DC12 Amathole AFS 2015-16 audited

5 MB·English

es

AMATHOLE

BrsTRier auaien

Consolldsted Annual Financial statements
far the year ended 30 June 2016
Amathole District Municipality

Ccrsoldated nual Finale! Sateen fs yar eso 20 Fone 2016

Index

‘Therap an atoms se ut bal eonpiathe congolsted annual nena stelemens presente othe
sauna

Index aga
Aesponslties id Approval 6
Statement ol Frail Postion 7
Stats of Financia Performance a
Statement oF Chengas in het Assets 5

ash low Setemens

Sluman.ol Gmnpaiun of Burge and Actual Amour Fret
Appropriton Staonent a-20
Aerovating Petes aa
Notes ta the Conslidstd Annual Shanta Statemeals 43-91
Abbreviation

cer Senerally Recoprised Accounting Practice

som ‘AmaeleDiseiet Muncpaity

asa Develasment Bonk a SocthAtiee

Nt Naina Tawny

rr Faster Cape Province Treasury

was Department af Wate and aiaion

ae08 ‘Amatiole Eze vomis Development Avene (Prostar |

us Intematlonal Aecauating Standards

aro Inesute of Munlelpal Finance fers

vesas. snczratinal Publ Serer aeceuntng Standards

wes Municpatenames

mee Member ofthe Eneeslve Cound

urn "Musitea nsoce Management Bt

Mis ‘unteilinfaetruet re Grant [Provion sy CAP)

PHP epee Publi Works Programme
Amathole District Municipality
Consolidated anual Financial Statements fr the year ered 30 une 2026,

General Information

‘Mayoral Commute
Executive Mayor ona,
councils Jone, 8 (Speaker

uineiona, {Chief Whrp}

Macikanc, {Corporate Services Human Resources and Amin}

‘pila, N | Community Sefer |
Marner, M (Land al use}

Finca (Local Ecanemic Develoamect}

Dkk, M [Strategic Planning}

Jacobs, LY (Budgel and Treasury}

Senu, S| wt and Sarton)

Meftata Ergincering and Infsstuetcre)

ko, 5 Cormmunly Services |

Nyalambisa,W ( Cammunt'y acon and Parpacon)

‘Grading and lrsdeatian rage?
+ intergrated development planning forthe Disict Municipality a: 8 whole nclusng 9 ramevior forall munlepalites
the ares

' Potabeunter supply system

"Domest wastewater and sowrarage spol systems

1 Sola west dspasal sts, Ins for oe trtates to

—Selernininga vest disposal ategy

~regufation of waste espasal

+ Maricipal Heath Services

+ Fra tigi sevens serang the 9°00

+ Prometio: of lca tourism area

1 The revit ard alloston af grants

‘he Amathole isnt unipalty -o¢aled in th mnid-eertian of Eastern Cape Provine long the costing of the
Indian Ceean, encamaassing che
former herwsand aes ofthe Cistel and Transl, s wells the farmer Cape.

Panes
Amathole District Municipality

Consolidated Annual! ngadéal Saterients forthe yer ended 39 June 2018

General Information

Provindl Administration arees
“The AmatholeDscie Munipalyys dermarcaned ares temade ap of saver (7) otal maicpaites rane
Arahat tunicipalty

‘Great Kei Muncipalcy

Mahashe ucipaisy

anquma Muripery

Aigquetve Muriepaly

Nkonkobe Municipality

uaba Munley

LraistaTion
‘Tho ADM compliss withthe folowing key nd nther related ples of lgilation
"Municipal Floanee Managenve Act 56 oF 2003

