 000.00 R 150 000.00 R 0.00 MBIZLM/19/02/20T31W2018/19AR Transport for 31 Wards 04/03/2020

47 Kervel Group R 190 000.00 R 190 000.00 MBIZ LM /12/2/20/s7dsc Supply and Delivery of 2 Strage Contaners 06/03/2020

48

Ingqayi Design Economic Parterhip R 188 200.00 R 0.00 R 188 200.00 MBIZ LM04/03/2001SIT

Development of Site Plans and Buidlng Plans 24/03/2020

Total R 653 200.00 R 465 000.00 R 0.00

42 | P a g e

b) Tenders awarded during the month of March 2020

Competitive Bidding

TENDER REGISTER 2019-2020

Mar-20

SUCCESSFUL TENDERER AWARDED AMOUNT TENDER NO DESCRIPTION DATE AWARDED

END USER DEPARTMENT

Fatty's Building & Civil

Construction R1 482 853.12 MBIZ LM0035EBF Erection of boundary (outside) fence pound

Monday, 02 March

2020

Community

Services

Sword Group Pty Ltd R 850 000.00

MBIZ LM 0090

MSTA

Supply and delivery of Municipal

stationery

Monday, 09 March

2020 Corporate Services

R 2 332

853.12

43 | P a g e

c) Status of current tenders

4.

PROJECTS TO BE PRESENTED Appointment Date End of Validity

1. Review of Municipal Corporate Governance of ICT Charter & Framework for 2 Years Ms. N. Ngejane 06-Mar-20 22-05-2020

2. Rehabilitation of Dumping Site for 24 Months Mr. M. Khuzwayo 06-Mar-20 02-05-2020

3. Advert Supply & Delivery of a Two Wheel Drive Tractor Mr. M. Khuzwayo 06-Mar-20 13-04-2020

4.

Supply & Delivery of Refuse Removal Protective Clothing for 36 Months Ms. N. Xoko 06-Mar-20 15-04-2020

5.

Environmental Impact Assessment Ms. N. Xoko 06-Mar-20 24-05-2020

6 Review of SCM Standard Operating Procedures and Re-Design of Process Flow Ms. N. Ngejane 06-Mar-20 28-05-2020

44 | P a g e

d) Deviations

There were no deviations from normal procurement processes identified during the month.

45 | P a g e

12. Database rotation

The following table indicates the service providers that have been utilised for the month of March 2020. This is in keeping in line with

demonstrating that we are making strides in ensuring that there is rotation of service providers and no single provider is preferred.

Sequence Quote Code

Req No

No. of Quotes

Rec

Order No.

Order Date GRV No.

Inv No Creditor Name Function Name Value Status Ward

Number

89

01 WRITTEN QUOTES 32506 2 30233 2020/02/24 27317 70

AMANDL'ENTOMBI TRADING & PRO Mayor and Council

1 380.00

RECEIVED

Ward 24

36

03 WRITTEN QUOTES 32604 4 30319 2020/03/17 27370 25

XABANI TRADING AND PROJECTS CC Mayor and Council 2 600.00 RECEIVED

Ward 13

33

03 WRITTEN QUOTES 32629 4 30339 2020/03/19 27373 60

THANKS TO GIVE TRADING AND PRO Mayor and Council 4 000.00 RECEIVED

Ward 17

34

03 WRITTEN QUOTES 32640 4 30336 2020/03/19 27372 28

XABANI TRADING AND PROJECTS CC

Economic Development/Planning 5 000.00 RECEIVED

Ward 13

35

03 WRITTEN QUOTES 32628 4 30330 2020/03/18 27371 79

ATHAYANDA MASHABANE

ENTERPRISE Economic Development/Planning 6 300.00 RECEIVED

Ward 18

23

03 WRITTEN QUOTES 32617 7 30332 2020/03/18 27383 14 LIONS DEN PROJECTS

Administrative and Corporate Support 6 800.00 RECEIVED Ward 4

40

03 WRITTEN QUOTES 32608 7 30341 2020/03/19 27366 45

VILO SECURITY SERVICES PTY LTD Mayor and Council 7 000.00 RECEIVED

Ward 13

109

03 WRITTEN QUOTES 32547 7 30280 2020/03/04 27297 4 MIMO INVESTMENT Mayor and Council

7 200.00

RECEIVED Ward 8

54

03 WRITTEN QUOTES 32603 7 30317 2020/03/12 27352 12 S JABIXI

Administrative and Corporate Support 11 025.00 RECEIVED

Ward 23

114 03 WRITTEN 32498 7 30226 2020/02/20 27292 39

SANDISO ZANGOXOLO CONTRACTING Mayor and Council 14 900.00

RECEIVED

Ward 14

46 | P a g e

Sequence Quote Code

Req No

No. of Quotes

Rec

Order No.

