Annual Report for 2018/2019 Financial Year - McGregor Museum Public Entity

reportannual 2018-2019

McGregor Museum Provincial Public Entity Annual Report 2018 - 2019

Published in the Republic of South Africa by McGregor Museum (Display Section)

7 Atlas Rd Belgravia Kimberley 8301

PO Box 316 Kimberley 8300 South Africa

1 Annual Report for 2018/2019 Financial Year - McGregor Museum Public Entity

Content Index PART A: GENERAL INFORMATION 3

Foreword by the Chairperson 6

Chief Executive Offi cer’s overview 7

Statement of Responsibility and Confi rmation 8 of Accuracy for the Annual Report

PART B: PERFORMANCE INFORMATION 11

PART C: GOVERNANCE 21

PART D: HUMAN RESOURCE MANAGEMENT 26

PART E: FINANCIAL INFORMATION 29

Report of the External Auditor 30

Annexures to Financial Statements 37

2 Annual Report for 2018/2019 Financial Year - McGregor Museum Public Entity Part:A general Information

Public Entity’s General Information 4

List Of Abbreviations/Acronyms 5

Strategic Overview 9

Legislative And Other Mandates 9

Organisational Structure 10

3 Annual Report for 2018/2019 Financial Year - McGregor Museum Public Entity

PUBLIC ENTITY’S GENERAL INFORMATION

REGISTERED NAME: McGregor Museum

REGISTRATION NUMBER: N/A

PHYSICAL ADDRESS: 7 Atlas Street Belgravia Kimberley 8301

POSTAL ADDRESS: PO Box 316 Kimberley 8300

TELEPHONE NUMBER: 053 839 2700

FAX NUMBER: 053 842 1433

EMAIL ADDRESS: [email protected]

WEBSITE ADDRESS: www.museumsnc.co.za

EXTERNAL AUDITORS: Auditor-General

BANKERS: Standard Bank

COMPANY/BOARD SECRETARY: Not applicable

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LIST OF ABBREVIATIONS/ACRONYMS

AGSA Auditor-General of South Africa MEC Member of Executive Council BBBEE Broad-Based Black Economic Empowerment CEO Chief Executive Offi cer CFO Chief Financial Offi cer DEDAT Department of Economic Development and Tourism DSAC Department of Sport, Arts and Culture EPMDS Employee Performance Management Development System GRAP Generally Recognised Accounting Practice NDP National Development Plan PDP Performance Development Plan PFMA Public Finance Management Act TR Treasury Regulations MTEF Medium Term Expenditure Framework SMME Small Medium and Micro-Sized Enterprises SCM Supply Chain Management

5 Annual Report for 2018/2019 Financial Year - McGregor Museum Public Entity

FOREWORD BY THE CHAIRPERSON This submission is done in accordance with the provisions of the Public Finance Management Act, 1999 (Act 1 of 1999). It is our pleasure to present the Annual Report of the McGregor Museum to the Provincial Legislature for the financial year that ended on 31 March 2019.

Museum activities in South Africa are aligned to the National Development Plan (NDP), as prescribed, within the fourteen outcomes. We are expected specifically to help fulfil Government Outcome 14 - “transforming society and unitingthe country” by the achievement of equal opportunities, of inclusion and redress; and the promotion of social cohesion. We want to “honour and celebrate our collective heritage by promoting our diverse cultural identities” but also “promote our new museums and monuments and preserve existing ones to depict and preserve the heritage of our people”.

The McGregor Museum is a schedule 3C public entity, accountable to the Northern Cape Department of Sport, Arts and Culture (DSAC). The Board has a fiduciary responsibility towards the museum and is accountable for strategy development. It is further responsible for ensuring that management implements the approved Strategic Plan as well as the Annual Performance Plan.

The McGregor Museum serves the whole of the greater Kimberley and Frances Baard communities as well as the rest of the Northern Cape. It caters for all segments of local society, across different ages, interests and linguistic groups. It manages and administers large and very significant collections that constitute part of South Africa’s national heritage. It is the intention of the museum to ensure that these collections are properly conserved so that future generations can access them for research as well as aesthetic reasons. A specific focus has always been to make the McGregor Museum and its satellites accessible to communities, especially learners.

Although the museum was already listed as a Provincial Public Entity in May 2014, no additional funding was received to implement the legislative requirements of a listed entity meaning that the McGregor Museum has not yet become a fully operational entity and still receives support from its parent department in all Human Resource-related functions.

The Board continues to be concerned about the loss of skilled and specialist staff that has reached high levels at the Museum. This hampers the work of the Board as the Museum cannot operate according to its mandate if it lacks both financial and human capital. The McGregor Museum needs serious financial support not only to comply with the legislative requirements bestowed on a public entity but also to acquire staff with the skills and expertise needed to drive its strategic plan namely to conserve and promote our country’s heritage.

It is incumbent on this Board and the museum management to ensure our museums preserve our nation’s powerful memories and diverse histories, whilst also providing a welcoming medium for healthy dialogue, expression, knowledge generation and creative thinking. The Board, management and staff of the McGregor Museum remain committed, and continue to work creatively, despite minimal resources, to ensuring that our museums are relevant and accessible to all South Africans. Adequate funding is, however, essential in order to realise the significant potential of this institution and its substantial provincial and national assets

I would like to acknowledge the support given to this institution by the MEC of Sport, Arts and Culture and its parent department, the Department of Sport, Arts and Culture. The support of the Board members and museum staff is greatly appreciated. A word of thanks must also go to our external audit committee as well as numerous institutions, sponsors and donors who supported us over the past year.

______Mr K. Mathews Chairperson McGregor Museum Board Date: 31 May 2019

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CHIEF EXECUTIVE OFFICER’S OVERVIEW It is an honour to present the 2018/2019 annual report of the McGregor Museum. Our achievements during this financial year are indicative of the transformation that has taken place over the past number of years.

The Entity’s expenditure for the year under review amounted to R5 609 516 (R4 161 993 in 2017/18) which is 120.3% (91.3% in 2017/18) of the allocated expenditure budget of R4 664 773. During the financial year, the entity received a much needed R1 146 000 conditional grant from the Department of Economic Development and Tourism (DEDAT) for upgrades to some of its important tourist/heritage sites, including the Wildebeest Kuil Rock Art Centre; the McGregor Museum Sanatorium building and the Magersfontein Battlefield Museum.

As a museum we are tasked to conserve and preserve the national estate for posterity and to share the knowledge gleaned from our various collections with those we serve. Our numerous collections are not only valuable to the Northern Cape but also to the rest of the country and the world. This can be attested to by the many national and international researchers that visited the museum in this fiscal year.

Through partnerships with various national and international institutions the museum continued with a number of important research projects. Our archaeology and zoology departments have some longstanding collaborative research agreements with overseas partners including work revolving around the archaeological sites of Kathu and Wonderwerk Cave, co-ordinated by Michael Chazan from Toronto University in Canada and research into the Black-footed Cat, in collaboration with Wuppertal Zoo and Cologne Zoo in Germany. The continuation of the Black-footed Cat project has been made possible through the generous grants received from the International Society for Endangered Cats (ISEC), Canada and San Diego Zoo, USA. Our history department has consistently been involved with community outreach programmes, including a collaborative project with the Northern Cape Department of Economic Development and Tourism that will result in the development and publishing of tourist brochures for towns in the Karoo Hoogland region. The history department researched important historical events which resulted in four excellent temporary exhibitions opened this year. In all our exhibitions and publications, we have been well-supported by a willing and highly skilled art department

Audience development and education is one of the cornerstones of the museum’s mandate. Our delivery in this area is critical to ensuring audience development and providing access for our public to our educational resources across various platforms. To ensure access, specifically for those who lack the means to afford entrance fees, the museum implemented free entry to its main museum on Mondays.

The museum currently has 48 permanent staff members (including officials at district museums and excluding 6current vacancies) as compared to the 74 approved posts in 2008. The current budget and the numerous vacant defunded posts make it difficult for the museum to comply with various Public Finance Management and Treasury Regulation prescripts and hamper the institution in fully achieving its strategic goals. The lack of staff, especially front desk and cleaning staff, has forced museum management to close certain museums, opening only upon request. This situation leads to much frustration from tourists and tour guides. A further problem faced by the entity is the defunding of critical posts resulting in research and service delivery being compromised. The museum currently only has four professional scientists. Of the four remaining scientists, three will be retiring over the next 3 – 5 years.

The Museum’s main source of income is the subsidy received from the Northern Cape Department of Sport, Arts and Culture. The museum’s budget, strategic orientated goals and objectives are directly dependent on this subsidy and its functions are informed and regulated by this.

The entity incurred no unauthorised expenditure during the 2018/19 financial year but incurred fruitless and wasteful expenditure to the value of R8 023 and irregular expenditure to the value of R123 867. The fruitless and wasteful expenditure was due to penalties of two months on the copier contract termination. The irregular expenditure was due to the contracts with automatic renewal clauses not adhering to the requirements of extension of contracts. The entity’s growing procurement needs and the strict legislative requirements with regard to supply chain management (SCM) have placed a heavy burden on our SCM unit which consisted of one Senior State Accountant. This employee had to take care of the day to day running of the entire finance unit which consists of Supply Chain Management (SCM), Financial Accounting and Management Accounting. Due to this serious capacity constraint, it is very difficult to meet expenditure targets per quarter. The entity’s management appointed an Administrative Clerk on contract in March 2019 to provide support to the Senior State Accountant and Asset Manager.

Despite the museum’s success in generating income and securing donor funding to date, the entity struggles to sustain the funding of key programmes. As a result, the McGregor Museum has seen a significant and progressive drop in spending on core function activities such as conservation, exhibitions, and education and public programmes. Increasingly, delivery of our key mandate is not possible without donor support or partnerships.

Budget pressures from 2017/18 onwards arise as the museum cannot sustain its deficits by the continuous use of reserves.

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The reason that it is not sustainable to do so, is that the greater part of the reserves arose from the capitalisation of all fixed assets in 2013 and will be written down by annual depreciation charges in years to come, i.e. they are non-cash reserves, as is depreciation expense, which is not included in the operating budget.

The McGregor Museum will continue to strive to deliver services in its specialist disciplines which promote a greater awareness and appreciation of South Africa’s diverse cultural and natural heritage. Although challenging due to inappropriate and inadequate storage facilities for the Museum’s heritage collections, efforts will be ongoing to maintain collections at the highest possible standards, for the current and future benefit of all South Africans. Ongoing research on these diverse collections will continue to position the Museum both locally and internationally as a recognised institution of research excellence. Research also acts as a vehicle by which heritage collections and the treasures contained therein are unlocked and made accessible to all people, through topical exhibitions, displays and educational and outreach programmes.

In conclusion, I would like to thank the MEC for Sport, Arts and Culture, the Department of Sport, Arts and Culture, the McGregor Museum Board of Trustees, the external audit committee as well as Internal Audit, my colleagues and all stakeholders for their continued commitment and support.

______Ms S. Swanepoel Chief Executive Officer McGregor Museum Provincial Public Entity Date: 31 May 2019 STATEMENT OF RESPONSIBILITY AND CONFIRMATION OF ACCURACY FOR THE ANNUAL REPORT To the best of my knowledge and belief, I confirm the following:

All information and amounts disclosed in the annual report are consistent with the annual financial statements audited by the Auditor-General.

The annual report is complete, accurate and is free from any omissions.

The annual report has been prepared in accordance with the guidelines on the annual report as issued by National Treasury.

The Annual Financial Statements (Part E) have been prepared in accordance with the GRAP standards applicable to the public entity.

The accounting authority is responsible for the preparation of the annual financial statements and for the judgements made in this information.

The accounting authority is responsible for establishing and implementing a system of internal control that has been designed to provide reasonable assurance as to the integrity and reliability of the performance information, the human resources information and the annual financial statements.

The external auditors are engaged to express an independent opinion on the annual financial statements.

In our opinion, the annual report fairly reflects the operations, the performance information, the human resources information and the financial affairs of the public entity for the financial year ended 31 March 2019.

Yours faithfully

______Chief Executive Officer Date: 31 May 2019

______Chairperson of the Board Date: 31 May 2019 8 Annual Report for 2018/2019 Financial Year - McGregor Museum Public Entity

STRATEGIC OVERVIEW

VISION

To know and conserve our past and present for the future.

MISSION

The mission of the McGregor Museum is to research and conserve the natural and cultural history and diversity of the Northern Cape, and promote an awareness thereof through service excellence.

VALUES

• The values of the South African Constitution

• The Batho Pele principles

• Transformation by ensuring access, redress and objectivity

• Accountability and transparency

• Service excellence

LEGISLATIVE AND OTHER MANDATES

The legislative framework that guides the McGregor Museum is the Museum Ordinance No. 8 of 1975 and the Public Finance Management Act no.1 of 1999 and regulations issued in terms of the Act.

Every attempt is made to comply with legislation, regulations and prescripts. It should however be understood that a small entity such as this has to comply with the same legislative requirements as those receiving generous allocations from government. The human resources and fi nancial constraints the entity experience make it very diffi cult to comply.

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ORGANISATIONAL STRUCTURE

10 Annual Report for 2018/2019 Financial Year - McGregor Museum Public Entity Part:B performance Information

AUDITOR’S REPORT: PREDETERMINED OBJECTIVES 12

SITUATIONAL ANALYSIS 12

Service delivery environment 12

Organisational environment 12

Key policy developments and legislative changes 13

Strategic outcome oriented goals 13

PERFORMANCE INFORMATION BY PROGRAMME 14

Programme 1: To provide an effi cient and eff ective administration and support function 14

Programme 2: Enhancing the museum experience: Access and audience development 16

Programme 3: Collection development, maintenance and research of the cultural and natural heritage of the province 17

Revenue collection 19

Capital investment 19

11 Annual Report for 2018/2019 Financial Year - McGregor Museum Public Entity AUDITOR’S REPORT: PREDETERMINED OBJECTIVES The AGSA/auditor currently performs the necessary audit of the National Science week on 30 July 2018. Activities procedures on the performance information to provide were presented in the Lady Oppenheimer Hall and 74 young reasonable assurance in the form of an audit conclusion. The people were taken on special tours of the Museum. On 31 audit conclusion on the performance against predetermined August 2018 the Museum participated in MEC Mbinqo- objectives is included in the report to management, with Gigaba’s Thuma Mina outreach programme in Greenpoint. material findings being reported under the Predetermined Fifty-four Grade 10 & 11 learners of Greenpoint High School Objectives heading in the Report on other legal and regulatory were taken on special tours of the Museum focusing on career requirements section of the auditor’s report. guidance.

Refer to page 30 of the Auditors Report, published as Part E: Our Oral Historian, Mr Sephai Mngqolo, was invited to Financial Information. present a paper at the 2018 China-Africa Seminar on Intangible Cultural Heritage Conservation at Yunnan University in China 2. SITUATIONAL ANALYSIS (26 October – 5 November). Ms S. Swanepoel and Dr D. 2.1 Service Delivery Environment Morris each presented a paper at the launch of the Go Ghaap! Tourism route in Kuruman on 30 October 2018. Dr Morris Museum activity in South Africa is aligned with the National also presented a talk at the Inaugural Tourism Education Development Plan (NDP), as prescribed, with its fourteen conference held from 2-5 October 2018 and the Zoologist, outcomes. We are expected specifically to help fulfil Beryl Wilson, presented a talk on snakes at the Kimberley Government Outcome 14 - “transforming society and uniting Airport Safety Awareness campaign on 12 December 2018. the country” by the achievement of equal opportunities, of inclusion and redress; and the promotion of social cohesion. The Museum produced four brochures, including one to We are to “honour and celebrate our collective heritage by commemorate the 40th anniversary of the death of Robert promoting our diverse cultural identities” and to “promote Sobukwe, another in commemoration of the Nelson Mandela our new museums and monuments and preserve existing centenary commemorations and one in commemoration of ones to depict and preserve the heritage of our people”. We the centenary of the Battle of Square Hill and the role of the therefore seek, in all our activities, to ensure museums are Cape Corps during World War I. accessible, and to connect with as many people as possible in the Northern Cape and South Africa so that their lives can be The Museum hosted 253 researchers – 139 more than the enriched and they can benefit from our rich heritage. planned target and responded to 262 research queries – 118 more than the planned target. The McGregor Museum is one of only two multi-disciplinary research institutions in the Northern Cape. Its core functions, A total of 16 133 people visited the museum and its satellites research, conservation and outreach are hampered as a result of during the year. This is slightly less than the previous financial human and financial constraints. Despite financial challenges year but still more than the targeted number of 15 850. the museum managed to undertake many significant projects, including: The McGregor Museum delivers services in its specialist disciplines which promote a greater awareness and As part of commemorating the 40th anniversary of Robert appreciation of South Africa’s diverse cultural and natural Sobukwe’s death, a very successful Sobukwe exhibition heritage. Efforts to maintain collections at the highest opening was held on 10 May 2018. Judge Bernard Ngoepe possible standards, despite challenges due to inappropriate opened the exhibition and delivered the keynote address. and inadequate storage facilities, will continue. Ongoing Another highlight was the Nelson Mandela centenary research as well as new research, particularly that involving exhibition opened on 1 August 2018 in partnership with the oral history, will enable the museum to contribute to the NC Tourism Authority. The exhibition focused on Mandela’s promotion of heritage and to address the challenges facing footprints in the Northern Cape before, during and after biodiversity. Research further serves as a vehicle by which being President of South Africa. A very successful exhibition heritage collections and the treasures contained therein are was opened on 8 November 2018 in commemoration of the unlocked and made accessible and relevant to all people, centenary of the Battle of Square Hill and the role of the through topical exhibitions, displays and educational and Cape Corps during World War I. The exhibition was held in outreach programmes. November 2018 to incorporate the centenary of the end of the First World War on 11 November 1918. With twelve (12) museums under its management, the McGregor Museum further plays a key role as a major A number of very successful outreach programmes were regional tourism resource. implemented by the museum, including: Lectures presented to Sol Plaatje University students on the role of the museum 2.2 Organisational environment curator in May 2018. Two programmes were held on 18 July 2018 as part of Mandela Day. The Mary Moffat Museum The museum is a national and international centre for research in Griekwastad distributed soup to the community and the that specialises in researching the cultural and natural heritage McGregor Museum took part in thr Department of Economic of the Northern Cape Province. It performs its conservation, Development and Tourism’s Mandela day programme. Forty research and educational functions against the background of learners from Tshepang Day Care Centre were taken on the international definition of a museum as a a special tour of the museum and enjoyed jumping castles and lunch on the museum lawns. The museum formed part 12 Annual Report for 2018/2019 Financial Year - McGregor Museum Public Entity

non-profit making, permanent institution in the service of in museum practice. society and of its development, and open to the public, which acquires, conserves, researches, communicates and exhibits, Three vacant funded Museum posts were advertised in February for purposes of study, education and enjoyment, material 2019 and will hopefully be filled during the new financial year. evidence of people and their environment, Non-filling of funded vacancies is placing additional pressure on the entity and service delivery is seriously compromised as The McGregor Museum performs its conservation, research and a result. educational functions in a broad spectrum of disciplines in the Natural and Human Sciences. The following capacity and other constraints influenced the development of the 2018/19 Annual Performance Plan: The current budget and the numerous defunded vacant posts • Current critical shortage of specialist staff as a result of the make it difficult for the museum to comply with various Public systematic defunding of posts by the Department of Sport, Finance Management and Treasury Regulation prescripts and Arts and Culture. Low salaries (when compared to the hamper the institution in fully achieving its strategic goals. The market place) and scarcity of qualified specialists make it lack of staff, especially front desk and cleaning staff, has forced difficult to retain and attract specialist staff with appropriate Museum management to close certain museums and open only experience. upon request. This situation leads to much frustration from tourists and tour guides. • A lack of exhibition and appropriate collections storage space. The Museum currently has 48 permanent staff members (including officials at district museums and excluding 6 current • When considering the targets for each of the strategic funded vacancies) as opposed to the 74 approved posts in 2008. objectives listed in Section 2.4 and 3 below, it should be It is currently staffed by employees seconded from the Northern noted that, due to limited financial resources and human Cape Department of Sport, Arts and Culture as well as by capacity available to the McGregor Museum, these will not employees appointed by the Board of Trustees on a contract or necessarily increase over time. For many of the projected casual worker basis. As the Museum Board does not currently targets set, it is believed that Museum personnel and other have control over staffing matters it has led to the defunding of resources are being used to full capacity. Notwithstanding, critical vacant posts, including that of critical professional posts the Museum will strive to maintain or improve upon this at the Museum, i.e. the posts of Anthropologist, Botanist, Stone standard of performance but in order to improve significantly, Age Archaeologist and Librarian. A further specialist post that of additional resources, both human and financial, are essential. Principal Human Scientist, became vacant when Ms Swanepoel was appointed as CEO on 1 September 2017. 2.3 Key policy developments and legislative changes The Museum currently only has four professional scientists. Of the four remaining scientists, three will be retiring over the next The entity is in the process of developing its own policies. To 3 – 5 years. The entity has requested assistance from its parent this end, the Museum Board approved five new policies in this department with a skills audit of all personnel in order to identify financial year: Fraud prevention policy; Internal Control policy; training needs in these critical areas. Museums, as knowledge Investment policy; Disaster Emergency and Recovery policy, and memory institutions, are reliant on the quality and continuity and a Business Continuity Plan. of staff to accomplish the complex and specialized tasks inherent 2.4 Strategic Outcome-Oriented Goals

Strategic Outcome-Oriented Goal 1 To provide an efficient and effective administration and support function.

To provide strategic direction for the Entity as well as effective and efficient human Goal Statement resource management, financial management and general support services to ensure organisational efficiency and good governance.

Strategic Outcome-Oriented Goal 2 Enhancing the museum experience: Access and audience development.

To increase access to the museum’s collections in the fields of natural and cultural history Goal Statement through diverse and engaging educational programmes and exhibitions.

Collections and Research: Development and preservation of collections as a lasting Strategic Outcome-Oriented Goal 3 national resource reflecting our South African Heritage.

To manage the collections to the highest standard, to enable growth and research that Goal Statement generate new knowledge and insights about natural and cultural history.

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3. PERFORMANCE INFORMATION BY PROGRAMME 3.1 Programme 1: To provide an efficient and effective administration and support function

Purpose: To conduct the overall management and administrative support of the museum.

Description: This programme incorporates strategies and plans related to (1) Human Resource (HR) Management; (2) Financial Management; (3) Facilities Management (4) Risk Management; and (5) Information Communication Technology.

Key performance indicators, planned targets and actual achievements Deviation Planned Actual from planned Actual Actual Actual Performance Target Achievement target to Achievement Achievement Achievement Comment on deviations Indicator 2018/2019 2018/2019 Actual 2015/16 2016/17 2017/18 Achievement for 2018/2019

The entity does not have the capacity or financial An unqualified 0 0 0 1 0 -1 resources to value all its audit opinion heritage assets as per Grap 103.

Percentage EPMDS assessments 100% 100% 100% 100% 100% 0 completed bi- annually Percentage EPMDS assessments 100% 100% 100% 100% 100% 0 completed quarterly for probationers Percentage of PDPs 100% 100% 100% 100% 100% 0 completed bi- annually Percentage of PDPs 100% 100% 100% 100% 100% 0 completed quarterly Number of financial policies and 0 3 6 3 3 0 procedures developed and reviewed Compile finance quarterly reports within 0 4 4 4 4 0 30 days after the end of the quarter Over-expenditure is Percentage of mainly due to prior expenditure year commitments and achieved as 100% 116.7% 81.2% 100% 120.3% +20.3% additional DEDAT planned per funding received during quarter the financial year.

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Deviation Planned Actual from planned Actual Actual Actual Performance Target Achievement target to Achievement Achievement Achievement Comment on deviations Indicator 2018/2019 2018/2019 Actual 2015/16 2016/17 2017/18 Achievement for 2018/2019 The achievement of this Review an target was made possible internal audit 0 1 1 1 1 0 with support from NC plan Provincial Treasury. Fully The achievement of this functional target was made possible 0 1 1 1 1 0 internal audit with support from NC committee Provincial Treasury. Implement and review a comprehensive 1 0 1 1 1 0 maintenance programme for museum sites Implement and review risk management 1 0 1 2 2 0 policy and risk register Implement and review disaster management 0 0 1 1 1 0 and emergency procedure

Ten (10) of the eleven (11) targets were met. The establishment of the internal audit and Audit Committee with the aid of the NC Provincial Treasury has strengthened good governance within the entity.

With no HR support staff the entity currently relies on its parent department (DSAC) for HR matters.

The entity received a qualification on heritage assets as it does not have the funds or capacity to value its heritage assets.

Strategy to overcome areas of under performance The entity will continue to engage with its parent department and the MEC for Sport, Arts and Culture to have a new Board appointed. Although DSAC had agreed that officials currently seconded to the entity will be permanently transferred to the museum with the full personnel budget from 1 April 2018, this will not take place yet as result of concerns raised by Office of the State Attorney that requires to be addressed first.

Changes to planned targets No in year changes were made to targets.

Linking performance with budgets 2018/19 2017/18 Actual (Over)/Under Actual (Over)/Under Budget Budget Programme 1 Expenditure Expenditure Expenditure Expenditure R’000 R’000 R’000 R’000 R’000 R’000 Compensation of 177 180 (3) 156 151 5 Employees Goods and 3,607 3,708 (101) 3,378 2,854 524 services Transfers and 81 81 0 81 81 0 subsidies Capital assets 212 716 (504) 384 212 172 Interest and rent 0 8 (8) 7 3 4 on land Total 4,077 4,693 (616) 4,006 3,301 705

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Note: Depreciation, impairment loss, profit/loss on sale of non-current assets and services-in-kind are not included above

The entity over spent by 15.10% on its programme 1 budget. Over expenditure is mainly due to prior year commitments and additional DEDAT funding received during the financial year.

3.2 Programme 2: Enhancing the museum experience: access and audience development

Purpose: • Attract people from diverse communities and increase access to collections and programmes. • Enrich and educate citizens to foster a museum-going culture.

Description: This programme incorporates strategies and plans related to exhibitions, education and public programmes.