Municipal Dermacatlon et 27 9958

Mundial Saruetures ACt117 F 998

awe amonderent det SL ot 2002

Constitution ofthe Republic of South Afra Act No, 108 asarnenced

Municipal Systeme Act 22 of 2000

Water Seren Act 108 of 1287

Basie Condtions of Employment Ac 75 of 1987

Latour Relations Act 68 of 1995,

Rernuneration of the Puble Offce Bavers el 20 of 1998

Divison of Reverue Act 10 of 2008

Howsleg Ac 107 of 1997

Local government Wanstlons Act 209 0F 1399

Local government transitions Ac: Second 97 af 1986,

Loval government: Municipal Planning and verformance Manogeinent Roglaion® 2001,
Local gaverrment: Municip! Performance Regulations for Municial Managers and Manager directly acrcuntableto
Muniipt Managers 2006

Sunol Chain Management Regulations 2005,

Value Added Tax Act 9 of 1981, ane

Ucemployment insurance Act 30 ot 1996

uicloal Wan ager arc maguanggans
Business addass Wavery OFfco Park
No3 S3Philip FarcoRoad
chleehurt
s2a7
Postal adéreee Powe 520
fst london
200
Banker Standard Bonk Eas Landon
ution ‘auditor General of South Arica

Registered Auata's

rages
Amathole District Municipality

Consolidated Ann aa nana stacements fr the year ended 30 June 7016

General Information

ounaors sate x(bhashe}
Bangeni L( Great Kei)
ey (abn)
yal cer)
Dvenya,T [Nkontobe)
Dyan, Ti minquina}
Jal, 5 (gq |
Macakets, 5 ( Nkankobe |
Magara, N (Mase
alas, E (PR)
Mertoor,B [ Nauho)
Peter, M{ Mache}
akasane,¥ (PR)
tang, I [nau
Nabazonke, MI Nequshwe}
Neqangoo, 6 Mnguma)
Noaea,6 (Mbashe }
luna. (Aevahathy
raat, 1 ( Mnqurz)
(aba, P(Amahlathi)
awa, ( tkonkoe)
of, x (artlath)
gaye, (Nkonkobe |
‘Syongo,{ (Akonkobe)
Ss, 0 wagushaa ]
Solan, 2 (Mnqura}
sindwana, KD ( Mbhashe)
“yale, ang.)
Maria, T(M4nquee)
Ward, WLPRY
abane,2( PR -MMPAC Chairpeson)
luau, ( Mase)
Ske‘engesIH [Mnqua Representative)
Pepu, M4 (PR)

Directors ASPIRE
Ms Loylane NEP Chairperson resign in 24
June 2016]
[MrJuly Md { Deputy Chairperson)
(is Baswana T
rs HhayaF
er ubenve MI, (eting Hoatd Chirpersan)
Mr Mowehana MM
Mr Mewertanana T9¥
ma-euniaaT

Pay 5
Amathote District Municipality
nase Arial her Sinemet err onde 30 ae 2018

Responsibilities and Approvat

ihessrouming toes are equied yh W neal nce Magee Be of 218) ttn sdegvte eculeg
recors a dare eporab Ft arr -g the or dees eel nals and ene
inertia chs gor, isthe tesniy othe arcing ers ers -at Me arcs anual ee
sures ey tse eran of areafe muntcery are poupas ste on tha franca ea teen ie
prasad as Tovs ‘ure pnd her wand Te nee AU alee ren open son ane
ors aus acs Salers and war pan area) ea a el er ed
Thecetaldted en ana eran fee est sete inact ith savas of Caney epee
cousin alc 1G1P ech any repeats auldelnes er Tress end he acre Mant,

Sn conslaed arn rar a saarrersaresac¥pen apport eourtag pate orcs ated ae sort by

rexrnahe an prisere|ogerets andesite

‘he sccouitng oes akon tha hey aay respec ess fine al en abl
‘Pema snd sa come be inane on mola Nea 3g CoaU0 emir annie acme CTS
srt hase esas the ses Sencar teal ental sro ree al sores flaca ace
ane. The nanan te ops Seen geste tha ley sence anette cur,
reenures ad adeqvet segtestan of oro cea aes val “hte mnlscresortredttovetont be
‘ure ral empoyees2' rewire om het et tar eden ensure mule sb nek
usta aman st Ina reasonable ceases cebu pooch Theft of kaa a Ue sy om
eg sg rosie an oneness ake the mania Wile sete canoe aly
seg hat spevteinkcrnern conti toms sedate

