1. Gauteng Provincial Treasury: Head of Department
Gauteng Provincial Preliminary Expenditure for 2013 and Gauteng Treasury Spending
Gauteng Provincial Treasury:
Head of Department

2. Table of Contents
Provincial equitable share and conditional grant receipts and expenditure
Cash allocations
Ring-fenced funds
Summary of funds requested against budget
Summary of GPG Revenue Collections
Summary of GPG Expenditure (Preliminary outcome)
Recommendations
GPT Expenditure estimates (economic classification)
GPT Expenditure estimates (per programme)
GPT Non Financial Performance

3. Provincial Equitable Share and Conditional Grants Receipts YTD1 2 3
4=1-2
5=4/1
Period
National Treasury Transfers (ES, CG) per payment schedule
R’000’
Actual Funds Requisitioned by GPG Departments
Projected Expenditure
Variance %
First Quarter
17,556,667
18,731,840
17,502,367
-1,175,173
-6.69
Second Quarter
17,822,725
18,015,944
18,597,511
-193,219
-1.08
Third Quarter
17,733,301
20,275,470
18,566,358
-2,542,169
-14.34
Fourth Quarter
17,744,918
17,663,371
16,633,374
81,547
0.46
Total
70,857,611
74,686,625
71,299,610
-3,829,014
-5.40
Own Revenue
3,946,259 -
1.00
GRAND TOTAL
74,803,870
71,699,610
117,245
0.16%

4. Provincial Equitable Share and Conditional Grants Receipts YTD…
At year end, a total of R74.8bn was received by the province.
Of which R70.9bn was transfers from national in the form of equitable share and conditional grants, and
Own revenue collections by the province amounted to R3.95bn.
The preliminary outcome of GPG departments is at R71.7bn against national transfers. This means that without provincial own revenue, the province would have largely overspent.
An amount of R for Mass Sport and Recreation Grant under GDSACR was not transferred by the National Department of Sport and Recreation due to their internal challenges.
Provincial own revenue plays a significant role in funding the province.

5. Ring-fenced funds- end of March 2013
Vote
Departments
Infrastructure (Earmarked Equitable Share)
R’000’
Conditional Grants
Total 1
Office of the Premier - 2
Provincial Legislature 3
Economic Development 4
Health
388,202 5
Education
61,348 6
Social Development
4,019
4,021 7
Local Government and Housing
3,418
2,321
5,739 8
Roads and Transport 34
8,768
8,801
GMA (Gautrain Rapid Link Project) 9
Community Safety 10
Agriculture and Rural Development
2,310
286
2,596 11
Sport, Arts, Culture and Recreation
1,875 12
Finance 13
Gauteng Treasury 14
Infrastructure
36,166
2,196
38,362
TOTAL
45,947
464,998
510,945

6. Funds requested against budget - YTD
Vote
Department
Total Voted Funds
R’000’
Funds Requested Financial Year-End
Variance
Percentage Requested YTD 1
Office of the Premier
249,810
100% 2
Provincial Legislature
476,305 3
Economic Development
874,412 4
Health
27,191,294
27,191,594 5
Education
28,500,245 6
Social Development
2,543,918 7
Local Govt and Housing
4,737,125 8
Roads and Transport
4,138,957
GMA (Gautrain)
1,598,711 9
Community Safety
436,798 10
Agric and Rural Develop
517,659 11
Sport, Arts, Culture and Recreation
437,938
437,356
582
99.87% 12
Finance
1,333,265 13
Gauteng Treasury
238,610 14
Infrastructure
1,411,281
TOTAL
74,687,207
74,686,625

7. Net Interest payments/receipts on CPD
Net Interest Position- Comparative
Amount Q1
R’000’ Q2 Q3 Q4
Total YTD
Interest Paid -
Interest Received
44,527
44,779
41,079
47,105
177,489
Net Gain/Loss
Average CPD rate (Dr/Cr)
5.02%

8. Summary of Revenue collected
GPG Department
2011/12 FY collection (Audited)
Preliminary YTD (2012/13) Collection March 2013
Adjusted Appropriation (2012/13)
YTD (2012/13) Collection March 2013 % contribution
YTD Collection less Adjusted Appropriation
R'000 %
Office of the Premier
465
277
246
112.60 31
Economic Development
614,726
721,756
663,762
108.74
57,994
Health Department
449,362
476,961
471,551
101.15
5,410
Education
44,452
42,705
46,675
91.49
-3,970
Social Development
4,143
5,488
3,494
157.07
1,994
Local Government & Housing
20,074
13,135
5,317
247.04
7,818
Roads and Transport
2,283,758
2,459,790
2,406,856
102.20
52,934
Community Safety
13,781
20,609
12,681
162.52
7,928
Agriculture and Rural Development
838
1,631
1,566
104.15 65
Sport, Arts, Culture & Recreation
295
183
365
50.14
-182
Finance
2,572
2,308
1,813
127.30
495
Provincial Treasury
164,758
187,828
150,000
125.22
37,828
Infrastructure Development
15,636
13,636
15,000
90.91
-1,364
Total
3,614,860
3,946,307
3,779,326
104.42
166,981
Source: IYM March 2013 and Adjusted Estimates of Provincial Revenue & Expenditure 2012
Red Highlighted: Under collection as at end of March 2013