Order Date GRV No.


Number

QUOTES

107

03 WRITTEN QUOTES 32549 4 30279 2020/03/04 27299 3451 KWIK-FIT BIZANA Fleet Management 17 940.00 RECEIVED Ward 1

84

03 WRITTEN QUOTES 32584 3 30295 2020/03/11 27322 24 KUMILISIWE PTY LTD Mayor and Council 18 400.00 RECEIVED

Ward 31

28

03 WRITTEN QUOTES 32594 7 30347 2020/03/24 27378 VMT3D100320

KATI KABIZWAYO (PTY) LTD Roads 19 305.00 RECEIVED Ward 5

53

03 WRITTEN QUOTES 32588 7 30304 2020/03/11 27353 11

VILO SECURITY SERVICES PTY LTD Electricity 19 800.00 RECEIVED

Ward 13

39

03 WRITTEN QUOTES 32576 7 30297 2020/03/11 27367 87

MASINYANE AND SON (PTY) LTD Human Resources 21 120.00 RECEIVED

Ward 17

115

03 WRITTEN QUOTES 32488 4 30218 2020/02/19 27291 2

ABHIDA TRADING AND PROJECTS Mayor and Council 21 450.00 RECEIVED

Ward 22

55

03 WRITTEN QUOTES 32457 3 30189 2020/02/10 27351 352

LWAZI TRADING ENTERPRISE

Administrative and Corporate Support 23 240.00 RECEIVED Ward 7

29

03 WRITTEN QUOTES 32575 4 30329 2020/03/18 27377 100001

IMIDIHLUME GENERAL TRADING (PT Mayor and Council 25 108.00 RECEIVED

Ward 30

74

03 WRITTEN QUOTES 32587 3 30308 2020/03/11 27332 100

OLEW TRADING PROJECTS Roads 27 000.00 RECEIVED

Ward 26

13

03 WRITTEN QUOTES 32592 7 30310 2020/03/11 27393 2 CUJANA

Licensing and Control of Animals 27 500.00 RECEIVED

Ward 15

12

03 WRITTEN QUOTES 32639 3 30345 2020/03/19 27394 2 NONO COMPUTERS Tourism 28 800.00 PARTLY

Ward 13

83 04 Mini Tenders 32148 7 29900 2019/11/21 27323 2

THAHLE KA-NDAYINI TRADING Roads 29 900.00 RECEIVED

Ward 25

47 | P a g e

Sequence Quote Code

Req No

No. of Quotes

Rec

Order No.

Order Date GRV No.


Number

345 768.00

48 | P a g e

PART 2 – SUPPORTING DOCUMENTATION

1. The impact of COVID-19 to the municipality

The President of South Africa declared a nationwide lockdown, where all citizens, except those that

form part of essential services, were ordered to stay home for a period of 21 days. Those working in

essential services, as defined in the latter announcement, were exempted from the nationwide

lockdown declaration. The nationwide lockdown commenced at midnight on Thursday, 26 March 2020.

This announcement will broadly affect how municipalities and municipal entities undertake their

financial management responsibilities for the remainder of the 2019/20 financial year in terms of the

MFMA and more imminently the 2020/21 MTREF budget preparations process.

As a result, the Minister of Finance issued a conditional Exemption Notice in terms of section 177(1)(b)

of the Municipal Finance Management Act, 2003 (Act No. 56 of 2003) (MFMA) on 30 March 2020 to

facilitate and enable the performance of legislative responsibilities by municipalities and municipal

entities during the national state of disaster. Below are some of the areas that have been greatly

affected and will continue to be affected as long COVID-19 is still within our shores:

a) Municipal planning

The municipality has recently passed an adjustment budget which lead to a number of changes in plans

for the year. These required some activities to take place before the end of June 2020. The lockdown

has put a stop to those plans meaning they may not be implemented at by the end of the financial year.

