cata Department: Culture, Arts and Traditional Affairs North West Provincial Government REPUBLIC OF SOUTH AFRICA PREAMBLE TO SA CONSTITUTION
We, the people of South Africa, Recognise the injustices of our past; Honour those who suffered for justice and freedom in our land; Respect those who have worked to build and develop our country; And Believe that South Africa belongs to all who live in it, united in our diversity. We therefore, though our freelyelected representatives, adopt this constitution as the supreme Law of the Republic so as to heal the divisions of the past and establish a society based on democratic values, Social justice and fundamental human rights; Lay the foundations for a democratic and open society in which government is bases on the will of the people And every citizen is equally protected by law; Improve the quality of life of all citizens and free the potential of each person; And build a united and democratic South Africa able to take its rightful place as a sovereign state in the family of nations. May God protect our people. Nkosi Sikelel'iAfrika. Morena boloka setjhaba sa heso. God seen Suid-Afrika. God bless South Africa. Mudzimu fhatutshedzaAfurika. South Africa's national symbols
What's that image that appears on your birth certificate, passport and RS coin? What does Ike e: /xarra /Ike mean? (Whose language is that?) What do the springbok, blue crane, giant protea and real yellowwood have in common?
Here's a quick guide to the national symbols of South Africa, from the flag, coat of arms and national orders to the animals and plants the country holds dear.
National flag - ' - The national flag of the Republic of South Africa was adopted on Freedom Day, 27 - April 1994, and firstflown 10 May 1994 - the day Nelson Mandela was inaugurated as President. The central design of the flag, beginning at the flag-pole in a V form and flowing into a single horizontal band to the outer edge of the fly, can be interpreted as the convergence of diverse elements within South African society, taking the road ahead in unity.
Fly, the beloved flag
South Africa's coat of arms, or state emblem, is the highest visual symbol of the state. Its central image is a secretary bird with upliftedwings, a sun rising above it. Below the bird is the protea, an indigenous South African flower, representing the aesthetic harmony of all cultures and the country flowering as a nation.
The ears of wheat are emblems of the fertility of the land, while the tusks of the African elephant symbolise wisdom, steadfastness and strength.
At the centre stands a shield signifying the protection of South Africans, above which are a spear and knobkierie. These assert the defence of peace rather than a posture of war.
Within the shield are images of the Khoisan people, the firstinhabitants of the land. The figuresare derived from images on the Linton Stone, a world-famous example of South African rock art. The mottoof the coat of arms - Ike e:/xarra//ke - is in the Khoisan language of the /Xam people, and means "diverse people unite", or "people who are differentjoining together".
National orders
Nationalorders are the highest awards that a country, through its President, bestows on its citizensand eminent foreign nationals. The President, as the fount of honour in the country, bestows these orders and decorations, assisted by the director-general in the Presidency, who is the chancellor of nationalorders.
• The Order of Mapungubwe is awarded for excellence and exceptionalachievement. • The Order of the Baobab is awarded for distinguished service in business and the economy; science, medicine, technological innovation; and community service. • The Order of the Companions of OR Tambois awarded to heads of state and other dignitaries for promoting peace, cooperation and friendship towards South Africa. • The Order of Luthuli is awarded to South Africans who have made a meaningful contribution to the struggle for democracy, human rights, nation-building, justice and peace, and conflict resolution. The Order of lkhamanga is awarded for excellence in arts, culture, literature, music, journalism and sport. The Order of the Mendi Decoration for Bravery is awarded to South African citizenswho have performed extraordinary acts of bravery.
National animal
The country's national animal is the springbok, which also gives its name to the South African rugby team - fondly known as "the Boks".
The springbok (Antidorcas marsupialis) gets its common name from its characteristicjumping display - pronk in Afrikaans. The animal stands 75cm high and weigh about 40kg.
Both sexes have horns, but those of the ram are thicker and rougher. The species has adapted to dry, barren areas and open grass plains, and so is found in the Free State, North West and Karoo up to the west coast. They move in small herds during winter, but often crowd together in bigger herds in summer.
National bird
The national bird of South Africa is the blue crane (Anthropoides paradisia), the distributionof which is almost entirelyrestricted to the country. Standing about a metre tall, the bird is a light blue-grey, with a long neck supportinga rather bulbous head, long legs and elegant wing plumes which sweep to the ground.