Sub-programme: Exhibitions Strategic objective: Development and maintenance of permanent and temporary exhibitions at the various museums in order to respond to the needs of our diverse audiences.

Sub-programme: Education and public programmes Strategic objectives: • Enriching and enabling education and public programmes • Teacher enrichment • Reaching out: museum without walls

Key performance indicators, planned targets and actual achievements Deviation from planned Actual Actual Actual Planned Actual Performance target to Comment on devia- Achievement Achievement Achievement Target Achievement Indicator Actual tions 2015/2016 2016/2017 2017/2018 2018/2019 2018/2019 Achievement for 2018/2019 Number of new permanent/ 3 4 5 3 3 0 temporary exhibitions

Number of exhibitions 3 3 3 2 2 0 maintained

It is very difficult to estimate visitor numbers accurately. The estimated visitor Number of number was exceeded people visiting 17 305 16553 17 099 15 850 16133 +283 by 283, This was the facilities mainly as a result of better tracking of visitors to satellite museums. An additional brochure was made Number of possible through new/updated collaboration with 4 4 3 3 4 +1 brochures the NC Tourism developed Authority with regard to the centenary of Nelson Mandela.

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Deviation from planned Actual Actual Actual Planned Actual Performance target to Comment on devia- Achievement Achievement Achievement Target Achievement Indicator Actual tions 2015/2016 2016/2017 2017/2018 2018/2019 2018/2019 Achievement for 2018/2019 More outreach programmes could Number off be done on request outreach 27 17 21 11 17 +6 through collaboration programmes with other implemented stakeholders and at very little cost.

The Museum was able to exceed most of the targets set mainly due to collaboration with other stakeholders and at very little cost. As a result, the Museum was able to attract people from diverse communities and increase access to its collections and programmes in order to enrich and educate citizens and to foster a museum-going culture.

Strategy to overcome areas of under-performance No under-performance.

Changes to planned targets No in-year changes to targets.

Linking performance with budgets 2018/2019 2018/2019 Actual (Over)/Under Actual (Over)/Under Programme 2 Budget Budget Expenditure Expenditure Expenditure Expenditure R’000 R’000 R’000 R’000 R’000 R’000 Goods and 127 329 (202) 90 84 6 services Compensation of 0 9 (9) 0 0 0 Employees

Capital Assets 0 94 (94) 0 0 0

Total 127 432 (305) 90 84 6

The entity over spent by 239.94% on its programme 2 budget. Over-expenditure is mainly due to additional DEDAT funding received during the financial year.

3.3 Programme 3: Collections and Research: Development and preservation of collections as a lasting national resource reflecting our South African Heritage Purpose: • Knowledge generation through research to contribute to an educated and informed society. • Growth of collections through research, donations and purchases to present a representative heritage. • Conservation and management of McGregor Museum’s extensive natural and cultural history collections for present and future generations. • Creating access to collections for visitors through digitisation. • Creating access to collections for visiting scholars/researchers.

Description: This programme covers all aspects related to research and collections. The collections have been acquired over years and serve as an important comment on people and their environment in South Africa. Research contributes to an understanding of the scientific and historic development in South Africa.

Sub-programme: Collection maintenance and development Strategic objective: Research, development and maintenance of the cultural and natural heritage of the province through the curation and conservation of museum collections.

Sub-programme: Research development Strategic objective: Research, development and maintenance of the cultural and natural heritage of the province through research projects.

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Key performance indicators, planned targets and actual achievements Deviation from planned Actual Actual Actual Planned Actual Performance target to Comment on devia- Achievement Achievement Achievement Target Achievement Indicator Actual tions 2015/2016 2016/2017 2017/2018 2018/2019 2018/2019 Achievement for 2018/2019 Number of collections maintained and developed to build 5 5 6 6 6 0 representative collections of natural and cultural history Number of It is very difficult to researchers/ predict the number visitors hosted of researchers 100% 100% 100% 114 253 +139 as some visit the Museum without prior arrangement. Number of collections 5 5 4 5 5 0 digitized % of cultural It is very difficult to research know how much time management it will take to complete projects/ impact 75% 86% 71.4% 75% 100% 25% one impact assessment. assessments Some take months to completed complete while others only take weeks. Number of peer-reviewed 3 2 2 2 2 0 research publications Number of An error in the other research 2018/19 Annual Per- publications formance plan resulted in the quarterly target of 5 not being aligned with the annual target 6 6 6 6 5 -1 of 6. The entity used the quarterly target as measure instead of the annual target which resulted in producing only 5 instead of 6 publications. Number of Oral history projects 0 1 1 2 2 0 undertaken Number of It is very difficult to queries answered predict how many 100% 100% 100% 144 262 +118 queries the Museum will receive during a specific year. Number of collaborative 2 2 4 4 4 0 research projects

The entity met nine (9) of the ten (10) targets for programme 3.

Strategy to overcome areas of under performance No under-performance.

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Changes to planned targets No in-year changes to targets.

Linking performance with budgets 2018/2019 2017/2018 Actual (Over)/Under Actual (Over)/Under Programme 3 Budget Budget Expenditure Expenditure Expenditure Expenditure R’000 R’000 R’000 R’000 R’000 R’000 Goods and services 431 357 74 461 216 245 Compensation of 30 63 (33) 0 30 -30 employees Capital assets 0 70 (70) 0 81 -81 Total 461 490 (29) 461 327 134

The entity over spent by 6.32% of its programme 3 budget. Over expenditure is mainly due to prior year commitments.

4. Revenue collection 2018/2019 2017/2018 Actual Actual Sources of (Over)/Under (Over)/Under Estimate Amount Estimate Amount revenue Collection Collection Collected Collected R’000 R’000 R’000 R’000 R’000 R’000 Donations, bequests and 12 367 (355) 12 13 -1 sponsorships Conditional Grant 150 692 (542) 150 86 64 Sale of goods and 509 536 (27) 588 541 47 rendering services Rental of facilities 129 144 (15) 209 46 163 and equipment Investment 160 241 (81) 80 264 -184 Income Proceeds of 0 116 (116) 0 37 -37 insurance claims Transfer payment 3,386 3,386 0 3,246 3,296 -50 Other income 319 142 177 272 162 110 Total 4,665 5,625 (960) 4,557 4,445 112

Note: Services-in-kind are not included above

The entity collected 20.58% more than the budgeted revenue. This over collection is mainly due to funds received from DEDAT as well as donations.

The entity’s main source of funding for its operations is by way of transfer payments from its parent department, augmented by outside funding it may receive for projects from local, national or international donors, as well as income earned from its own activities (e.g. entrance fees, renting of facilities, fees for professional services rendered, copyright fees, etc.), and investment income.

4.1 Capital investment

The entity procured 36 new tangible movable assets during the year. One hundred and twenty-four tangible and non-tangible assets were written off in 2018/19. This includes assets found to be unserviceable and obsolete.

To ensure that the entity’s asset register remains accurate, our supply chain management unit informs the asset management unit of any asset purchases on a monthly basis. Assets are then tagged and reconciled. Furthermore, a full asset verification exercise is conducted annually.

Although the museum received much needed funds from the Department of Economic Development and Tourism of R1 146 000 for infrastructure upgrades most of the museum buildings are over 100 years old and, as such, require extensive infrastructure maintenance estimated in excess of R10 million. Due to current limited resources, only minimal infrastructure maintenance can be done resulting in the systematic deterioration of historic museum buildings.

19 Annual Report for 2018/2019 Financial Year - McGregor Museum Public Entity

Most of the museum buildings are over 100 years old and as such require extensive infrastructure maintenance estimated in excess of R10 million. Due to current limited resources, only minimal infrastructure maintenance can be done, resulting in the systematic deterioration of historic museum buildings.

20 Annual Report for 2018/2019 Financial Year - McGregor Museum Public Entity Part:C Governance

Introduction 22

Portfolio Committees 22

Executive Authority 22

The Accounting Authority / Board 22

Risk Management 23

Internal Control Unit 23

Internal Audit And Audit Committees 23

Audit Committee 23

Audit Committee Members Qualifi cations & Attendance 23

Compliance with Laws and Regulations 24

Fraud and Corruption 24

Minimising confl ict of interest 24

Code of Conduct 24

Health Safety and Environmental Issues 24

Company /Board Secretary (if applicable) 24

Social Responsibility 24

Audit Committee Report 24

In Year Management 25

Evaluation of Financial Statements 25

Meeting with Members of Executive Council 25

Auditor General South Africa 25

21 Annual Report for 2018/2019 Financial Year - McGregor Museum Public Entity

1. INTRODUCTION Introduction Corporate governance embodies processes and systems by The Board is the accounting authority and is answerable to the which public entities are directed, controlled and held to MEC for Sport, Arts and Culture. It has financial oversight in all account. In addition to legislative requirements based on a public matters regarding the running of the entity. It has to oversee the entity’s enabling legislation, and the Companies Act, corporate strategic direction and objectives of the entity as received from governance with regard to public entities is applied through the the MEC for Sport, Arts and Culture. precepts of the Public Finance Management Act (PFMA) and run in tandem with the principles contained in the King Report The role of the Board is as follows: on Corporate Governance. • Hold, preserve and safeguard all movable and immovable Parliament, the Executive and the Accounting Authority of the property of whatever kind; public entity are responsible for corporate governance. • Receive, hold, preserve and safeguard all specimens, collections or other movable property placed under its care 2. PORTFOLIO COMMITTEES and management; The McGregor Museum appears before the Portfolio Committee • Keep a record of the property of the institution. for Education, Sport, Arts and Culture. Board Charter 3. EXECUTIVE AUTHORITY Quarterly Performance information reports are submitted to the The Board approved its charter on 29 November 2016. This Department of Sport, Arts and Culture. charter has not yet been fully implemented, due to the fact that the current museum board’s numbers have decreased substantially 4. THE ACCOUNTING AUTHORITY / BOARD as well as due to the low attendance at Board meetings. COMPOSITION OF THE BOARD Other Committees Designation Board or Task (in terms of No. of Date Date Area of Directorships Teams Name the Public Qualifications Meetings appointed resigned Expertise (List the (e.g: Audit Entity Board attended entities) committee / structure) Ministerial task team) Mr K. B.A. Hons MEC Chairperson 15/10/11 2 Mathews BED Appointee Mr D. Allen Friends of Member 15/10/11 B.ScQs the Museum Boktea 3 appointee Ms J. Ntwane MEC Appointee/ Member 15/10/11 0 Heritage consultant Mr M. B.A. degree MEC Setlogelo Member 15/10/11 Master of 0 Appointee Management Mr T. Thobeli B.A. degree in MEC Member 15/10/11 3 Social Science Appointee Mr C. N.C. Tourism Fortune Authority Africana Trust Friends of Sol Plaatje Member 20/05/2015 M.A. (History) the Museum Educational Trust 3 appointee St Cyprian’s Grammer School Board of Governors

Committees No committees were active during the 2017/18 financial year.

22 Annual Report for 2018/2019 Financial Year - McGregor Museum Public Entity

Remuneration of board members Board members received the following remuneration for attending board meetings.

Name of board No. of attended Allowance per day Total amount to be paid Mr. D. Allen 3 R2000.00 R6000.00 Mr. C. Fortune 3 R2000.00 R6000.00 Mr. T. Thobeli 3 R2000.00 R6000.00 TOTAL R18000.00

5. RISK MANAGEMENT The internal audit reviews performed for the financial year under The McGregor Museum public entity’s risk management policy review, were all in line with the approved annual audit plan and was reviewed on 28 March 2019. Its risk register is updated and are detailed in the Audit Committee Annual report. evaluated once per quarter. Due to capacity constraints, the entity currently forms part of its parent department’s Risk Management Internal audit findings were communicated timely and Committee. The entity’s risk management is further monitored management implemented measures to mitigate the risks. by the Audit Committee on a quarterly basis. Significant matters identified during the year were reported to the Audit Committee. 6. INTERNAL AUDIT CONTROL UNIT The entity is unable to put in place an internal audit control unit. AUDIT COMMITTEE Internal audit and audit committee functions are performed by Throughout the year under review, the Audit Committee operated Provincial Treasury. in terms of an approved Audit Committee Charter, which was the committee’s approved terms of reference. The audit committee 7. INTERNAL AUDIT AND AUDIT comprise of three external members and two internal members, COMMITTEES INTERNAL AUDIT all of whom are not employed at the Entity. The Northern Cape Provincial Treasury established the shared internal audit function. The function was setup under section The Audit Committee has, as part of its oversight responsibility 38(1)a(i) and section 76(4)(e) of the PFMA as a shared function on a quarterly basis, followed up on audit findings to ensure that for the Northern Cape Provincial Administration, and in terms of issues raised were addressed timely. paragraph 3.2.3. of the Treasury Regulations. The unit fulfills an independent assurance function. Further information relating to the Audit Committee, as required by the PFMA and Treasury Regulations is included in the Audit The internal audit unit follows a risk-based audit approach Committee’s Report, which is incorporated in the annual report in providing management and the audit committee with of the entity. assurance on the adequacy and effectiveness of governance, risk management, and internal control processes. The internal audit In terms of PFMA, section 77(b), an audit committee must is guided by an internal audit charter, approved by the Audit meet at least twice a year. In addition, Treasury Regulations, Committee and performs its functions as provided in the Public section 3.1.16, provides that an audit committee must meet at Finance Management Act (PFMA) and the internal audit charter. least annually with the Auditor-General. The audit committee met five times during the year in compliance with the PFMA The internal audit unit compiles a rolling three year risk-based and also met with the Auditor General. plan and prepares an annual plan after taking consideration of the risks facing the entity, strategic objectives, the entity’s mandate, The names of the members of the audit committee as well as audit issues and inputs by management. The audit committee the number of meetings attended by the members are tabulated approves the Internal Audit Plan for implementation. below.

Number of Internal If internal, position Name Qualifications or external Date appointed meetings in a department member attended Masters in Chairperson, 1. Mr. Kgoale Maja Business N/A 1/12/2017 – 30/11/2020 5 out of 5 External member Leadership (MBL) 2. Mr. Mava Dada CA (SA) External member N/A 1/12/2017 – 30/11/2020 3 out of 5

3. Mr. Velile Pangwa CA (SA) External member N/A 1/12/2017- 30/11/2020 5 out of 5

Bachelor of Chief Financial Commerce Officer: Northern 4. Mr. Roscoe Miller Internal member 1/12/2017-30/11/2020 5 out of 5 Honours Cape Tourism Accounting Authority Chief Director: Honours degree in 5. Mr. Daryll Christians Internal member Economic 1/12/2017 – 30/11/2020 4 out of 5 Education Development

23 Annual Report for 2018/2019 Financial Year - McGregor Museum Public Entity

In terms of the PFMA, section 77(b), an audit committee must meet at least twice a year. In addition, Treasury Regulations, section 3.1.16 provides that an audit committee must meet at least annually with the Auditor-General. The audit committee met four times during the year in compliance with the PFMA and also met with the Auditor General. 8. COMPLIANCE WITH LAWS AND First Aid for one official. REGULATIONS 13. COMPANY /BOARD SECRETARY The Public Finance Management Act, 1999 (Act No.1 of 1999), The Board does not employ a secretary. as amended, requires the Board to ensure that the McGregor Museum keeps full and proper records of its financial affairs. 14. SOCIAL RESPONSIBILITY The financial statements have been prepared in accordance with Social responsibility matters form part of our mandate and are the prescribed Standards of Generally Recognised Accounting addressed through our outreach and educational programmes. Practice (GRAP). These annual financial statements are based on appropriate accounting policies, supported by reasonable and 15. AUDIT COMMITTEE REPORT prudent judgements and estimates. The Audit Committee is pleased to present its report for the 9. FRAUD AND CORRUPTION financial year ended 31 March 2019. The Audit Committee has The entity in this financial year approved its own fraud prevention been functional throughout the financial year. policy. 15.1. REPORT OF THE AUDIT COMMITTEE FOR One employee was investigated for theft of state monies. Petty 2018/19 cash monies went missing in Quarter 3 of 2018/19. The incident The Audit Committee reports that it has compiled with its was reported to the South African Police Service and feedback responsibilities arising from section 51(1) (a)(ii) of the Public received indicated that the National Prosecuting Authority Finance Management Act and Treasury Regulation 3.1.13. The declined to prosecute due to a lack of evidence. Audit Committee also reports that it has adopted appropriate formal terms of reference as its Audit Committee Charter, has 10. MINIMISING CONFLICT OF INTEREST regulated its affairs in compliance with this charter and has Service providers used are vetted and none are used that have discharged all its responsibilities as contained therein and has any affiliation to staff. All supply chain management employees discharged all its responsibilities. signed a code of conduct. Possible suppliers are only selected from National Treasury’s Central Supplier Database (CSD). 15.2 THE EFFECTIVENESS OF INTERNAL CONTROL The entity does not have an Internal Control Unit responsible 11. CODE OF CONDUCT for the management of internal controls within the entity, due to The entity still adhered to its parent department, the Department capacity constraints. of Sport, Arts and Culture’s code of conduct in this fiscal year. The Audit Committee is satisfied as to the effectiveness of the 12. HEALTH, SAFETY AND ENVIRONMENTAL internal audit function during the year and that the internal audit ISSUES activity has to a large extent addressed the risks pertinent to the Health and Safety issues are dealt with by our parent department, entity. Our review of the findings of the Internal Audit work, the Department of Sport, Arts and Culture. Two museum which was based on the risk assessments conducted in the entity employees serve on our parent department’s Health and Safety revealed certain weaknesses, which were then raised with the Committee. The entity was, however, able to arrange training in entity. The following internal audit work was completed during the year under review, based on the internal audit plan 2017/2018:

24 Annual Report for 2018/2019 Financial Year - McGregor Museum Public Entity

15.2.2 THE FOLLOWING WERE AREAS OF management’s responses thereto; CONCERN: • Reviewed the entity’s compliance with legal and regulatory • Heritage Assets remains a challenge in the entity, due to provisions; and lack of funding available to appoint experts to perform the • Reviewed significant adjustments resulting from the audit valuation on the Museum’s behalf. 15.5 REPORT TO EXECUTIVE AUTHORITY • Supply Chain Management is a concern at the entity, due On a quarterly basis the audit committee writes a report to the to controls not in place in terms of contract management. Executive Authority which highlights the issues that needs Some contracts have been identified which had no end date attention or improvement within the entity’s performance. The or amount of the contract stipulated. Audit Committee will meet with the Executive Authority to apprise on the performance of the entity. • ICT have also been identified as a concern at the entity as backups of the software system, Sage, is not performed. The 15.6 AUDITOR’S GENERAL REPORT system did not reflect the accurate status of captured data, The Audit Committee concurs and accepts the conclusion of the which could result into overpayments. Auditor General Report on the annual financial statements, and is of the opinion that the audited financial statements be accepted • Audit of pre-determined objectives reflected discrepancies and read together with the report of the Auditor-General. identified in terms of some APP indicators that were not always aligned to quarterly performance reports and 15.7 CONCLUSION quarterly targets not adding up to the annual targets. The Audit Committee wishes to express its appreciation to the management of the Entity, AGSA and Provincial Internal Audit • Risk Management has been identified as a concern, as for the co-operation and information they have provided to fulfil its part of the Department of Sport, Arts & Culture Risk our mandate and enable us to compile this report. Management Committee and the committee is not seating.

• None appointment of the Board of Directors remains areas of concern.

• Risk management reflected that action plans to mitigate ______risks were not always implemented. K Maja Chairperson of the Audit Committee – McGregor museum Management has however developed a pragmatic action plan to Date: address the issues over a period of time. The Audit Committee monitored the implementation of the plan during the quarterly and audit committee meetings and implementation of its recommendations is in progress.

The internal audit activity also maintains combined assurance framework and plan which were developed in collaboration with the entity’s risk management unit and the Auditor General. The plan has been useful in ensuring that assurance is placed at all identified high risk areas, by the service providers

15.3 IN-YEAR MANAGEMENT AND MONTHLY QUARTERLY REPORT The Audit Committee takes note of the expertise, resources and experience of the entity’s finance function.

The entity has been reporting quarterly to Provincial Treasury and to the department of Sport, Arts and Culture, as is required by the PFMA. We had engagements with the entity’s management to provide clarity on completeness and quality of the quarterly reports during our quarterly meetings and officials of the entity were able to clarify areas of concern raised by the Audit Committee.

15.4 EVALUATION OF FINANCIAL STATEMENTS The Audit Committee has:

• reviewed and discussed the audited Annual Financial Statements prepared by the entity with the AGSA and the Accounting Officer for inclusion in the Annual Report ; • Reviewed the AGSA Audit Report; • Reviewed the AGSA’s Management Report and

25 Annual Report for 2018/2019 Financial Year - McGregor Museum Public Entity Part: D human resource Management

Introduction 27

Human Resource Oversight Statistics 27

26 Annual Report for 2018/2019 Financial Year - McGregor Museum Public Entity

1. INTRODUCTION 2. HUMAN RESOURCE OVERSIGHT The majority of employees are state employees receiving their STATISTICS remuneration from the Department of Sport, Arts and Culture. The entity’s staff complement is seconded from its parent depart- All HR matters are currently still being referred to the parent ment, viz. the Department of Sport, Arts and Culture. department. Posts are filled, or not filled, at the discretion of the Department. All staff performance and wellness matters are Due to staff shortages, the entity is compelled to employ contract dealt with by the parent department. and casual workers to supplement its workforce. Personnel Cost of Contract and Casual Staff Contract and Total Expenditure Personnel Personnel exp. as No. of employees Average personnel Casual personnel for the entity Expenditure (R’000) a % of total exp. cost per employee (R’000) (R’000) (R’000) 5610 252 4.5% 8 32

Personnel cost by salary band Personnel cost by salary band still resides with the parent department.

Performance Rewards Performance rewards still reside with the parent department.

Training Costs Training of personnel still resides with the parent department.

Employment and vacancies Programme 2017/2018 2018/19 No. of approved 2018/19 No of Employees 2018/2019 % of vacancies No. of Employees posts Vacancies Top Management 1 1 1 0 0% Senior Management 1 1 1 0 0% Professional qualified 8 8 7 1 12.5% Skilled 11 11 11 0 0% Semi-skilled 16 14 14 0 0% Unskilled 13 14 12 2 14.28% TOTAL 50 49 46 3 6.12%

The filling, or not filling of posts, still resides with the parent department. In 2008, the entity had 74 approved postsonits establishment (including officials at district museums). This has decreased annually as the parent department refrained from filling vacancies resulting in many critical posts eventually being defunded. Therefore, the table above is not in actual fact a true reflection of the vacancies in the entity. Critical posts such as the Museum’s botanist, anthropologist, librarian and archaeologist have been defunded. A further specialist post that of Principal Human Scientist, became vacant when Ms Swanepoel was appointed as CEO on 1 September 2017. Every effort has been made to fill funded vacancies.

Employment changes Employment at Employment at end of Salary Band Appointments Terminations beginning of period period Top Management 1 0 0 1 Senior Management 1 0 0 1 Professional qualified 8 0 0 6 Skilled 11 0 0 10 Semi-skilled 14 0 1 15 Unskilled 14 0 1 12 TOTAL 49 0 2 47

27 Annual Report for 2018/2019 Financial Year - McGregor Museum Public Entity

Reasons for staff leaving Reason Number % of total no. of staff leaving Death Resignation Dismissal Retirement 2 4% Ill health Expiry of contract Other Total 2 4%

Labour Relations: Misconduct and disciplinary action Nature of disciplinary action Number Verbal Warning 0 Written Warning 2 Final Warning 0 Dismissal 0

Equity Target and Employment Equity Status Levels MALE African Coloured Indian White Current Target Current Target Current Target Current Target Top Management Senior Management 1 Professional Qualified 1 1 Skilled 3 1 Semi-skilled 4 6 Unskilled 3 2 TOTAL 12 8 2

Levels FEMALE African Coloured Indian White Current Target Current Target Current Target Current Target Top Management 1 Senior Management Professional Qualified 2 3 Skilled 2 2 3 Semi-skilled 0 3 1 Unskilled 4 3 TOTAL 6 10 8

Levels DISABLED STAFF African Coloured Indian White Current Target Current Target Current Target Current Target Top Management Senior Management Professional Qualified Skilled Semi-skilled Unskilled TOTAL 0 0 0 0

28 Annual Report for 2018/2019 Financial Year - McGregor Museum Public Entity Part:E fi nancial Information

REPORT OF THE EXTERNAL AUDITOR 30

ANNUAL FINANCIAL STATEMENTS 37

29 Annual Report for 2018/2019 Financial Year - McGregor Museum Public Entity

Report of the auditor-general to the Northern Cape Provincial Legislature on the McGregor Museum

Report on the audit of the financial statements

Qualified opinion

1. I have audited the financial statements of the McGregor Museum set out on pages 37 to 79, which comprise the statement of financial position as at 31 March 2019, the statement of financial performance, statement of changes in net assets and cash flow statement for the year then ended, as well as the notes to the financial statements, including a summary of significant accounting policies.

2. In my opinion, except for the effect of the matter described in the basis for qualified opinion section of this auditor’s report, the financial statements present fairly, in all material respects, the financial position of the McGregor Museum as at 31 March 2019, and its financial performance and cash flows for the year then ended in accordance with Standards of Generally Recognised Accounting Practice (Standards of GRAP) and the requirements of the Public Finance Management Act of South Africa, 1999 (Act No. 1 of 1999) (PFMA).

Basis for qualified opinion

Heritage assets

3. The museum did not measure and recognise all items of heritage assets in accordance with GRAP 103, Heritage Assets for the current and prior year as the fair value has not been determined and heritage assets has not been recognised in terms of the nature of the assets. I was not able to determine the full extent of the understatement of heritage assets for the current and prior year as it was impracticable to do so. There was an impact on the surplus for the period and on the accumulated surplus.

Context for the opinion

4. I conducted my audit in accordance with the International Standards on Auditing (ISAs). My responsibilities under those standards are further described in the auditor-general’s responsibilities for the audit of the financial statements section of this auditor’s report.

5. I am independent of the entity in accordance with sections 290 and 291 of the International Ethics Standards Board for Accountants’ Code of ethics for professional accountants (IESBA code), parts 1 and 3 of the International Ethics Standards Board for Accountants’ International Code of Ethics for Professional Accountants (including International Independence Standards) and the ethical requirements that are relevant to my audit in South Africa. I have fulfilled my other ethical responsibilities in accordance with these requirements and the IESBA codes.

6. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my qualified opinion.

1

30 Annual Report for 2018/2019 Financial Year - McGregor Museum Public Entity

Emphasis of matters

7. I draw attention to the matters below. My opinion is not modified in respect of these matters.

Restatement of corresponding figures

8. As disclosed in note 24 to the annual financial statements, the corresponding figures for 31 March 2018 were restated as a result of an error in the financial statements of the entity at, and for the year ended, 31 March 2019.

Irregular Expenditure

9. As disclosed in note 29 to the financial statements, the entity incurred irregular expenditure of R123 867 during the year under review mainly due to non-compliance with supply chain management requirements. The total amount of irregular expenditure recorded in the annual financial statements at 31 March 2019 amount to R801 527 (2017-18: R677 660).

Significant uncertainty

10. With reference to note 22 to the financial statements, the entity is the defendant in a lawsuit. The entity is opposing the claim, as it relates to a heritage site. The ultimate outcome of the matter could not be determined and no provision for any liability that may result was made in the financial statements.

Responsibilities of accounting authority for the financial statements

11. The McGregor Museum Board, which constitutes the accounting authority is responsible for the preparation and fair presentation of the financial statements in accordance with Standards of GRAP and the requirements of the PFMA, and for such internal control as the accounting authority determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

12. In preparing the financial statements, the accounting authority is responsible for assessing the McGregor Museum’s ability to continue as a going concern, disclosing, as applicable, matters relating to going concern and using the going concern basis of accounting unless the appropriate governance structure either intends to liquidate the entity or to cease operations, or has no realistic alternative but to do so.

Auditor-general’s responsibilities for the audit of the financial statements

13. My objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with the ISAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

14. A further description of my responsibilities for the audit of the financial statements is included in the annexure to this auditor’s report.

31 Annual Report for 2018/2019 Financial Year - McGregor Museum Public Entity

Report on the audit of the annual performance report

Introduction and scope

15. In accordance with the Public Audit Act of South Africa, 2004 (Act No. 25 of 2004) (PAA) and the general notice issued in terms thereof, I have a responsibility to report material findings on the reported performance information against predetermined objectives for selected programmes presented in the annual performance report. I performed procedures to identify findings but not to gather evidence to express assurance.

16. My procedures address the reported performance information, which must be based on the approved performance planning documents of the entity. I have not evaluated the completeness and appropriateness of the performance indicators included in the planning documents. My procedures also did not extend to any disclosures or assertions relating to planned performance strategies and information in respect of future periods that may be included as part of the reported performance information. Accordingly, my findings do not extend to these matters.

17. I evaluated the usefulness and reliability of the reported performance information in accordance with the criteria developed from the performance management and reporting framework, as defined in the general notice, for the following selected programmes presented in the annual performance report of the entity for the year ended 31 March 2019:

Programmes Pages in the annual performance report

Programme 2 – Enhancing the museum experience 16-17

Programme 3– Research and development 17-19

18. I performed procedures to determine whether the reported performance information was properly presented and whether performance was consistent with the approved performance planning documents. I performed further procedures to determine whether the indicators and related targets were measurable and relevant, and assessed the reliability of the reported performance information to determine whether it was valid, accurate and complete.

19. I did not raise any material findings on the usefulness and reliability of the reported performance information for the following programmes/objectives:

 Programme 2 – Enhancing the museum experience  Programme 3– Research and development

Other matters

20. I draw attention to the matters below.

32 Annual Report for 2018/2019 Financial Year - McGregor Museum Public Entity

Achievement of planned targets

21. Refer to the annual performance report on pages 14 to 18 for information on the achievement of planned targets for the year and explanations provided for the under and over achievement of a number of targets.

Adjustment of material misstatements

22. I identified material misstatements in the annual performance report submitted for auditing. These material misstatements were on the reported performance information of Programme 3 – Collections and Research: Development and preservation of collections as a lasting national resource reflecting our South African Heritage. As management subsequently corrected the misstatements, I did not raise any material findings on the usefulness and reliability of the reported performance information.

Report on the audit of compliance with legislation

Introduction and scope

23. In accordance with the PAA and the general notice issued in terms thereof, I have a responsibility to report material findings on the compliance of the entity with specific matters in key legislation. I performed procedures to identify findings but not to gather evidence to express assurance.

24. The material findings on compliance with specific matters in key legislations are as follows:

Annual financial statements, performance reports and annual reports

25. The financial statements submitted for auditing were not prepared in accordance with the prescribed financial reporting framework, as required by section 55(1) (a) of the PFMA. Material misstatements of non-current assets and disclosure items identified by the auditors in the submitted financial statements were corrected, but the uncorrected material misstatements resulted in the financial statements receiving a qualified opinion.

Procurement and Contract management

26. Some of the contracts were extended or modified without the approval of a properly delegated official as required by section 44 of the PFMA and treasury regulations 8.1 and 8.2.

Other information

27. The accounting authority is responsible for the other information. The other information comprises the information included in the annual report. The other information does not include the financial statements, the auditor’s report and those selected programmes presented in the annual performance report that have been specifically reported in this auditor’s report.

28. My opinion on the financial statements and findings on the reported performance information and compliance with legislation do not cover the other information and I do not express an audit opinion or any form of assurance conclusion thereon.

4 33 Annual Report for 2018/2019 Financial Year - McGregor Museum Public Entity

34 Annual Report for 2018/2019 Financial Year - McGregor Museum Public Entity

Annexure – Auditor-general’s responsibility for the audit 1. As part of an audit in accordance with the ISAs, I exercise professional judgement and maintain professional scepticism throughout my audit of the financial statements, and the procedures performed on reported performance information for selected programmes and on the entity’s compliance with respect to the selected subject matters.

Financial statements 2. In addition to my responsibility for the audit of the financial statements as described in this auditor’s report, I also:  identify and assess the risks of material misstatement of the financial statements whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control  obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control  evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the McGregor Museum Board, which constitutes the accounting authority.  conclude on the appropriateness of the McGregor Museum Board, which constitutes the accounting authority’s use of the going concern basis of accounting in the preparation of the financial statements. I also conclude, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the McGregor Museum ability to continue as a going concern. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor’s report to the related disclosures in the financial statements about the material uncertainty or, if such disclosures are inadequate, to modify the opinion on the financial statements. My conclusions are based on the information available to me at the date of this auditor’s report. However, future events or conditions may cause an entity to cease continuing as a going concern  evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation

Communication with those charged with governance 3. I communicate with the accounting authority regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit. 4. I also confirm to the accounting authority that I have complied with relevant ethical requirements regarding independence, and communicate all relationships and other matters that may reasonably be thought to have a bearing on my independence and, where applicable, related safeguards.

35 Annual Report for 2018/2019 Financial Year - McGregor Museum Public Entity

McGregor Museum Annual Financial Statements for the year ended 31 March 2019 These annual fi nancial statements will be audited in compliance with the applicable requirements of the Public Finance Management Act 1 of 1999. Published 31 May 2019

36 Annual Report for 2018/2019 Financial Year - McGregor Museum Public Entity GENERAL INFORMATION

Country of incorporation and domicile South Africa

Legal form of entity Public entity established in terms of the Cape Museums Ordinance No.8 of 1975. The entity is a non profit entity and is focused on service delivery in the Northern Cape Province. The entity is listed in the PFMA as a schedule 3C Public Entity.

Nature of business and principal activities To research and conserve the natural and cultural history and diversity of the Northern Cape Province and promote an awareness thereof through service excellence.

Members K Mathews D Allen J Ntwane S Setlogelo T Thobeli C Fortune

Business address 2 Egerton Road Belgravia Kimberley 8301

Postal address PO Box 316 Kimberley 8301

Executive authority MEC of the Northern Cape Department of Sport, Arts and Culture

Bankers Standard Bank of South Africa

Auditors Office of the Auditor-General South Africa

Chief Executive Officer S Swanepoel

Level of assurance These annual financial statements will be audited in compliance with the applicable requirements of the Public Finance Management Act 1 of 1999. Published 31 May 2019

Relevant Legislaion Cape Museums Ordinance No.8 of 1975 Public Finance Management Act No.1 of 1999 Public Service Act No.103 of 1994 National Heritage Resources Act No.25 of 1999 National Archives Act No.43 of 1996 National Environmental Management Act No.107 of 1998 National Environmental Biodiversity Act No10 of 2004 Promotion of Access of Information Act No.2 of 2000 Copyright Act no.97 of 1978 Firearms Control Amendment Act No.28 of 2006

37 Annual Report for 2018/2019 Financial Year - McGregor Museum Public Entity

INDEX

The reports and statements set out below comprise the annual financial statements presented to the provincial legislature:

Index Page

Board of Members' Responsibilities and Approval 39

Board of Members' Report 40 - 41

Statement of Financial Position 42

Statement of Financial Performance 43

Statement of Changes in Net Assets 44

Cash flow statement 45

Accounting Policies 46 - 66

Notes to the Annual Financial Statements 67 - 79

38 Annual Report for 2018/2019 Financial Year - McGregor Museum Public Entity Board of Members’ Responsibilities and Approval

The members are required by the Public Finance Management Act (Act 1 of 1999), to maintain adequate accounting records and are responsible for the content and integrity of the annual financial statements and related financial information included in this report. It is the responsibility of the members to ensure that the annual financial statements fairly present the state of affairs of the entity as at the end of the financial year and the results of its operations and cash flows for the period then ended. The external auditors are engaged to express an independent opinion on the annual financial statements and was given unrestricted access to all financial records and related data.

The annual financial statements have been prepared in accordance with Standards of Generally Recognised Accounting Practice (GRAP) including any interpretations, guidelines and directives issued by the Accounting Standards Board.

The annual financial statements are based upon appropriate accounting policies consistently applied and supported by reasonable and prudent judgments and estimates.

The members acknowledge that they are ultimately responsible for the system of internal financial control established by the entity and place considerable importance on maintaining a strong control environment. To enable the members to meet these responsibilities, the board of members sets standards for internal control aimed at reducing the risk of error or deficit in a cost- effective manner. The standards include the proper delegation of responsibilities within a clearly defined framework, effective accounting procedures and adequate segregation of duties to ensure an acceptable level of risk. These controls are monitored throughout the entity and all employees are required to maintain the highest ethical standards in ensuring the entity’s business is conducted in a manner that in all reasonable circumstances is above reproach. The focus of risk management in the entity is on identifying, assessing, managing and monitoring all known forms of risk across the entity. While operating risk cannot be fully eliminated, the entity endeavours to minimise it by ensuring that appropriate infrastructure, controls, systems and ethical behaviour are applied and managed within predetermined procedures and constraints.

The members are of the opinion, based on the information and explanations given by management, that the system of internal control provides reasonable assurance that the financial records may be relied on for the preparation of the annual financial statements. However, any system of internal financial control can provide only reasonable, and not absolute, assurance against material misstatement or deficit.

The members have reviewed the entity’s cash flow forecast for the year to 31 March 2020 and, in the light of this review and the current financial position, they are satisfied that the entity has access to adequate resources to continue in operational existence for the foreseeable future.

The entity is wholly dependent on the Northern Cape Department of Sport, Arts and Culture for continued funding of operations. The annual financial statements are prepared on the basis that the entity is a going concern and that the Northern Cape Department of Sport, Arts and Culture has neither the intention nor the need to liquidate or curtail materially the scale of the entity. Although the board of members are primarily responsible for the financial affairs of the entity, they are supported by the entity's external auditors.

The external auditors are responsible for independently reviewing and reporting on the entity's annual financial statements. The annual financial statements have been examined by the entity's external auditors and their report is presented on page 4. The annual financial statements set out on pages 4 to 46, which have been prepared on the going concern basis, were approved by the chairman on 31 May 2019.

K Mathews Board: Chairperson

39 Annual Report for 2018/2019 Financial Year - McGregor Museum Public Entity Board of Members' Report The members submit their report for the year ended 31 March 2019.

Review of activities 1. Main business and operations

The entity is engaged to research and conserve the natural and cultural history and diversity of the northern cape province and promote an awareness thereof through service excellence. and operates principally in South Africa.

The operating results and state of affairs of the entity are fully set out in the attached annual financial statements and do not in our opinion require any further comment.

2. Going concern

We draw attention to the fact that at 31 March 2019, the entity had an accumulated surplus of R 7 752 241 and that the entity’s total assets exceed its liabilities by R 7 752 241.

The annual financial statements have been prepared on the basis of accounting policies applicable to a going concern. This basis presumes that funds will be available to finance future operations and that the realisation of assets and settlement of liabilities, contingent obligations and commitments will occur in the ordinary course of business.

The entity is wholly dependent on the Northern Cape Department of Sport, Arts and Culture for continued funding of operations. The Financial statements are prepared on the basis that the entity is a going concern and the Northern Cape Department of Sport, Arts and Culture has neither the intention nor the need to liquidate or curtail materially the scale of the entity. 3. Subsequent events

The members are not aware of any matter or circumstance arising since the end of the financial year. 4. Accounting policies

The following Standards on Generally Recognised Accounting Practice (GRAP) have been issued but not yet effective, the entity did not early adopt these standards: GRAP 20: Related Party Disclosures GRAP 32: Service concession arrangements: Grantor issued August 2013; GRAP 34: Separate financial statements GRAP 35: Consolidated financial statements GRAP 36: Investments in associates and joint ventures GRAP 37: Joint arrangements GRAP 38: Disclosure of interests in other entities GRAP 108: Statuary Receivables, issued September 2013; GRAP109: Accounting by principles and agents; and GRAP 110: Living and non living resources IGRAP 17: Service Concessions arrangements where a Grantor controls a significant residual interest in an asset. IGRAP 18: Interpretation of the standards of GRAP on Recognition and Derecognition of Land IGRAP 19: Liabilities to Pay Levies

All the standards as listed above will only be effective for financial years starting on or after 01 April 2019, as announced by the Minister of Finance. 5. Board of Members

The members of the entity during the year and to the date of this report are as follows:

Name K Mathews D Allen J Ntwane S Setlogelo T Thobeli C Fortune

40 Annual Report for 2018/2019 Financial Year - McGregor Museum Public Entity Board of Members' Report Chief Executive Officer 6. The Chief Executive Officer at the date of this report is S Swanepoel.

7. Executive authority

The executive authority is the MEC of the Northern Cape Department of Sport, Arts and Culture.

8. Auditors

Office of the Auditor General South Africa will continue in office for the next financial period.

41 Annual Report for 2018/2019 Financial Year - McGregor Museum Public Entity Statement of Financial Position as at 31 March 2019

Figures in Rand Note(s) 2018 2019

Assets Current Assets Receivables from exchange transactions 7 117,765 74,320 Prepayments 6 6,027 5,602 Cash and cash equivalents 8 6,097,211 3,972,658 6,221,003 4,052,580 Non Current Assets Property, plant and equipment 3 4,465,815 4,107,741 Intangible assets 4 74,274 48,499 Heritage assets 5 2 2 4,540,091 4,156,242

Total Assets 10,761,094 8,208,822

Liabilities Current Liabilities Finance lease obligation Payables from exchange transactions 9 26,138 10,164 Unspent conditional grants and receipts 10 25,251 33,707 13 2,842,769 388,891 Non Current Liabilities 2,894, 158 432,762 Finance lease obligation

Total Liabilities 9 114,695 -

Net Assets 3,008,853 432,762

Accumulated surplus 7,752,241 7,776,060

7,752,241 7,776,060

The accounting policies on pages 10 to 33 and the notes on pages 34 to 48 form an integral part of the annual financial statements.

42 Annual Report for 2018/2019 Financial Year - McGregor Museum Public Entity Statement of Financial Position as at 31 March 2019

Figures in Rand Note(s) 2019 2018

Revenue Revenue from exchange transactions Sale of goods 536,042 540,582 Rental of facilities and equipment 144,215 45,680 Insurance claims received 115,739 36,893 Recoveries - 161,636 Interest received investment 241,437 264,466

Total revenue from exchange transactions 1,037,433 1,049,257

Revenue from non exchange transactions

Transfer revenue Government grants & subsidies 13 4,078,138 3,382,458 Public contributions and donations 14 367,408 13,145 Services in kind 12 15,512,824 14,413,842 Total revenue from non exchange transactions 19,958,370 17,809,445 Total revenue 20,995,803 18,858,702

Expenditure Employee related costs 15 (252,197) (180,948) Management fee for services rendered 16 (15,335,031) (14,261,452) Board member sitting allowance 15 (18,000) (14,000) Depreciation and amortisation * 3&4 (657,900) (592,963) Finance costs 17 (7,655) (2,953) Theft and losses 30 (21,250) - Impairment Loss 18 (37,397) - Repairs and maintenance (791,702) (266,560) Transfers and Subsidies (81,070) (81,070) General Expenses 19 (3,742,345) (3,023,499)

Total expenditure (20,944,547) (18,423,445) Operating surplus 51,256 435,257 Profit/Loss on sale of non-current assets (75,075) - (Deficit) surplus for the year (23,819) 435,257

43 Annual Report for 2018/2019 Financial Year - McGregor Museum Public Entity Statement of Changes in Net Assets

Figures in Rand Accumulated surplus Total net assets

Balance at 01 April 2018 6,656,805 6,656,805 Changes in net assets Prior period error 683,998 683,998

Net income (losses) recognised directly in net assets 683,998 683,998 Surplus for the year (Restated note 25) 435,257 435,257

Total recognised income and expenses for the year 1,119,255 1,119,255 Total changes 1,119,255 1,119,255

Restated Balance at 01 April 2018* 7,776,060 7,776,060 Changes in net assets Surplus for the year (23,819) (23,819) Total changes (23,819) (23,819) Balance at 31 March 2019 7,752,241 7,752,241

Note(s)

44 Annual Report for 2018/2019 Financial Year - McGregor Museum Public Entity Cash flow statement

Figures in Rand Note(s) 2019 2018

Cash flows from operating activities

Receipts Transfers, subsidies and other 6,813,861 3,395,603 Sale of goods and services 454,775 707,964 Rental of facilities 144,215 45,680 Interest income 241,437 264,466 Other receipts 115,739 - 7,770,027 4,413,713 Payments Employee costs (270,197) (194,948) Rental of land and buildings - (6,840) Other payments (4,364,710) (3,132,065) Other cash item (102,321) - (4,737,228) (3,333,853)

Net cash flows from operating activities 20 3,032,799 1,079,860 (2 237 869) (3 333 853) 3 077 097 1 079 860 Cash flows from investing activities

Purchase of property, plant and equipment 3 (831,774) (278,401) Purchase of other intangible assets 4 (48,470) (15,764)

Net cash flows from investing activities (880,244) (294,165)

Cash flows from financing activities

Finance lease payments (28,002) (47,747)

Net increase/(decrease) in cash and cash equivalents 2,124,553 737,948 Cash and cash equivalents at the beginning of the year 3,972,658 3,234,710 Cash and cash equivalents at the end of the year 8 6,097,211 3,972,658

45 Annual Report for 2018/2019 Financial Year - McGregor Museum Public Entity Accounting Policies 1. Presentation of Annual Financial Statements

The annual financial statements have been prepared in accordance with the Standards of Generally Recognised Accounting Practice (GRAP), issued by the Accounting Standards Board in accordance with Section 91(1) of the Public Finance Management Act (Act 1 of 1999).

These annual financial statements have been prepared on an accrual basis of accounting and are in accordance with historical cost convention as the basis of measurement, unless specified otherwise. They are presented in South African Rand.

A summary of the significant accounting policies, which have been consistently applied in the preparation of these annual financial statements, are disclosed below.

GRAP 1 Presentation of financial statement GRAP 2 Cash flow statements GRAP 3 Accounting policies, changes in accounting estimates and errors GRAP 4 The effect of changes in foreign exchange rates GRAP 5 Borrowing cost GRAP 6 Consolidated and separate financial statements GRAP 7 Investment in associate GRAP 8 Interest in joint ventures GRAP 9 Revenue from exchange transactions GRAP 10 Financial reporting in hyperinflationary economies GRAP 11 Construction contracts GRAP 12 Inventories GRAP 13 Leases GRAP 14 Events after reporting dates GRAP 16 Investment property GRAP 17 Property, plant and equipment GRAP 18 Segment Reporting GRAP 19 Provisions, contingent liabilities and assets GRAP 21 Impairment of non-cash generating assets GRAP 23 Revenue from non-exchange transactions (taxes and transfers) GRAP 24 Presentation of budget information in financial statements GRAP 25 Employee benefits GRAP 26 Impairment of non-cash generating assets GRAP 31 Intangible assets GRAP 100 Discontinued operations GRAP 103 Heritage assets GRAP 104 Financial instruments GRAP 105 Transfer of functions between entities under common control GRAP 106 Transfer of functions between entities NOT under common control GRAP 107 Mergers

IPSAS 20 Related parties

These accounting policies are consistent with the previous period

1.1. Presentation currency

These annual financial statements are presented in South African Rand, which is the functional currency of the entity.

1.2. Going concern assumption

These annual financial statements have been prepared based on the expectation that the entity will continue to operate as a going concern for at least the next 12 months.

46 Annual Report for 2018/2019 Financial Year - McGregor Museum Public Entity

1.3. Significant judgements and sources of estimation uncertainty

In preparing the annual financial statements, management is required to make estimates and assumptions that affect the amounts presented in the annual financial statements and related disclosures. Use of available information and the application of judgement is inherent in the formation of estimates. Actual results in the future could differ from these estimates which may be material to the annual financial statements. Significant judgements include:

Trade receivables / Held to maturity investments and/or loans and receivables

The entity assesses its trade receivables, held to maturity investments and loans and receivables for impairment at the end of each reporting period. In determining whether an impairment loss should be recorded in surplus or deficit, the surplus makes judgements as to whether there is observable data indicating a measurable decrease in the estimated future cash flows from a financial asset.

Fair value estimation

The fair value of financial instruments traded in active markets (such as trading and available for sale securities) is based on quoted market prices at the end of the reporting period. The quoted market price used for financial assets held by the entity is the current bid price.

The fair value of financial instruments that are not traded in an active market (for example, over the counter derivatives) is determined by using valuation techniques. The entity uses a variety of methods and makes assumptions that are based on market conditions existing at the end of each reporting period. Quoted market prices or dealer quotes for similar instruments are used for long term debt. Other techniques, such as estimated discounted cash flows, are used to determine fair value for the remaining financial instruments. The fair value of interest rate swaps is calculated as the present value of the estimated future cash flows. The fair value of forward foreign exchange contracts is determined using quoted forward exchange rates at the end of the reporting period.

The carrying value less impairment provision of trade receivables and payables are assumed to approximate their fair values. The fair value of financial liabilities for disclosure purposes is estimated by discounting the future contractual cash flows at the current market interest rate that is available to the entity for similar financial instruments.

Impairment testing

The recoverable amounts of cash generating units and individual assets have been determined based on the higher of value in use calculations and fair values less costs to sell. These calculations require the use of estimates and assumptions. It is reasonably possible that the recoverability assumption may change which may then impact our estimations and may then require a material adjustment to the carrying value of goodwill and tangible assets.

Allowance for doubtful debts

On debtors an impairment loss is recognised in surplus and deficit when there is objective evidence that it is impaired. The impairment is measured as the difference between the debtors carrying amount and the present value of estimated future cash flows discounted at the effective interest rate, computed at initial recognition.

The individual debtors are contacted to follow-up on all outstanding debt and the expected settlement date. If responses are unsatisfactory the Office of the State Attorney is engaged to perform recovery procedures. The estimated future cashflow are assessed as zero for all debtors above 120 days and deemed irrecoverable by the Office of the State Attorney and therefore impaired through the relevant allowance account. Level of rounding

Due to the fact that different systems are used for compilation ofAFS, rounding to the nearest rand is used.

1.4 Property, plant and equipment

Property, plant and equipment are tangible non current assets that are held for use in the production or supply of goods or services, rental to others, or for administrative purposes, and are expected to be used during more than one reporting period.

The cost of an item of property, plant and equipment is recognised as an asset when: • it is probable that future economic benefits or service potential associated with the item will flow to the entity; and • the cost of the item can be measured reliably.

Property, plant and equipment is initially measured at cost. 47 Annual Report for 2018/2019 Financial Year - McGregor Museum Public Entity

The cost of an item of property, plant and equipment is the purchase price and other costs attributable to bring the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Trade discounts and rebates are deducted in arriving at the cost.

Where an asset is acquired through a non exchange transaction, its cost is its fair value as at date of acquisition.

Where an item of property, plant and equipment is acquired in exchange for a non monetary asset or monetary assets, or a combination of monetary and non monetary assets, the asset acquired is initially measured at fair value (the cost). If the acquired item’s fair value was not determinable, it’s deemed cost is the carrying amount of the asset(s) given up.

The initial estimate of the costs of dismantling and removing the item and restoring the site on which it is located is also included in the cost of property, plant and equipment, where the entity is obligated to incur such expenditure, and where the obligation arises as a result of acquiring the asset or using it for purposes other than the production of inventories.

Recognition of costs in the carrying amount of an item of property, plant and equipment ceases when the item is in the location and condition necessary for it to be capable of operating in the manner intended by management.

Property, plant and equipment is carried at cost less accumulated depreciation and any impairment losses.

Property, plant and equipment are depreciated on the straight-line basis over their expected useful lives to their estimated residual value.

Fair value is the amount for which an asset could be exchanged, or a liability settled, between knowledgeable, willing parties in an arm’s length transaction.

The useful lives of items of property, plant and equipment have been assessed as follows:

Item Depreciation method Average useful life Emergency equipment Straight line 5 to 10 years Furniture and fittings Straight line 5 to 7 years Motor vehicles Straight line 5 to 15 years Office equipment Straight line 4 to 15 years Plant and equipment Straight line 4 to 15 years Leased computer equipment Straight line 3 to 10 years

The residual value, the useful life and depreciation method of each asset are reviewed annually. If the expectations differ from previous estimates, the change is accounted for as a change in accounting estimate.

Reviewing the useful life of an asset on an annual basis does not require the entity to amend the previous estimate unless expectations differ from the previous estimate.

