Submission requirements for the Adopted Budgets 2017/18 and beyond Presenter: Elsabé Rossouw| Director, Local Government Data Management | 13 June 2017

Submission of Documents, returns and Data Files 2

Reporting requirements for 2017/18 MTREF Documents (hard and soft copy) Tabled and Adopted budget containing A1 to A10 schedules Tabled and Adopted signed council resolution Tabled and Adopted Signed quality certificate Tabled and Adopted Service standards Tabled and Adopted IDP Tabled and Adopted SDBIP Tabled and Adopted A1 schedule in Excel (2.8 version and mSCOA vs 6.1) Signed Budget locking certificate mSCOA TABB and ORGB financial dataset PROR project description file Electronic returns (in old format) Audit returns for each of 3 audit years Budget returns

Budget related returns Due date: 20 July OSB – Statement of Financial performance (operating budget) Muncde_OSB_ccyy_Y.xls CA – Capital acquisition budget Muncde_CA_ccyy_Y.xls CFB – Cash flow budget Muncde_CFB_ccyy_Y.xls GSR – Grants and subsidies received Muncde_GSR_ccyy_Y.xls GSG – Grants and subsidies given Muncde_GSG_ccyy_Y.xls BS – Statement of financial position (balance sheet) Muncde_BS_ccyy_Y.xls SP – Strategic plan (IDP to budget) Muncde_SP_ccyy_Y.xls AM – Asset Management return Muncde_AM_ccyy_Y.xls

Audited outcomes Whenever received from AG CAAA – capital acquisition audit Muncde_CAAA_ccyy_Y.xls OSAA – operating audited Muncde_OSAA_ccyy_Y.xls BSA – balance sheet audited Muncde_BSA_ccyy_Y.xls CFAA – cash flow audited Muncde_CFAA_ccyy_Y.xls ACA – audited creditor analysis Muncde_ACA_ccyy_Y.xls ADA – audited debtor analysis Muncde_ADA_ccyy_Y.xls AMA – asset management audited Muncde_AMA_ccyy_Y.xls

mSCOA ORGB and PROR due dates Steps for verification ORGB accepted with no format errors (Green status) Segment analysis with 0 errors A1 schedule can be produced from dataset and matches budget document ORGB in green status by 23 June 2017 Clean segment test by 30 June 2017 Verification concluded by 29 September – for all historical audit outcomes and budget estimates

Verification process 7

Verification and alignment The verification process: Legal document Must align with legal document Must align to A1 schedule Must align to A1 schedule

What are we verifying? 6 of the 7 years on the A1 schedule 3 historical audit outcome years Current year latest adjusted budget 3 budget years A1 Summary up to A10 SA1 Repairs and Maintenance SA11 and SA12 Property rates SA13a Tariff detail SA14 Statistical Household costs SA22 Summary of Councillor and Staff Benefits SA23 Salaries, Allowance and Benefits per Councillor / Manager SA24 Summary of Personnel Numbers SA25 Budgeted monthly operating revenue and expenditure SA29 Budgeted monthly capital expenditure SA36 Detailed capital project budget SA37 Capital projects delayed from previous year SA38 Detailed operational project budget Budget and audit returns

Project description and IDP links PRTA, PROR and PRAD Submitted as an additional pipe delimited dataset with each budget submission Must contain 10 fields No fields may be empty except if latitude / longitude coordinates is not available. Then string must end with placeholders || Own project description fields will be truncated to 150 characters Layout is as follows: Muncde|YearEnd|PERIOD|Project GUID_nnnnn|MTSF Service Delivery Outcome (DROPDOWN LIST)|IUDF Integrated Urban Development Framework (DROPDOWN LIST)|Own Strategic Objectives|Individual Projects|GPS X Longitude in Decimal Degrees|GPS Y Latitude in Decimal Degrees

Project description and IDP links MTSF choices 01 Quality basic education 02 A long and healthy life for all South Africans 03 All people in South Africa are and feel safe 04 Decent employment through inclusive growth 05 A skilled and capable workforce to support an inclusive growth path 06 An efficient, competitive and responsive economic infrastructure network 07 Vibrant, equitable, sustainable rural communities contributing towards food security for all 08 Sustainable human settlements and improved quality of household life 09 Responsive, accountable, effective and efficient local government 10 Protect and enhance our environmental assets and natural resources 11 Create a better South Africa and contribute to a better Africa and a better world 12 An efficient, effective and development-oriented public service 13 A comprehensive, responsive and sustainable social protection system 14 A diverse, socially cohesive society with a common national identity

Project description and IDP links IUDF choices 01 Spatial integration 02 Inclusion and access 03 Growth 04 Governance

In-year reporting 13

Monthly submissions Due 10 working days after the end of each month Layout of each line in monthly dataset same as for TABB or ORGB Only a single period in dataset M01/M02/M03…….M10/M11/M12 Transactions summarised per reporting period No duplicate lines allowed Amounts must be rounded – no decimals Revenue submitted as negative / -

Monthly submissions (Debtors Age Analysis) Due 10 working days after the end of each month MunCde|YearEnd|Period|Custgrpcde|Itemcde|0-30Days|31-60Days|61-90Days|91-120Days|121-150Days|151-180Days|181Days-1Year|Over1Year|Total|ActualBadDebtsWrittenOffagainstDebtors|Impairment-BadDebtsi.t.oCouncilPolicy Muncde|2017|M01||1100|0|0|0|0|0|0|0|0|0|0|0 Muncde|2017|M01||1200|0|0|0|0|0|0|0|0|0|0|0 Muncde|2017|M01||1300|0|0|0|0|0|0|0|0|0|0|0 Muncde|2017|M01||1400|0|0|0|0|0|0|0|0|0|0|0 Muncde|2017|M01||1500|0|0|0|0|0|0|0|0|0|0|0 Muncde|2017|M01||1600|0|0|0|0|0|0|0|0|0|0|0

