Siyathemba Local Municipality (Registration number

   

  

  











































 







 



 





















































 

  

                                      

 



  

  



  



    



   



 



    



   

 



   



 



   



  

 





 

       

     

     

     





    

    









      

      





  

  





















     

    

         

     

   

 







  

 





 

       

 

     

     











 

  

  











    

         

         





 

 





 

                    

  

  









  

  



 

  









  















   





 

 



















  

 





 

    

  

  





  

  











 

  

  





 

 

 







   

      

  







 

 





  

   







       



  

   





       



        

   

   

   

   

   

   























        

       

       

       

       

       







 



 

 

 

 

 

 























  

 

       



 



  

 



          



  



  



            



  

 



                                          



  

 



  



                  

 

                 



  

 

      

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                                  



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

  

                     

                  

             



             



  

 



          

 

     



                  



  

 

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                                                

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  

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                                    



  

 



   

       

       

  

   

   

             



  

 

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                                           

  

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                                             

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  

 

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               

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                       

  

                                            

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  

                                                 

  

                                        

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  

                                             

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  

                      

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  

                                       

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  

                                              

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  

                                    

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  

                 

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  

                                              

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  

                                          

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  

                                              

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  

                                                       

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  

                                            

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  

                                          

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  

                                        

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  

                                                

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  

                                                 

  

                  



  

 













  



   

















 







                                               

  

 

 



 



 





                       

  

  







  

  

  





       



 





 









    

      

  

  

 

 





   



  

  







   

   

   





  









    





     

     





     

     







      

      

      



     

     





  

 





    

    





  











    

   

   





   

   





   

   





   

   





   

   









     

    

    

    

    



  

  







    

   

   

   





  

  





     





        





   

  

  





    

  

  







  



   

  

  





   





 

               

              





















































































  

 



 

   





     







 



      



  

    











  

 







 

    





  





  

 



 

   



     

 

     

   

   

   

   

   

   

   

















   

      





 



   

   

   

   









      

   









   

   

   







   





   





  

 



 

   







      



 



      



   



 

 

 

     



 

    

   







    



  

    



   



 

   







 

  

 



 



    



  

 

 



 

 







   

  

 

  





 

 





         





  

 



 



       

       

       





    









   



 





  

  





  

  





 

 







    

   

 

 



  

 



 



  

            

  





 

 





     





 



 



 

  



         





         

         





  

 





       

       



 

     

     









  

  





   

   















   

 



  









  

 



 



          

          

          





  



   





  

  





  

 



 



     

    

    





                 





  

 



 



    

     

   

   





    

    









 

 





   

       

  

  





      

   





   

  

 



 



      

   

   

     

  

  





      

   

   

       

   







   

  

 



 



     

  

  





       

   

   





  













  

 



 



                   

                   

                   





    

    





     

         

 





      

      





  

 



 



     

    

    





    

    





   

   





  

  





 

 





      

     

  



  





 





  

 





  











 

 





  

  





             

             







  



  



 



  



 

 



             

  













  

 



 



    

  

  





      

      

      

      



                

 





  

    

      

     







  





    

   





  







 

      

     







 

    

     

  





 





 





 





 





  











 





  

 



 



        





  

 



 





  

          



   

 

 

       

       

       

      

      

 





  

 

 

 





         





  

  



                          

       

       

         

        

        





  

 





              

   

   

      

   

   

      

              



 



 

 

 











  

 





  

  

  







 

 

 







 

 









  

        

   

   

  

  





   

   





   

  

 





                     

  

  





   

   

    





    

    





    

  

 





 





   

 



         

 

         

 





 

 

 

   

 

   

 







           





 

 





  

 





                           





APPENDIX A SIYATHEMBA LOCAL MUNICIPALITY SCHEDULE OF EXTERNAL LOANS AS AT 30 JUNE 2016 EXTERNAL LOANS

Rate

Loan Number

Redeemable

Balance at 30 JUNE 2014

Balance at 30 JUNE 2015 Restated

Correction

Received during the period

Redeemed written off during the period

Balance at 30 JUNE 2016

LEASE LIABILITY 315SJ 4x4 loader CS533E XL Compactor Nissan 12 4X2N Printers - Nashua 1 Printers - Nashua 2

10% 10% 10% 10.50% 10.50%

Acc 82003555 Acc 82003806 Acc 82306558 Nashua 1 Nashua 2

01/02/2019 01/02/2019 01/06/2019 01/10/2015 01/11/2015

458 192 592 516 652 649 96 001 93 000

-

377 069 488 192 547 361 25 269 24 479

-

(89 529) (115 498) (116 558) (25 269) (24 479)