The depreciation charge for each period is recognised in surplus or deficit unless it is included in the carrying amount of another asset. Items of property, plant and equipment are derecognised when the asset is disposed of or when there are no further economic benefits or service potential expected from the use or disposal of the asset.

The gain or loss arising from the derecognition of an item of property, plant and equipment is included in surplus or deficit when the item is derecognised. The gain or loss arising from the derecognition of an item of property, plant and equipment is determined as the difference between the net disposal proceeds, if any, and the carrying amount of the item. 1.5 Intangible assets

An Intangible asset is identifiable if it either: • is separable, i.e. is capable of being separated or divided from an entity and sold, transferred, licensed, rented or exchanged, either individually or together with a related contract, identifiable assets or liability, regardless of whether the entity intends to do so; or • arises from binding arrangements (including rights from contracts), regardless of whether those rights are transferable or separable from the entity or from other rights and obligations.

A binding arrangement describes an arrangement that confers similar rights and obligations on the parties to it as if it were in the form of a contract.

48 Annual Report for 2018/2019 Financial Year - McGregor Museum Public Entity

An intangible asset is recognised when: • it is probable that the expected future economic benefits or service potential that are attributable to the asset will flow to the entity; and • the cost or fair value of the asset can be measured reliably.

The entity assesses the probability of expected future economic benefits or service potential using reasonable and supportable assumptions that represent management’s best estimate of the set of economic conditions that will exist over the useful life of the asset.

Where an intangible asset is acquired through a non exchange transaction, its initial cost at the date of acquisition is measured at its fair value as at that date.

Intangible assets are carried at cost less any accumulated amortisation and any impairment losses.

An intangible asset is regarded as having an indefinite useful life when, based on all relevant factors, there is no foreseeable limit to the period over which the asset is expected to generate net cash inflows or service potential.

Amortisation is not provided for these intangible assets, but they are tested for impairment annually and whenever there is an indication that the asset may be impaired. For all other intangible assets’ amortisation is provided on a straight-line basis over their useful life.

The amortisation period and the amortisation method for intangible assets are reviewed at each reporting date.

Reassessing the useful life of an intangible asset with a finite useful life after it was classified as indefinite is an indicator that the asset may be impaired. As a result, the asset is tested for impairment and the remaining carrying amount is amortised over its useful life.

Fair value is the amount for which an asset could be exchanged, or a liability settled, between knowledgeable, willing parties in an arm’s length transaction.

Amortisation is provided to write down the intangible assets, on a straight-line basis, to their residual values as follows:

Item Depreciation method Average useful life Computer software Straight line 3 to 5 years

1.6 Heritage assets

Assets are resources controlled by an entity as a result of past events and from which future economic benefits or service potential are expected to flow to the entity.

Carrying amount is the amount at which an asset is recognised after deducting accumulated impairment losses.Class of heritage assets means a grouping of heritage assets of a similar nature or function in an entity’s operations that is shown as a single item for the purpose of disclosure in the financial statements.

Cost is the amount of cash or cash equivalents paid or the fair value of the other consideration given to acquire an asset at the time of its acquisition or construction or, where applicable, the amount attributed to that asset when initially recognised in accordance with the specific requirements of other Standards of GRAP.

Fair value is the amount for which an asset could be exchanged, or a liability settled, between knowledgeable, willing parties in an arm’s length transaction.

Heritage assets are assets that have a cultural, environmental, historical, natural, scientific, technological or artistic significance and are held indefinitely for the benefit of present and future generations. Land and buildings include the following: Various land and buildings, situated in Kimberley and surrounds, owned by the Board of Trustees of the Museum, plus a section of land near Kuruman over which the Board holds a servitude. Various other land and buildings, situated and Kimberley and surrounds, made available to the Museum as the custodian on a permanent basis. These properties are encumbered and fully described in note 5. The properties are all declared Provincial or National Heritage Sites.

Displays and collections include the following: Displays, by virtue of being permanent features inseparable from the museum buildings in which they are housed, are defines as defined as heritage assets. Museum collections are also defined as heritage assets.

49 Annual Report for 2018/2019 Financial Year - McGregor Museum Public Entity

Recoverable amount is the higher of a cash generating asset’s net selling price and its value in use.

Recoverable service amount is the higher of a non cash generating asset’s fair value less costs to sell and its value in use.

Value in use of a cash generating asset is the present value of the future cash flows expected to be derived from an asset or cash generating unit.

Value in use of a non cash generating asset is the present value of the asset’s remaining service potential.

Recognition

The entity recognises a heritage asset as an asset if it is probable that future economic benefits or service potential associated with the asset will flow to the entity, and the cost or fair value of the asset can be measured reliably. Expenses incurred in building of new displays are written off in the period of which they are incurred. Acquisitions, including library materials, are recognised as an expense in the period in which they are incurred. Initial measurement

Heritage assets are measured at cost. Due to the lack of financial resources, heritage assets could not be measured according to GRAP 103.99.

Where a heritage asset is acquired through a non exchange transaction, its cost is measured at its fair value as at the date of acquisition.

Subsequent measurement

After recognition as an asset, a class of heritage assets is carried at its cost less any accumulated impairment losses.

After recognition as an asset, a class of heritage assets, whose fair value can be measured reliably, is carried at a revalued amount, being its fair value at the date of the revaluation less any subsequent impairment losses.

If a heritage asset’s carrying amount is increased as a result of a revaluation, the increase is credited directly to a revaluation surplus. However, the increase is recognised in surplus or deficit to the extent that it reverses a revaluation decrease of the same heritage asset previously recognised in surplus or deficit.

If a heritage asset’s carrying amount is decreased as a result of a revaluation, the decrease is recognised in surplus or deficit. However, the decrease is debited directly to a revaluation surplus to the extent of any credit balance existing in the revaluation surplus in respect of that heritage asset.

Impairment

The entity assesses at each reporting date whether there is an indication that it may be impaired. If any such indication exists, the entity estimates the recoverable amount or the recoverable service amount of the heritage asset.

Transfers

Transfers from heritage assets are only made when the particular asset no longer meets the definition of a heritage asset.

Transfers to heritage assets are only made when the asset meets the definition of a heritage asset.

Derecognition

The entity derecognises heritage asset on disposal, or when no future economic benefits or service potential are expected from its use or disposal. The gain or loss arising from the derecognition of a heritage asset is included in surplus or deficit when the item is derecognised.

50 Annual Report for 2018/2019 Financial Year - McGregor Museum Public Entity

1.7 Financial instruments

A financial instrument is any contract that gives rise to a financial asset of one entity and a financial liability or a residual interest of another entity.

The amortised cost of a financial asset or financial liability is the amount at which the financial asset or financial liability is measured at initial recognition minus principal repayments, plus or minus the cumulative amortisation using the effective interest method of any difference between that initial amount and the maturity amount, and minus any reduction (directly or through the use of an allowance account) for impairment or uncollectibility.

Credit risk is the risk that one party to a financial instrument will cause a financial loss for the other party by failing to discharge an obligation.

Currency risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in foreign exchange rates.

Derecognition is the removal of a previously recognised financial asset or financial liability from an entity’s statement of financial position.

A derivative is a financial instrument or other contract with all three of the following characteristics: • Its value changes in response to the change in a specified interest rate, financial instrument price, commodity price, foreign exchange rate, index of prices or rates, credit rating or credit index, or other variable, provided in the case of a non financial variable that the variable is not specific to a party to the contract (sometimes called the ‘underlying’). • It requires no initial net investment or an initial net investment that is smaller than would be required for other types of contracts that would be expected to have a similar response to changes in market factors. • It is settled at a future date.

The effective interest method is a method of calculating the amortised cost of a financial asset or a financial liability (or group of financial assets or financial liabilities) and of allocating the interest income or interest expense over the relevant period. The effective interest rate is the rate that exactly discounts estimated future cash payments or receipts through the expected life of the financial instrument or, when appropriate, a shorter period to the net carrying amount of the financial asset or financial liability. When calculating the effective interest rate, an entity shall estimate cash flows considering all contractual terms of the financial instrument (for example, prepayment, call and similar options) but shall not consider future credit losses. The calculation includes all fees and points paid or received between parties to the contract that are an integral part of the effective interest rate (see the Standard of GRAP on Revenue from Exchange Transactions), transaction costs, and all other premiums or discounts. There is a presumption that the cash flows and the expected life of a group of similar financial instruments can be estimated reliably. However, in those rare cases when it is not possible to reliably estimate the cash flows or the expected life of a financial instrument (or group of financial instruments), the entity shall use the contractual cash flows over the full contractual term of the financial instrument (or group of financial instruments). Fair value is the amount for which an asset could be exchanged, or a liability settled, between knowledgeable willing parties in an arm’s length transaction.

A financial asset is: • cash; • a residual interest of another entity; or • a contractual right to: - receive cash or another financial asset from another entity; or - exchange financial assets or financial liabilities with another entity under conditions that are potentially favourable to the entity.

A financial guarantee contract is a contract that requires the issuer to make specified payments to reimburse the holder for a loss it incurs because a specified debtor fails to make payment when due in accordance with the original or modified terms of a debt instrument.

A financial liability is any liability that is a contractual obligation to: • deliver cash or another financial asset to another entity; or • exchange financial assets or financial liabilities under conditions that are potentially unfavourable to the entity.

Interest rate risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market interest rates.

51 Annual Report for 2018/2019 Financial Year - McGregor Museum Public Entity

Liquidity risk is the risk encountered by an entity in the event of difficulty in meeting obligations associated with financial liabilities that are settled by delivering cash or another financial asset.

Market risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices. Market risk comprises three types of risk: currency risk, interest rate risk and other price risk.

Other price risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices (other than those arising from interest rate risk or currency risk), whether those changes are caused by factors specific to the individual financial instrument or its issuer, or factors affecting all similar financial instruments traded in the market.

A financial asset is past due when a counterparty has failed to make a payment when contractually due.

A residual interest is any contract that manifests an interest in the assets of an entity after deducting all of its liabilities. A residual interest includes contributions from owners, which may be shown as: • equity instruments or similar forms of unitised capital; • a formal designation of a transfer of resources (or a class of such transfers) by the parties to the transaction as forming part of an entity’s net assets, either before the contribution occurs or at the time of the contribution; or • a formal agreement, in relation to the contribution, establishing or increasing an existing financial interest in the net assets of an entity.

Transaction costs are incremental costs that are directly attributable to the acquisition, issue or disposal of a financial asset or financial liability. An incremental cost is one that would not have been incurred if the entity had not acquired, issued or disposed of the financial instrument.

Financial instruments at amortised cost are non derivative financial assets or non derivative financial liabilities that have fixed or determinable payments, excluding those instruments that: • the entity designates at fair value at initial recognition; or • are held for trading.

Financial instruments at cost are investments in residual interests that do not have a quoted market price in an active market, and whose fair value cannot be reliably measured.

Financial instruments at fair value comprise financial assets or financial liabilities that are: • derivatives; • combined instruments that are designated at fair value; • instruments held for trading. A financial instrument is held for trading if: - it is acquired or incurred principally for the purpose of selling or repurchasing it in the near term; or - on initial recognition it is part of a portfolio of identified financial instruments that are managed together and for which there is evidence of a recent actual pattern of short term profit taking; - non derivative financial assets or financial liabilities with fixed or determinable payments that are designated at fair value at initial recognition; and - financial instruments that do not meet the definition of financial instruments at amortised cost or financial instruments at cost. Classification

The entity has the following types of financial assets (classes and category) as reflected on the face of the statement of financial position or in the notes thereto:

Class Category Trade and other receivables Financial asset measured at amortised cost Cash and cash equivalents Financial asset measured at amortised cost

The entity has the following types of financial liabilities (classes and category) as reflected on the face of the statement of financial position or in the notes thereto:

Class Category Finance lease liability Financial liability measured at amortised cost Trade and other payables Financial liability measured at amortised cost

52 Annual Report for 2018/2019 Financial Year - McGregor Museum Public Entity

Initial recognition

The entity recognises a financial asset or a financial liability in its statement of financial position when the entity becomes a party to the contractual provisions of the instrument. The entity recognises financial assets using trade date accounting.

Initial measurement of financial assets and financial liabilities

The entity measures a financial asset and financial liability initially at its fair value plus transaction costs that are directly attributable to the acquisition or issue of the financial asset or financial liability.

The entity measures a financial asset and financial liability initially at its fair value [if subsequently measured at fair value].

The entity first assesses whether the substance of a concessionary loan is in fact a loan. On initial recognition, the entity analyses a concessionary loan into its component parts and accounts for each component separately. The entity accounts for that part of a concessionary loan that is: • a social benefit in accordance with the Framework for the Preparation and Presentation of Financial Statements, where it is the issuer of the loan; or • non exchange revenue, in accordance with the Standard of GRAP on Revenue from Non exchange Transactions (Taxes and Transfers), where it is the recipient of the loan.

Subsequent measurement of financial assets and financial liabilities

The entity measures all financial assets and financial liabilities after initial recognition using the following categories: • Financial instruments at fair value. • Financial instruments at amortised cost. • Financial instruments at cost.

All financial assets measured at amortised cost, or cost, are subject to an impairment review.

Fair value measurement considerations

The best evidence of fair value is quoted prices in an active market. If the market for a financial instrument is not active, the entity establishes fair value by using a valuation technique. The objective of using a valuation technique is to establish what the transaction price would have been on the measurement date in an arm’s length exchange motivated by normal operating considerations. Valuation techniques include using recent arm’s length market transactions between knowledgeable, willing parties, if available, reference to the current fair value of another instrument that is substantially the same, discounted cash flow analysis and option pricing models. If there is a valuation technique commonly used by market participants to price the instrument and that technique has been demonstrated to provide reliable estimates of prices obtained in actual market transactions, the entity uses that technique. The chosen valuation technique makes maximum use of market inputs and relies as little as possible on entity specific inputs. It incorporates all factors that market participants would consider in setting a price and is consistent with accepted economic methodologies for pricing financial instruments. Periodically, an entity calibrates the valuation technique and tests it for validity using prices from any observable current market transactions in the same instrument (i.e. without modification or repackaging) or based on any available observable market data.

The fair value of a financial liability with a demand feature (e.g. a demand deposit) is not less than the amount payable on demand, discounted from the first date that the amount could be required to be paid. Reclassification

The entity does not reclassify a financial instrument while it is issued or held unless it is: • combined instrument that is required to be measured at fair value; or • an investment in a residual interest that meets the requirements for reclassification.

Where the entity cannot reliably measure the fair value of an embedded derivative that has been separated from a host contract that is a financial instrument at a subsequent reporting date, it measures the combined instrument at fair value. This requires a reclassification of the instrument from amortised cost or cost to fair value.

If fair value can no longer be measured reliably for an investment in a residual interest measured at fair value, the entity reclassifies the investment from fair value to cost. The carrying amount at the date that fair value is no longer available becomes the cost.

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If a reliable measure becomes available for an investment in a residual interest for which a measure was previously not available, and the instrument would have been required to be measured at fair value, the entity reclassifies the instrument from cost to fair value.

Gains and losses

A gain or loss arising from a change in the fair value of a financial asset or financial liability measured at fair value is recognised in surplus or deficit.

For financial assets and financial liabilities measured at amortised cost or cost, a gain or loss is recognised in surplus or deficit when the financial asset or financial liability is derecognised or impaired, or through the amortisation process

Impairment and uncollectibility of financial assets

The entity assess at the end of each reporting period whether there is any objective evidence that a financial asset or group of financial assets is impaired.

Financial assets measured at amortised cost:

If there is objective evidence that an impairment loss on financial assets measured at amortised cost has been incurred, the amount of the loss is measured as the difference between the asset’s carrying amount and the present value of estimated future cash flows (excluding future credit losses that have not been incurred) discounted at the financial asset’s original effective interest rate. The carrying amount of the asset is reduced directly OR through the use of an allowance account. The amount of the loss is recognised in surplus or deficit.

If, in a subsequent period, the amount of the impairment loss decreases and the decrease can be related objectively to an event occurring after the impairment was recognised, the previously recognised impairment loss is reversed directly OR by adjusting an allowance account. The reversal does not result in a carrying amount of the financial asset that exceeds what the amortised cost would have been had the impairment not been recognised at the date the impairment is reversed. The amount of the reversal is recognised in surplus or deficit.

Financial assets measured at cost:

If there is objective evidence that an impairment loss has been incurred on an investment in a residual interest that is not measured at fair value because its fair value cannot be measured reliably, the amount of the impairment loss is measured as the difference between the carrying amount of the financial asset and the present value of estimated future cash flows discounted at the current market rate of return for a similar financial asset. Such impairment losses are not reversed.

Derecognition

Financial assets

The entity derecognises financial assets using trade date accounting.

The entity derecognises a financial asset only when: • the contractual rights to the cash flows from the financial asset expire, are settled or waived; • the entity transfers to another party substantially all of the risks and rewards of ownership of the financial asset; or • the entity, despite having retained some significant risks and rewards of ownership of the financial asset, has transferred control of the asset to another party and the other party has the practical ability to sell the asset in its entirety to an unrelated third party, and is able to exercise that ability unilaterally and without needing to impose additional restrictions on the transfer. In this case, the entity: - derecognise the asset; and - recognise separately any rights and obligations created or retained in the transfer.

The carrying amounts of the transferred asset are allocated between the rights or obligations retained and those transferred on the basis of their relative fair values at the transfer date. Newly created rights and obligations are measured at their fair values at that date. Any difference between the consideration received and the amounts recognised and derecognised is recognised in surplus or deficit in the period of the transfer.

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If the entity transfers a financial asset in a transfer that qualifies for derecognition in its entirety and retains the right to service the financial asset for a fee, it recognises either a servicing asset or a servicing liability for that servicing contract. If the fee to be received is not expected to compensate the entity adequately for performing the servicing, a servicing liability for the servicing obligation is recognised at its fair value. If the fee to be received is expected to be more than adequate compensation for the servicing, a servicing asset is recognised for the servicing right at an amount determined on the basis of an allocation of the carrying amount of the larger financial asset.

If, as a result of a transfer, a financial asset is derecognised in its entirety but the transfer results in the entity obtaining a new financial asset or assuming a new financial liability, or a servicing liability, the entity recognise the new financial asset, financial liability or servicing liability at fair value.

On derecognition of a financial asset in its entirety, the difference between the carrying amount and the sumofthe consideration received is recognised in surplus or deficit.

If the transferred asset is part of a larger financial asset and the part transferred qualifies for derecognition in its entirety, the previous carrying amount of the larger financial asset is allocated between the part that continues to be recognised and the part that is derecognised, based on the relative fair values of those parts, on the date of the transfer. For this purpose, a retained servicing asset is treated as a part that continues to be recognised. The difference between the carrying amount allocated to the part derecognised and the sum of the consideration received for the part derecognised is recognised in surplus or deficit.

If a transfer does not result in derecognition because the entity has retained substantially all the risks and rewards of ownership of the transferred asset, the entity continues to recognise the transferred asset in its entirety and recognise a financial liability for the consideration received. In subsequent periods, the entity recognises any revenue on the transferred asset and any expense incurred on the financial liability. Neither the asset, and the associated liability nor the revenue, and the associated expenses are offset.

Financial liabilities

The entity removes a financial liability (or a part of a financial liability) from its statement of financial position when it is extinguished — i.e. when the obligation specified in the contract is discharged, cancelled, expires or waived.

An exchange between an existing borrower and lender of debt instruments with substantially different terms is accounted for as having extinguished the original financial liability and a new financial liability is recognised. Similarly, a substantial modification of the terms of an existing financial liability or a part of it is accounted for as having extinguished the original financial liability and having recognised a new financial liability.

The difference between the carrying amount of a financial liability (or part of a financial liability) extinguished or transferred to another party and the consideration paid, including any non cash assets transferred or liabilities assumed, is recognised in surplus or deficit. Any liabilities that are waived, forgiven or assumed by another entity by way of a non exchange transaction is accounted for in accordance with the Standard of GRAP on Revenue from Non exchange Transactions (Taxes and Transfers).

Presentation

Interest relating to a financial instrument or a component that is a financial liability is recognised as revenue or expense in surplus or deficit.

Dividends or similar distributions relating to a financial instrument or a component that is a financial liability is recognised as revenue or expense in surplus or deficit.

Losses and gains relating to a financial instrument or a component that is a financial liability is recognised as revenue or expense in surplus or deficit.

A financial asset and a financial liability are only offset and the net amount presented in the statement of financial position when the entity currently has a legally enforceable right to set off the recognised amounts and intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

In accounting for a transfer of a financial asset that does not qualify for derecognition, the entity does not offset the transferred asset and the associated liability.

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1.8. Leases

A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. A lease is classified as an operating lease if it does not transfer substantially all the risks and rewards incidental to ownership.

When a lease includes both land and buildings elements, the entity assesses the classification of each element separately.

Finance leases lessee

Finance leases are recognised as assets and liabilities in the statement of financial position at amounts equal to the fair value of the leased property or, if lower, the present value of the minimum lease payments. The corresponding liability to the lessor is included in the statement of financial position as a finance lease obligation.

The discount rate used in calculating the present value of the minimum lease payments is 10,25.

Minimum lease payments are apportioned between the finance charge and reduction of the outstanding liability. The finance charge is allocated to each period during the lease term so as to produce a constant periodic rateofonthe remaining balance of the liability.

Any contingent rents are expensed in the period in which they are incurred.

1.9. Impairment of cash generating assets

Cash generating assets are assets managed with the objective of generating a commercial return. An asset generates a commercial return when it is deployed in a manner consistent with that adopted by a profit oriented entity.

Impairment is a loss in the future economic benefits or service potential of an asset, over and above the systematic recognition of the loss of the asset’s future economic benefits or service potential through depreciation (amortisation).

Carrying amount is the amount at which an asset is recognised in the statement of financial position after deducting any accumulated depreciation and accumulated impairment losses thereon.

A cash generating unit is the smallest identifiable group of assets managed with the objective of generating a commercial return that generates cash inflows from continuing use that are largely independent of the cash inflows from other assets or groups of assets.

Costs of disposal are incremental costs directly attributable to the disposal of an asset, excluding finance costs and income tax expense.

Depreciation (Amortisation) is the systematic allocation of the depreciable amount of an asset over its useful life.

Fair value less costs to sell is the amount obtainable from the sale of an asset in an arm’s length transaction between knowledgeable, willing parties, less the costs of disposal.

Recoverable amount of an asset or a cash generating unit is the higher its fair value less costs to sell and its value in use. Useful life is either: (a) the period of time over which an asset is expected to be used by the entity; or (b) the number of production or similar units expected to be obtained from the asset by the entity.

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Identification

When an impairment indicator has been identified over an asset and the carrying amount of a cash generating asset exceeds its recoverable amount, it is impaired.

The entity assesses at each reporting date whether there is any indication that a cash generating asset may be impaired. If any such indication exists, the entity estimates the recoverable amount of the asset.

Irrespective of whether there is any indication of impairment, the entity also tests a cash generating intangible asset with an indefinite useful life or a cash generating intangible asset not yet available for use for impairment annually by comparing its carrying amount with its recoverable amount. This impairment test is performed at the same time every year.

If an intangible asset was initially recognised during the current reporting period, that intangible asset was tested for impairment before the end of the current reporting period. Value in use

Value in use of a cash generating asset is the present value of the estimated future cash flows expected to be derived from the continuing use of an asset and from its disposal at the end of its useful life.

When estimating the value in use of an asset, the entity estimates the future cash inflows and outflows to be derived from continuing use of the asset and from its ultimate disposal and the entity applies the appropriate discount rate to those future cash flows.

Recognition and measurement (individual asset)

If the recoverable amount of a cash generating asset is less than its carrying amount, the carrying amount of the asset is reduced to its recoverable amount. This reduction is an impairment loss.

An impairment loss is recognised immediately in surplus or deficit.

Any impairment loss of a revalued cash generating asset is treated as a revaluation decrease.

When the amount estimated for an impairment loss is greater than the carrying amount of the cash generating asset to which it relates, the entity recognises a liability only to the extent that is a requirement in the Standard of GRAP.

After the recognition of an impairment loss, the depreciation (amortisation) charge for the cash generating asset is adjusted in future periods to allocate the cash generating asset’s revised carrying amount, less its residual value (if any), on a systematic basis over its remaining useful life.

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1.10 Impairment of non cash generating assets

Cash generating assets are assets managed with the objective of generating a commercial return. An asset generates a commercial return when it is deployed in a manner consistent with that adopted by a profit oriented entity.

Non cash generating assets are assets other than cash generating assets.

Impairment is a loss in the future economic benefits or service potential of an asset, over and above the systematic recognition of the loss of the asset’s future economic benefits or service potential through depreciation (amortisation)

Carrying amount is the amount at which an asset is recognised in the statement of financial position after deducting any accumulated depreciation and accumulated impairment losses thereon.

A cash generating unit is the smallest identifiable group of assets managed with the objective of generating a commercial return that generates cash inflows from continuing use that are largely independent of the cash inflows from other assets or groups of assets.

Costs of disposal are incremental costs directly attributable to the disposal of an asset, excluding finance costs and deductible expense.

Depreciation (Amortisation) is the systematic allocation of the depreciable amount of an asset over its useful life. Fair value less costs to sell is the amount obtainable from the sale of an asset in an arm’s length transaction between knowledgeable, willing parties, less the costs of disposal . Recoverable service amount is the higher of a non cash generating asset’s fair value less costs to sell and its value in use . Useful life is either: (a) the period of time over which an asset is expected to be used by the entity; or (b) the number of production or similar units expected to be obtained from the asset by the entity.

Identification

When an impairment indicator had been identified over an asset and the carrying amount of a non cash generating asset exceeds its recoverable service amount, it is impaired.

The entity assesses at each reporting date whether there is any indication that a non cash generating asset may be impaired. If any such indication exists, the entity estimates the recoverable service amount of the asset.

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Irrespective of whether there is any indication of impairment, the entity also tests a non cash generating intangible asset with an indefinite useful life or a non cash generating intangible asset not yet available for use for impairment annually by comparing its carrying amount with its recoverable service amount. This impairment test is performed at the same time every year. If an intangible asset was initially recognised during the current reporting period, that intangible asset was tested for impairment before the end of the current reporting period.

