WC032 Overstrand AFS 2014-15 audited

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ORERSTRAND
— a

Overstrand Municipality
Financial statements
forthe year avded 30 June 2015
OVERSTRAND MUNICIPALITY
ANNUAL FINANCIAL STATEMENTS

lor the year ended 30 June 2015

APPROVAL OF THE ANNUAL FINANCIAL STATEMENTS

| am rasponsise fore presaration of these annual feria statements which ara sat
cut on pages 1 to 76, in corms af Socton 126(1}a} of the Munlclpal Financa
Management Act and which | have signee! an tishalf of the Municip,

4 corily that the selarioa, sllowances and benefts of Councils, loans made 0
Councilors, F any, and payments made to Councllos for less af alize, I any, as
disclosed in the rctes of thesa anal nancial stalen-ert ara within the pear tits of
the flamawork crvisaged in Saction 219 of the Constitution, read wih the
Remunaration af Puble Office Bearera Act and the Minister of Provincial and Lacak
Government's detemninsiian in accordanca with this Act

C
Munlolpal manager

Foshawald

98 November 2015
Overstrand Municipality

Feel Siero lore ye arnea 30 ue 2018

Index

Index Page
‘sszoment of ancl Pasion 2
‘Smioment of Francia Favimanas 3
St:ament of Changos Nel Assets 4
Cash Fow Sater 5
Semen of Gompansor ot Buoget and Aca rau, ea
Aegean tin Snenent s
-ecountng Potoe s0-28
Notes the ena 28-6
ogandee:

Aepandi Ae Sched of Eratal ane oy
Pepenate 3: Ane yi of Property Plant and Equipment m7
Anpandl C: Segmental enatyss Prose, Pun and Een n
psn D: Segmental Sietarent ol Fascia Paroxmeres 8
pean Et) fot eas Budge sRevenua and Expands os
Apoenae 2) Als wes gl ieuision of Pray, Pant na Equant 15
Apnendc F:Dictoaur at Lane and Sols lis oF Red Fees 16

anaperen: Ae
Fanaa tomers fa ihe ya! ei! 3 done 2018

Statement of Financial Position as at 30 June 2015

Figures Fand

Tales 9 oe
estos
Ascots
‘curont Bs
eventos no soaes7r0 ta,s91.199
CCrarsing leaea seat oamoe 761254
Fecalablee om exstangevansietene 1 gaes2se as.ronse8
‘VAT recsivable 1 RHB063 5.944.086
Seraurer cabins is samen mean 782
Lt neat H 1si0e 14785,
[Cash and cash agile 35 _snggan7ea _ eatsaats
7ea.4, 158 175; 400:578
Noo-Cutra Assets
Irvscmant rege 2 tsa.yensoo 169290 saa
Property 0 din 4 atea tet asa tao 74
a 5 arenas Bcu0cO?
ereage arose, 8 @smom sssrana
Lon teu rosivedos > Pes
RHO ST 3 HRTHT TO
Tota Assets 2.529508 000 4900,197108
Libis
Curent Lines
Borracings te 23835,188 2000.88
Franos les obligato 16 eosee aznze
Payable tom exchange tnuzoctons 22 aayenere examen
(Consume deporte 1 an7.5 97760405,
Eneloyae bal abligelon ® abate 2 lrarie
‘reper coral gan nd eine 17 Boman avaseae
Tee for aa 198.106 622
Non-Currat Lables
amoung 2 agggodars aRe.caneas
Fai tase ciation 4 50.398
Eneleyee beret ebiorion 8 so720g508 95,504,798
Proione _aseanaat 32001200
wo2.161.361Sea.70.4a8
“Tal inns 757325203 _ 665,107,008
Ne An Byrmasea07 Fit 080,100
Heusima covlopment ura 2anicd —_eneqeas
Deoumule srue a.ea.az.7ea 2618
Tota net asses ‘IT S6A707 221 090,100
Overstrand Municipality
Facil Steere ere yor ends 29 2098

Statement of Financial Pertormance

Fires Rad eis) B04 eal
Renato"
Rovers from axchange iransscions
Savon sages 23 sogmens ergoangne
Rental ec nd caipmert 9154551
Ineane to aneney srs 788,122
[eevent apart e760
hes msm ee apagase seeana7e
Intros esac 31 foezeena "Reman
“ola revenua tom exchange tensastion® 95 008507_ BABU
Revenue wom nowetctange ransactions
Prope res -penaiesinsosad ze Saris" sanaae
[overran rants and sucess 24 rrygauane 105925.182
ble santbudane an denabene es ‘Tgagnaes ‘Ya42eis0
Fina 2 ssaaoaar 17215728
“Tota revenue tam worexehengetansactions Tiaras "aa
“Tota revere Bea 0 SEE TRB ST 6A
Epenature
Employ esi 28 aso igiee) ese.2ensaa)
FRemsineation of zoraiora ap “eisased, agai
Depracaen an amartaton 88 qgaueatoas wsarnes,
Inpmant ons Reveal inion ern
anes east 38 ena 500) Gg 07.720)
Debt inne 50 eessieri lasso)
Moris (ieee) 13579 21
Bolepurcharae 98 (levBeaesa! 157.058269),
Conese areas 35 ‘yeeaz7aci) arenz00)
(ant an ui 5F (apcseaisl ole zee
General esporaoe 27 _qsence see) (1 7ste0)
Tost expend (ONOTEETEL (rE.0RE16)
paren apt (waz.017)@xart.75)
(Gar bss) on espasa of acai ar aitas Toreset CANT
Fa se sine 92 (eee 381 (oyer
(667154118 008.559)

Dele foe he ye
Overstrand Muntelpallty
Firaneal Sslamane forthe war anos 90 ra 2013

Statement of Changes In Net Assets

Figures n Rana

Taser Reams? —Teralnat
omoprion svpiue.— asets
‘un

‘paring halanco at 0 July 2:13 a8 proousty apes
Sesranta

Pie yoor adusinents

Blancs at 01 uty 2015 eaates™

angoa nr aoe

ati curausterthe yor

“rane a roms hows develoomant ne
‘Tonsferta tat calf nsianaa urd

Tote changes

(porn oot a Ut July 24a prov cusy reported
Pr yt agusinonte
Botance at 4 Jy 2014
{Eesii surlos Fert year

erat ronson vpn hid

tated?