This will lead to the following:

i. Targets not met

ii. Service delivery programmes not completed

iii. Budgets not fully spent

iv. Increase in rollover applications

v. Difficulties to comply with planning requirements for the next year’s budget

vi. Special adjustment being passed to reprioritise funds to COVID-19 initiatives

vii. Rise in Emergency procurements

b) Financial Performance

49 | P a g e

The municipality generates its revenues from a number of sources including provision of services. With

the lockdown in full force, it means that the municipality will not be generating any revenues from

some services. The most affected areas are as follows:

i. Refuse removal

Due to the number of businesses currently being closed, it means the municipality is not providing any

service to those as they do not generate any refuse. This will require the municipality to exempt those

from paying during the period of the lockdown.

ii. Electricity distribution

The municipality provides electricity in the town area with businesses forming the bigger part of the

municipality’s revenue generation capacity. With most of these businesses currently closed, it means

less electricity will be consumed and therefore less revenue generated.

iii. Licences and permits

The municipality as indicated earlier in the report runs a drivers license testing center which has

unfortunately not been operating during the lockdown and will continue not operating for the duration

of the lockdown. This means loss of income to the municipality

50 | P a g e

2. Debtors’ analysis

Summary of all Debtors

Description

R thousands

NT

Code0-30 Days 31-60 Days 61-90 Days 91-120 Days 121-150 Dys 151-180 Dys 181 Dys-1 Yr Over 1Yr Total

Total

over 90 days

Actual Bad

Debts Written

Off against

Debtors

Impairment - Bad

Debts i.t.o

Council Policy

Debtors Age Analysis By Income Source

Trade and Other Receivables from Exchange Transactions - Water 1200 – – – – – – – – – – – –

Trade and Other Receivables from Exchange Transactions - Electricity 1300 2 076 1 426 1 337 1 271 1 043 4 591 – – 11 744 6 905 – –

Receivables from Non-exchange Transactions - Property Rates 1400 894 758 779 723 655 30 087 – – 33 896 31 465 – –

Receivables from Exchange Transactions - Waste Water Management 1500 – – – – – – – – – – – –

Receivables from Exchange Transactions - Waste Management 1600 389 327 303 293 251 5 330 – – 6 894 5 874 – –

Receivables from Exchange Transactions - Property Rental Debtors 1700 213 18 18 18 19 941 – – 1 225 977 – –

Interest on Arrear Debtor Accounts 1810 443 454 459 448 428 10 393 – – 12 627 11 270 – –

Recoverable unauthorised, irregular, fruitless and wasteful expenditure 1820 – – – – – – – – – – – –

Other 1900 342 248 211 221 150 2 600 – – 3 772 2 971 – –

Total By Income Source 2000 4 357 3 231 3 108 2 974 2 546 53 942 – – 70 157 59 462 – –

2018/19 - totals only – –

Debtors Age Analysis By Customer Group

Organs of State 2200 677 760 768 803 828 29 262 – – 33 098 30 893 – –

Commercial 2300 3 419 2 250 2 108 1 945 1 513 14 040 – – 25 275 17 498 – –

Households 2400 260 221 231 226 205 10 626 – – 11 771 11 058 – –

Other 2500 (0) (0) 0 – (0) 13 – – 13 13 – –

Total By Customer Group 2600 4 357 3 231 3 108 2 974 2 546 53 942 – – 70 157 59 462 – –

EC443 Mbizana - Supporting Table SC3 Monthly Budget Statement - aged debtors - Q3 Third Quarter

Budget Year 2019/20

The table above shows municipal debtors for the month of March 2020 per income source and per customer group. It should be noted that the

municipality’s leading source of income when it comes to debtors is property rate followed by interest on arrears which is an indication that we have

more debtors that have stayed for longer periods outstanding. It should also be noted that the municipality’s majority of debtors are more than 150 days

old. This could prompt a write-off at some point if these are not collected as they overstate the municipality’s balance sheet.

The biggest category of debtors is government and they owe the municipality long outstanding amounts followed by households. This is due to some

accounts that are being disputed by consumers and government schools that public works says are not surveyed and therefore they cannot pay according

to their processes until they have been surveyed.