287 540 372 693 430 803 (0) (0)

Printers - Nashua 3 Printers - Gestetner (Fintech)

10.50% 10.50%

Nashua 3 Gestetner

01/09/2015 01/09/2015

70 500 120 001

-

18 557 31 586

-

(18 557) (31 586)

Total Lease Liabilities

1 799 358

-

1 512 512

-

(371 333)

0 (0) 1 091 036

TOTAL EXTERNAL LOANS

1 799 358

-

1 512 512

-

(371 333)

1 091 036

75

APPENDIX B SIYATHEMBA LOCAL MUNICIPALITY

Description

Investment Properties Investment Properties

Opening Balance R

ANALYSIS OF INVESTMENT PROPERTIES AS AT 30 JUNE 2015 Cost / Revaluation Accumulated Depreciation / Impairment Closing Opening Closing Fair Value Under Transfers to Additions Disposals Balance Balance Balance Adjustment Construction Inventory R R R R R R R R

Additions R

Carrying Value R

25 584 000

-

-

-

(2 986 000)

22 598 000

-

-

-

-

22 598 000

25 584 000

-

-

-

(2 986 000)

22 598 000

-

-

-

-

22 598 000

APPENDIX B SIYATHEMBA LOCAL MUNICIPALITY

Description

Intangible Assets Computer Software

Opening Balance R

Additions R

ANALYSIS OF INTANGIBLE ASSETS AS AT 30 JUNE 2015 Cost / Revaluation Closing Fair Value Under Disposals Balance Adjustment Construction R R R R

Accumulated Depreciation / Impairment Opening Closing Additions Disposals Balance Balance R R R R

Carrying Value R

1 427 193

28 632

-

-

-

1 455 825

18 936

7 152

-

26 087

1 429 738

1 427 193 0.00

28 632

-

-

-

1 455 825 0.00

18 936 -0.00

7 152

-

26 087 -0.00

1 429 738 0.00

78

APPENDIX B SIYATHEMBA LOCAL MUNICIPALITY

Description

Heritage Assets Heritage Assets

Total Asset Register

Opening Balance R

ANALYSIS OF HERITAGE ASSETS AS AT 30 JUNE 2015 Cost / Revaluation Closing Fair Value Under Disposals Balance Adjustment Construction R R R R

Additions R

1 226 200

-

1 226 200 0.00

-

550 794 270

2 439 866

`

-

Accumulated Depreciation / Impairment Opening Closing Additions Disposals Balance Balance R R R R

Carrying Value R

-

-

1 226 200

-

-

-

-

1 226 200

-

-

1 226 200 0.00

-0.00

-

-

-0.00

1 226 200 0.00

550 248 136.16

103 191 776

25 036 812

-

128 228 589

422 019 548

-

(2 986 000)

79

APPENDIX F SIYATHEMBA LOCAL MUNICIPALITY DISCLOSURES OF GRANTS AND SUBSIDIES IN TERMS OF SECTION 123 OF MFMA, 56 OF 2003 Grant Description

Balance 1 JULY 2015

UNSPENT AND UNPAID GOVERNMENT GRANTS AND RECEIPTS R

Correction of error

Restated Balance 1 JULY 2015

Grants Received

Operating Expenditure during the year Transferred to Revenue

R

R

R

R

Capital Balance Expenditure 30 JUNE 2016 during the year Transferred to Revenue R

R

Unspent 30 JUNE 2016 (Creditor)

Unpaid 30 JUNE 2016 (Debtor)

R

R

National Government Grants Equitable Share Municipal Infrastructure Grant Municipal Systems Improvement Grant Local Government Financial Management Grant (FMG) Integrated National Electrification Grant (INEP) Department of water affairs Department of Sports and Culture (Library) Expanded Public Works Programme Integrated Grant for Municipalities

50 128

-

50 128

24 220 000 15 654 000 930 000 1 875 000 1 500 000 2 066 894 1 370 000

24 220 000 930 000 1 875 000

-

-

-

1 000 000

-

1 000 000

Total National Government Grants

50 128

-

50 128

48 615 894

28 210 956

15 855 023

Local Government Sector Education Training Authority

-

-

-

80 233

80 233

-

Total Provincial Government Grants

-

-

-

80 233

80 233

-

50 128

-

50 128

48 696 127

28 291 189

15 855 023

1 185 956

12 158 129 630 000 2 066 894 -

3 495 871 870 000 234 172

-

-

-

-

4 600 043

4 600 043

-

-

-

-

-

-

-

4 600 043

4 600 043

-

3 495 871 870 000 234 172

-

Provincial Government Grants

Total

80