9. Summary of Collected Revenue
Total own revenue collection as at end of March 2013 amounted to R3.946 billion (This amounts to %).
The under collection is mostly from non revenue generating departments
The GPG has exceeded its adjusted appropriation by 4.42% and exceeded its targeted collection by R million.
Most of the GPG departments exceeded their 2012/13 financial year adjusted appropriation except GDE, DID and SACR that have under collected.
Major collectors performed as follows:
DED estimated to collect R million collected R million.
GDoH has collected R million or % of their estimate of R million.
DRT adjusted appropriation was R2.406 billion but managed to collect R2.459 billion or %.
GPT has collected R million or % of their adjusted appropriation. The Department adjusted upwards by R from a main appropriation of R

10. Summary of Preliminary GPG Expenditure
Department
Original Budget Allocation
Adjustments Increase/ (Decrease)
Adjusted Budget
Total Expenditure
Actual Expenditure (Against Adj Budget)
Outcome -
Under/ (Over)
R’000’ %
Office of the Premier
236,734
13,076
249,810
238,369
95%
11,441
Gauteng Provincial Legislature
455,000
21,305
476,305
465,232
98%
11,073
Economic Development
912,008
(37,596)
874,412
845,278
97%
29,134
Health
24,519,336
2,671,958
27,191,294
26,962,073
99%
229,221
Education
27,150,751
1,350,073
28,500,824
28,250,101
250,723
Social Development
2,490,492
53,426
2,543,918
2,525,066
18,852
Local Government and Housing
4,737,125
4,631,036
106,089
Roads and Transport
4,363,790
1,373,878
5,737,668
5,568,287
169,381
Community Safety
435,946
852
436,798
415,705
21,093
Agric. and Rural Development
493,976
22,503
516,479
516,853
100%
(374)
Sport, Arts, Recr and Culture
392,837
45,101
437,938
433,718
4,220
Finance
1,322,700
10,565
1,333,265
1,305,414
27,851
Gauteng Provincial Treasury
428,934
(190,324)
238,610
225,202
94%
13,408
Infrastructure Development
1,371,052
40,229
1,411,281
1,378,114
33,167
TOTAL
69,310,681
5,375,046
74,685,728
73,760,448
925,280

11. Summary of GPG Expenditure
The main budget was adjusted upwards by R5.4 billion, from R69.3bn to R74.7bn.
The increase was mainly for accrual payments in Health and ICS for GPG departments, and decentralisation of functions from Finance to GPG departments.
Preliminary expenditure is at R73.7bn, under spending by R925mil R500 million of the R925.3 million is commitments and invoices that could not be processed by the end of the financial year.
Gauteng Provincial Treasury received requests for rollovers from GPG departments amounting to R500 million which corresponds to R million available cash and has assessed the request as part of the established budget processes.
The difference of R425.3 million under-spending is just on paper because it is accounted for by suspense accounts, surrenders and BAS transaction processing rules which causes disjuncture between under-spending and available cash.

12. Summary of GPG Expenditure…
Almost all GPG departments are showing a slight under-spending which can be explained by commitments and invoices that could not be processed except GDARD which has overspent by R374 thousands
The total provincial wage bill was at R40.3bn, from which the province spent R40 billion, with R280.6mil remaining unspent.
Under goods and services: the province overspent by R528 million, mainly due to funding pressures in education and health;

13. 2012/13 Preliminary Infrastructure Expenditure
Department
Main Budget 2012/13
Adjusted Budget 2012/13
Actual Expenditure at end of March 2013
% Expenditure
Outcome
Vote 04: Health
84%
Vote 05: Education
104%
Vote 06: Social Development
95 426
97%
4 023
Vote 07: Local Government And Housing
99.8%
6 339
Vote 08: Roads And Transport
91%
Vote 10: Agriculture And Rural Development
4 000
10 000
10 337
103%
-337
Vote 14: Infrastructure Development
87 983
69%
39 380
Grand Total
96%

14. 2012/13 Preliminary Infrastructure Expenditure
Infrastructure budget was adjusted upwards by R million to R9.1 billion.
GDE budget adjusted upward by R340 million and DRT adjusted upwards by R439 million.
At the end of the financial year, an expenditure of R8.7 billion (96%) is recorded with an under-expenditure outcome of R370.7 million.
DoH, DRT and DID recorded a notable under-expenditure whilst the GDE, GDARD recorded an over-expenditure outcome

15. 2012/13 Preliminary Infrastructure Expenditure
In 2012/13 financial year, various alternative delivery initiatives were introduced including amongst the others;
utilisation of alternative delivery material and contracting approaches.
At the end of the financial year, an expenditure of R8.7 billion (96%) is recorded with an under-expenditure outcome of R370.7 million which is a marked improvement taking into account commitments and invoices that could not be accommodated by the end of the financial year.
There is a slight improvement on the alignment of planning with the budget cycle, however some projects and programmes have been affected by the long turn-around on SCM. Gauteng Provincial treasury is currently working a way to improve supply chain management processes for all the infrastructure departments.