Value in use

Value in use of non cash generating assets is the present value of the non cash generating assets remaining service potential.

The present value of the remaining service potential of a non cash generating assets is determined using the following approach:

Depreciated replacement cost approach

The present value of the remaining service potential of a non cash generating asset is determined as the depreciated replacement cost of the asset. The replacement cost of an asset is the cost to replace the asset’s gross service potential. This cost is depreciated to reflect the asset in its used condition. An asset may be replaced either through reproduction (replication) of the existing asset or through replacement of its gross service potential. The depreciated replacement cost is measured as the reproduction or replacement cost of the asset, whichever is lower, less accumulated depreciation calculated on the basis of such cost, to reflect the already consumed or expired service potential of the asset.

The replacement cost and reproduction cost of an asset is determined on an “optimised” basis. The rationale is that the entity would not replace or reproduce the asset with a like asset if the asset to be replaced or reproduced is an overdesigned or overcapacity asset. Overdesigned assets contain features which are unnecessary for the goods or services the asset provides. Overcapacity assets are assets that have a greater capacity than is necessary to meet the demand for goods or services the asset provides. The determination of the replacement cost or reproduction cost of an asset on an optimised basis thus reflects the service potential required of the asset.

Recognition and measurement

If the recoverable service amount of a non cash generating asset is less than its carrying amount, the carrying amount of the asset is reduced to its recoverable service amount. This reduction is an impairment loss.

An impairment loss is recognised immediately in surplus or deficit.

Any impairment loss of a revalued non cash generating asset is treated as a revaluation decrease.

When the amount estimated for an impairment loss is greater than the carrying amount of the non cash generating asset to which it relates, the entity recognises a liability only to the extent that is a requirement in the Standards of GRAP.

After the recognition of an impairment loss, the depreciation (amortisation) charge for the non cash generating asset is adjusted in future periods to allocate the non cash generating asset’s revised carrying amount, less its residual value (if any), on a systematic basis over its remaining useful life.

Reversal of an impairment loss

The entity assess at each reporting date whether there is any indication that an impairment loss recognised in prior periods for a non cash generating asset may no longer exist or may have decreased. If any such indication exists, the entity estimates the recoverable service amount of that asset.

An impairment loss recognised in prior periods for a non cash generating asset is reversed if there has been a change in the estimates used to determine the asset’s recoverable service amount since the last impairment loss was recognised. The carrying amount of the asset is increased to its recoverable service amount. The increase is a reversal of an impairment loss. The increased carrying amount of an asset attributable to a reversal of an impairment loss does not exceed the carrying amount that would have been determined (net of depreciation or amortisation) had no impairment loss been recognised for the asset in prior periods.

A reversal of an impairment loss for a non cash generating asset is recognised immediately in surplus or deficit.

Any reversal of an impairment loss of a revalued non cash generating asset is treated as a revaluation increase

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After a reversal of an impairment loss is recognised, the depreciation (amortisation) charge for the non cash generating asset is adjusted in future periods to allocate the non cash generating asset’s revised carrying amount, less its residual value (if any), on a systematic basis over its remaining useful life.

Redesignation

The redesignation of assets from a cash generating asset to a non cash generating asset or from a non cash generating asset to a cash generating asset only occur when there is clear evidence that such a redesignation is appropriate.

1.11 Employee benefits

Employee benefits are all forms of consideration given by an entity in exchange for service rendered by employees.

A qualifying insurance policy is an insurance policy issued by an insurer that is not a related party (as defined in the Standard of GRAP on Related Party Disclosures) of the reporting entity, if the proceeds of the policy can be used only to pay or fund employee benefits under a defined benefit plan and are not available to the reporting entity’s own creditors (even in liquidation) and cannot be paid to the reporting entity, unless either: • the proceeds represent surplus assets that are not needed for the policy to meet all the related employee benefit obligations; or • the proceeds are returned to the reporting entity to reimburse it for employee benefits already paid.

Termination benefits are employee benefits payable as a result of either: • an entity’s decision to terminate an employee’s employment before the normal retirement date; or • an employee’s decision to accept voluntary redundancy in exchange for those benefits.

Other long term employee benefits are employee benefits (other than post employment benefits and termination benefits) that are not due to be settled within twelve months after the end of the period in which the employees render the related service.

Vested employee benefits are employee benefits that are not conditional on future employment.

Composite social security programmes are established by legislation and operate as multi employer plans to provide post employment benefits as well as to provide benefits that are not consideration in exchange for service rendered by employees.

A constructive obligation is an obligation that derives from an entity’s actions where by an established pattern of past practice, published policies or a sufficiently specific current statement, the entity has indicated to other parties that it will accept certain responsibilities and as a result, the entity has created a valid expectation on the part of those other parties that it will discharge those responsibilities.

Short term employee benefits

Short term employee benefits are employee benefits (other than termination benefits) that are due to be settled within twelve months after the end of the period in which the employees render the related service.

Short term employee benefits include items such as: • wages, salaries and social security contributions; • short term compensated absences (such as paid annual leave and paid sick leave) where the compensation for the absences is due to be settled within twelve months after the end of the reporting period in which the employees render the related employee service; • bonus, incentive and performance related payments payable within twelve months after the end of the reporting period in which the employees render the related service; and • non monetary benefits (for example, medical care, and free or subsidised goods or services such as housing, cars and cellphones) for current employees.

When an employee has rendered service to the entity during a reporting period, the entity recognise the undiscounted amount of short term employee benefits expected to be paid in exchange for that service: • as a liability (accrued expense), after deducting any amount already paid. If the amount already paid exceeds the undiscounted amount of the benefits, the entity recognise that excess as an asset (prepaid expense) to the extent that the prepayment will lead to, for example, a reduction in future payments or a cash refund; and • as an expense, unless another Standard requires or permits the inclusion of the benefits in the cost of an asset.

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The expected cost of compensated absences is recognised as an expense as the employees render services that increase their entitlement or, in the case of non accumulating absences, when the absence occurs. The entity measures the expected cost of accumulating compensated absences as the additional amount that the entity expects to pay as a result of the unused entitlement that has accumulated at the reporting date.

The entity recognise the expected cost of bonus, incentive and performance related payments when the entity has a present legal or constructive obligation to make such payments as a result of past events and a reliable estimate of the obligation can be made. A present obligation exists when the entity has no realistic alternative but to make the payments.

1.12 Provisions and contingencies

Provisions are recognised when: • the entity has a present obligation as a result of a past event; • it is probable that an outflow of resources embodying economic benefits or service potential will be required to settle the obligation; and • a reliable estimate can be made of the obligation.

The amount of a provision is the best estimate of the expenditure expected to be required to settle the present obligation at the reporting date.

Where the effect of time value of money is material, the amount of a provision is the present value of the expenditures expected to be required to settle the obligation. The discount rate is a pre tax rate that reflects current market assessments of the time value of money and the risks specific to the liability.

Where some or all of the expenditure required to settle a provision is expected to be reimbursed by another party, the reimbursement is recognised when, and only when, it is virtually certain that reimbursement will be received if the entity settles the obligation. The reimbursement is treated as a separate asset. The amount recognised for the reimbursement does not exceed the amount of the provision.

Provisions are reviewed at each reporting date and adjusted to reflect the current best estimate. Provisions are reversed if it is no longer probable that an outflow of resources embodying economic benefits or service potential will be required, to settle the obligation.

Where discounting is used, the carrying amount of a provision increases in each period to reflect the passage of time. This increase is recognised as an interest expense.

A provision is used only for expenditures for which the provision was originally recognised.

Provisions are not recognised for future operating surplus.

If an entity has a contract that is onerous, the present obligation (net of recoveries) under the contract is recognised and measured as a provision.

A constructive obligation to restructure arises only when an entity: • has a detailed formal plan for the restructuring, identifying at least: - the activity/operating unit or part of a activity/operating unit concerned; - the principal locations affected; - the location, function, and approximate number of employees who will be compensated for services being terminated; - the expenditures that will be undertaken; and - when the plan will be implemented; and • has raised a valid expectation in those affected that it will carry out the restructuring by starting to implement that plan or announcing its main features to those affected by it.

A restructuring provision includes only the direct expenditures arising from the restructuring, which are those that are both: • necessarily entailed by the restructuring; and • not associated with the ongoing activities of the entity

No obligation arises as a consequence of the sale or transfer of an operation until the entity is committed to the sale or transfer, that is, there is a binding arrangement.

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After their initial recognition contingent liabilities recognised in entity combinations that are recognised separately are subsequently measured at the higher of: • the amount that would be recognised as a provision; and • the amount initially recognised less cumulative amortisation.

Contingent assets and contingent liabilities are not recognised. Contingencies are disclosed in note 22.

A financial guarantee contract is a contract that requires the issuer to make specified payments to reimburse the holder for a loss it incurs because a specified debtor fails to make payment when due in accordance with the original or modified terms of a debt instrument.

Loan commitment is a firm commitment to provide credit under pre specified terms and conditions.

The entity recognises a provision for financial guarantees and loan commitments when it is probable that an outflow of resources embodying economic benefits and service potential will be required to settle the obligation and a reliable estimate of the obligation can be made.

Determining whether an outflow of resources is probable in relation to financial guarantees requires judgement. Indications that an outflow of resources may be probable are: • financial difficulty of the debtor; • defaults or delinquencies in interest and capital repayments by the debtor; • breaches of the terms of the debt instrument that result in it being payable earlier than the agreed term and the ability of the debtor to settle its obligation on the amended terms; and • a decline in prevailing economic circumstances (e.g. high interest rates, inflation and unemployment) that impact on the ability of entities to repay their obligations.

Where a fee is received by the entity for issuing a financial guarantee and/or where a fee is charged on loan commitments, it is considered in determining the best estimate of the amount required to settle the obligation at reporting date. Where a fee is charged and the entity considers that an outflow of economic resources is probable, an entity recognises the obligation at the higher of: • the amount determined using in the Standard of GRAP on Provisions, Contingent Liabilities and Contingent Assets; and • the amount of the fee initially recognised less, where appropriate, cumulative amortisation recognised in accordance with the Standard of GRAP on Revenue from Exchange Transactions.

1.13 Revenue from exchange transactions

Revenue is the gross inflow of economic benefits or service potential during the reporting period when those inflows result in an increase in net assets, other than increases relating to contributions from owners.

An exchange transaction is one in which the municipality receives assets or services, or has liabilities extinguished, and directly gives approximately equal value (primarily in the form of goods, services or use of assets) to the other party in exchange.

Fair value is the amount for which an asset could be exchanged, or a liability settled, between knowledgeable, willing parties in an arm’s length transaction. Measurement

Revenue is measured at the fair value of the consideration received or receivable, net of trade discounts and volume rebates.

Sale of goods

Revenue from the sale of goods is recognised when all the following conditions have been satisfied: • the entity has transferred to the purchaser the significant risks and rewards of ownership of the goods; • the entity retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; • the amount of revenue can be measured reliably; • it is probable that the economic benefits or service potential associated with the transaction will flow to the entity; and • the costs incurred or to be incurred in respect of the transaction can be measured reliably.

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Rendering of services

When the outcome of a transaction involving the rendering of services can be estimated reliably, revenue associated with the transaction is recognised by reference to the stage of completion of the transaction at the reporting date. The outcome of a transaction can be estimated reliably when all the following conditions are satisfied: • the amount of revenue can be measured reliably; • it is probable that the economic benefits or service potential associated with the transaction will flow to the entity; • the stage of completion of the transaction at the reporting date can be measured reliably; and • the costs incurred for the transaction and the costs to complete the transaction can be measured reliably.

When services are performed by an indeterminate number of acts over a specified time frame, revenue is recognised on a straight-line basis over the specified time frame unless there is evidence that some other method better represents the stage of completion. When a specific act is much more significant than any other acts, the recognition of revenue is postponed until the significant act is executed.

When the outcome of the transaction involving the rendering of services cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recoverable.

Service revenue is recognised by reference to the stage of completion of the transaction at the reporting date. Stage of completion is determined by the proportion that costs incurred to date bear to the total estimated costs of the transaction.

Interest, royalties and dividends

Revenue arising from the use by others of entity assets yielding interest, royalties and dividends or similar distributions is recognised when: • It is probable that the economic benefits or service potential associated with the transaction will flow to the entity, and • The amount of the revenue can be measured reliably.

Interest is recognised, in surplus or deficit, using the effective interest rate method.

Royalties are recognised as they are earned in accordance with the substance of the relevant agreements.

Dividends or similar distributions are recognised, in surplus or deficit, when the entity’s right to receive payment has been established.

Service fees included in the price of the product are recognised as revenue over the period during which the service is performed.

1.14 Revenue from non exchange transactions

Revenue comprises gross inflows of economic benefits or service potential received and receivable by an entity, which represents an increase in net assets, other than increases relating to contributions from owners.

Conditions on transferred assets are stipulations that specify that the future economic benefits or service potential embodied in the asset is required to be consumed by the recipient as specified or future economic benefits or service potential must be returned to the transferor.

Control of an asset arise when the entity can use or otherwise benefit from the asset in pursuit of its objectives and can exclude or otherwise regulate the access of others to that benefit.

Exchange transactions are transactions in which one entity receives assets or services, or has liabilities extinguished, and directly gives approximately equal value (primarily in the form of cash, goods, services, or use of assets) to another entity in exchange.

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Expenses paid through the tax system are amounts that are available to beneficiaries regardless of whether or not they pay taxes.

Fines are economic benefits or service potential received or receivable by entities, as determined by a court or other law enforcement body, as a consequence of the breach of laws or regulations.

Non exchange transactions are transactions that are not exchange transactions. In a non exchange transaction, an entity either receives value from another entity without directly giving approximately equal value in exchange, or gives value to another entity without directly receiving approximately equal value in exchange.

Restrictions on transferred assets are stipulations that limit or direct the purposes for which a transferred asset may be used, but do not specify that future economic benefits or service potential is required to be returned to the transferor if not deployed as specified.

Stipulations on transferred assets are terms in laws or regulation, or a binding arrangement, imposed upon the use of a transferred asset by entities external to the reporting entity.

Tax expenditures are preferential provisions of the tax law that provide certain taxpayers with concessions that are not available to others. The taxable event is the event that the government, legislature or other authority has determined will be subject to taxation.

Taxes are economic benefits or service potential compulsorily paid or payable to entities, in accordance with laws and or regulations, established to provide revenue to government. Taxes do not include fines or other penalties imposed for breaches of the law.

Transfers are inflows of future economic benefits or service potential from non exchange transactions, other than taxes.

Recognition

An inflow of resources from a non exchange transaction recognised as an asset is recognised as revenue, except to the extent that a liability is also recognised in respect of the same inflow.

As the entity satisfies a present obligation recognised as a liability in respect of an inflow of resources fromanon exchange transaction recognised as an asset, it reduces the carrying amount of the liability recognised and recognises an amount of revenue equal to that reduction.

Measurement

Revenue from a non exchange transaction is measured at the amount of the increase in net assets recognised by the entity.

When, as a result of a non exchange transaction, the entity recognises an asset, it also recognises revenue equivalent to the amount of the asset measured at its fair value as at the date of acquisition, unless it is also required to recognise a liability. Where a liability is required to be recognised it will be measured as the best estimate of the amount required to settle the obligation at the reporting date, and the amount of the increase in net assets, if any, recognised as revenue. When a liability is subsequently reduced, because the taxable event occurs or a condition is satisfied, the amount of the reduction in the liability is recognised as revenue.

Transfers

Apart from Services in kind, which are not recognised, the entity recognises an asset in respect of transfers when the transferred resources meet the definition of an asset and satisfy the criteria for recognition as an asset.

The entity recognises an asset in respect of transfers when the transferred resources meet the definition of an asset and satisfy the criteria for recognition as an asset.

Transferred assets are measured at their fair value as at the date of acquisition. 1.15. Investment income

Investment income is recognised on a time proportion basis using the effective interest method.

64 Annual Report for 2018/2019 Financial Year - McGregor Museum Public Entity

1.16. Comparative figures

Where necessary, comparative figures have been reclassified to conform to changes in presentation in the current year. See note 25 for detail. 1.17. Fruitless and wasteful expenditure

Fruitless expenditure means expenditure which was made in vain and would have been avoided had reasonable care been exercised.

All expenditure relating to fruitless and wasteful expenditure is recognised as an expense in the statement of financial performance in the year that the expenditure was incurred. The expenditure is classified in accordance with the nature of the expense, and where recovered, it is subsequently accounted for as revenue in the statement of financial performance. 1.18. Irregular expenditure

Irregular expenditure as defined in section 1 of the PFMA is expenditure other than unauthorised expenditure, incurred in contravention of or that is not in accordance with a requirement of any applicable legislation, including -

(a) this Act; or (b) the State Tender Board Act, 1968 (Act No. 86 of 1968), or any regulations made in terms of the Act; or (c) any provincial legislation providing for procurement procedures in that provincial government.

National Treasury practice note no. 4 of 2008/2009 which was issued in terms of sections 76(1) to 76(4) of the PFMA requires the following (effective from 1 April 2008):

Irregular expenditure that was incurred and identified during the current financial year and which was condoned before year end and/or before finalisation of the financial statements must also be recorded appropriately in the irregular expenditure register. In such an instance, no further action is also required with the exception of updating the note to the financial statements.

Irregular expenditure that was incurred and identified during the current financial year and for which condonement is being awaited at year end must be recorded in the irregular expenditure register. No further action is required with the exception of updating the note to the financial statements.

Where irregular expenditure was incurred in the previous financial year and is only condoned in the following financial year, the register and the disclosure note to the financial statements must be updated with the amount condoned.

Irregular expenditure that was incurred and identified during the current financial year and which was not condoned by the National Treasury or the relevant authority must be recorded appropriately in the irregular expenditure register. If liability for the irregular expenditure can be attributed to a person, a debt account must be created if such a person is liable in law. Immediate steps must thereafter be taken to recover the amount from the person concerned. If recovery is not possible, the accounting officer or accounting authority may write off the amount as debt impairment and disclose such in the relevant note to the financial statements. The irregular expenditure register must also be updated accordingly. If the irregular expenditure has not been condoned and no person is liable in law, the expenditure related thereto must remain against the relevant programme/expenditure item, be disclosed as such in the note to the financial statements and updated accordingly in the irregular expenditure register.

65 Annual Report for 2018/2019 Financial Year - McGregor Museum Public Entity

1.19. Related parties

The entity operates in an economic sector currently dominated by entities directly or indirectly owned by the South African Government. As a consequence of the constitutional independence of the three spheres of government in South Africa, only entities within the national sphere of government are considered to be related parties.

Management are those persons responsible for planning, directing and controlling the activities of the entity, including those charged with the governance of the entity in accordance with legislation, in instances where they are required to perform such functions.

Close members of the family of a person are considered to be those family members who may be expected to influence, or be influenced by, that management in their dealings with the entity.

Only transactions with related parties not at arm’s length or not in the ordinary course of business are disclosed. 1.20. Commitments

Commitments are not recognised in the statement of financial position as a liability or as expenditure in the statement of financial performance, but are included in the disclosure notes.

Commitments are disclosed for: - Approved and contracted commitments, where the expenditure has been approved and the contract has been awarded at the reporting date. - Approved, but not yet contracted commitments, where the expenditure has been approved and the contract has yet to be awarded or is awaiting finalisation at the reporting date. - Items are classified as commitments where the entity commits itself to future transactions that will normally result in the outflow of resources.

1.21. Change in accounting policies, estimates and errors

Changes in accounting policies that are effected by management have been applied retrospectively in accordance with GRAP 3 requirements, except to the extent that it is impracticable to determine the period specific effects or the cumulative effect of the change in policy.

In such cases the entity shall restate the opening balances of assets, liabilities and net assets for the earliest period for which retrospective restatement is practicable.

Changes in accounting estimates are applied prospectively in accordance with GRAP 3 requirements. Details of changes in estimates are disclosed in the notes to the annual financial statements where applicable.

Correction of errors is applied retrospectively in the period in which the error has occurred in accordance with GRAP 3 requirements, except to the extent that it is impracticable to determine the period specific effects or the cumulative effect of the error. In such cases the entity shall restate the opening balances of assets, liabilities and net assets for the earliest period for which retrospective restatement is practicable. Refer to note 25 to the Annual Financial Statements for details of corrections of errors recorded during the period under review.

66 Annual Report for 2018/2019 Financial Year - McGregor Museum Public Entity Notes to the Annual Financial Statements Figures in Rand 2019 2018

2. New standards and interpretations

Directive 12: The Selection of an Appropriate Reporting Framework by Public Entities

Historically, public entities have prepared financial statements in accordance with generally recognised accounting practice, unless the Accounting Standards Board (the Board) approved the application of generally accepted accounting practice for that entity. “Generally accepted accounting practice” has been taken to mean Statements of Generally Accepted Accounting Practice (Statements of GAAP), or for certain entities, International Financial Reporting Standards (IFRSs) issued by the International Accounting Standards Board. Since Statements of GAAP have been withdrawn from 1 December 2012, public entities will be required to apply another reporting framework in the future.

The purpose of this Directive is to prescribe the criteria to be applied by public entities in selecting and applying an appropriate reporting framework.

The effective date of the standard is for years beginning on or after 01April 2018.

The entity expects to adopt the standard for the first time in the 2019 annual financial statements.

2.1. Standards and interpretations issued, but not yet effective

The following standards of GRAP have been issued but not yet effective and the entity did not early adopt these Standards.

Standard/ Interpretation:

• GRAP 20: Related parties 01 April 2017 Unlikely there will be a material impact • GRAP 109: Accounting by Principals and Agents 01 April 2017 Unlikely there will be a material impact • GRAP 108: Statutory Receivables 01 April 2016 Unlikely there will be a material impact • GRAP 32: Service Concession Arrangements: Grantor 01 April 2016 Unlikely there will be a material impact • IGRAP 17: Service Concession Arrangements where a To be determined Unlikely there will be a material impact Grantor Controls a Significant Residual Interest in an Asset • GRAP 34: Separate financial statements To be determined Unlikely there will be a material impact • GRAP 35: Consolidated financial statements To be determined Unlikely there will be a material impact • GRAP 36: Investments in associates and joint ventures To be determined Unlikely there will be a material impact • GRAP 37: Joint arrangements To be determined Unlikely there will be a material impact • GRAP 38: Disclosure of interests in other entities To be determined Unlikely there will be a material impact • GRAP 110: Living and non living resources 1 April, 2020 Unlikely there will be a material impact • IGRAP 18: Recognition and derecognition of land 1 April, 2019 Unlikely there will be a material impact • IGRAP 19: Liabilities to pay levies 1 April, 2019 Unlikely there will be a material impact • Directive 12: The Selection of an Appropriate Reporting 1 April, 2018 Unlikely there will be a material impact Framework by Public Entities

67 Annual Report for 2018/2019 Financial Year - McGregor Museum Public Entity Notes to the Annual Financial Statements Figures in Rand 2019 2018

3. Property, plant and equipment

2019 2018 Cost / Accumulated Carrying Cost / Accumulated Carrying value Valuation depreciation value Valuation depreciation and and accumulated accumulated impairment impairment Leased computer equipment 151,016 (12,406) 138,610 188,865 (182,556) 6,309 Furniture and fixtures 2,661,832 (1,440,150) 1,221,682 2,597,825 (1,240,813) 1,357,012 Motor vehicles 1,903,729 (404,801) 1,498,928 1,621,406 (334,821) 1,286,585 Office equipment 2,333,902 (1,178,075) 1,155,827 2,180,496 (1,040,810) 1,139,686 Emergency equipment 106,829 (45,824) 61,005 71,639 (38,528) 33,111 Plant and equipment 628,461 (238,698) 389,763 482,924 (197,886) 285,038 Total 7,785,769 (3,319,954) 4,465,815 7,143,155 (3,035,414) 4,107,741 Reconciliation of property, plant and equipment 2019 Opening Additions Disposals Depreciation Total balance Leased computer equipment 6,309 151,016 - (18,715) 138,610 Furniture and fixtures 1,357,012 76,851 (2,792) (209,389) 1,221,682 Motor vehicles 1,286,585 282,323 - (69,980) 1,498,928 Office equipment 1,139,686 342,492 (48,609) (277,742) 1,155,827 Emergency equipment 33,111 35,190 - (7,296) 61,005 Plant and equipment 285,038 180,481 (14,756) (61,000) 389,763 Total 4,107,741 1,068,353 (66,157) (644,122) 4,465,815 Reconciliation of property, plant and equipment 2018 Opening Additions Disposals Depreciation Total balance Leased computer equipment 44,061 - - (37,752) 6,309 Furniture and fixtures 1,522,329 36,106 (484) (200,939) 1,357,012 Motor vehicles 1,344,794 - (1,275) (56,934) 1,286,585 Office equipment 1,266,095 144,024 (30,569) (239,864) 1,139,686 Emergency equipment 39,478 - (208) (6,159) 33,111 Plant and equipment 231,023 98,271 (2,757) (41,499) 285,038 Total 4,447,780 278,401 (35,293) (583,147) 4,107,741

Pledged as security

No Property, plant and equipment is pledged as security for liabilities, there is no property, plant and equipment whose title is restricted and there are also no contractual commitments for the acquisition of property, plant and equipment.

Assets subject to finance lease (Net carrying amount)

Leasehold computer equipment 138,610 6,309

Expenditure incurred to repair property, plant and equipment Expenditure incurred to repair property, plant and equipment included in Statement of Financial Performance

Infrastructure material 715 509 157 272 Consumables 76 193 109 404 791 702 266 676

A register containing the information required by the Public Finance Management Act is available for inspection at the registered office of the entity.

