FS192 Dihlabeng AFS 2019-20 unaudited_

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Dihlabeng Local Municipality

‘Annual Financia Statements fre yea" ended 30 June 2020

FINANCIAL STATEMENTS FOR
THE YEAR ENDED 30 JUNE 2020
Dihlabeng Local Municipality
sors F270 Serr tayo ene 20 nn 2320,

Index

“The reports nd sstemants sl oul below compre the anwal nari sstements presented othe provincia iglitre

Pause
‘inet ntrmation 1-4
Aesouring Offcars Reenonsblt:# and Aoprova fa
Statement of Financial Foeton iB
‘Stotement of Financial Pertermance “
‘Stetoment of Crago in Not Assets 6
(Caan Few Statement 16
Sislement of Comaaracr of udae! and Actua! Amounts ww
Acecunting Polos aes
Noes te he Annual Poni Satomerts ae
AppandicA. Schedule of cera leans co
coir Compention for Oezupatonal nus are Ore #3e3

one apis! Roplacerren Resere

oB8h Daveupment Banke South Atos

SAGMP ‘South Alia Statements of Goneraly Aczesied Acouving Practice
RAP enorny Recopninee Acecuning Prectco

name enaraly Aeaootee Meni Accounting Frectiow

ine reusing Dovelogrert “und

as Jrromaronal counting Stanieds

muro Josie of uniipal Finance Oars

was Intsmaioal Puc Sector Aceouming Standsres

ee Muni Entities

ec Marmperofthe Exxewive Counc

roy ‘Municip Finance Managutrent

mac unsiatfrastucture Grant Previously CMP)
Dihlabeng Local Municipality

ental Fnac Salers the yor onde 2 ure 220

GSENERALINEORVATION

dembors ofthe Execulve Mayors Commits:

counter UMahhder speon

CCounlie WA Makeer® INC tr cnr series

Goumeer WSU Hotkena Incr pubte wats and tl Govtpmen:

cone er Antennae MVC for coporate sevens

Caxneier SW Jacobs hic ferhnan sotenent eee econ
ceveerrert eratoutem

ccouneior 4 Tek NMC fer france

our ti tA Sempe {YN for 9%, peter nonce managemert
2nd menting

SeuncorNE Matas LHC for womes, cnleran,eeety and
aerate groups

rade of Leal Autor

cxaie 8

autor

‘advo General South At22

Bankers:

2BSABant

rane 502-233, -aosreceons

usleaned Office:

ance Pons Telephone: os ana 722

ules srmet Betrehen Fax [phone]

eminem eros

xml aderess:

Infagateny 0028

Page 1
Dihlabeng Local Municipality

‘nual Fina7tial Statement forthe year ended 90 une 2020

Huniival Manager:
tie Bupa Mola

‘Chol Financial Otier:
Pole Kr

Membor: ofthe Bihabens Local Munieipay,

ard No: coun
1 MrT | Mofokeng

2 Mena tn Te

5 rd Michaels

‘ MRD etaung

5 eT JNbembo

6 Me J Twale

7 ie Macickerg

5 Ie TWH Metckere

° WRF tokosna

10 Ms © J van Mlekere

" MrM 2 Shaval

ry wes M Radete

8 MoT Seekane

“ eT Teak

18 Waw ec Sempe

6 Mis $10 Jacobs

Nie ALRaknothule -tishwers
8 Nee NE Mabie

16 Mi StY Motekena,

Pa MePD Lengeabala

Publ Representatives Councillors
MisLUMatraiona Hie JK Rathee
Me M A Mela rs M A Moxoene
Ms ME Lektes ie HE Nokoena
Ms MF taabuya ir 7 Mottoung
NrGu Roots is 4 Roteung
MrP & eassere Mr asnngp0
Ne eM Mthomben
MrDL xaba ist Giphant

Page?
Dihlabeng Local Municipality

‘Annual Finan Stater on 0B yar ence 20.178 7920

Me MA Ketaung
Me 8 Wolmarans
Ma 2 Nrimande

Esceuive Mavor,

eure LU. linetoma

Sooaist
Councitr PE Lexgoabata

Mombors ofthe Budlt Commits

Mev Skaural Chatsereon
ra. MD Meteung Member
‘Nature of the entity

‘Tho rurily eis ved in terie 2Chapter 7 the Consus athe Repusie st Scuh Ais,

‘Relevant leisition
CCenstiui fthe Repu o South es

‘he ncn Te Ae (et No 28 of 1987)
Value Ado Ta At (Act Ne 880 1881)

Manklcl Sacre Ak ek 17 01908)

Marples tie 2000)
Mariigel Panriog ane Pacorance Management te. laions
iter Serio el cro 080987

eu At (tn 107 9 1967)

‘ayia Prepay Rata At (Act 08 208

keri a no ol 17

‘She Carson Lave Act Ace 9 0 1255)

Employer

iy AeA no 5 190)
Unemployment mane Act (et 2 90.0! 1985)

oso Coretine Enlil Ac Ai ce 75 91887)
Dihlabeng Local Municipality

Anal Financial Staernens fo the yea! onde 23 Jur

Dssser Mnageeet At fa 7 21 202)