‘led th ruriatyexdewa 2 lars be
tsk ura le rl maa ihn predeterlns reac ans cont ts

emanagarent tat eye oF

‘Te aerurag caste fhe prin beet anther el elation
nal cn ries esta eraranee hate Aral cas ay deli eure prereset)

2 inn seternets, Foner, 2 5h cera anil eonrlran prone ony reseonl Ne Seow

{surbnseapurat rial meee SEL

insert Aas ave reser rail 3c forcast fre yr 3 30469 nthe fh of is
‘eeu ane cover nancal oe toni ey arene ot he meas hagas wv edegune tune oars
Inapereioralsisieeortstirmomabe

‘Te mu ts holy dependent 2a ne res coronb undgf peas The senslierd nama Spel aatenents
tus person th ait he unpal aun orcrn andthe th Amato EME uct heath the
the anit

"te ton rer the eed lst ota tial
eter ease razor cpondcaty ent eer Sg on rconel nr Wa

‘he contliened ann ngndel stamens etc ws pee 25, whch seen eae sh gah a we
roved 01 38 Seles 2 nd pene aby

ea

om
‘ai Sif Feanct fae
Amethole District runt pally
Conall Anal iil Sree rch eee 30:98 28
Statement of Financial Pesition as at Mune 2016

erie utr

pres nad Nee) 26 ans ame 2s
omated estate

eerhshle fom achar ge ransctons Best a ayes aa
vata Ss H2u2@ wbemese = Masta sme
Carontaeeaabiae B ssi sta
cert eats . Y vssaret apse «= assgreae rota me
fae antath canals 16_savaraxey__onciswes vy 9sts2 205075701
Prepay paren prt 5 asiaman agonede — aneatasn a1 as
mangle ests & 0 Wswgen. sma abaierss |S 7aLL
estan 3 aaaon “anne coo sono
op ewan eciabes 2 amiss wees anis3s _ s25aso
Tol Anes TSeorn SneeM —siaeseo sana
nent prions mec saat ig hong FEEA 15 sszen26awraasiaae = tanamtageazascaat
Tine leechiion yo ambancan6%3 arssm 08605
yates F- excharoe transactions Bo ominm aways anova aRTaaN
sant anor es ches Tiny : vane
corset epost be asm aasnaae zis naa
Proions 2o__Tswrar prea Dese 7156599,
Nn cae be —
Irae tearing A s - apa xso rsa et
aerate lease bility ih beassis stats zuease 1 7asit
Leng ayn hers obtgaton __amserées anteetite —aaniurian —_se9908
octet yaks ssoamsegr _rossrross iF ate
‘eciralted surpie Avsosden _ceapczuams ¢sascmare gon 7et 152
Tort net ate assra 105 45a 012407 781 52
Amathole District Municipality