Total hanger
Balance 290 June 2015

“yom aoe cana asp 205125012

TRB AAO SOR BRITE

seqnrares seaararie

SST FAR T_T TEESE

8 55 268 B01 80,108

cr

1711 (6

Ta erm srs]

SBA
Overstrand Municipality
Financial tstarens er lis yrr endo 8) Jana 2018

Cash Flow Statement

gues» Rand Teme 2508 Bora

(cash novs tom operating setts

Sale of 00 and sie s2i176355 a9 209.424
Grente Tigeayare 101867098
beest rome iqz2609 370,108
Nevarentin rove 1g 26¥tapmet und ad einen nd 1285158

Payprente
mpoyes oars rrsnoogeras (a4 dela
Sunnons hherseaane, s7ass.an
anos eae Maasaa71) | OeAT ET
‘oma peje (e6805,4801 57,730,476
(Fa4.az2210 (709 00.878

et ch hos Irom operating aotlen 98 T vaasoae079,119828

‘cashflows from investing actos

Purhase of saps plat and equipment 4 qneraqears Gesiaiers
rooted han ent a proce lant ard aque 2" 7stesce | earasae
Purana of irveetantpronary a raean
Proonde or aslo of veatmer opelp 3 sseacee

urease a srg tte sea “gare aco.
Proceeds or saloofhevaa exes ® aacecea
ovemort n fran gece assnsety sem ast
oeomont ong lar eustles agen agar
Net ssa ows fom invaling wees (WoT s6.575) (oa a7 209),
‘Seth flows from tancing actos

Diovement = ater el itt vemesse sepract0
avoment > finea oases pacts aR)
Net caah tows for tnancing setae Ta883,163 Pe, 900.205
Net increape(decrease}in cash sed eathaqulaients ansza268 (096qe00)
‘Seah and cosh aquateng a ho bogirin sire yasr FerepaS 64347296
‘Gren and cash equbeenta a Ihe endothe year 15 Tyonsesras _e068896
Overstrand Municipality
Fanaa Stemenis ae yor ended 3) done 2016,

Statement of Comparison of Budget and Actual Amounts

See sessea7a —sonomnena 7AM) wk
Dterneane erearom SEARED phase a
Tostwanee rom onmne ——Siasra360 PRI] REARBY—-ST
Peat le wentore ssostesis -ageroa's on
Prone ae pnaies in toate Nemae een ae
Gharmanaamecicsce — Seeeeaae— Lucgaak TB7VETRD agaragon EROS,
Pobiscowiuieewdasore —Btadoae sane) 201000 vase
Free Faas soatnace— msrS00) elon
Tebtemuaten seneictnas —EABSH STARA RENT? RMT ATES
oa veverue Sa TTR aR RRS TR,
expenctne
rego eae magsnnse) — cueners MAB TIBSH aTatesee — BeETABT se
Forres 2 tus asa (asin pinass, aMOe
Becton snare agensar, —aanuras (ONSET) eane or ANNO
ema + “pore warrawy 54
Fence ee evento on.ga SION Haun ARSE
Da rosin feedapone; @27ezano wingus
stole wirneen “Tansee 70818) jesen es ese
Fa esa venseager irsadszes) sepanmacn eats Sy
Comaateasoices arosauzn lasirorzel “esaeracny ASS)
Stans an suns id re a sr7ass) eumnauny ts}
Bera epee inane: elon Saene ‘crt be
‘ota oxpenture eEDSE A) OTARANs wna _w\oraaTeh aaa
parang seen ‘GRaana| Teka — Sasa} GomsaOTs| —TramaREE
Copal ee reo eamce “Tgesaut” "TBA se
Fate aicirene same am EI) se
Te Teasing) Ta
Dat ono tation ales AREA aa. Tr Tears
‘anal dmountonCompetee Ga Tie38, (ESTED) (EA | (SSRIS) SATE
Overstrand Municipality

Statement of Comparison of Budget and Actual Amounts

Tipwalae Rhsirawe Fala aalenaes Hae, — Ranma
geod
ah oae insens samarai _soaonns —scastessasses7 Se

Ta ABSIESNS —aaeaah ns TSA

asstasmo —eaprounn 7400
part reason amare Snr gaan ese | (ane. 8aL
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Tl ascte Eo EEE

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cue ase sans sees "

Presson risoisvo_daraaea 6108802 areata ONATOIA)e
Tae? (Raw) eT ena aN

Basarge ee

Pos ce agen rr ars

Foprmastnan tones Do amamsw wreaesie

Sansone worsens assrsoa _toneress “teary eee
SOAS AAS STN eUR TSH RAST

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Tesi eat ESTOS PR ADEARE) ATUATRING 27564 7 BLARTY
Overstrand Municipality

Frero Stvaen orb ys” anne8 3 una 2018

Statement of Comparison of Budget and Actual Amounts

Tanah heart — FETE Ral Tae Tetons PAS ee
aurea * ‘Sm

Recs

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