68 Annual Report for 2018/2019 Financial Year - McGregor Museum Public Entity Notes to the Annual Financial Statements Figures in Rand 2019 2018

4. Intangible assets

2019 2018 Cost / Accumulated Carrying Cost / Accumulated Carrying value Valuation amortisation value Valuation amortisation and and accumulated accumulated impairment impairment Computer software 95,579 (30,665) 64,914 76,118 (36,979) 39,139 Wonderwerk cave servitude 9,360 - 9,360 9,360 - 9,360 Total 104,939 (30,665) 74,274 85,478 (36,979) 48,499 Reconciliation of intangible assets 2019 Opening Additions Disposals Amortisation Total balance Computer software 39,139 48,470 (8,918) (13,777) 64,914 Wonderwerk cave servitude 9,360 - - - 9,360 Total 48,499 48,470 (8,918) (13,777) 74,274 Reconciliation of intangible assets 2018 Opening balance Additions Amortisation Total Computer software 33,190 15,764 (9,815) 39,139 Wonderwerk cave 9,360 - - 9,360 Total 42,550 15,764 (9,815) 48,499

Wonderwerk Cave An intangible asset is regarded as having an indefinite useful life when, based on all relevant factors, there is no foreseeable limit to the period over which the asset is expected to generate net cash inflows or service potential

5. Heritage assets 2019 2018 Cost / Accumulated Carrying Cost / Accumulated Carrying value Valuation amortisation value Valuation amortisation and and accumulated accumulated impairment impairment Heritage assets which fair values cannot be reliably measured Movable heritage assets 1 - 1 1 - 1 Land and buildings 1 - 1 1 - 1 Total 2 - 2 2 - 2 Reconciliation of heritage assets 2019 Opening Total balance Heritage assets which fair values cannot be reliably measured Movable heritage assets 1 1 Land and buildings 1 1 2 2

69 Annual Report for 2018/2019 Financial Year - McGregor Museum Public Entity Notes to the Annual Financial Statements Figures in Rand 2019 2018 5. Heritage assets continues Reconciliation of heritage assets 2018

Reconciliation of heritage assets 2018 Opening Total balance Heritage assets which fair values cannot be reliably measured Movable heritage assets 1 1 Land and buildings 1 1 2 2

Current collections and library materials

Current collections and library materials are set out in the supplementary information, to the annual financial statements

Movable heritage assets

Museum Department 31 March Additions 31 March 2018 Additions 2019 31 March 2017 2018 2019 Archaeology 3,480 11 3,491 479 3,970 Botany 35,572 160 35,732 290 36,022 History 20,885 1 20,886 248 21,134 Photographic 25,110 423 25,533 251 25,784 Material culture Western 11,653 270 11,923 37 11,960 Material culture African 3,697 - 3,697 - 3,697 Military artifacts 2,310 - 2,310 2 2,312 Zoology Archaeology 1,225 - 1,225 - 1,225 Zoology Herpetology 521 - 521 - 521 Zoology Mammology 6,763 - 6,763 - 6,763 Zoology Ornithology 2,288 - 2,288 - 2,288 Library Africana Materials 5,824 - 5,824 130 5,954 Mary Moffat Museum 400 1 401 - 401 Kalahari Oranje Furniture 83 - 83 - 83 Kalahari Oranje kitchen 215 - 215 - 215 Kalahari Oranje Textiles 312 - 312 - 312 Kalahari Oranje Natural History 40 - 40 - 40 Kalahari Oranje Photos 805 - 805 - 805 Kalahari Oranje Documents 1416 - 1,416 - 1,416 Kalahari Oranje Cultural History 622 1 623 - 623 Calvinia Museum 1 763 - 1,764 3 1,766 Subtotal 124,984 867 125,852 1,440 127,291 124,984 867 125,852 1,440 127,291

Unencumbered ownership: Sanatoruim 2-12 Edgerton Road, Kimberley Erf: 01/00000/000 Dunluce 10 Lodge Road, Kimberley Erf: 01/00000/484 Rudd House 5 Loch Road, Kimberley Erf: 01/00000/507 Duggan Cronin Gallery 2 -12 Edgerton Road, Kimberley Erf: 01/00000/000 Magersfontein Battlefield Museum Mary Moffat museum Hoofweg, Griekwastad Erf: 02/0001/973 Occupational (custodianship): Alexander Mc Gregor Museum 18 Chapel Street, Kimberley Erf: 01/100010/340 Pioneers of Aviation Alexanderfontein way, Kimberley Erf: 01/00000/000

70 Annual Report for 2018/2019 Financial Year - McGregor Museum Public Entity Notes to the Annual Financial Statements Figures in Rand 2019 2018

6. Prepayments

Subscriptions 1,893 5,602 DFA 1,024 - Sage accounting 3,110 - 6,027 5,602

7. Receivables from exchange transactions Trade debtors 187,373 106,831 Deposits 3,550 3,250 Provision for impairment Trade debtors (73,158) (35,761) Total 117,765 74,320

Analysis of Trade and other receivables due The ageing of amounts past due is as follows: 0 - 30 Days 92,919 67,069 120 Days + 94,454 39,762 The carrying amount of trade and other receivables are denominated in the following currencies: Rand 187,373 74,320

Reconciliation of provision for impairment of trade and other receivables Opening balance 35,761 35,761 Provision for impairment 37,397 - 73,158 35,761

8. Cash and cash equivalents Cash and cash equivalents consist of: Cash on hand 52,336 34,375 Bank balances 2,178,256 688,913 Short term deposits 3,866,619 3,249,370 6,097,211 3,972,658

Credit quality of cash at bank and short-term deposits, excluding cash on hand The credit quality of cash at bank and short-term deposits, excluding cash on hand that are neither past due nor impaired can be assessed by reference to external credit ratings (if available) or historical information about counterpart default rates: Credit rating AAA 6,044,875 3,938,283

71 Annual Report for 2018/2019 Financial Year - McGregor Museum Public Entity Notes to the Annual Financial Statements Figures in Rand 2019 2018

9. Finance lease obligation

Minimum lease payments due - within one year 38,399 10,164 - in second to fifth year inclusive 134,317 - 172,716 10,164 less: future finance charges (31,883) -

Present value of minimum lease payments 140,833 10,164

- Non current liabilities 114,695 10,164 Current liabilities 26,138 140,833 10,164 It is entity policy to lease certain computer related equipment under finance leases. The average lease term was 5 years and the average effective borrowing rate was 9% (2018: 9%). The entity’s obligations under finance leases are secured by the lessor’s charge over the leased assets.

10. Payables from exchange transactions Trade payables 12,158 32,834 Income received in advanced 3,700 - Accrued expenses 9,393 873 25,251 33,707

The carrying amount of payables from exchange transactions are denominated in the following currencies: Rand 25,251 33,707 Analyses of Trade and other payables. The ageing of amounts due is as follows: 0 - 30 days R21 551

11. Other revenue Insurance claims received 115,739 36,893 Recoveries - 161,636 AAA 115,739 198,529

12. Management fees for services rendered (Employee cost paid by DSAC) Management fees for services rendered (Employee cost paid by DSAC) 15,335,031 14,261,452 Internal Audit Fees (NCPT) 177,793 152,390 15,512,824 14,413,842

72 Annual Report for 2018/2019 Financial Year - McGregor Museum Public Entity Notes to the Annual Financial Statements Figures in Rand 2019 2018

13. Government grants and subsidies

Operating grants DSAC 3,386,000 3,296,000 White Back Vulture 114,473 36,456 Black Footed Cat 108,020 50,002 Department of Economic Development 469,645 - 4,078,138 3,382,458

Unspent conditional Grant Rosa Luxenburg Oral History project Balance unspent at beginning of year 13,250 13,250 13,250 13,250

This grant (R35 000) was received from the Rosa Luxemburg Foundation in August 2012. Funds are to be used to educate schools on history by making oral presentations and telling stories. The remaining balance will still be utilised for this purpose. There was no movement in the 2017/2018 financial year Unspent conditional Grant White Back Vulture Balance unspent at beginning of year 165,596 165,596 Current year receipts - 101,681 Conditions met - transferred to revenue (114,473) (36,456) 51,124 165,596

Unspent conditional Grant Black Footed Cat Balance unspent at beginning of year 210,045 130,347 Current year receipts - 129,700 Conditions met transferred to revenue (108,020) (50,002) 102,025 210,045

Unspent Conditional Grant Credo Mutwa Current year receipts 2,000,000 -

Unspent Conditional Grant Department of economic development Balance unspent at beginning of year - - Current year receipts 1,146,000 - Conditions met transferred to revenue (469,645) - Other - - 676,355 -

14. Public contributions and donations Public contributions and donations 367,408 13,145

15. Employee related costs Basic 252,197 180,948 Board member sitting allowance 18,000 14,000 270,197 194,948

73 Annual Report for 2018/2019 Financial Year - McGregor Museum Public Entity Notes to the Annual Financial Statements Figures in Rand 2019 2018

16. Management fees for services rendered (Employee cost paid by DSAC)

Management fees for services rendered (Employee cost paid by DSAC) (15,335,031) (14,261,452)

Surname and Initials Basic Housing Medical aid Bonus Total 2019 Total 2018 and Pension Head of History 353,043 15,854 45,985 45,985 464,102 438,926 Chief Financial Officer 402,012 - 52,139 52,139 727,715 503,187 Head of education 477,875 15,854 74,215 62,047 628,093 563,110 Head of display section 261,654 15,854 46,000 33,832 343,551 328,826 Accountant Finance 301,233 15,854 77,314 38,962 417,853 378,322 Principal Oral Historical 353,343 15,854 58,063 45,895 479,401 455,027 Head of Archaeology 451,950 15,854 70,627 58,459 606,631 564,091 Chief Executive Officer 627,800 15,312 107,954 81,614 826,053 746,500 Ass Manager Assets 360,290 15,854 46,837 46,837 453,116 421,494 Collections manager 245,508 15,854 44,044 31,876 341,475 314,296 Head of Zoology 473,780 - 69,631 61,591 676,975 628,455 Other 6,485,936 718,743 1,580,844 798,437 9,370,066 8,919,218

Subtotal 10,794,424 860,887 2,273,653 1,357,674 15,335,031 14,261,452 10 794 424 860 887 2,273,653 1,357,674 15,335,031 14,261,452

17. Finance costs Finance leases 7,655 2,953

Capitalisation rates used during the period were 10% on specific borrowings for capital projects and 10% being the weighted average cost of funds borrowed generally by the entity. Total interest expense, calculated using the effective interest rate, on financial instruments not at fair value through surplus or deficit amounted to R7 655.00 (2018: R 2 953.00).

18. Impairment loss Contributions to debt impairment provision 37,397 -

74 Annual Report for 2018/2019 Financial Year - McGregor Museum Public Entity Notes to the Annual Financial Statements Figures in Rand 2019 2018

19. General expenses Advertising 11,835 9,923 Auditors remuneration 775,420 758,672 Bank charges 33,834 24,519 Cleaning 70,028 63,039 Internal Audit Fees 177,793 152,390 Computer expenses 142,213 112,064 Consulting and professional fees 399,091 294,097 Consumable Materials 74,272 80,997 Delivery expenses 33 - Entertainment 24,791 10,583 Gifts 1,750 400 Insurance 285,321 266,062 Conferences and seminars 9,995 18,536 Fuel and oil 171,626 123,477 Postage and courier 1,200 1,059 Printing and stationery 246,527 128,941 Security 135,782 92,232 Subscriptions and membership fees 9,030 9,781 Telephone and fax 45,958 40,944 Travel local 257,115 113,222 Travel overseas 860 24,696 Electricity 555,802 502,331 Sewerage and waste disposal 46,901 43,092 Water 185,246 96,047 Refuse 30,777 25,992 Uniforms 42,825 23,563 Rental of buildings 6,320 6,840 3,742,345 3,023,499 20. Cash generated from operations (Deficit) surplus (23,819) 435,257 Adjustments for: Depreciation and amortisation 657,900 592,963 Gain on sale of assets and liabilities 75,075 - Finance costs Finance leases 7,655 2,953 Debt impairment 37,397 - Donations in kind (85,565) - Changes in working capital: Receivables from exchange transactions (43,445) (31,147) Consumer debtors (37,397) - Prepayments (424) - Payables from exchange transactions (8,456) 79,834 Unspent conditional grants and receipts 2,453,878 - 3,032,799 1,079,860

21. Financial instruments disclosure Categories of financial instruments 2019 Financial assets At amortised cost Total

Trade and other receivables from exchange transactions 117,765 117,765 Cash and Cash equivalents 6,097,211 6,097,211

6,214,976 6,214,976

75 Annual Report for 2018/2019 Financial Year - McGregor Museum Public Entity Notes to the Annual Financial Statements Figures in Rand 2019 2018

Financial liabilities At amortised cost Total Trade and other payables from exchange transactions 25,251 25,251 Unspent conditional grants and reciepts 2,842,769 2,842,769 Finance lease obligation 140,833 140,833

3,008,853 3,008,853

2018 Financial assets At amortised cost Total Trade and other recievables from exchange transactions 74,320 74,320 Cash and cash equivalents 3,972,658 3,972,658 Other financial assets 4,046,978 4,046,978

Financial liabilities At amortised cost Total Trade and other payables from exchange transactions 33,707 33,707 Unspent conditional grants and reciepts 388,891 388,891 Finance lease obligation 10,164 10,164

432,762 432,762

22. Contingencies Minister of Mineral Resources, Jacky Mary Wesi, Jacky M Wesi Mining (Pty) Ltd, Lucas Daniel Sonnenberg, and the Dikgatlong Local Municipality. Legal Review of the decision made by the Dept of Mineral Resources to grant a mining permit over a declared heritage site. Norton Rose Fulbright attorneys acts on behalf of McGregor museum on a pro bono basis. The disbursements incurred to date is R214 390.67 the museum has paid R152 539.54 to date. Should the application be unsuccessfull the museum could be subject to an adverse cost order. It is estimated that an additional R100 000 could be incurred in respect of disbursements or legal costs for full resolution of the matter.

76 Annual Report for 2018/2019 Financial Year - McGregor Museum Public Entity Notes to the Annual Financial Statements Figures in Rand 2019 2018

23. Related parties Relationships Board members Refer to members’ report note Department with significant influence MEC of the Northern Cape Department of Sport, Arts and Culture

Related party transactions Department of Sport, Arts and Culture Parent Department Transfers received for operations of the museum (5,386,000) (3,296,000) Management fee for services rendered (Employee cost paid by DSAC) (15,335,031) (14,261,452) Board members sitting allowance 18,000 14,000

24. Prior-year adjustments Presented below are those items contained in the statement of financial position, statement of financial performance and cash flow statement that have been affected by prior-year adjustments:

Financial liabilities Note As previously Correction of Restated reported error Trade and other payables from exchange transactions 10 (35,276) 1,569 (33,707) Intangible assets 4 34,655 13,844 48,499 PPE - Leased assets 3 6,335 (26) 6,309 PPE - Furniture and fittings 3 1,615,035 (258,023) 1,357,012 PPE - Vehicles 3 909,559 377,026 1,286,585 PPE - IT Equipment 3 277,125 (277,125) - PPE - Garden equipment 3 71,933 (71,933) - PPE - Audio/Visual equipment 3 95,375 (95,375) - PPE - Sundry equipment 3 226,159 (226,159) - PPE - Workshop equipment 3 16,457 (16,457) - PPE - Office equipment 3 128,084 1,011,602 1,139,686 PPE - Plant and equipment 3 - 285,038 285,038 PPE - Emergency equipment 3 - 33,111 33,111 Accumulated surplus (6,656,804) (682,997) (7,339,801)

(3,311,363) 94,095 (3,217,268)

Statement of finanical performance 2018 Note As previously Correction of Restated reported error Repairs and maintenance 266,676 (177) 266,559 General expenses 19 2,872,561 150,938 3,023,499 Services in kind 12 (14,261,452) (152,390) (14,413,842) PPE - Furniture and fittings 3&4 661,334 (68,398) 592,936

Surplus for the year (10,460,881) (69,967) (10,530,848)

Errors Repairs and maintenance -Correction discount and interest incorrectly charged to accounts. General expenses - Internal audit services recognised and correction discount and interest incorrectly charged to accounts. Trade and other payables from exchange transactions - Correction discount and interest incorrectly charged to accounts. Services in kind - Internal audit services recognised. Intangible assets and Property, plant and equipment - usefull lives of assets re-assessed. Depreciation - decrease in depreciation due to correction of useful lives (PPE).

77 Annual Report for 2018/2019 Financial Year - McGregor Museum Public Entity Notes to the Annual Financial Statements Figures in Rand 2019 2018

25. Risk management Financial risk management The entity’s activities expose it to a variety of financial risks: market risk (including currency risk, fair value interest rate risk, cash flow interest rate risk and price risk), credit risk and liquidity risk.

Liquidity risk The entity’s risk to liquidity is as a result of the funds available to cover future commitments. The entity manages liquidity risk through an ongoing review for future commitments. Credit risk Credit risk consists mainly of cash deposits, cash equivalents, and trade debtors. The entity only deposits cash with major banks with high quality credit standing and limits exposure to any one counter-party.

Trade receivables comprise a widespread customer base. Management evaluated credit risk relating to customers on an ongoing basis. If customers are independently rated, these ratings are used. Otherwise, if there is no independent rating, risk control assesses the credit quality of the customer, taking into account its financial position, past experience and other factors. Individual risk limits are set based on internal or external ratings in accordance with limits set by the board. The utilisation of credit limits is regularly monitored. Sales to retail customers are settled in cash or using major credit cards. Credit guarantee insurance is purchased when deemed appropriate.

Financial assets exposed to credit risk at year end were as follows:

Financial instrument 2019 2018 Trade receivables 117 765 74,320 Cash and Cash equivalents 6,097,211 3,972,658 Market risk Interest rate risk As the entity has no significant interest-bearing assets, the entity’s income and operating cash flows are substantially independent of changes in market interest rates.

Cash flow interest rate risk

Financial instrument Current Due in less Due in Due in two Due in Due after interest than a year one to to three three to five years rate two years years four years Trade and other receivables normal credit terms - % 117,765 - - - - Cash in current banking institutions - % 6,097,211 - - - - Trade and other payables extended credit terms - % 25 251 - - - - Finance lease liabilities 9.00 % 26 138 28 732 31 584 34 719 19 660 ------

26. Going concern We draw attention to the fact that at 31 March, 2019, the entity had accumulated surplus of R 7,752,241 and that the entity’s total assets exceed its liabilities by R 7,752,241.

The annual financial statements have been prepared on the basis of accounting policies applicable to a going concern. This basis presumes that funds will be available to finance future operations and that the realisation of assets and settlement of liabilities, contingent obligations and commitments will occur in the ordinary course of business.

The entity is wholly dependent on the Northern Cape Department of Sport, Arts and Culture for continued funding of operations. The financial statements are prepared on the basis that the entity is a going concern and the Northern Cape Department of Sport, Arts and Culture has neither the intention nor the need to liquidate or curtail materially the scale of the entity.

78 Annual Report for 2018/2019 Financial Year - McGregor Museum Public Entity Notes to the Annual Financial Statements Figures in Rand 2019 2018

27. Events after the reporting date No Significant events occurred after the reporting date that would require additional disclosure and or adjustments of the financial statements. 28. Fruitless and wasteful expenditure 2019 2018 Opening balance 2,962 2,941 Current year 8,023 21 10,985 2,962 Fruitless and wasteful expenditure incurred above consist of interest charged on overdue accounts. 29. Irregular expenditure Opening balance 677,660 677,660 Add: Irregular Expenditure - current year 86,099 - Prior year identified in current year 37,768 - 801,527 677,660

The amount displayed consists of the following amounts Amount Amount SCM Policy not adhered to 35,319 35,319 Three quotations not obtained 631,122 631,122 Lowest quotation not accepted 11,219 11,219 Contracts extended - 2018 37,768 - Contract extended - 2019 86,099 - 801,527 677,660

30. Theft and losses An amount of R21 2450,40 was stolen by a former employee of the McGregor museum. There was no evidence found by the South African Police after investigations indicating that the employee took the money, therefore there was nothing binding the employee to pay back the money that was stolen.

79 Annual Report for 2018/2019 Financial Year - McGregor Museum Public Entity

Appendices Contents

Staff 83

Archaeology 84

Asset Management, Transport & Maintenance 86

Botany 87

Design & Display 88

Education 90

History

Archives 92

Conservation 93

Cultural 94

Photography 95

Living History 96

Zoology 97

Publications 99

Conference, Workshops & Lectures 100

Donations & Acknowledgements 101

80 Annual Report for 2018/2019 Financial Year - McGregor Museum Public Entity

McGREGOR MUSEUM STAFF April 2018 - March 2019 ADMINISTRATION Chief Executive Officer Sunet Swanepoel Chief Financial Officer Zahid Cader Assistant Manager Thabo Tsotetsi Senior State Accountant Tracy Maarman Administration Felicity Msuthu Procurement Faren Mogatle (Intern) Driver/Messenger Darrol Peters Reception Ida Maphumulo Transport Vacant Clerical Assistant Beryl Camroodien

MUSEUM CARETAKERS/ASSISTANTS Magersfontein Esau Richards; Yu-Dean Vaarland; Eveline van Schalkwyk, Chrissie van Schalkwyk*; Des Richards* Sanatorium Bafana Ndebele Chapel street Museum closed - open on request Aviation Museum closed - open on request Cashier Frank Higgo* (April - May 2018); Chad Greeff (June - October 2018) Duggan-Cronin Gallery Museum closed - open on request Dunluce House Museum closed - open on request Rudd House Museum closed - open on request Wildebeest Kuil Petrus Wilson, Amos Makau Wonderwerk Cave Johnny Esau; Iris Khabae Cleaners Elizabeth Moshounyane; Jennifer Buffel; Charlene Coetzee EPWP Cleaners Wilhemina Mangope; Jenny Kammies; Ellise Booysen; Portia Gema, Susan John

NATURAL & HUMAN SCIENCES - Research & Curatorial Archaeology David Morris PhD Botany Vacant History Vida Allen B Bibl; MA Conflict Vacant Living History Sephai Mngqolo Museum Heritage Dip Social Anthropology Vacant Zoology Beryl Wilson ND; B Tech; BA (Hons) Collection Management Archaeology Vincent Dinku; Jane Bosch; Chantel Wilson; Melony Jafta; Koot Msawula, Abenicia Henderson Botany Annemarie van Heerden ND Nat Cons Cultural History Dominique McAnda; Jenny Gibbs (retired 30 September 2018) Conservator Yvonne Kok Taxidermy Jack Oliphant Photographs Robert Hart BA (Hons) African Material Culture Vacant Zoology Heidi Fölscher

LIBRARY Vacant

EDUCATION Education Officer Suzanne Erasmus BSc (Hons) STD

DESIGN & DISPLAY Artists Marie Lodewyk; Portia Genge; Kgomotso Setshogela

GARDENS Supervisor Vacant Gardeners Gert van Schalkwyk; Andries Mathebula; Moses van Schalkwyk; Cecil Mbanga

WORKSHOP Supervisor Vacant Artisan Painter Joseph Ditlhobolo Foreman Thys Moncho Tradesman Aid Abel van Schalkwyk

*BOARD EMPLOYEES 81 Annual Report for 2018/2019 Financial Year - McGregor Museum Public Entity ARCHAEOLOGY PROF DAVID MORRIS - Head Of Archaeology VINCENT DINKU - Collections Manager ABENICIA HENDERSON - on secondment from the heritage unit, PETRUS WILSON, AMOS MAKAU, CHANTEL WILSON - Wildebeest kuil KENYADITSWE IRIS KHABAE, JOHNNY ESAU - Wonderwerk cave KOOT MSAWULA, JANE BOSCH, MELONY SHUPING - Collections and field assistants, Mcgregor Museum JANI LOUW - Museum intern It is not controversial in material culture studies today to assert to Wits honours students and also a conference paper on that artefacts have a biography and a social life; that their “Archaeological activism against the loss of the past”, given life histories are dynamic; and that this is no less true of their at the Historical Association meeting in Thaba N’chu in June ‘afterlife’ in museums. Curating and researching the archaeology 2018. Sol Plaatje University students enjoyed exposure to field and cognate collections at the McGregor Museum in the current work at Canteen Kopje under direction of Prof Michael Chazan period provides a vivid sense of this as particular collections or from Toronto, while colleagues from Wits continued research at objects rise from obscurity to be studied again after decades of the site with their 2018 Honours field school which was based resting in the dark on storeroom shelves (e.g. Heuningneskrans), at Canteen Kopje. Kelita Shadrack has completed her thesis on while others are consigned to boxes for posterity and future Canteen Kopje and was awarded her MSc (with distinction) in consultation (thinking here of the many current accessions), May 2018. or selected for displays to ‘speak’ – as objects do – alongside museum texts (e.g. those in the Ancestors Gallery). Yet others Work continues at other sites in the province where the McGregor have been requested for temporary exhibition in the limelight Museum has a collaborative role: Pniel with Dr. Michaela Ecker of international shows. A year ago we received back from the (Toronto), where Abenicia Henderson has assisted over the past Netherlands two rock engravings which had travelled there for two years; Ga-Mohana near Kuruman with Jayne Wilkins (UCT), the Rijks Museum’s “Good Hope” exhibition; and in the year where Jani Louw, intern at the McGregor, has also assisted. Jani under review we had sent overseas (for the second time in a Louw joined us in July 2017 and extended her internship beyond year) the Kathu Pan handaxe, this time to Dallas, Texas, to the January 2019, being a very welcome addition to the McGregor Nasher Sculpture Center’s “First Sculpture: handaxe to figure team. Dr Chris Wingfield from the Museum of Archaeology and stone” exhibition, which was reviewed inter alia in the New Anthropology, University of Cambridge, led the first joint Sol York Times. Plaatje-Cambridge-Pretoria-McGregor Museum field season of excavations at the northern edge of the Moffat Mission site in No less than the artefacts out of archaeological sites, the sites Kuruman, in July 2018. This is part of a long-term project, “Re- themselves figure in trajectories that draw together the museum collecting the Mission Road”. David Morris, through C. Cretin with visiting researchers and communities increasingly aware and M. Duval, has contributed to a new Franco-South African of the extraordinary places that constitute the Northern Cape rock art collaboration called “COSMO ART: The cosmopolitan and play (or have played) a role in people’s lives here past and approach as a new paradigm for rock art heritage management present. The possible futures of some sites are hotly contested as in Southern Africa”. A funding application to Agence Nationale will be noted below. de la Recherche succeeded in the first stage of evaluation in February 2019. Wonderwerk Cave and Kathu Pan hosted, as it does now annually, researchers from the team headed by Michael Chazan, Archaeology’s role in education and outreach included Liora Kolska Horwitz and Francesco Berna and once again a involvement in Humanities programmes at Sol Plaatje sophisticated science laboratory was set up on-site to analyse University, specifically with teaching of a theory and practice materials as they emerged from the excavations. SABC TV module in archaeology and participation in working up an News compiled an insert on this work which was broadcast in Honours programme. We contributed to the Wits Honours June 2018. In March 2019 a BCC World Service Crowdscience visit to Kimberley and Barkly West and SPU student visits to team recorded and filmed at the cave for a radio documentary Wildebeest Kuil Rock Art Centre, Driekopseiland, Wonderwerk and TV clip pondering the origins of cooking. The boardwalk Cave and Taung. Various other lectures, talks and excursions at the site is becoming a celebrity in its own right having won were given and are listed separately in the annual report. a regional architectural award in 2017, and, sent forward to a national round, was recognised with an ‘Award of Merit’ by the The McGregor Museum Archaeology Department staff in SA Institute of Architects in 2018. Congratulations to architect collaboration with SPU have been organizing the ASAPA 2019 Craig McClenaghan and his team on these achievements. International Conference to take place in Kimberley in July 2019. Our particular role has included the submission of major funding Canteen Kopje was the focus of two difficult public meetings in applications to Business Tourism, PAST and the Wenner-Gren 2018 at which SAHRA staff tried to explain why giving it Grade Foundation. Having liaised with Oppenheimer Generations, 1 National Heritage status was a good thing. An opposing view the conference was awarded a very generous grant making from part of the community is that destroying it by mining for them the major donor. In addition we are co-ordinating the diamonds would bring Barkly West immeasurable wealth (yet, scientific programme (review of abstracts); excursion planning; nearly endless mining in the vicinity of the town past and present and providing a secretarial function for the Local Organising has failed to lift the place and its citizens out of poverty and Committee. collective debt, inter alia to Eskom, and it is hard to envisage the destruction of one significant heritage site bringing great As in previous years, Cultural Resources Management surveys improvements). This matter was the subject to a presentation have been conducted at various locales across the province,

82 Annual Report for 2018/2019 Financial Year - McGregor Museum Public Entity including energy-related developments and mining sites, near Kuman, George Leader, Dominic Stratford, Kelita Shadrack and Springbok, Aggeneys, Prieska, Barkly West and elsewhere. Jani colleagues (Wits), Phillip Segadika and colleagues (Botswana Louw is thanked for a lot of the driving on these trips; and both National Museum), Chris Wingfield and students (Cambridge), Abenicia Henderson and Jani Louw assisted with writing impact Ceri Ashley (Pretoria) Judith Westerveld (Netherlands), Isaac assessment reports. We provided advice on accidental exposures Segami (Schmidtsdrift), Liz Crossley (Berlin), Martin Mössmer of human remains in Port Nolloth, Kathu, and Kimberley, and (UCT), Dylan Smith (Tswalu Foundation), Julia Damman on alleged presence of graves near Barkly West. David Morris (SASI), Philip Kiberd (Essex), Dries Veldhuizen (UNISA), accompanied seven students from SPU on an impact assessment Chief Richard Hoogstander (Korana Royal House), Mel Miller with the firm Digby Wells at the site of the SKA Telescope in the (Toronto), Greg Dunn and Lachlan Matthews (!Khwa-ttu), Karoo. Reports compiled by the department are listed separately Marijke Peters and Anand Jagatia (BBC World Service), and in the Annual Report. Eldar Salakhetdinov (Moscow).

