Table Of ContentWATERBERG DISTRICT MUNICIPALITY
AUDITED ANNUAL FINANCIAL STATEMENTS
FOR THE YEAR ENDED
30 JUNE 2015
| am responsible for the preparation of thesa annual financial statements which are set
‘out on pages 1 fo 60, in terms of Section 126(1) of the Municipal Financa Management
‘Act and which I have signod on behalf of the municipality.
| cerity thatthe salaries, allowances and benefits of Counciors as disclased in not 24
of these annual financial statements ara within the upper Inite of the Famework
‘envisaged in Section 219 of the Constiulion, read with tha Remuneration of Public
Office Bearers Act, the Minister of Provincial and Lacal Government's determination in
‘2ccordance with this Act and Government Notice R243 of Govemment Gazette 38608
dated 25 March 2016.
| have complied with the disclosure requirements in terms of section 122 to 126 of the
‘Municipal Finance Management Act, NO 86 of 2003,
wit MAB ~— are (ELS
MUNICIPAL MANAGER,
WATERBERG DISTRICT
MUNICIPALITY
AUDITED ANNUAL
FINANCIAL STATEMENTS
2014/2015
TCI arteckecsy
District Municipality
on the Go for Growth
INDEX
‘The reports and stsfomenis net oun below comprise the annual fnancial statements:
coMTENTS
‘GENERAL INFORMATION
STATEMENT OF FINANCIAL POSITION
STATEMENT OF FINANCIAL PERFORMANCE
[STATEMENT OF CHANGES IN NET ASSETS
(GASH FLOW STATEMENT
‘TABLE At BUDGET SUMMARY
‘TABLE A2 BUDGETED FINANCIAL PERFORMANCE (REVENUE AND
EXPENDITURE BY STANDARD CLASSIFICATION)
‘TABLE 49 BUDGETED FINANCIAL PERFORMANCE (REVENUE AND
EXPENDITURE BY MUNICIPAL VOTE)
‘TABLE A4 BUDGETED FINANCIAL PERFORMANCE (REVENUE AND
EXPENDITURE)
‘TABLE AS BUDGETED CAPITAL EXPENDITURE BY VOTE, STANDARD
CLASSIFICATION AND FUNDING
‘TABLE A BUDGETED FINANCIAL POSITION
‘TABLE A7 BUDGETED CASH FLOWS
‘ACCOUNTING POLICIES
NOTES 70 THE ANNUAL FINANCIAL STATEMENTS
PAGE(S)
14-28
20-85
INDEX
‘The reports and statements eat cut below comprice the annual Mnanciastatoment:
CONTENTS PAGE(S)
APPENDIX A (1): ACTUAL VERSUS BUDGET (REVENUE AND
EXPENDITURE) *
APFENOIX A (2) ACTUAL VERSUS BUDGET (ACQUISITION OF
PROPERTY, PLANT AND EQUIPMENT) sr
UNAUDITED APPENDIX B: SCHEDULE OF EXTERNAL LOANS 58
UNAUDITED APPENDIX C: SEGMENTAL ANALYSIS OF PROPERTY, PLANT
AND EQUIPMENT s9
UNAUDITED APPENDIX 0: SEGMENTAL STATEMENT OF FINANCIAL
PERFORMANCE co
WATERBERG DISTRICT MUNICIPALITY
(GENERAL INFORMATION
Mornbers of the Cauncll
NR. Mogetlane: Mayor
1S. Lamola (rom 17 June 2015) ‘Speaker
MAD. Monama {until 8 June 2015) ‘Speaker
NS. Murumudl Chief whip
TA. Mashamaita {irom 17 June 2018) Member of the Mayoral Committes
KS. Lamola (until 16 June 2015) Member of the Mayoral Gommittes
Z Mosam Member of te Mayoral Commitee
HLML.S. Mogotsi Member of the Mayoral Commitee
8.8. Mhlanga Member of the Mayoral Comitioe
RZ Moeletsi Member ofthe Mayoral Committee
MLL. Morom! Member ofthe Mayoral Committee:
SM. Molekwa Member of the Mayoral Gommiliee
TM. Kekana ‘Souncllor
AF. Basson Councilor
FM. Masalesa Councillor
R.LR. Manoa Councilor
MN. Langa Counallor
CLL Kganyego Councillor
GB. Koadi Caunclior
LJ. Lebelo Gauneillor
Hi Ledwabe Councilor
PM, Meriangu Councilor
RL Mahieels Counelior
LS. Manameta Councilor
ME. Manganyl Gouneilar
NGM, Mojela Councilor
RN. Monene ouncitor
DP. Motiohenieng Councillor
LIN Aigweljana Couneillor
MP, Nyamah Councillor
M.D. Phokela. Councilor
RM, Redtebe Geuneillor
TE, Mokongena Gounettor
RE. Ramagale ‘Counellor
PA. Seruton Councilor
Md. Solokela Sourcior
Mi. Sekhu Councilor
MM. Moseamedi ‘Counellor
$1. Manals Councilor
8, Sikwane Councillor
Municipal Manager
MS. Mabotja
WATERBERG DISTRICT MUNICIPALITY
GENERAL INFORMATION
Chiet Financiat officer
NV. Laubscher (untl 20 June 201)
MAM. Mabusela (acting CFO from 1 July 2016)
Grading of me istrict Municipality
Grade 4
Auditors
Auditor - General
Bankers
Firet National Bank (until 30 June 2015)
‘ABBA Bank (from 1 July 2015}
Physical Adress
42 Hay Gwala Sect
Modimole
0510
Postal Address
Private Bag X1018
Madimalla
9510
Telephone Number
(014) 718 3300
Fax Number
086 621 6231
E-mail address.