Blue cranes lay their eggs in the bare veld, oftenclose to water. They are common in the K aroo, but are also seen in the grasslands of KwaZulu-Natal and the highveld, usually in pairs or small family parties. Although usually quiet, the blue crane can emit a distinctivehigh-pitched and rattlingcroak which can be heard from some distance.
National flower
The giant or king protea (Protea cynaroides) is widely distributed in the south western and southern areas of the Western Cape, from the Cedarberg up to just east of Grahamstown. South Africa's national flower is the largest of the proteas, wh ich make up an important part of the Cape Floral Region, a major global biodiversity hotspot and a Unesco World Heritage site. The proteas also give their name to South Africa's national cricket team.
National fish
South Africa's nationalfish is the galjoen (Dichistius capensis). The galjoen was chosen as the country's national fishbecause of its endemism - it is found along the coast from Namibia to Durban, and nowhere else in the world - fightingqualities, abundance and popularity. It keeps to mostly shallow water, is oftenfound in rough surf, sometimes right next to the shore, and is known to anglers as a game fighter. Near rocks, the colour of the galjoen is almost completely black, while in sandy areas the colour is silver-bronze.
National tree
The yellowwood family is ancient, having grown in this part of Africa for over 100- million years. The real yellowwood (Podocarpus Jatifolius), South Africa's national tree, is found from Table Mountain, along the southern and eastern Cape coast, in the ravines of the Drakensberg up to the Soutpansberg and the Blouberg in Limpopo.
In forests, the trees can grow up to 40m in height with the base of the trunk sometimes up to 3m in diameter. But trees that grow in unsheltered places such as mountain slopes are oftenshort, bushy and gnarled. The bark of the real yellowwood is khaki-coloured to grey when it is old, deeply split and peels off in strips. The crown is relatively small in relation to its height and is often covered with grey lichen.
South Africa's coat of arms and national flag, and the country's national flower (king protea), bird (blue crane), tree (real yellowwood), and animal (springbok) (Images: Annual Report for2015/16 Financial Year Vote 4: Department of Culture, Arts and Traditional Affairs Province of BokoneBophirima
Contents
PART A: GENERAL INFORMATION ...... 4 1. DEPARTMENTAL GENERAL INFORMATION...... 5 2. LIST OF ABBREVIATIONS/ACRONYMS ...... 6 3. FOREWORD BY THE MEC ...... 7 4. DEPUTY MINISTER STATEMENT [if applicable] ...... N/A 5. REPORT OF THE ACCOUNTING OFFICER ...... 9 6. STATEMENT OF RESPONSIBILITY AND CONFIRMATION OF ACCURACY FOR THE ANNUAL REPORT ...... 23 7. STRATEGICOVERVIEW ...... 23 7.1 VISION...... 23 7.2 MISSION...... 23 7.3 VALUES ...... 24 7.4 STRATEGIC OUTCOME ORIENTED GOALS...... 24 8. LEGISLATIVEAND OTHER MANDATES ...... 24 9. ORGANISATIONAL STRUCTURE...... 27 10. ENTITIES REPORTING TO THE MINISTER/MEC ...... 28
PART B: PERFORMANCE INFORMATION...... 29 1. AUDITOR GENERALS'REPORT: PREDETERMINED OBJECTIVES ...... 105 2. OVERVIEW OF DEPARTMENTAL PERFORMANCE...... 30 2.2 SERVICE DELIVERY IMPROVEMENT PLAN...... 31 2.3 ORGANISATIONAL ENVIRONMENT...... 40 2.4 KEY POLICY DEVELOPMENTS AND LEGISLATIVE CHANGES ...... 41 3. STRATEGIC OUTCOME ORIENTED GOALS...... 42 4. PERFORMANCE INFORMATION BY PROGRAMME...... 45 4.1 PROGRAMME 1: ADMINISTRATION...... 48 4.2 PROGRAMME 2: CULTURAL AFFAIRS ...... 57 4.3 PROGRAMME 3: LIBRARIES AND ARCHIVES SERVICES...... 63 4.4 PROGRAMME 4: RECREATION...... 68 4.5 PROGRAMME 5: TRADITIONAL AFFAIRS...... 70 5. CONDITIONAL GRANTS...... 73 5.1 CONDITIONAL GRANTS AND EARMARKED FUNDS PAID...... 73 5.2 CONDITIONAL GRANTS AND EARMARKED FUNDS RECEIVED ...... 73 6. DONOR FUNDS...... 73