David Morris continued as a Member of the Council of the We are grateful to all who have assisted in the work of the National Museum and of the South African Archaeological archaeology department in 2018-19. Society, and has been appointed a Trustee of the Karoo Development Foundation. He was recognised at the last ASAPA conference as an honorary member of the Association of Southern African Professional Archaeologists, in acknowledgment of his role in saving Canteen Kopje from destruction by mining in 2016.

Staff publications and conference contributions are listed separately in the annual report. John Parkington (UCT) is senior author in a SKA-related paper with David Morris and Jose de Prada Samper (Barcelona). (Jose and his wife kindly hosted David Morris for a European Association of Archaeologists congress in Barcelona in September where a paper was presented on “re-membering” at Driekopseiland). Thanks also to Silvia Tomášková (Chapel Hill) who had supported work on the Holub connection in Vienna and Prague in 2017. Lourenço Pinto co- authored with two of us a paper on a rock gong near Ga-Mohana, Kuruman. Abenicia Henderson enlisted in a UNISA module on decolonizing archaeology. Jani Louw completed a dissertation on “The oral health of Holocene Khoesan along the southern and western coasts of South Africa” and is being awarded a Master’s degree for it by UCT.

Vincent Dinku and Abenicia Henderson oversaw collections management with our team of assistants Koot Msawula, Jane Joubert and Melony Shuping, who were occupied with on-going curation of the archaeology and palaeontology collections, and the processing of large assemblages inter alia from the Kemo Dump, Kathu and Canteen Kopje. Research access was provided to collections relating to Wonderwerk Cave, Kathu, and Pniel amongst other sites.

Petrus Wilson, Amos Makau and Chantel Wilson continued to manage the Wildebeest Kuil Rock Art Centre where, thanks to funding from the Department of Economic Development and Tourism, major upgrades have been possible. These include a new display space with panels for an exhibit “Landscapes of Loss and Re-membrance” going up at the end of the year under review. Site management at Wonderwerk Cave has been the responsibility of Kenyaditswe Iris Khabae and Johnny Esau.

Our many visitors in the year, apart from those already mentioned, have included Liora Horwitz (Jerusalem), Jayne Wilkins, Benjamin Schoville and team (UCT), Garth Benneyworth, Joseph Chikumbirike, Foreman Bandama, Lorenco Pinto, Nyebe Mohale and Itumeleng Masiteng (SPU), Shahzaadee Karodia Khan (SPU & UNISA), Philip Hine, Nkosazana Machete and Heidi Weldon (SAHRA), Monene Mogashoa (Stellenbosch), Mike Day (Wits), Winnie Sebogodi (Eskom), Renaud Ego (France), Jannie Loubser, Jane Kolbe and colleagues (USA), Kathy

83 Annual Report for 2018/2019 Financial Year - McGregor Museum Public Entity ASSET MANAGEMENT, TRANSPORT & MAINTENANCE THABO TSOTETSI, Assistant Manager, Asset Management, [email protected] GERT VAN SCHALKWYK, ANDRIES MATHEBULA, MOSES VAN SCHALKWYK, CECIL MBANGA - Gardens ELIZABETH MOSHOUNYANE, JENNIFER BUFFEL, CHARLENE COETZEE - Cleaners JENNY KAMMIES, ELLISE BOOYSEN, PORTIA GEMA, SUSAN JOHN, WILHEMINA MANGOPE - EPWP THYS MONCHO, Foreman, ABEL van SCHALKWYK, Tradesman’s Aid, JOSEPH DITLHOBOLO, Artisan - Workshop DARROL PETERS - Driver/Messanger

ASSET MANAGEMENT TRANSPORT

The museum assets management section is responsible for The automobile fleet of the museum is one of the most important among other things planning of assets, management of assets, assets because it allows museum officials to be mobile and maintenance of assets as well as the disposal of assets. The affords them an opportunity to effectively execute their duties. section is understaffed and consists of only one official but The vehicles enable staff to undertake fieldwork, groundsmen to despite this challenge the section performed very well in take away refuse after cleaning the gardens, and correspondence ensuring that the assets of the museum and its satellites were (including parcels) to be collected and delivered. managed and maintained appropriately, and optimally utilized in order to support museum programmes and projects. The section The museum transport section is understaffed and has been verified all the museum’s assets in order to ensure completeness without a transport officer for some time presenting a challenge and existence. for the section. The driver/messenger has taken on most of the duties of the transport officer, and through his efforts the GARDENS transport section has effectively supported museum programmes and projects. The museum’s gardens/grounds represent the image of the museum because they are the first contact point that visitors WORKSHOP and other stakeholders have with the museum, hence good maintenance thereof is of utmost importance. The museum has three workshop staff with the responsibility of ensuring the up-keep of the main museum (Sanatorium) The museum has a total of six gardens that combined cover and six satellite museums. This is a very challenging task due approximately 58 000 m2 (5.8 ha). They require regular to the age of many of the buildings. They require ongoing maintenance throughout the year. The groundsman team is high-level maintenance. Despite the small team and the trying made up of only four gardeners but due to their dedication and circumstances essential maintenance of the buildings was commitment all gardens were kept attractive and tidy, thereby undertaken as necessary. contributing positively to the Museum’s image. Furthermore, due to the neatness of our gardens the museum received a The team contributed towards the success of exhibitions and considerable number of bookings from the public, and other functions held at the museum, and assisted with the maintenance stakeholders, to use the grounds for various events such as of collections. weddings. In conclusion I would like to express my sincere appreciation CLEANING STAFF for the dedication, commitment and hard work displayed by the garden team, cleaning team, workshop as well the transport The cleanliness of the museum premises (display areas, offices section in ensuring that the museum and its assets were well and all surrounding locations including satellite museums) maintained throughout the year. It is through their efforts and influences how the public views and experiences the museum. skills that the museum remains one of the most attractive places The cleaning team is made up of three permanent staff members to visit in Kimberley and the wider Northern Cape. and five EPWP employees. This team is responsible for among other things cleaning and polishing of floors, vacuuming of carpets, washing and ironing of materials, and dusting and polishing of furniture.

The team ensured that the museum was clean and presentable at all times. They also made a significant contribution to the success of all exhibitions and events held at the museum when extra effort is put into making the venue look good.

I would like to bid a special farewell to our five EPWP employees as their contract ended on 31 March 2019. Their hard work and dedication were borne out by the favourable comments of the public about the cleanliness of the museum.

84 Annual Report for 2018/2019 Financial Year - McGregor Museum Public Entity BOTANY KMG HERBARIUM CURATOR / BOTANIST - Post Vacant ANNEMARIE van HEERDEN, Herbarium Collection Manager - [email protected] LOOKING AT PLANTS THROUGH NEW EYES new specimens added to the collection.

One of the highlights this year was the addition of a state-of-the- The KMG Herbarium was privileged to be invited for the art stereo microscope to the KMG Herbarium. This invaluable second year to assist with fi eldwork for a vegetation monitoring resource greatly contributes to the day to day herbarium work programme on Tswalu Kalahari Reserve. The monitoring including plant identifi cations, research assistance and education. programme aims to document vegetation cover, structure, Plant specimens can now be viewed as they really are. diversity and dominance through a fi xed point photographic record and via transect based sampling. The monitoring this DATA CAPTURE year focused on the Gordonia Duneveld vegetation type. 10 Photo station sites were surveyed and 39 plant specimens were During the past year I continued with adding the collection data, collected for the KMG Herbarium. of the unnamed specimens in the collection, to the BRAHMS (Botanical Research and Herbarium Management System) database. The data of 1352 existing specimens and 290 new OUTREACH AND ASSISTANCE TO CLIENTS specimens were captured from April 2018 – March 2019. As part of our information and identifi cation services 41 queries Data editing of specimen data that were transferred from the and plant identifi cations were done for researchers, veterinary PRECIS to the BRAHMS database continued throughout the services, various government departments, farmers and members year. A total of 1068 data corrections were made this year. of the public.

A practical on plant collecting was done with students of the COLLECTION MANAGEMENT Sol Plaatje University as part of their 3rd year module on plant evolution and taxonomy. The physical verifi cation of specimen numbers and their condition were completed for the following plant families: Our educational outreach included a presentation to the SANParks Scrophulariaceae, Cyperaceae and Malvaceae. A total of 2167 Honorary rangers on the basic identifi cation guidelines of specimens were verifi ed during the past year. Northern Cape grasses. Students of the Sol Plaatje University visited the museum in May and the Botany department gave a Processing and specialized preparation of new specimens for presentation on Herbarium Essentials. the botanical collection: 265 specimens were mounted and 226 new specimens incorporated into the herbarium. The KMG Once again I would like to say a big thank you to everyone who Herbarium received 231 gift specimens from the National assisted the Botany department in so many ways during the past Herbarium. The absence of a Botanist and the continued fi nancial year. constraints contributed to the slowing growth of the number of

The new stereo microscope of the KMG Herbarium

Gordonia Duneveld vegetation type Ipomoea bolusiana Vegetation monitoring - Tswalu Kalahari Reserve

Plant collecting practical with the 3rd year Sol Plaatje University 85 students SANParks Honorary rangers Annual Report for 2018/2019 Financial Year - McGregor Museum Public Entity DESIGN & DISPLAY MARIE LODEWYK, Senior Artist - [email protected] KELEBOGILE PORTIA GENGE, Artist - [email protected] KGOMOTSO SETSHOGELA, Artist - [email protected] The museum display programme for 2018 kicked off with the Various desktop design work was done in the period under Robert Sobukwe display and the opening event on 10 May. review The Mandela Centenary display followed and opened on 1 • the Mandela Centenary booklet; August boasting a life size cut out figure of Nelson Mandela. A • updated Entrance Fees for McGregor Museum and Satellite Battle of Square Hill addition to the World War One permanent (12 April 2018); display was opened on 8 November and was Kgomotso’s first • Magersfontein Admission sign (May 2018); permanent display work. A temporary Albertina Sisulu display • design, print and lamination of No Entry sign for Botany was installed in the Journey to Democracy display area to co- Section and a Museum Closed – No Water sign. incide with the DSAC Thuma Mina project from 31 August to 2 • Design of a Fraserburg Walking Tour booklet was done and September, and for a number of weeks subsequent to that. The Walking Tour town maps for Sutherland, temporary Spanish Influenza Epidemic display opened at the • Fraserburg, Williston and Carnarvon prepared for printing Duggan-Cronin Gallery on 5 October. (15 November 2018 – March 2019); • Basic Sign Language Certificates (15 Aug / 13 Nov 2018 & On 25 January 2019 Portia assisted a Northern Cape Legislature 5 March 2019); team with the design and installation of the 20 Year Anniversary • adjustments and reprint of Green Point booklet – Thuma of the Constitution display in the Duggan-Cronin Gallery and Mina Project – DSAC; later at the Mittah Seperepere Conference Centre. A temporary • design of Museum’s AGM invitation – 6 November 2018; “Bowling Woods” display was installed in the Alexander • design of a ASAPA logo for upcoming conference in 2019; McGregor Museum. The travelling Langeberg Exhibition was • design of a Glitter ad for McGregor Museum & Satellites – on loan to various DSAC sections during the period under February 2019; review (30 April 2018/ 7 June 2018 / 4 April 2019 etc.) Museum • Friends of the Museum meetings invitations (20 Section’s banners were used by Zoology section December 2018. November2018/ 04 February 2019/ 13 March 2019).

Portia and the workshop team of Thys Moncho, Abel van We completed maintenance work in the Kimberley Regiment Schalkwyk and Joseph Ditlhobolo, assisted with the installation (May 2018), 2 figurines in the Hall of Religions and Cecil John of Sport in the Struggle temporary exhibition at SPU on 13 Rhodes cutout figure in the Kimberley Siege display. September 2018. On 30 March Marie completed a temporary Landscape of Re-membering exhibition with Dr. David Morris Various lamination projects were completed for museum sections at Wildebeest Kuil Rock Art Centre. as well as for private individuals.

Portia accompanied Vida Allen, Dominique McAnda and Robert We have thus achieved our projected targets, and also exceeded Hart to Springbok Museum on 13-15 February for work on the them, as we have done in previous years, and hope to do so in renewal of the museum displays. Early in March Kgomotso the future. accompanied a HR team to Calvinia and installed the Mandela Centenary exhibition in the Calvinia museum.

86 Annual Report for 2018/2019 Financial Year - McGregor Museum Public Entity

87 Annual Report for 2018/2019 Financial Year - McGregor Museum Public Entity EDUCATION SUZANNE ERASMUS, Education Officer- [email protected] EDUCATIONAL PROGRAMMES museum facilities for various activities and special tours during the year, A total of 6,590 people were taken on guided tours of the museum complexes by staff of the Education Department. These DISPLAYS & PUBLICATIONS numbers are substantially higher than previous years. Visitors were drawn to the ‘Mandela Footprints in the Northern Cape’ I assisted Vida Allen with the editing of the Fraserburg walking temporary exhibition. tour pamphlet and new display posters for the Springbok museum. Tours groups which I particularly enjoyed were delegates to the SA Geography Teachers Conference (June) and Tourism Information and invitations to various museum events were sent Teachers Conference (October), German tourists with Kuga to museum contacts, schools and to the Education Department Tours (November), students of NC Nature Academy (February), website and a ‘Buyers Meeting Africa’ group of SA Tourism (March). We were particularly pleased to host 6 groups of Rovos Rail travellers ADMINISTRATION in April, July, October, February (2 groups) and March. These tours for adults are usually extremely successful; the visitors Routine museum administrative tasks took up much of my time. thoroughly enjoyed the museum and were very impressed by our In the Education Department administration revolves largely displays. I also gave a lesson on Animal ‘Clothes’ to St Patrick’s around communication with schools. Museum information Grade R (April) and an ecology lesson in the EnvirZone to letters were provided as required. Faxes or e-mails were sent Kimberley Boys’ High Grade 10 (September). to schools and they were also phoned to confirm bookings. I produced the required monthly, quarterly and annual reports for I am grateful to our museum guide, Bafana Ndebele, and tourist my department. guide, Thelma Motokolo, for their hard work with school groups, as well as to Ida Maphumulo for all her support. I am responsible for the supervision and co-ordination of the front-of-house staff, Bafana Ndebele and Ida Maphumulo. This OUTREACH includes the administration of leave and the biannual work assessment process. I also drew up the roster for week-end and I organized four evening talks for the Museum Friends during relief duties of the part-time caretakers. this year. Members of other organisations were also invited. The AGM of the Friends of the Museum was held on 20 November, RESOURCE CENTRE at which Dr David Morris spoke on ‘Rock Music: rock gongs in the precolonial past and present in the Northern Cape’. The As always a large number of young learners (and parents!) meeting was attended by 31 people. The meeting of 4 February from Kimberley Junior, Herlear Primary and other schools were was exceptionally well attended by 55 people. Dr George and assisted with Social Sciences projects on local museums and Margo Branch spoke on ‘Living Shores: adventures of two monuments. marine biologists on our coast and inland at Kimberley’. On 13 March Jeannette Kilian, an Honorary ranger, spoke of her A great deal of time was spent in the Resource Centre, my office experiences on ‘Pelican Watch’ on Malgas Island in the West and the various store rooms of the Education Department during Coast National Park. This meeting was attended by 28 people. this year. The reason for all this activity is that I am retiring at the end of July after just over 30 years service. On 18 July we took part in the Department of Tourism’s Mandela Day programme. About 40 learners of Tshepang Day Care Centre I would like to thank all my museum colleagues, past and present, were taken on a tour of the museum and enjoyed jumping castles for making my working life at the museum so interesting. I wish and lunch on our lawn. On 30 July we took part in the National you all everything of the very best for the future, and may the Science Week organized by SAEON. Activities were presented McGregor Museum go from strength to strength. by various organisations in the Lady Oppenheimer Hall and gardens and 47 young people were taken on special tours of the museum. On 31 August we participated in our MEC’s Thuma Mina outreach programme in Greenpoint. About 50 learners of Greenpoint High School were taken on special tours of the Mandela exhibition, and the Albertina Sisulu centenary exhibition in the Journey to Democracy.

A number of community groups were accommodated free of charge during this period, including the Galeshewe Theatre Organisations (May), NC Urban FET College (May), Aobakwe Day Care Centre (May), Sinothando Child and Youth Centre (June), Acacia Park Retirement Centre (September), as well as delegates to the Oral History Workshop held at the museum (December) and Catholic Church Conference (December). Several groups of Sol Plaatje University students used the

88 Annual Report for 2018/2019 Financial Year - McGregor Museum Public Entity

Youngsters of Tshepang Day Care Centre enjoying Mandela Day on the museum lawns, July 2018

A group from St Cyprians in the ‘Mandela Footprints in the A group of learners getting rare hands-on experience while ringing birds Northern Cape’ exhibition in the ballroom of the McGregor in the Alex Hall gardens during National Science Week, July 2018. Museum, August 2018

Kimberley Boys’ High School learners busy with an ecology worksheet in the EnviroZone, September 2018

89 Annual Report for 2018/2019 Financial Year - McGregor Museum Public Entity HISTORY VIDA ALLEN, Historian- [email protected] Currently research is being done on the social and copper mining the quarterly assessment forms for the Department. Filing of history of Springbok and surrounding areas in Namaqualand. The correspondence, compiling of address lists for specifi c functions, research will culminate in a revamped museum at Springbok. co-ordinating the plans of the History Department staff and preparing for strategic planning workshops were some of the Background research was done for a temporary display on “The other duties that are done regularly. Spanish Flu” This display was opened on the commemoration day of Sister Henrietta’s death 6 October 2016. Routine duties of this department included documentation and indexing. The Historian sorted the backlog papers . A A great deal of time was spent on research to answer the 39 queries complete stock take of all the documents and manuscripts which the archives received. These comprised many divergent topics commenced in January 2018 was completed in August 2018. ranging from genealogical queries to histories of communities in The store rooms were fumigated and general housekeeping the Northern Cape. Many visitors and researchers (40) consulted principles put into practice. the archival collection for their publications, land claims or documentary television programmes. The Historian attended many functions, talks and exhibition openings during the year viz ,GEPF presentation at Convention In conjunction with the Dept of Economic Development and Centre; 25 April, the opening of the temporary display on Robert Tourism the Historian started working on walking trails of Sobukwe, 10 May; Africa Day lunch, 25 May; Karoo Hoogland. The Fraserburg booklet is ready for printing, Book launch at SPU, 19 June; the opening of the temporary but the one for Williston and Sutherland lacks some information display on “Footprints of Mandela in the Northern Cape” 1 which only people in Sutherland and Williston can supply. In August; Departmental Walk, 31 August, from Diamond Pavilion the meantime 4 maps of the Hoogland Karoo walking trails to Green Point; Re-dedication of the Dutoitspan cemetery, 26 have been printed: the three above mentioned towns as well as September. Carnarvon. LIBRARY The Historian was involved with temporary exhibitions on Robert Sobukwe (research); “Life and times of Albertina Sisulu” The Historian would like to express her gratitude to two (research); “Footprints of Mandela in the Northern Cape” volunteers who are giving some of their valuable time to work in (research); Squarehill Memorial, a permanent display in WW1 the Library. Mrs Maureen Klemp is keeping a hand on journals, (proofreading and editing). marking them off , and packing them away. Mrs Beverly Theron classifi es and catalogues the new books as well as a huge backlog, Other co-operative activities included the lecture on the Accession and enters them into the database, Inmagic. This database is now Register given to a group of Sol Plaatje University Heritage so out of date that the latest version of the progamme as well as a Studies students on 22 May. The Historian and Photographic new computer will be installed in the new fi nancial year. Curator assisted a freelance artist with the proofreading and editing of the labels for the museum at Golden Gate They assist museum staff and other researchers that need to use Guided tours of Rudd House, Dunluce, the Sanatorium were the library. This includes checking the catalogue for specifi c given to various groups such as learners, subject advisors, books requested by staff and receiving and re-shelving books tourists, and the general public. returned to the library.

Administrative duties of the History Department included the Without these dedicated people the library would not be relevant attending of many meetings, writing of reports, reviewing of and our users would be very frustrated. annual performance plans and work plans as well as fi lling in

Vida Allen and the curator of the Namaqualand Museum having a meeting about the displays which will be upgraded

90 Annual Report for 2018/2019 Financial Year - McGregor Museum Public Entity CONSERVATOR YVONNE KOK, Conservator- [email protected] COLLECTION DEVELOPMENT AND MATERIAL ADD AND MAINTAIN DATABASE PROCESSING - CONSERVATION Add to database – 409 items The necessary housekeeping tasks such as cleaning and preserving of paper based items were carried out. Various items STOCK-TAKING - MILITARY HISTORY of different media were also attended to. Books and documents were repaired. Military uniforms of esteemed soldiers and • MMK41 – 9946 (1114 items) officers were vacuumed. Fragile documents and other paper- • MMKD1 – 2059 (458 items) based records were encapsulated and enclosures were made to • MMKDMH 1 – 2120 (2120 items) provide protection from handling and harm. A huge amount Stocktaking was done by V. Allen and Y. Everson. of stiffed rolled maps and posters were placed in the moisture chamber to soften and then placed between blotting papers to flatten them. QUERIES AND EXHIBITIONS

Booklets about Greenpoint were printed and folded. Queries from the public and visitors were received. Assistance was given with the Nelson Mandela Exhibition. Pamphlets for SORTING, ACCESSIONING, INDEXING Robert Sobukwe exhibition were printed and folded.

The huge task of sorting Biographies, Aviation and Theatre OUTREACH, EDUCATION documents was carried out. The moving of Siege documents from the Library to the Safes also took place. Ms. Y. Everson demonstrated practical exercises on how to repair paper and how to encapsulate documents to Sol Plaatje Estates, Journals and Ledgers were removed from our safes and University Students on 22 May 2018. transferred to the Archives of the Department of Sport, Arts and Culture. I wish to thank all McGregor Museum staff for always working together as a team in order to get any job done efficiently and Funeral letters were indexed and filed. effectively.

