Kwa Sani Municipality Budget 2012 / 2013 to 2014 / 2015 Version 1 SCHEDULE A ANNUAL BUDGET AND SUPPORTING DOCUMENTATION OF KWA SANI MUNICIPALITY March 2012 1
ANNUAL BUDGET OF KWA SANI MUNICIPALITY 2012/13 TO 2014/15 MEDIUM TERM REVENUE AND EXPENDITURE FORECASTS Copies of this document can be viewed: At reception with the municipal building The public library At www.kwasani.co.za
Kwa Sani Municipality 2012/13 Annual Budget and MTREF Table of Contents PART 1 – ANNUAL BUDGET .................................................................................................... 1 1.1 M AYOR ’ S R EPORT ................................................................................................................. 1 1.2 C OUNCIL R ESOLUTIONS .......................................................................................................... 1 1.3 E XECUTIVE S UMMARY ............................................................................................................ 2 1.4 O PERATING E XPENDITURE F RAMEWORK .................................................................................. 10 1.5 C APITAL EXPENDITURE .......................................................................................................... 13 1.6 A NNUAL B UDGET T ABLES - P ARENT M UNICIPALITY .................................................................... 14 2 PART 2 – SUPPORTING DOCUMENTATION .................................................................... 30 2.1 O VERVIEW OF THE ANNUAL BUDGET PROCESS ........................................................................... 30 2.2 O VERVIEW OF ALIGNMENT OF ANNUAL BUDGET WITH IDP ........................................................... 32 2.3 M EASURABLE PERFORMANCE OBJECTIVES AND INDICATORS .......................................................... 37 2.4 O VERVIEW OF BUDGET RELATED - POLICIES ................................................................................. 40 2.5 O VERVIEW OF BUDGET ASSUMPTIONS ...................................................................................... 42 2.6 O VERVIEW OF BUDGET FUNDING ............................................................................................ 43 2.7 M ONTHLY TARGETS FOR REVENUE , EXPENDITURE AND CASH FLOW ................................................ 53 2.8 C ONTRACTS HAVING FUTURE BUDGETARY IMPLICATIONS .............................................................. 58 2.9 C APITAL EXPENDITURE DETAILS ............................................................................................... 60 2.10 M UNICIPAL MANAGER ’ S QUALITY CERTIFICATE ........................................................................... 66 List of Tables Table 1 Consolidated Overview of the 2011/12 MTREF .............................................................................. 3 Table 2 Summary of revenue classified by main revenue source ................................................................ 4 Table 3 Percentage growth in revenue by main revenue source ................................................................ 5 Table 4 Operating Transfers and Grant Receipts ......................................................................................... 6 Table 5 Comparison of proposed rates to levied for the 2011/12 financial year ........................................ 9 Table 6 Summary of operating expenditure by standard classification item ............................................ 10 Table 7 Operational repairs and maintenance .......................................................................................... 12 Table 8 Repairs and maintenance per asset class ...................................................................................... 13 Table 9 2012/13 Medium-term capital budget per vote ........................................................................... 14 Table 10 MBRR Table A1 - Budget Summary ............................................................................................. 15 Table 11 MBRR Table A2 - Budgeted Financial Performance (revenue and expenditure by standard classification)............................................................................................................................................... 17 Table 12 MBRR Table A3 - Budgeted Financial Performance (revenue and expenditure by municipal vote) ............................................................................................................................................................ 19 Table 13 MBRR Table A4 - Budgeted Financial Performance (revenue and expenditure) ........................ 20 Table 14 MBRR Table A5 - Budgeted Capital Expenditure by vote, standard classification and funding source .......................................................................................................................................................... 21 Table 15 MBRR Table A6 - Budgeted Financial Position ............................................................................ 22 Table 16 MBRR Table A7 - Budgeted Cash Flow Statement ...................................................................... 23 March 2012 i
Kwa Sani Municipality 2012/13 Annual Budget and MTREF Table 17 MBRR Table A8 - Cash Backed Reserves/Accumulated Surplus Reconciliation .......................... 24 Table 18 MBRR Table A9 - Asset Management.......................................................................................... 25 Table 19 MBRR Table A10 - Basic Service Delivery Measurement ............................................................ 27 Table 20 IDP Strategic Objectives .............................................................................................................. 33 Table 21 MBRR Table SA4 - Reconciliation between the IDP strategic objectives and budgeted revenue .................................................................................................................................................................... 35 Table 22 MBRR Table SA5 - Reconciliation between the IDP strategic objectives and budgeted operating expenditure ................................................................................................................................................. 36 Table 23 MBRR Table SA8 - Performance indicators and benchmarks...................................................... 39 Table 24 Breakdown of the operating revenue over the medium-term ................................................... 44 Table 25 Proposed tariff increases over the medium-term ....................................................................... 44 Table 26 MBRR SA15 – Detail Investment Information ............................................................................. 47 Table 27 MBRR SA16 – Investment particulars by maturity ...................................................................... 47 Table 28 MBRR Table SA 17 - Detail of borrowings ................................................................................... 48 Table 29 MBRR Table SA 18 - Capital transfers and grant receipts ........................................................... 49 Table 30 MBRR Table A7 - Budget cash flow statement ............................................................................ 50 Table 31 MBRR SA23 - Salaries, allowances and benefits (political office bearers/councillors/ senior managers) ................................................................................................................................................... 52 Table 32 MBRR SA24 – Summary of personnel numbers .......................................................................... 53 Table 33 MBRR SA27 - Budgeted monthly revenue and expenditure (standard classification) ................ 55 Table 34 MBRR SA28 - Budgeted monthly capital expenditure (municipal vote) ..................................... 57 Table 35 MBRR SA29 - Budgeted monthly capital expenditure (standard classification) ......................... 58 Table 36 MBRR SA34b - Capital expenditure on the renewal of existing assets by asset class ................. 60 Table 37 MBRR SA34c - Repairs and maintenance expenditure by asset class ......................................... 62 Table 38 MBRR SA35 - Future financial implications of the capital budget .............................................. 64 Table 39 MBRR SA36 - Detailed capital budget per municipal vote .......................................................... 65 List of Figures Figure 1 Main operational expenditure categories for the 2012/13 financial year .................................. 12 Figure 2 Planning, budgeting and reporting cycle ..................................................................................... 37 Figure 3 Definition of performance information concepts ........................................................................ 38 ii
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