6.1 DONOR FUNDS RECEIVED ...... 73 7. CAPITAL INVESTMENT ...... 74 7.1 CAPITAL INVESTMENT, MAINTENANCE AND ASSET MANAGEMENT PLAN...... PART C: GOVERNANCE ...... 76 1. INTRODUCTION...... 77 2. RISK MANAGEMENT ...... 77 3. FRAUD AND CORRUPTION ...... 79 4. MINIMISING CONFLICT OF INTEREST ...... 79 5. CODE OF CONDUCT ...... 79
Cata Annual Re ort for 2015/16 Financial Year CD 6. HEALTHSAFETY AND ENVIRONMENTAL ISSUES...... 79 7. PORTFOLIO COMMITIEES...... 79 8. SCOPA RESOLUTIONS ...... 79 9. PRIOR MODIFICATIONS TO AUDIT REPORTS...... 79 10.INTERNAL CONTROL UNIT ...... 80 11.INTERNAL AUDIT AD AUDIT COMMITIEES ...... 80 12.AUDIT COMMITIEE REPORT ...... 80 PART D: HUMAN RESOURCEMANAGEMENT ...... 81 1. INTRODUCTION...... 82 2. OVERVIEW OF HUMAN RESOURCES...... 82 3. HUMAN RESOURCES OVERSIGHT STATISTICS...... 82
PART E: FINANCIAL INFORMATION ...... 99 1. REPORT OF THE AUDITOR GENERAL...... 104 2. ANNUAL FINANCIAL STATEMENTS...... 117
Cata Annual Re ort for 2015/16 Financial Year CD
GENERAL INFORMATION
PHYSICAL ADDRESS: 760 Dr. James Moroka Drive nd 2 Floor Gaabomotho Building Mmabatho 2735
POSTALADDRESS: Private Bag X90 Mmabatho 2735
TELEPHONE NUMBER/S: 018 388 2850 FAX NUMBER: 018 388 4424
EMAIL ADDRESS: [email protected] WEBSITE ADDRESS: www.nwpg.gov.za/cata
Cata Annual Re ort for 2015/16 Financial Year CD 2. LIST OF ABBREVIATIONS/ACRONYMS
Agriculture, Culture and Infrastructure Plan Tourism
Infrastructure Programme Annual Performance Plan Management Plan
Infrastructure Reporting Bietjie-Bietjie Maak Meer Model
Department of Culture, Information Technology Arts and Traditional Affairs
Culture, Arts, Tourism Hospitality and Sports Sector Education & In-Year Monitoring Training Authority
Community Based Member of Executive Organizations Council
Comprehensive Rural Mzansi Golden Economy Development Programme Strategy
Department of Arts and Occupational Health and Culture Safety
Department of Education Official Publication and Sport Development Depository
Departmental Performance Management Management Committee and Development System
Provincial Recreation Division of Revenue Act Council
Department of Public Public Service Commission Service and Administration
Extended Departmental Public Sector Education & Management Committee Training Authority
Government Event Reconciliation, Healing and Management Renewal
Government Infrastructure Rebranding, Repositioning & Asset Management Act and Renewal
Government South African Bibliographic Communication and Information System Information Network
Government Information Supply Chain Management System
Safety, Health, Head of Department Environmental, Risk & Quality Management
Human Resource Service Level Agreement
Human Resource Management Senior Management Services
State of the Province Implementing Agent Address
Information, Communication State of the Nation Address Technology
Integrated Development Strategic Plan Plan
Infrastructure and Facilities Management Special Programmes Unit Unit Villages, Townships and Intergovernmental Small Dorpies Intervention Relations Strategy
Interim Financial User Asset Management Statement Plan
Cata Annual Re ort for 2015/16 Financial Year CD FOREWORD BY THE MEC
Hon. Ontlametse Reginah Mochware Executing Authority: Department of Culture, Arts and Traditional Affairs
The year under review represented the first full year of the Officeof the 5th Administration which saw the Department infusing the administration's imperatives into meaningful plans and programmes. The core programmes of the Department were reviewed to be more responsive to the new planning imperatives of transforming the Arts and Culture Sector, Library & Archive Services, Recreation and Traditional Affairs Services into programmes that address the ACT Strategy and the Five Provincial Concretes namely ACT, VTSD, RHR, Setsokotsane, Saamtrek Saam Werk and the Provincial Ten Point Plan.