91 Annual Report for 2018/2019 Financial Year - McGregor Museum Public Entity CULTURAL HISTORY DOMINIQUE McANDA, Conservator: Cultural History, [email protected] JENNY GIBBS, Chief Auxilliary Services Officer Household Aid COLLECTION MAINTENANCE (GAASCA) by collecting materials as well as books for the group to use in their arts and crafts as well as hosting a Morning New Accessions: 52 Tea for the ladies. Ms McAnda assists in lecturing students New objects located/brought in :257 from the Sol Plaatje University on the role of a curator and basic Objects cleaned: 423 handling and cleaning of museum objects and collections. Ms Wood: 1 McAnda assisted in the setting up of the medical display in the Cloth: 26 Duggan-Cronin Gallery Metal/Silver/Brass: 6 Glass: 301 CO-OPERATIVE ACTIVITIES Ceramic:39 Mixed Media: 381 The McGregor Museum History Department and Design and Objects re-shelved: 683 Display are assisting the Springbok Museum in updating their Stocktaking: 531 exhibits. Database: 523 MUSEUM AND DISPLAY MAINTENANCE The routine tasks of daily administration and submissions of reports were completed. The cleaning of the storerooms, Regular housekeeping of the storerooms and Rudd House is working areas were routinely done by both Ms McAnda and Mrs done by the EPWP cleaners. Re-assembling and fixing of a Gibbs, until Mrs Gibbs retired in September 2018. Rudd House Cedar wood wardrobe was done by Mrs Gibbs was cleaned routinely by the EPWP workers. The sorting and repacking of objects in the storerooms done by Mrs Gibbs is The success of this department is all thanks to the McGregor impeccable and should be commended. Museum staff for their continued willingness to assist and support. Thank you and stay blessed. OUTREACH, EDUCATION & DISPLAY Thank you, Mrs Gibbs, your effort, willingness and high standard Mrs Gibbs assisted with an outreach programme which involves of work excellence is highly valued and appreciated and your the Galeshewe Association for the Care of the Aged and Disabled presence will be sorely missed.

92 Annual Report for 2018/2019 Financial Year - McGregor Museum Public Entity PHOTOGRAPHS ROBERT HART, Industrial Technician - [email protected] INFORMATION SERVICE battle of Square Hill and the role of the Cape Corps during the First World War. Visitors 13 people were assisted including Chris Wingfi eld (UK)- Robert acts as the Museum’s in-house fl orist and did the Kuruman and Moff at Mission, Sharn Davies (Australia)- arrangements for the following events: Robert Sobukwe Pollard’ s Lilliputian Opera Company, Wandile Kasabe- City of exhibition (10 May), Nelson Mandela centenary exhibition (1 Kimberley, Brian Willan (UK)- Malay Camp, Nanette Fleming- August) and battle of Square Hill exhibition (8 November). Warrenton and surrounds, and Claire Kerry- Gasson family. The Duggan-Cronin Gallery was the venue for the following Inquiries functions and exhibitions: DSAC information session for 40 requests for visual material were received including from employees approaching retirement age (16 May), photographic Ntsikelelo Maqubela- Duggan-Cronin images, Sina Voigt exhibition of camera club of Kimberley Girls’ High School (Switzerland)- Ndebele women working with beads, Gassia (July), tea for residents of the Galeshewe Association for the Armenian (USA)- Chopi woodcarvers. Nancy Tietz- Margery Care of the Aged and Disabled (27 September), 1918 Spanish Courtenay-Latimer, Anna Stewart- William Humphreys Art infl uenza epidemic exhibition (October), end point of Pink Walk Gallery in the 1950s and Ansie van der Walt- antique coal/wood for breast cancer awareness that included a morning market stoves and oil/paraffi n lamps. (20 October), and ‘20 years of the NC Provincial Legislature’ exhibition (4 December). COLLECTIONS AND STOREROOM EDUCATIONAL AND OUTREACH WORK 246 entries were made in the accessions’ book and 248 entries on the database. Numbers were placed on the artworks in the Visitors to the Duggan-Cronin Gallery were assisted as required. collection. Stocktaking of the collection commenced in August They numbered 660 and included teachers and learners from 2018 and is a laborious and time-consuming process. During the several schools in the Northern Cape. period under review 5087 images were checked. The ongoing tasks of fi ling away photographs, and cleaning storage cabinets House tours and shelves were completed on a regular basis. House tours: Rudd House: A total of 74 visitors were shown over this building. VOLUNTEERS AND INTERNS Dunluce: 5 visitors

Christina Murray assisted with stocktaking, and her help was A presentation about historic images and the care thereof was much appreciated. given to Heritage Studies students from Sol Plaatje University on 22 May. PROOF-READING In February 2019 Robert was part of the team that visited Much time was spent proof-reading various texts including: Springbok to look at the Museum there as the McGregor McGregor Museum annual report 2017-18, Robert Sobukwe Museum has been asked to assist with upgrading of the displays. exhibition, Robert Sobukwe booklet, Fraserburg booklet Port Nolloth was also visited, and it was a good experience to see (translation), Ammerville “drive thru” route booklet (translation), a remote and uniquely diff erent part of South Africa. Nelson Mandela centenary exhibition, Nelson Mandela booklet, Albertina Sisulu exhibition, 1918 Spanish infl uenza epidemic HOUSEKEEPING exhibition, McGregor Museum advert for Glitter magazine, and information for Springbok Museum displays. The Gallery complex consisting of the display areas, offi ces and the visitors’ fl at were, as always, kept clean and tidy, and looking EXHIBITIONS AND EVENTS good, due to the eff orts of Jennifer Buff el.

Robert researched and wrote text for an exhibition about the

Dr Elizabeth Mokoka, the Chief German Field Gun captured by the Executive Offi cer of the Deans Cape Corps at the Battle of Square Robert Hart and Kgomotso of University Nursing Schools, Hill in Palestine September 1918. Setshogela with the Battle of and N Geyer standing next to It is now located at the Cenotaph, Square Hill exhibition poster, the introductory panel of the Kimberley where this picture was November 2018 1918 Spanish Infl uenza epidemic taken on the centenary of Armistice 93 exhibition, 5 October 2018 Day, 11 November 2018 Annual Report for 2018/2019 Financial Year - McGregor Museum Public Entity LIVING HISTORY SEPHAI MNGQOLO, Oral Historian, [email protected]

RESEARCH

Continued with research on the 1896-97 Phokwane and Langeberg War of Resistance as well as the History of African Businesses in Galeshewe and Old Greenpoint in collaboration with Messrs Vusi Tukakhomo and Don Majosi.

OUTREACH AND EDUCATION

Gave a talk titled ‘Langeberg War’ during the African World Heritage Day Celebration at the Taung Skull Heritage Site in Buxton in Taung.

Co-curated the Robert Sobukwe exhibition and Nelson Mandela’s Footprints in the Northern Cape exhibition. During the 2 days excursions, Yunnan Province

Gave a lecture on Africa Day at Sol Plaatje University Campus Conducted a guided tour at the Greenpoint High School on the Nelson Mandela Exhibition.

Served on the Task Team and was responsible for negotiating and corresponding with Kgosi Jantjie, Mothibi and Toto for the proposed monument honoring the Langeberg War. I also compiled the wording on the memorial that was erected in Kuruman next to the Eye.

Co-ordinated the Robben Island Spring School Program where learners from Kimberley Schools took part in the 2018 edition. Formed part of the Committee of Baba Mutwa Legacy Project in With Aaron Martin Messelaar, Dr Sehlare Makgetlaneng, collaboration with Department of Trade and Industries, National Boitumelo Tapologo Tolo Lotteries Commission and Department of Arts and Culture for the building of the Credo Mutwa Community Centre in Magojaneng, Kuruman.

No one would disagree that excellence comes from doing the right things skillfully and frequently. This is evident in the persistence and hard work of Kgosi Enewang II Jantjie late last year. He singlehandedly developed co-operation and a sense of loyalty among the intellectuals at Yunnan University. It was through this interaction that Tumo Jantjie and I had the privilege to be invited through the Luka Foundation, by the Yunnan University in China to participate in the China-Africa Workshop on the Protection and Inheritance of Intangible Cultural Heritage that was held in Kunming, China. Proceedings of the conference It is with great sadness that we note the untimely death of ANC Veteran Maggie Brandt (nee Sebolai). She was a great source in relating events that happened in 1952 during the Mayibuye Uprisings in No.2. Her contribution to the re-writing of our history is highly appreciated.

Proceedings of the conference

94 Annual Report for 2018/2019 Financial Year - McGregor Museum Public Entity ZOOLOGY BERYL WILSON, Zoologist, [email protected] COLLECTIONS MANAGER, Heidi Fölscher (appointed from 1 October 2017) JACK OLIPHANT, Preparator ESAU RICHARDS, YU-DEAN VAARLAND (June 2016), EVELIN SCHALKWYK, Margersfontein Team MARTINA KÜSTERS, Black-footed Cat (BFC) Field Technician DEPARTMENTAL STAFF some of this footage and went on to be the most viewed online clip ever with over 90 million views (https://www.youtube. The department is operating at full staff capacity. Heidi’s com/watch?v=RdYjM-ZMrsc&sns=fb). This has catapulted contribution to data capturing and general zoology collection the species and the project into the limelight in ways we never duties has lifted a huge work load off the shoulders of the imagined. As a result, we have established an offi cial Facebook zoologist. Fieldwork on the Black-footed Cat project continued page (https://www.facebook.com/groups/black.footed.cat/) that with a fi eld technician, Martina Küsters, alternating between the now has 472 loyal followers. This is updated twice weekly. Kimberley and De Aar study areas. In November it was decided to conclude our research at the later site, motivated in part by Martina’s decision to resign and concentrate on the writing up A screengrab of her dissertation. We appointed another technician, also from of the BBC Namibia, as of January 2019 but unfortunately, she was off ered a video that has permanent post and resigned after 3 months. However, without all catapulted their eff orts, most collection-based activities and associated fi eld the species to work respectively would not have been possible. Magersfontein international Battlefi eld Museum, the associated restaurant and guest house status continue to be one of the Museum’s gems and are well attended to by the capable terrain and support staff .

DEPARTMENTAL ACTIVITIES

Following the resignation and retirement of colleagues in other provincial departments, it is a challenge that the zoology of nearly a third of South Africa which includes many rare White-backed Vulture Project: This species is the most and special endemics, now rests on the shoulders of a single widespread and common vulture in Africa but was up-listed provincial professional at the McGregor Museum. Despite this, in 2015 to Critically Endangered. The species is undergoing a by focussing on specifi c projects, it was possible to still conclude rapid decline in population numbers and faces threats similar a very productive year in terms of ongoing and completed to all the other African vultures. We have been monitoring the projects, fund-raising and outreach. breeding and survival success of birds on Dronfi eld since 1992 and on Mokala National Park from 2010 with Ronelle Visage A number of poster and oral presentations (listed elsewhere) from the Endangered Wildlife Trust and the crew from the UK were made on current and concluded projects. Ongoing research Hawk Conservancy Trust. This year we celebrated 26 years of this period focussed mainly on three research projects: successive ringing on Dronfi eld.

Black-footed Cat Project: This project is part of a Because of the increasing urgency in developing conservation multidisciplinary eff ort with international researchers to study strategies for the species it was decided to approach TUT the distribution, ecology, health, and reproduction of this rare regarding a PhD investigating various monitoring technologies species over an extended period. The aims of the BFCWG are that will assist biologists in the fi eld. This project has been made to conserve this rare cat species by furthering awareness and possible by the generous funding and support from San Diego conducting multidisciplinary research on the species’ biology. Zoo. A drone has been purchased with some of the funds and has The BFCWG owns a research vehicle (Toyota Hilux) for which already seen its fi rst test fl ights carried out on aerial surveying the insurance, running and maintenance costs are administered by of vulture nests. Other funding will be used to purchase camera the McGregor Museum, Kimberley. The specialized equipment traps, attend conferences and conduct fi eld work. required for our research is also stored at the McGregor Museum. As the project has grown in scope and capacity, the burden of In September, the Kimberley Harriers held the 4th popular and monitoring the nocturnal collared cats became too much and the successful annual off -road race with all the proceeds being help of part-time fi eld assistants became necessary. The BFCWG given to vulture conservation. Presentations were given at this conducted its annual fi eld work in October-November 2018. event and several others during the year. In October 2017 I was During the year, a number of generous grants were awarded appointed to the Board of Directors of VulPro, southern Africa’s to the group by ISEC, Canada and Omaha Zoo. In June, I was largest NGO involved in vulture conservation, a position in invited by the Henry Dourly Omaha Zoo and the Denver Zoo in which I still serve. the USA to give presentations on my work on the species, as well as that of the vulture project.

At the end of 2016, a BBC Wildlife crew fi lmed the fi rst ever scenes of interactions between mothers and kittens at our De Aar study area. The trailer for the two-part documentary featured

95 Annual Report for 2018/2019 Financial Year - McGregor Museum Public Entity

I continue to provide specialist services to the Kimberley Airport (ACSA), and this past year saw an emphasis on snake awareness with refresher training of staff as well as a general awareness programme for all airport staff and stakeholders held in December 2018. A pamphlet was produced for this event, and this will be modifi ed for similar events to be held at other locations in the Northern Cape in 2019.

An image of a young female pre-fl edging chick taken by the drone In the absence of zoological specialists at the provincial departments, I am called upon to comment on policies, and act as a Secretarybird Project: The species is undergoing a rapid Specialist Consultant to the Green Scorpions (enforcement unit of decline in population numbers and faces threats and is now listed DENC) which results in some interesting experiences and specimen as Endangered. acquisitions, particularly in the herpetological department. I continue to consult regularly on poaching and smuggling cases. One of the two GSM cellular devices sponsored and fi tted by the Endangered Wildlife Trust in January 2015, has continued to work Perhaps the highlight of the year was the Black Spitting Cobra well. After spending about 8 months in the Vredefort area after that became an offi ce occupant in January 2018. This snake fl edging, Squeak then moved eastwards and has since remained was caught in Kimberley but would have been a translocated predominantly in the immediate district around Petrusburg, FS individual from the western parts of the province or Namibia where he has been physically observed on several occasions. He where it is a rare native. After garnering huge media publicity, has made a few short forays away to pans in the south but always the department was inundated with visitors coming to view this returns after a few weeks. Squeak bred last May and was observed feisty individual. Following it being loaned to Johan Marais for incubating eggs on a nest. This is the earliest breeding record for venom research, it was decided to host other snakes needing the species, and he remains the longest tracked Secretarybird to rehabilitation from wounds and for general public outreach. This date. has been hugely successful and has increased visitor numbers to our section dramatically.

During the year, Mitch Reardon’s book, Wild Karoo, hit bookstores. Chapter 8, In Search of Elusive Beasts, includes several pages about the time he spent with me in discussions and in the fi eld. For anyone travelling in the Karoo, this is a must have travel guide and reference book.

Squeak, the Secretarybird, incubating eggs in May 2018 near Petrusburg Magersfontein Tankwa Goat Project: 13 goats donated by the Department of Agriculture were successfully relocated from Carnarvon to Magersfontein to establish the fi rst satellite herd in February 2016. Their numbers have slowly increased, and we A few pages from Mitch Reardon’s book now have a herd of 28 animals. Visitors to the battlefi eld can often see these highly coloured animals lying high up in the koppies Once again, the Museum hosted the popular 15th Kimberley where they prefer to remain. Biodiversity Research Symposium with over 60 delegates joining us on the day.

MAGERSFONTEIN MANAGEMENT

It is a pleasure to report on the management and activities of Magersfontein Battlefi eld Museum terrain. Whilst the ecological management falls under this department, I also report on and assess the staff . Both aspects continue to fl ourish, with game numbers increasing and allowing for small annual culls of A few of the Tankwa Goats on Magersfontein blesbok, and the staff amply supplying eff ort and expertise to the facilities and the veld alike. We are pleased to welcome Yu-Dean As offi cial measurers for Rowland Ward and Safari Club Vaarland as a permanently appointed staff member whilst Evalin International, USA, I am often requested to measure award- Schalkwyk is currently fi nalising her probation period. qualifying trophies. For the more fun-at-heart, a geocache was placed in the museum gardens in 2009, and this cache has In December, the Kimberley Harriers PG Glass Magersfontein proved very popular with visitors. For those interested, visit held a road race that started and fi nished on the battlefi eld. This www.geocache.com and fi nd this cache listed under the code is becoming an increasing popular site and the upcoming year GC1VPW2. I also continue to collect roadkill data for the EWT’s already has additional cycle and horse events booked. Wildlife & Transport Programme.

96 Annual Report for 2018/2019 Financial Year - McGregor Museum Public Entity PUBLICATIONS SCIENTIFIC PUBLICATIONS

SLIWA, A., WILSON, B., LAWRENZ, A., LAMBERSKI, N., HERRICK, J. & KUSTERS, M. 2018. Camera trap use in the study of black-footed cats (Felis nigripes). Wildlife Journal of Ecology 56:895-897. DOI: 10.1111/aje.12564.

PEER-REVIEWED PAPERS

PUBLISHED

CHAZAN, M., HORWITZ, L.K., ECKER, M., KOOPOWITZ, C., RHODES, S.E., MORRIS, D. & BERNA, F. 2017. Renewed excavations at Wonderwerk Cave, South Africa. Evolutionary Anthropology 26:258–260.

MORRIS, D. 2018. Before the Anthropocene: human pasts in Karoo landscapes. African Journal of Range and Forage Science 35(3-4):179-190. DOI: 10.2989/10220119.2018.1533584

WILSON, B & KRAFT, C. 2018. Snakes & other potentially dangerous animals at the Kimberley Airport and surrounds – a safety campaign information guide. Version 1 – Dec 2018.

IN PRESS:

MORRIS, D. Rethinking variability in rock art in the Northern Cape, South Africa: empirical and theoretical considerations. In the Festschrift for Knut Helskog (Norway).

PARKINGTON, J. MORRIS, D. & DE PRADA-SAMPER, J.M. ELUSIVE IDENTITIES: Karoo |Xam descendants and the SKA. Journal of Southern African Studies.

MORRIS, D. Unsettling narratives: on three stone objects answering back. For Cambridge conference proceedings

NON-PEER-REVIEWED ARTICLES PUBLISHED

MORRIS, D. 2018. Public Archaeology and Archaeology for the Public: the Trans-!Garib Branch, Northern Cape and Free State, getting going again. Trans-!Garib News 1(1):1-3

MORRIS, D. 2018. Sol Plaatje University students on Karoo fieldwork.Trans-!Garib News 1(1):3-6.

MORRIS, D., PINTO, L. & LOUW, J. 2018. A dolomite rock gong at Ga-Mohana: a ritual site in the Kuruman Hills. The Digging Stick 35(2):7-8.

RESEARCH POSTER

ECKER, M. & MORRIS, D. 2017. Excavating the fossil-bearing strata of the lower Vaal River, South Africa: first results from Pniel 6. Conference Poster: European Society for the Study of Human Evolution (ESHE) 7th Annual Meeting (Sep 2017) at Leiden, Netherlands.

UNPUBLISHED SCIENTIFIC REPORTS

SLIWA A, WILSON B, KUSTERS M, LAWRENZ A, HERRICK, J, EGGERS, B, VAN HEERDEN, M, KENNERKNECHT, S & RODGERS, M. 2019. Report on surveying, catching and monitoring black-footed cats (Felis nigripes) on Benfontein Nature Reserve, Nuwejaarsfontein and Taaiboschpoort Farms in 2018 [ONLINE]. Available from: http://www.koelnerzoo.de/images/pdf/ Zeitschriften/Sliwaal-2019-Report-Felis-nigripes-Work-SA2018.pdf

WILSON, B. 2018. GRAP 17 Assessment (Property, Plant & Equipment) for Zwaggafontein Zoo Biodiversity (animals) Assets Register. The Mangaung Metropolitan Municipality, Sept 2018/1.

HENDERSON, A. 2018. Scoping phase Heritage Input of the proposed mining of Erf 44526 corner Pniel and Cecil Sussman Street Kimberley, Sol Plaatje Local municipality, Northern Cape.

HENDERSON, A., LOUW, J. & MSAWULA, K. 2018. Heritage Impact Assessment report for the proposed Prospecting right on the farms: Portion 3 (Asbestos Hills) and Portion 2 and 4 (Rietfontein) Prieska, Northern Cape.

MORRIS, D. 2018. Report on alleged sites at Holsdam near Barkly West.

97 Annual Report for 2018/2019 Financial Year - McGregor Museum Public Entity

MORRIS, D. & HENDERSON, A. 2018. Heritage Impact Assessment Report for the proposed Transnet Sishen Railway line link, near Kathu, Gamagara Local Municipality, Northern Cape Province.

MORRIS, D., HENDERSON, A. & LOUW, J. 2018. Heritage Impact Assessment Report for the proposed development on farm Nababeep 134, Namakwa District municipality, Northern Cape.

MORRIS, D., HENDERSON, A. & LOUW, J. 2018. Heritage Impact Assessment for the proposed prospecting at Spektakel, Namakwa municipality district, Northern Cape

MORRIS, D., HENDERSON, A., & LOUW, J. 2018. Archaeological Impact Assessment for a mining right application by J.R. Swarts in respect of a Portion of Farm 350 (Longlands): NC30/5/1/10675mp.

MORRIS, D., HENDERSON, A., & LOUW, J. 2018. Heritage Impact Assessment of a proposed mining site on Erf 10 Delportshoop, Northern Cape.

MORRIS, D. & LOUW, J. 2018. Heritage Impact Assessment of a proposed mining site on Jakhalsfontein near Schmidtsdrift, Northern Cape.

MORRIS, D. & MSAWULA, K. 2019. Archaeological Impact Assessment Phase 1: Proposed concrete tower factory and associated infrastructure in Prieska, Siyathemba Municipality, Northern Cape.

POPULAR ARTICLES

HART, R G 2018. Royal visit to South Africa 1947- part two. Now and Then- Historical Society newsletter, vol. 26 no. 1

HART. R G 2018. Lawrie Shuttleworth. Now and Then- Historical Society newsletter, vol. 26 no. 1

MNGQOLO, S. & ALLEN, V. 2019. Nelson Mandela’s Footprints in the Northern Cape. McGregor Museum, Kimberley.

WILSON B. 2017. Field report from the Black-footed Cat Working Group – annual field work (De Aar phase). International Society for Endangered Cats, Canada. November 2017 Newsletter.

CONFERENCES, WORKSHOPS & LECTURES PRESENTED & ATTENDED

ALLEN, V. 2018. Lecture on the Accession Register to a group of SPU heritage studies students on 22 May.

SDW workshop Magaliesburg, North West, December 2018 (Abenicia Henderson accompanied by Jani Louw attended a student development workshop).

MNGQOLO, S. 2018. Langeberg War. African World Heritage Day Celebration. Taung Skull Heritage Site, Buxton. Taung. 10-11 May 2018.

MNGQOLO, S. 2018. 120th Commemoration of th Langeberg War – Ntwa Ya Maje A Mokgothu. Sol Plaatje University. Africa Day Lecture 25 May 2018.

MNGQOLO, S. 2018. The Batlhaping Wars of Resistance against British Colonialism. China-Africa Workshop on the Protection & Inheritance of Intangible Cultural Heritage. Yunnan University, Kunming, China. 26 October – 4 November 2018.

MORRIS, D. 2018. “River, rock, and ‘the rain’s magic power’: on the significance of rock art re-membered in the Northern Cape, South Africa.” Paper presented at European Association of Archaeologists (Session: International perspectives on rock art and memory), Barcelona, Spain, Sep 2018.

ECKER, M. & MORRIS, D. 2018. Renewed excavations in the early Middle Stone Age at Pniel, South Africa. Paper presented at the African Archaeological Research Day, Cambridge, UK.

CHAZAN, M., HORWITZ, L.K., ECKER, M., MORRIS, D., KOOPOWITZ, C., RHODES, S., BERNA, F. 2018. Renewed Excavations at Wonderwerk Cave, Northern Cape Province, South Africa. Paper presented at the Annual Meeting of the Canadian Association of Physical Anthropologists, London, Ontario.

MORRIS, D. 2018. “Archaeological activism against the loss of the past: the case of Canteen Kopje.” HASA Conference, Thaba N’chu, June 2018.

MORRIS, D. 2018. Translating past to present and back: archaeological writing about Karoo pasts. Seminar on Rethinking Khoe

98 Annual Report for 2018/2019 Financial Year - McGregor Museum Public Entity and San indigeneity, language and culture in the transformation of school and tertiary education in South Africa, University of Johannesburg, August 2018.

MORRIS, D. 2018. “Rock art in the Northern Cape: landscape and place as factors in variability and meaning.” At Kuruman Field School, July 2018.

MORRIS, D. 2018. “Northern Cape Archaeology.” Guest presentation at the Korana !Nau Cultural Heritage Conference, Marrick, 10 Aug 2018.

MORRIS, D. 2018. Northern Cape Heritage: destination of choice. 1st Northern Cape Tourism Education Conference, Kimberley, 2 Oct 2018.

MORRIS, D. 2018. “Wonderwerk Cave: something old something new.” Lecture at Africana Library AGM, Kimberley, 17 Oct 2018.

MORRIS, D. 2018. “Rock art of the Ghaap.” Paper presented at the Go Ghaap Route Launch conference, Red Sands, Kuruman, 30 Oct 2018.

MORRIS, D. 2018. “‘Rock music’ – rock gongs in the precolonial past and present in the Northern Cape.” Wilman Memorial Lecture, McGregor Museum, Kimberley, 20 Nov 2018.

McANDA, D. 2018. Training given. Practical training of students Ms Mpho Setumu and Ms Valerine Molo Database.

McANDA, D. 2018. SAMA: Train the trainer 16 – 20 July 2018 Durban Kwa Muhle Museum.

MURN C, BOTHA, A. & WILSON B. 2018. the changing sizes of Critically Endangered White-backed Vulture breeding colonies around Kimberley, South Africa. 15th Annual Kimberley Biodiversity Research Symposium, 26 September 2018, Lady Oppenheimer Hall, McGregor Museum, Kimberley.

SWANEPOEL, S. 2018. “The Battle of Dithakong, 1823” Paper presented at the Go Ghaap Route Launch conference, Red Sands, Kuruman, 30 Oct 2018.

WILSON, B & KRAFT, C. 2018. Snakes & other potentially dangerous animals at the Kimberley Airport and surrounds – a safety campaign information guide. 12 December 2018, Kimberley Airport.

EDITORSHIPS

HART, R.G. (ed.) Now and Then- Newsletter of the Historical Society of Kimberley and the Northern Cape, vol. 26 (number 1)

DONORS AND ACKNOWLEDGEMENTS

Africana Library; Beverly Theron; Brian Willan; Colin Fortune; De Beera Archives; Fiona Barbour; J Williamson ; Johan Cronje; Ludi von Bezing; M Klemp; Maureen Klemp; R Payne Mercier; Samantha Blankenberg; Sol Plaatje Museum; Steve Lunderstedt; P J Shutte; William Humphreys Art Gallery.

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