Munipa Becta Act (Actne 27 of 2000}

rs Deratcton Acct m 2 of 1986,

‘Sop Chan Manscemont Ragan, 2
Colecive Agere
Inastusture nis

ALEC Leaks Ragultions

[APPROVAL OF FINANCIAL STATEMENTS:

tam rescersble fer the prepsemtion ofthese an-ual nari aatemeris, which ae set et en ages
1Bto3B%n era ct Seeie 123(1) ef tre Mur cipal Finanow Manage Act and when | nave agned
a behalf he kr cay

lowarses rd tenets of Councilors as dclesedin Note 29 and 30 af has

certly athe se
annual naa stalerierts are vitin the upper iis cfohe Farcwark ew aged in Sackon 219 of tne
Seesttation, read vat the Remuneration of Pubs Ofioe= Bearers Act and th tse of Previn
and Local Gove-nmen’s determination in secordarce wh this Ack

AL <

Ca es

Aeing Mumiopel noger “cine Final ce
Lagat engl Pale Kha

Paget
Dihlabeng Local Municipality
‘Annual Finanelal Statements for the year ended 30 June 2020

ACCOUNTING OFFICER’S REPORT

2a

INTRODUCTION

2079/20 bust

‘The eradication of backlegs and invosment in inresructure far asic werv ees ana growth
‘ioncmic gromth ane Sevelopment (hats sna'e¢ end ucates usta neDe obs

‘uiking ser rors scoure and more ssteincnia sommes

‘The ceepeniny of demecrecy

Financil vibity and management: of rescues

‘cating ard effective government

Instdvtoral saaacty and ans‘ometion

“To butge or improved serice esvery and then subsequently realising operations effeancy wi
Fearn ied that na delveraa.es ae aal'ed in asustanable manner, 93> been a huge challeras
during the 2019/20 tnarciel year

eee mierge of edcrascing nimted nasds wihin Ws consianls of rites fesqurers, fae
ae errs cnacge ir the way ive de Business tO ensue thal we sKtetch cul resources > the
maxerum

REVIEW OF OPERATING RESULTS

“Tne 2016/20 buceet of Dinlaneng Local Municipality was upproved by Courel lm May 2078,
General
Details of the 2070/20 aperai'g results and ciasiicaice of reveTue arc expen ae icles in

De oe anc a) Deromarce, graphical peser alin cf the apereting resus stewn In
the graph below

ending 30 June 2020 472 2s fells:

The oer operating ests ote
OPERATING RESULTS 2019/20
+ 000990
seooovan
son eco 00
soocovem
avec ovo anitsn

raavceoono)
Dihlabeng Local Municipality
“Annual Financial Statements forthe year ended 30 June 2020

[ T
coin | apes 0200900 | oa
Bugs Asstod
Hneao | zovn0 ‘udust
Description eon Eid R000 000
REVENUE
‘Operating weeeue forthe esr wooses | os5c00 apr | 73657
ege.cen | e368 125237
EXPENDITURE
‘peratg expense fr 2 year rom2| 07 corse | aaze | to1cts
Far valve agsemont x 16
lovee on epee of 52 s 16
‘pen Sin oes) es)
role assets ai?
2] ove Bae reer

-Tne ace! net exsendiure cf the Murcia relecs a decrease of 8.32% vine the acual revenue cf the
Munealty hes reraase by 4.77% in 2012/20

sl (970%) lseases and perats

Tre anges incre
(35) ahd Govern ant Grants (12%)

“Te lnrgee! nciease on excendture ozoued on 2ersnrel caste (Uf, rence sols (139%), deb
rosment (958) Buk Purchases (259) repaie and maiterance (257)
Dihlabeng Local Municipality
‘Annual Financial Statements for the year ended 30 June 2020

22 Oporating Revenue
‘The following grap indicate m gaidow of he largest cateyories of revesue

OPERATING REVENUE 2019/20

2%

{ et

4%

23 Operating expenditure

The graph he-cu iruietgs the break down por mar expenditure group.
OPERATING EXPENDITURE 2019/2020

iRe-munwration ef councilors
eaFinance costs
Debt impairmen:
ss Repay and maimenance
2% mbullepurchanes
Em a dearecinion

other expanses
Dihlabeng Local Municipality
‘Annval Financial Statements for the year ended 30 June 2020

Remuneration

“The cetua axpendture

uincraicn angxessee a8 n percerlage ofthe total expense shows 27
rae eam ar ae Laee 201818 03? 71% CTA. These figures have @ arge irvpas: on the
ong concurs capabiies of ine munipalty, Tha total remuneravon coast and the allecation of
Fe amtame ina “amurevaion p2ckegs diffe ‘rom rruriipelty Ye municigaty for example: tai
rere paunes ace mote censact nfensve whit ches night be more laeouT interes, ‘The trget for
Femenbrtion az perceniage of excendlure i 30%,

Besariniion ar) Ey
R00 R000

“Total opersing wxpenciure ae

“otal operating evene ere azs

Employee remueration oat

Pati: % of ol expand 22.71%

are: ee otal revere 37.38%

‘iniseereasa in remuneration 6956

PERSONNEL COSTS vs OPERATING
EXPENDITURE
000099200
200000000
eoon00w

490000009

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