These concretes and the Ten Point Plan pronounced by the Honorable Premier Rre Supra Obakeng Ramoeletsi Mahumapelo are indeed central to the transformation agenda of the 5th Administration.
Following these pronouncement and considering the reconfiguration process during 2014, we set strategic objectives and targets which we were able to achieve. Of significance to record is the hosting of the first Annual Festival- Mahika-Mahikeng Cultural Festival. The festival is one of the catalyst project to rebrand, reposition and renew the Province and Mahikeng as the capital city and profile Bokone Bophirima as a tourist destination. It saw a huge number of artists and people coming into Mahikeng, thereby creating economic spin-offsfor the local traders and the hospitality areas within the town.
The Department embarked on a concerted effortto preserve the heritage of our Province and its citizens, because heritage is a vital link to our cultural educational, aesthetic, inspirational and economic legacies. Working together with our stakeholders we hosted a media launch of Bokone Bophirima Liberation Heritage Route at Lobatla Village in the Ramotshere Moiloa Local Municipality. We further went on to organise and host the ZK Matthews Memorial lecture at Ngweding College in Botswana during the month of September 2015.
The institution of Traditional Leaders remains one critical social stakeholder and service delivery partner in improving the lives of the citizens of Bokone Bophirima- considering the rural nature of the Province. The continued support of and engagements with the Traditional Leadership, has seen the Department succeed in some of its noble intentions. The work and support of the Commission on Traditional Leadership Disputes and Claims (CTLDC) does not go unnoticed. During the year under review, the Committee managed to finalise and communicate 30 (of the 41) disputes referred to them. The term of the Committee ended in December 2015. The successes we have registered would not have been possible without the relentless support and collaboration with the Arts & Culture Institution and organisations, the Public Entities,
Cata Annual Re ort for 2015/16 Financial Year CD Provincial and the National Departments as well as the oversight organs of the state who played a meaningful role in assisting the Department to achieve a positive audit outcome given by the Auditor General of South Africa.
Our engagement with various stakeholders including artists and crafters continued to place our Province on the National platform and we could only but wish for more resources to further support their various initiatives. We assisted them to benefit from National initiatives that will provide them with much needed resources to further play and grow their trades in their respective communities.
The Department acknowledges that not much was achieved on some of the SOPA pronouncements made and same will be rectified during the forthcomingfinancial year.
I therefore wish to express my heartfelt thanks to all our officials, service delivery partners, Boards of our Public Entities their, officialsand the Provincial Leadership in their contribution for the Department to deliver on its mandate for the year under review.
"Nko ya kgomo mogala tshwara thata ese rego utlwa sebodu wa kgaoga!!! !! !"
Weno mo tirelo ng secha ba! ! !! !
�() MiECI Mme OntlaimeS Moc.hware Department of Culn.,irc Arts andTradirtioll"lail Affairs
Cata Annual Re ort for 2015/16 Financial Year CD 5. REPORT OF THE ACCOUNTING OFFICER FOR THE YEAR ENDED 31 MARCH 2016
1. General Review of the State of Financial Affairs Important Policy Decisions and Strategic Issues Facing the Department In terms of the provisions of Section 5 of the Public OfficeBearers Act, 1998 (Act No. 20 of 1998) the Minister is enjoined to determine the salaries, allowances and benefits of Traditional Leaders and members of the National and Provincial Houses of Traditional Leaders on an annual basis. In the year under review: • The salaries of Traditional Leaders and members of the National and Provincial Houses of Traditional Leaders were raised by 5 percent; • Medical aid scheme forDikgosi was implemented and the employer's contribution is met by the Department; • To give effect to the provisions of the Framework for the Provision of Enabling Resources to Qualifying Traditional Leaders and Members of Houses of Traditional Leaders, the Department procured 54 tablet laptops and disbursed cell phone allowance to qualifyingDikgosi. • The Department renewed insurance covers of vehicles allocated to Traditional Councils and met maintenance costs thereof. The Department was pronounced by the Fifth Administration as one of the key drivers of the economy of the Province alongside Agriculture and Tourism. To this end, Ten (10) priority areas were developed and adopted that would ensure that the Department responds to the call made by the Honourable Premier. The delivery of infrastructure supporting the Arts and other facilities continues to be implemented through the Department of Public Works and Roads as the Implementing Agent (IA) for all departments. However, slow delivery by the IA on the department's Infrastructure Projects resulted in very low expenditure of the budget on Capital Projects and subsequent requests forhuge rollovers. Implementation of maintenance project the Department of Public Works & Roads did not materialise.due to the workload experienced by this Department. Consideration will be taken to have CATA implement maintence projects to ensure timeous spending of the budgeted funds. Recreation remained as a stand-alone programme following the transfer of the Sports function to the Department of Education and Sport Development. Some of the funding earmarked for Recreation programmes in terms of the Sports and Recreation Conditional Grant Framework could not be accessed due to the fact that the Main Grant was for School Sport. As a supporting Department on issues of Reconciliation, Healing and Renewal the Department is developing a comprehensive strategy to mobilise all the NGO's, NBO's and other institutions behind this call of National Unity and Cohesion. The Department hosted three Community Dialogues, in collaboration with the National Department of Arts and Culture.
