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

2. Submission of Documents, returns and Data Files2

3. 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

4. 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

5. 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

6. 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

7. Verification process 7

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

9. 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

10. 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

11. 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

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

13. In-year reporting 13

14. 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 / -

15. 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| Days| Days|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

16. 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| Days| Days|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

17. 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| | | |Y|10| ||0|0|12|00|06|02|ABSA|05|02|01|02|0|0|0|0||0
Muncde|2017|Q1|L|1| | | |Y|15| ||||07|03|06|03|DBSA|05|01|01|02|10.59|0| |0|0|

18. 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|||||||||||||||||||||||

19. 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| | |M|6|0||Yes|01|03|02|Firstrand|01|01|71.17|177443| | ||0
Muncde|2017|Q1|2|712| | |M|6|0||Yes|01|03|02|Firstrand|01|01|71.17|212931| | ||0

20. 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|||||||||||||||||||

21. 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

22. Open discussion 22