16. 2012/13 Preliminary Conditional Grant Expenditure
Annual Grant Allocation
Adjustments Increase/ (Decrease)
Adjusted Annual Budget
Transfers from National
Amount transferred to Dept.
Total Actual Exp.
Actual YTD Exp.
Outcome (Over) / Under
R’000’
R’000 %
Agriculture and Rural Dev.
Comprehensive Agric. Support Prog.
48 016
12 458
60 474
100% -
Ilima/Letsema Projects grant
16 798
423
17 221
Land Care Programme
6 246
Education
Dinaledi Schools Grant
20 139
HIV & Aids (Life Skills Education)
29 147
19 525
67%
9 622
National School Nutrition Prog.
70 836
95%
32 060
Tech. Secondary Schools Recap.
25 000
23 524
48 524
39 312
81%
9 212
Health
Comprehensive HIV & Aids
3 922
Health Infrastructure
73 818
36 543
Health Prof. Train & Dev.
94%
40 163
Hospital Revitalisation
52%
National Health Insurance
31 500
8 068
26%
23 432
National Tertiary Services
88%
Nursing Colleges & Schools
12 480
7 702
62%
4 778
Social Sector EPWP Incentive
29 072

17. 2012/13 Preliminary Conditional Grant expenditure
Annual Grant Allocation
Adjustments Increase/ (Decrease)
Adjusted Annual Budget
Transfers from National
Amount transferred to Dept.
Total Actual Exp.
Actual YTD Exp.
Outcome (Over) / Under
R’000’
R’000 %
Local Govt. and Housing
Human Settlements -
100%
Infrastructure Development
Devolution of Property Rates
28 083
Sport, Arts, Culture and Recr.
Mass Sport & Recreation Participation
73 930
682
74 612
75 522
102%
-1 592
Community Library Services
56 452
1 010
57 462
55 877
99%
575
Transport
Provincial Roads Maintenance
13 284
Public Transport Operations
98%
37 823
TOTAL
93%

18. Preliminary Conditional grants Expenditure
Overall provincial grant funding was increased by R596mil from R15.6bn to R16.2bn.
A total amount of R15.2bn (or 93%) was spent at the end of the year.
The major under-spending was recorded in the department of Education, Health and Transport.
Treasury will conduct a deeper analysis on the performance of grants to also assist in finding ways to improve grant performance during the course of 2013/14.

19. Conclusions
The overall Q4 financial performance shows a general improvements in the management of finances in the province.
This level of performance shows the benefits from the cost-containment measures implemented.
The management of cash has significantly improved
Provincial Own revenue should furthermore be given priority in order to fund provincial imperatives

20. Gauteng Treasury Spending

21. GPT Preliminary Expenditure 2013
 PROGRAMMES
FINAL APPROPRIATION
R’000
ACTUAL EXPENDITURE
R ’000
VARIANCE
R ’000 (%)
Administration
63 019
59 768
3 251 (5%)
Sustainable Resource Management
95 284
85 341
9 943 (10%)
 Financial Governance
36 482
35 994
488 (1%)
Provincial Accounting Services
43 825
43 824
(0%)
TOTAL
(6%)

22. GPT Expenditure Estimates over the MTEF
 ECONOMIC CLASSIFICATION
FINAL APPROPRIATION
R ’000
ACTUAL EXPENDITURE
VARIANCE
Compensation of Employees 29
 Goods & Services
44 027
32 139
11 888
 Transfers & Subsidies
50 110
50 108 2
Capital
3 346
1 573
1 773
TOTAL
(6%)

23. GPT Non Financial Performance
Actual Achievement 2011/12
Planned Target 2012/13
Actual Achievement 2012/13
Deviation from planned target to actual achievement for 2012/13
Comments on deviations
New indicator
Develop, approve and implement security vetting strategy by 31 March 2013
100% of new employees were security vetted according to SSA guidelines before appointment for criminal record, citizenship, credit record and employment history.
The department was required to Implement the DPSA instruction to vet 100% of all new employees and Not develop a separate security vetting strategy as per the Target in the APP
N/a
Provincial Adjustment budget tabled in November 2011.
Table 1 provincial Adjustment budget in November
2 Provincial Adjustment budgets tabled at legislature in November 2012 and March 2013.
The tabling of March adjustment budget was to allocate funds that became available after the November 2012 adjustment.
N/A
New Indicator
Prepare and submit 4 IGR forum reports on Indaba, CFO’s, Debt, Grant and Internal Audit
3 IGR’s forum reports on Indaba, CFO’s, Debt, Grant and Internal Audit prepared and submitted.
Chief Financial Officers Forum and Municipal Finance Indaba for quarter 3 cancelled due to non-availability of key stakeholders.

24. THANK YOU