Cata Annual Re ort for 2015/16 Financial Year CD • Collaboration with the other departments, i.e Tourism, Education, Social Development, etc will be facilitated through MOU'S and Collaboration Agreements to ensure collective implementation, etc
With the reconfiguration of the Department in 2014 reporting lines; particularly by the Districts and Service Points will have to be reviewed to ensure speedy decision making.
The Conditional Grant Framework requires provinces to submit a strategy that details the process that will lead to finalization of the full funding of the library function.According to the Constitution of the Republic of South Africa 1996 (Act 108 of 1996)the Library function is a provincial competency but in the North West it continues to be a concurrent function to both provincial department and local municipalities, forcing municipalities to continue to budget fora function that is not their core competency. An amount of R15m was allocated by Conditional Grant as transfers to municipalities to assist with the funding forthe operation of libraries. The Department will review the affiliation agreementwith local municipalities.
• Significant events that have taken place during the year under review Traditional Affairs The Official Opening of the North West House of Traditional Leaders by Premier S.O.R Mahumapelo; Inauguration of Kgosi T.M. Seatlholo of the Barolong Boo Rapulana and Kgosigadi K.L. Gopane. Sectoral Parliament on Traditional Affairs was hosted by the North West Provincial Legislature. Recreation Sixteen (16) Service Points held their Mass Aerobics activities. All Service Points and Districts held their Golden Games and Indigenous Games. During the financial year the LibraryService Programme:- • The official launch of Mzansi Libraries Online Pilot Project took place in Delareyville (Tswaing Local Municipality) officiated by the Deputy Minister of Arts and Culture. MEC Tebogo Modise launched the second pilot project of Mzansi Libraries Online in Reivillo. • Setswana Reading competitions were rolled out in community libraries i.e Maquassi Hills, GreaterTaung, Moses Kotane and Distobotla Local Municipalities. • The Provincial /National Book Week event was held at Tshidilamolomo as part of the campaign to promote the book and encourage reading. • Monthly theme based Reading Awareness and Library Promotion Programmes were held in identified community libraries as per annual calendar of events.
Cata Annual Re ort for 2015/16 Financial Year • The Archives Awareness Programmes was held in Tosca, Dithakwaneng, Buxton and Maphoitsile. • Oral history training for educators was conducted in partnership with the University of Witwatersrand School of Oral History. The following events took place in respect of the Cultural Affairs programme during the year:- • Provincial Gospel Festival was successfully hosted in December 2015 during the Mahika Mahikeng Cultural Festival. • Two books in respect of "Batswana and the Liberation Struggle" were launched during the month of October 2015. • The North West Provincial Use of Languages Bill was submitted to the Legislature and Public Hearings were held in the four (4) Districts. • International Translation Day was held in Mahikeng where interpreters, translators, writers and language practitioners were invited. • International Mother Language Day was held in Mahikeng. • Deaf Awareness Conference was held in Matlosana during the Deaf Awareness Month in September. • Taung Cultural Calabash was held in Taung. • The Department hosted the ZK Mathews Lecture and the Commemoration of the Gaborone Raid in Botswana.