-smabatagwatorbara aov.2e
WATERBERG DISTRICT MUNICIPALITY
note [an 204
R ®
Asters
Currntascet: Metre 6 295 060
‘Gach ant cath equatats + | J) e20se ose #2 498002
Taveras reste fan ean 2 iy a
Oke recevabiasttom nonexchenge Yonmaciors 3 126804 2490 980
Irwertory ‘ 1765 147300
Heit tomsnany vestments 5 | | siae0e 2 noo 8a
var recat, é sre 0m 3073242
Noe-ourent ase he or alo 7 = 18409
Non-cutrnt moots rire 5645 969
Non-curont reciaties «| [ons 4775,
Propet, planta uiment a | | evesen 4 en abt
Inangible anata wo | anase 2223 027
Total ast mere | Tee
useumes
Cornette 23970 690 so3m270
‘Trae and oer pation tom exchange ronsaeaene 11 | | 9250510 1 851855
er payables fam nor-sxchangetersecoore a2 | | 75se900 aveost7
Sonmimer deposte 8 00 200
Prowstne “ 106.975 seer
Unspent conianel gress weceps 13 | | sure 436 688
Cure porn freemen ah car ty 6 amare 455172
Curent pation af ag serve avr Iabiy "7 220789 22 7
Noncuront ates naman 15959 606
Retiemert neath za ticity ae | [21207104 17 068186
Leg sevice vars ey a | | 2arnze ‘980500
Tota tatitios er
Net sasess ia
ner asseTa
ses00700 439 834500
-Acsumulte eum an ane reserves [raster res 133694 9a
“Total net amotn Tas | “mae
efor to A Tables for a comparison withthe approved buxigat
WATERBERG DISTRICT MUNICIPALITY
‘STATEMENT OF FINANCIAL PERFORMANCE FOR THE YEAR ENDED 30 JUNE 2015
REVENUE
‘Ravenue trom exchange trancactions:
Service charges
Interest eamed - extemal investments
Interest eamed -outandmg receivables
Other income
Bad debts recovered
Revenue from non-axchange transactions:
‘Goverment and cther grants
Pulle costributons and donations,
‘Oenor galt
Gain on dlsposal of assole
Reevarsal of enpainnent oss on accate
Total Revenue
EXPENDITURE,
Employes releted costs
Retruneration of councilors
Pustvelrement heath care expenditure
Long-aervce award expenditure
Dopreciation and amerisaton
Impoirment of assls
Repais and rsiniensncs
Gontracted services
Ganeral xponsee
Project expenditure
Less on lgposal of Assets
Total Expenditure
1085 FOR THE YEAR
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WATERBERG DISTRICT MUNICIPALITY
CASH FLOW STATEMENT FOR THE YEAR ENDED 30 JUNE 2015
Note
‘CASH FLOW FROM OPERATING ACTIVITIES
Gash receipts:
Soles of goods and warvioas
Grants
Imerest received
‘Other receipts
Paymonts:
Employes costs
Suppliers
Project xpenditvre
Fe fighting expenditure
Vat
ther paymants
Nat cas flows from oporating acthiies 20
‘CASH FLOW FROM INVESTING AGTIVITIES
Purchase of property, plant end enuipment
Purcheee ofintangible aseats
rocoads on sale af ansoia
Proceeds from recovery of Investments
Decrease{Incraase) in hekt enmity Investments
(increase) / Decrease in lang form recaivables
Net cach tows from hivesting activities
Net increase In net cash ane! cash equivalents
[Net oral and eash aquivatenss at heginning of year
Net cash anc eash oquivatents at end of year a
2045 ota
R R
anes 1758 088
121705 924 ‘100 258 953
7188385 8116955,
405 159 aria
(68.250 578) {89 330 360)
(18 139 880} 412.297 092)
(e947 281) (23.370 105}
(18.008 570) 48 499 085)
2100088 (1422 782)
064 820) (6.008 874)
25 627 045 (6506 025)
(2039 400) (e990 279)
473505) (32.998)
498-450 10908
301 a2
fans 426) (7930 914)
: (20.000)
(8705 028) (14 063 683),
pena 90 21 548.708)
| etaze 092) (osed B00)
3050 082 436 042