varie Statements fethe year andae 30-ene 2025

Statement of Financial Performance as at 30 lune 2016

ap Coo
FwestaRand Note) 2016 as 2016 aos
Revenue fram exchenge transaction
Sencechrars 2% umm mas 7 anALEER
eral of ined equa 2 99a350 subst 94350 315510
mteesteamae eutsaning settles 6 argos aszzsaua rasa as 722104
(thence 2 Smaurs | 7mRaM Sumas a Tae THA
Inteestrcehed-teestne’: 2) roasbess greasy aussie arias
“etal revene om exeo ge transection HEL. 00g sD 5397521 87626 HoaTs459_
Revenue frm nan -exshangettneetion
“easter evenue
Gove smart prams ies ‘1 ites sumer: lacage L579
(Os reve = Vor other ants 25 ausouem —avangeiaatsonent a7 u6Ber3
en reve vaT 9s IG 2 aww _assm3ss 27s ae
Tol eevenue from non ~anange transaction Tava35 723 eso g735as Tan? agora 1621 6na672
expend
Employee relted casts 52 (SSESSTANT} (SRSIENS) iePSPETEH {SoH 2a)
Femunersin of sour 53 HS0sM67s) —faeatses6) ac aagisu) (ama 46s)
Depron ala aticion 34 faoozie3is) — je1in2750) anos} (@0856 210)
Finance costs, 3 baa) aeoreAO) 28s 78} OLEAN)
Debt empire 38 UeRst0330) asteraace) (osaiz7a01) fasaa73aceh
Galerie es assz0e) sce620: 1.368 61)
Repais ad maincencece sR ieyeen) (snus (sa079 209)
ale purchases 37 (ESL7SSE1) (99572563) (57572 58)
Contracted eevces 3 GaolaoN| fase) nara] (25U585E7)
Grants ang esi es sd 30 ag 7v2708) asus) =
‘Seeral expense _ 38 _pexvencis) era 7esna) _wananaanay (ent 932015)
Tote expense 708595561) (1703595375) 395458 261)
Operating sis suuszssa0 7i7eieaze 400229508
anu on pa of ole 7 e378) GENTS) ABI sse ZT)
elu gia fim L__isooazs0jszupaa3aseme2s9 35 25009
Surblis before tox Snr aaez0s 217296 40a —goeSieae0 Boral? rz
Tanti esse) sz -
Sarpie forehe Yet Birase37s wiv asa es aos EOE
oats

aroaea vary TO wea PEED Grae sunrise
A STSSOE TST STE SOE aT ay 35 STS
se aL sau

zscraLcn0r rseree zene ‘tox hme roe ouereg
eeo Le wre Teh Tee SUES TAGL
‘cab av ere Ten CIT ave ‘Se BURT OE meg SATA
esse LU saRWI
BEE TERE para BRR prod Fer re Sao
SET SEIS DEL IGOaG [ae OH FsTvewainfpe aT ana
veagez e vena az (2 210N } ayo anes u =28e4D
TIETRLEST ¢ zreres E52 €
Dav ETaSGE TEPETS SED, Site sunt SME
SLE 762 10 S06 260 LOE 938 ay 30) sang
sou rz apo sor wz9 9907 ‘star Ar 1012 euere posers
SUPE LF SOT AT GE Sum Ge ET Ta mA
oseone tee 0s 902 tA E ‘tox Aor yo38 oueres pave,
eT 85995 ET 99S Te si6H JOON eG ah
teaser at TEB9Rz be (2104 ) ayo Sursinonse a sauey
ERPESE SSL ey ERE SCL pasndo1 Asay! se aaUeING BHA
tnais
‘ding Te Fema

ss 10H ROL peunueoy

HAS ION U[ sOHUEYD jo ROUIATAS

toc aun 0 Papua 2) uous eDKeU ay P>Ep4ESIES
Aqyedoqumyy wynAta ajoyneuny
‘Amathole blstelet Municipality
‘conotdae emul Fal atrene e yar ene 8 wre 095

Cash Flow Statement as at 30 une 2016

oo “rea —
Fears ond ec as 8s ais

rcp
her eps 7015 36,0 sau
Prive os imag ema passant
Sunnis Ds0eo36e} eSES3Or| 513 06)
Fresca Bema “ronan “teawacsl —Pesears
Teter weet 2)

Tims passe) Cease] _CaeL a
atch ows hom open ace sigs sowesst —essens —soomas
as fiw om ovata sees
urease 2foaper, pra esp 5 Ganamam) yarsiome Use) PALATE
se nr a reper plan od re S tenen ieee seas aes
untae fete ste 5 moni oisew) §— prcetaon; §—_SeEnOHE)
‘remeron coe ester arate oo ena
irae rere cea wren Fem) aaron 78)
‘et ens ows com imeatng sites Tannen] awe) —Eserea erro
evr nts ig P95 SH aor 68) ria06ie) — abaaae
Anaee lene pans pets ausee ges
siete tows rn ances Taser Goes) wre
et eresetoetrean cash and ch guns aae7} §—suneeate —aesasom) snes

age