51 | P a g e

3. Creditors’ analysis

Budget Year 2019/20

R thousands

Creditors Age Analysis By Customer Type

Bulk Electricity 0100 – – – – – – – – – –

Bulk Water 0200 – – – – – – – – – –

PAYE deductions 0300 – – – – – – – – – –

VAT (output less input) 0400 – – – – – – – – – –

Pensions / Retirement deductions 0500 – – – – – – – – – –

Loan repayments 0600 – – – – – – – – – –

Trade Creditors 0700 94 – – – – – – – 94 –

Auditor General 0800 – – – – – – – – – –

Other 0900 – – – – – – – – – –

Total By Customer Type 1000 94 – – – – – – – 94 –

NT

Code0 -

30 Days

31 -

60 Days

Prior year totals

for chart (same

period)

EC443 Mbizana - Supporting Table SC4 Monthly Budget Statement - aged creditors - Q3 Third Quarter

181 Days -

1 Year

Over 1

Year

Total61 -

90 Days

91 -

120 Days

121 -

150 Days

151 -

180 Days

Description

The above table shows the municipality’s creditors and their ageing. All creditors recorded are within the 30

days requirement with no creditors beyond the 30 days. The municipality continues to find ways to ensure

that this status quo is maintained at all times.

4. Investment portfolio analysis

Investments by maturity

Name of institution & investment ID

Period of

Investment

R thousands Yrs/Months

Municipality

FNB CALL DEPOSIT ACCOUNT(62550717767) Not fixed Call Deposit Not fixed 28 0.5% 5 423 11 608 17 030

FNB CALL DEPOSIT ACCOUNT(62459758078) Not fixed Call Deposit Not fixed 60 0.4% 15 632 (2 521) 13 110

FNB CALL DEPOSIT ACCOUNT(62028477992) Not fixed Call Deposit Not fixed 689 0.4% 171 590 46 294 217 885

FNB CALL DEPOSIT ACCOUNT(62816769220) Not fixed Call Deposit Not fixed 3 0.4% 767 3 770

FNB CALL DEPOSIT ACCOUNT(62816773073) Not fixed Call Deposit Not fixed 3 0.4% 608 3 610

FNB CALL DEPOSIT ACCOUNT(62550715828) Not fixed Call Deposit Not fixed 4 0.4% 1 098 (98) 1 000

Municipality sub-total 787 195 118 55 288 250 406

Entities

Entities sub-total – – – –

TOTAL INVESTMENTS AND INTEREST 2 787 195 118 55 288 250 406

EC443 Mbizana - Supporting Table SC5 Monthly Budget Statement - investment portfolio - Q3 Third Quarter

Ref

Type of

Investment

Expiry date of

investment

Market value

at end of the

month

Accrued

interest for

the month

Yield for the

month 1

(%)

Market value

at beginning

of the month

Change in

market value

52 | P a g e

The table above shows the municipality’s investments performance. The table shows that the municipality’s cash

and cash equivalents increased during the month by over R55.2 million which lead to an increase in its

investments for the month of March 2020. It should however be noted that this only reflects the difference

between what was received and what was spent.

53 | P a g e

5. Allocation and grant receipts and expenditure

a) Transfers & Grants Receipts

2018/19 Budget Year 2019/20

Audited

Outcome

Original

Budget

Adjusted

Budget

Monthly

actualYearTD actual

YearTD

budget

YTD

variance

YTD

variance

Full Year

Forecast

R thousands %

RECEIPTS: 1,2

Operating Transfers and Grants

National Government: 267 685 296 291 296 291 65 096 296 291 222 218 65 096 29.3% 296 291

Local Government Equitable Share 230 525 260 384 260 384 65 096 260 384 195 288 65 096 33.3% 260 384

Finance Management 2 215 2 215 2 215 – 2 215 1 661 2 215

EPWP Incentive 2 335 2 452 2 452 – 2 452 1 839 2 452

Integrated National Electrification Programme 32 610 31 240 31 240 – 31 240 23 430 31 240

– – – – – – –

3 – – – – – – – –

– – – – – – – –

– – – – – – – –

– – – – – – – –

– – – – – – – –

Other transfers and grants [insert description] – – – – – – – –

Provincial Government: – 3 786 3 786 – 3 786 2 840 947 33.3% 3 786

Sport and Recreation – 500 500 – 500 375 125 33.3% 500

– – – – – – –

– – – – – – – –

4 – – – – – – – –

– – – – – – – –

Green Municipality Grant 3 286 3 286 – 3 286 2 465 822 33.3% 3 286

District Municipality: – – – – – – – –

[insert description] – – – – – – – –

– – – – – – – –

Other grant providers: – – – – – – – –

[insert description] – – – – – – –

– – – – – –

–

Total Operating Transfers and Grants 5 267 685 300 077 300 077 65 096 300 077 225 058 66 043 29.3% 300 077

Capital Transfers and Grants


Municipal Infrastructure Grant (MIG) 53 289 48 362 54 489 14 508 48 362 40 866 7 496 18.3% 54 489