Monthly submissions (Creditors Age Analysis) Due 10 working days after the end of each month Muncde|YearEnd|PERIOD|Itemcde|0-30Days|31-60Days|61-90Days|91-120Days|121-150Days|151-180Days|181Days-1Year|Over1Year|Total Muncde|2017|M01|0100|0|0|0|0|0|0|0|0|0 Muncde|2017|M01|0200|0|0|0|0|0|0|0|0|0 Muncde|2017|M01|0300|0|0|0|0|0|0|0|0|0 Muncde|2017|M01|0400|0|0|0|0|0|0|0|0|0 Muncde|2017|M01|0500|0|0|0|0|0|0|0|0|0 Muncde|2017|M01|0600|0|0|0|0|0|0|0|0|0

Quarterly submissions Due 10 working days after the end of each quarter Borrowing Monitoring (external loans) Muncde|Yearend|Period|Bond/Loan|InstrumentNo|MunRefNo(max20chars)|StartDate(YYYYMMDD)|PlannedEndDate(YYYYMMDD)|Term(YorMorD)|TermValue|TotalPrincipalApproval|CouncilResolutionDate(YYYYMMDD)|LoanorGeneralFees|CommitmentorArrangerFees|Type|Raisedfor|Security|Source|Institution|Purpose|AmortizationStructure|typeofinterestorcoupon|Timingofpayment|%Rateperannum(2dec)|InterestorCouponpaidthisQrt|BalanceatbeginofQrt|DebtRepaidthisQrt|PrincipalaccruedthisQrt|BalanceatendofQrt Muncde|2017|Q1|B|1|830001680|19960118|20051231|Y|10|15000000||0|0|12|00|06|02|ABSA|05|02|01|02|0|0|0|0||0 Muncde|2017|Q1|L|1|83001050|20030331|20180630|Y|15|508741884||||07|03|06|03|DBSA|05|01|01|02|10.59|0|101748376|0|0|101748376

Quarterly submissions (BM) Layout for No loans / Bonds Muncde|Yearend|Period|Bond/Loan|InstrumentNo|MunRefNo(max20chars)|StartDate(YYYYMMDD)|PlannedEndDate(YYYYMMDD)|Term(YorMorD)|TermValue|TotalPrincipalApproval|CouncilResolutionDate(YYYYMMDD)|LoanorGeneralFees|CommitmentorArrangerFees|Type|Raisedfor|Security|Source|Institution|Purpose|AmortizationStructure|typeofinterestorcoupon|Timingofpayment|%Rateperannum(2dec)|InterestorCouponpaidthisQrt|BalanceatbeginofQrt|DebtRepaidthisQrt|PrincipalaccruedthisQrt|BalanceatendofQrt Muncde|2017|Q1|B|0|NO BONDS||||||||||||||||||||||| Muncde|2017|Q1|L|0|NO LOANS|||||||||||||||||||||||

Quarterly submissions (Investment monitoring) Due 10 working days after the end of each quarter Muncde|YearEnd|Period|InvestmentNo|MunRefNo(max20chars)|StartDate(YYYYMMDD)|PlannedEndDate(YYYYMMDD)|Investmentterm(YorMorD)|TermValue|CommissionPaid|CommissionRecipient(max40chars)|CapitalGuarantee(YorN)|Committed|InvestmentType|InvestmentGroup|InvestmentInstitution|TypeofInterest|TimingofInterestPayment|%InterestRateperAnnum(2dec)|InterestthisQrt|BalancebeginofQrt|WithdrawalsthisQrt|TopUpthisQrt|BalanceatendofQrt Muncde|2017|Q1|1|711|20150331|20150930|M|6|0||Yes|01|03|02|Firstrand|01|01|71.17|177443|10001949|-10179392||0 Muncde|2017|Q1|2|712|20150331|20150930|M|6|0||Yes|01|03|02|Firstrand|01|01|71.17|212931|12002339|-12215271||0

Quarterly submissions (IM) Layout for No Investments Muncde|YearEnd|Period|InvestmentNo|MunRefNo(max20chars)|StartDate(YYYYMMDD)|PlannedEndDate(YYYYMMDD)|Investmentterm(YorMorD)|TermValue|CommissionPaid|CommissionRecipient(max40chars)|CapitalGuarantee(YorN)|Committed|InvestmentType|InvestmentGroup|InvestmentInstitution|TypeofInterest|TimingofInterestPayment|%InterestRateperAnnum(2dec)|InterestthisQrt|BalancebeginofQrt|WithdrawalsthisQrt|TopUpthisQrt|BalanceatendofQrt Muncde|2017|Q1|0|NO INVESTMENTS|||||||||||||||||||

Focus Areas for Verification and Municipal money Contacts, CONTACTS and Contacts Update every quarter before S71 publication SA11 and SA12 Property rates Verify against budget documentation SA13a Tariff detail SA14 Statistical Household costs Complete all 3 statistical household sizes for ONE household only SA36 Detailed capital project budget SA37 Capital projects delayed from previous year SA38 Detailed operational project budget Ensure that project number and descriptions aligns with the dataset and project description file

Open discussion 22