–

–

–

–

Other capital transfers [insert description] –

Provincial Government: – – – – – – – –

[insert description] –

–



–



–

Total Capital Transfers and Grants 5 53 289 48 362 54 489 14 508 48 362 40 866 7 496 18.3% 54 489

TOTAL RECEIPTS OF TRANSFERS & GRANTS 5 320 974 348 439 354 566 79 604 348 439 265 924 73 538 27.7% 354 566

Description Ref

EC443 Mbizana - Supporting Table SC6 Monthly Budget Statement - transfers and grant receipts - Q3 Third Quarter

The above table shows grants received during the period ended 31 March 2020.

54 | P a g e

b) Transfers & Grants Expenditure

2018/19 Budget Year 2019/20

Audited

Outcome

Original

Budget

Adjusted

Budget

Monthly

actualYearTD actual

YearTD

budget

YTD

variance

YTD

variance

Full Year

Forecast

R thousands %

EXPENDITURE

Operating expenditure of Transfers and Grants


Local Government Equitable Share 230 525 260 384 260 384 28 502 286 671 195 288 91 383 46.8% 260 384

Finance Management 2 215 2 215 2 215 48 1 215 1 661 (446) -26.8% 2 215

EPWP Incentive 2 335 2 452 2 452 – 2 452 1 839 613 33.3% 2 452

Integrated National Electrification Programme 32 610 31 240 31 240 1 494 16 905 23 430 (6 525) -27.8% 31 240

– –

–

Other transfers and grants [insert description] –

Provincial Government: – 3 786 3 786 164 1 987 2 840 (853) -30.0% 3 786

Sport and Recreation 500 500 – 185 375 (190) -50.7% 500

– –

–

–

Green Municipality Grant 3 286 3 286 164 1 802 2 465 (663) -26.9% 3 286


–



–


Total operating expenditure of Transfers and Grants: 267 685 300 077 300 077 30 208 309 230 225 058 84 173 37.4% 300 077

Capital expenditure of Transfers and Grants

National Government: 53 289 48 362 54 489 2 900 36 000 40 866 (4 867) -11.9% 54 489

Municipal Infrastructure Grant (MIG) 53 289 48 362 54 489 2 900 36 000 40 866 (4 867) -11.9% 54 489

–

–

–

–

Other capital transfers [insert description] –

Provincial Government: – – – – – – – –

–

–


–

–


–

–

Total capital expenditure of Transfers and Grants 53 289 48 362 54 489 2 900 36 000 40 866 (4 867) -11.9% 54 489

TOTAL EXPENDITURE OF TRANSFERS AND GRANTS 320 974 348 439 354 566 33 109 345 230 265 924 79 306 29.8% 354 566

Description Ref

EC443 Mbizana - Supporting Table SC7(1) Monthly Budget Statement - transfers and grant expenditure - Q3 Third Quarter

The above table shows expenditure on grants that have been allocated to the municipality.

55 | P a g e

6. Cash flow Statement

2018/19 Budget Year 2019/20

Audited

Outcome

Original

Budget

Adjusted

Budget

Monthly

actualYearTD actual

YearTD

budget

YTD

variance

YTD

variance

Full Year

Forecast

R thousands 1 %

CASH FLOW FROM OPERATING ACTIVITIES

Receipts

Property rates 18 967 24 796 24 796 894 16 821 18 597 (1 776) -10% 24 796

Service charges 35 685 42 490 40 290 2 580 18 781 30 217 (11 436) -38% 40 290

Other revenue 11 809 7 540 8 080 2 917 10 063 6 060 4 003 66% 8 080

Government - operating 241 768 265 344 269 200 65 302 265 863 201 900 63 962 32% 269 200

Government - capital 85 899 79 602 85 729 14 508 79 602 64 296 15 306 24% 85 729

Interest 12 820 13 803 13 803 1 219 7 644 10 353 (2 709) -26% 13 803

Dividends – – – – – – –

Payments

Suppliers and employees (285 381) (339 982) (342 412) (25 482) (201 257) (256 809) (55 552) 22% (342 412)

Finance charges (66) (400) (400) – (5) (300) (295) 98% (400)

Transfers and Grants – – – (340) (1 230) – 1 230 #DIV/0! –

NET CASH FROM/(USED) OPERATING ACTIVITIES 121 501 93 194 99 086 61 597 196 282 74 315 (121 967) -164% 99 086

CASH FLOWS FROM INVESTING ACTIVITIES

Receipts

Proceeds on disposal of PPE 96 – – – – – – –

Decrease (Increase) in non-current debtors – – – – – – – –

Decrease (increase) other non-current receivables – – – – – – – –

Decrease (increase) in non-current investments – – – – – – – –

Payments

Capital assets (92 663) (77 460) (94 118) (8 407) (51 770) (70 588) (18 818) 27% (94 118)

NET CASH FROM/(USED) INVESTING ACTIVITIES (92 567) (77 460) (94 118) (8 407) (51 770) (70 588) (18 818) 27% (94 118)

CASH FLOWS FROM FINANCING ACTIVITIES

Receipts

Short term loans – – – – – – – –

Borrowing long term/refinancing – – – – – – – –

Increase (decrease) in consumer deposits – – 72 – – – – –

Payments

Repayment of borrowing – – – – – – – –

NET CASH FROM/(USED) FINANCING ACTIVITIES – – 72 – – – – –

NET INCREASE/ (DECREASE) IN CASH HELD 28 935 15 734 5 041 53 190 144 512 3 726 4 969

Cash/cash equivalents at beginning: 94 528 157 064 119 501 107 049 119 501 107 049

Cash/cash equivalents at month/year end: 123 463 172 798 124 541 251 561 123 227 112 018

Description Ref

EC443 Mbizana - Table C7 Monthly Budget Statement - Cash Flow - Q3 Third Quarter

The above table shows how the municipality’s cash was applied during the period to account for the movement in

actual cash at the bank.

56 | P a g e

7. Statement of Financial Position

2018/19 Budget Year 2019/20

Audited

Outcome

Original

Budget

Adjusted

BudgetYearTD actual

Full Year

Forecast

R thousands 1

ASSETS

Current assets

Cash 123 463 1 201 5 041 1 155 5 041

Call investment deposits – 80 430 119 501 250 406 119 501

Consumer debtors 29 712 32 795 24 678 68 045 24 678

Other debtors 61 441 30 659 55 393 51 125 55 393

Current portion of long-term receivables – 2 400 – – –

Inventory 1 271 320 1 271 3 522 1 271

Total current assets 215 887 147 805 205 884 374 253 205 884

Non current assets

Long-term receivables – – – – –

Investments – – – – –

Investment property 25 097 6 745 25 097 25 097 25 097

Investments in Associate – – – – –

Property, plant and equipment 648 433 804 424 707 551 580 110 707 551

Biological – – – – –

Intangible 329 581 329 31 329

Other non-current assets 1 231 – 1 231 1 231 1 231

Total non current assets 675 090 811 750 734 208 606 468 734 208

TOTAL ASSETS 890 977 959 555 940 091 980 721 940 091

LIABILITIES

Current liabilities

Bank overdraft – – – – –

Borrowing – – – – –

Consumer deposits 479 457 529 460 529

Trade and other payables 43 578 34 453 32 449 64 952 32 449

Provisions 18 476 9 405 18 471 18 089 18 471

Total current liabilities 62 532 44 315 51 450 83 500 51 450

Non current liabilities

Borrowing – – – – –

Provisions 3 920 4 751 3 920 3 920 3 920

Total non current liabilities 3 920 4 751 3 920 3 920 3 920

TOTAL LIABILITIES 66 452 49 066 55 369 87 420 55 369

NET ASSETS 2 824 525 910 489 884 722 893 301 884 722

COMMUNITY WEALTH/EQUITY

Accumulated Surplus/(Deficit) 824 525 910 489 884 722 893 301 884 722

Reserves – – – – –

TOTAL COMMUNITY WEALTH/EQUITY 2 824 525 910 489 884 722 893 301 884 722

Description Ref

EC443 Mbizana - Table C6 Monthly Budget Statement - Financial Position - Q3 Third Quarter

This is the report for the period ended 31 March 2020 and we would like the Committee to consider its

contents.

57 | P a g e

8. Municipal Manager’s quality certification

Quality Certificate

I, ................................................................., the municipal manager of Mbizana Local Municipality,

hereby certify that –

Quarterly report on implementation of the budget and financial state of affairs of the

municipality

for the quarter ended 31 March 2020 has been prepared in accordance with the Municipal Finance

Management Act and Regulations made under that Act.

Print name: ____________________________________________

Municipal manager of Mbizana Local Municipality (EC443)

Signature: _____________________________________________

Date: _______________________

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