• Major Projects and activities undertaken during the year under review • The completion of the Barolong Ba Ga Letlhogile Traditional Council office. • The awarding of three contracts forthe construction the Ba Ga Maidi, Ba Ga Masi bi and Ba Ga Phoi offices. • Community Libraries in Lomanyaneng and Tlokweng were completed. • Design and manufacturing of the John Beaver Marks Statue and Plaque • Architectural Design of Lotlamoreng Dam, Logagane and Madibogo Cultural Villages were done. • 2015 World Gymnaestrada held at Helsinki in Finland where the Department participated. • Provincial Indigenous Games held at Blydeville in Lichtenburg- Ditsobotla Service Point- Ngaka Modiri Molema District. • Provincial Golden Games held at Mmabatho Stadium - Mafikeng Service Point - Ngaka Modiri Molema. • National Indigenous Games held at Limpopo Province
Cata Annual Re ort for 2015/16 Financial Year GD • National Golden Games held at Kimberly- Northern Cape Province • Provincial Recreation Day held at Zeerust - Ramotshere Moilwa Service Point - Ngaka Modiri Molema partnered with Setsokotsane. • Provincial Setswana Reading Competition was held in Mahikeng to promote the reading of books written in Setswana in community libraries. • Revival of the Gopane 4 Reburial Project - Gopane Village in Ramotshere Moiloa Local Municipality. • Design, manufacturing and installation of the Sandile Ngcobe Liberation Heritage Grave - Lokaleng Village in Mahikeng Local Municipality. • Unveiling Ceremony of Kgosi Saane Saane Cultural Heritage Grave - Ga Modimola Village in Mahikeng Local Municipality. • Upgrading of Setlhwatlhwe Sacred Heritage Site - Setlhwatlhwe Village in Ratlou Local Municipality. • Upgrading and maintenance of Mahikeng Cultural History Museum -in Mahikeng Local Municipality. • Review of the Provincial Heritage Site Database-Mmabatho in Mahikeng Local Municipality. • Selection and presentation of 3 Liberation Heritage Sites (Onkgopotse Tiro Grave, Gertrude Mpekwa Site and Moses Kotane Memorial Site) at the Department of Arts and Culture in Pretoria. • Provincial Heritage Management Course by KARA Institute - Klein Marica in Ramotshere Moiloa Local Municipality. • Provincial Museums workshop on Collections, Management and Digitization - Vryburg in Naledi Local Municipality. • Afrika Month Celebrations in Signal Hill, North West University, Goedgevonden and City of Matlosana. • Heritage Month Celebrations at Mmabatho Nursing College, in Kraaipan in Ratlou Local Municipality. • Heritage Campaigns in Tlokweng Village, Christiana andMahikeng. • Bakolobeng Traditional Ceremony in Ganalaagte in Ditsobotla Local Municipality. • Barolong Boo Ratlou Boo Seitshiro ba ga Kgosi Phoi Traditional Ceremony in Madibogo in Ratlou Local Municipality. • Bahurutshe boo Manyane ba ga Kgosi Suping Traditional Ceremony in Supingstadt Village in Ramotshere Moiloa Local Municipality. • DingakaAnnual Ceremony in Magogong Village in GreaterTaung Local Municipality. • Receipt of the International Library of Afrikan Musical Instruments in Mahikeng Museum in Mahikeng Local Municipality.
Cata Annual Re ort for 2015/16 Financial Year • Spending Trends
The Department received an allocation of R628,639 million for the 2015-16 Financial Year. During the first Adjustment Budget, the Department received an additional R34,959 million of which R17,833 million was for Libraries Conditional Grant and R17, 126 million was for construction of Traditional Offices under the Equitable Share and the budget was R654, 157 million.
However during March 2016, a second Adjustment Budget was tabled and the Department surrendered an amount of R6,000 million under construction of Traditional Officeswhich brought the budget to R648, 157 million.
The targeted percentage spending as at Quarter 4 was 100% however the Department spent 93% of the budget which represent under spending of 7%. The spending indicates and improvement of 9% when compared to the previous financial year which was 84%.
The spending on Conditional Grant is at 86% which represent under spending of 14%. The tables below depict the spending per programme and per Economic Classifications as well as reasons for over and under spending:-
Cata Annual Re ort for 2015/16 Financial Year Spending per Programme
Final Actual (Over)/Under Actual % of Appropriation Expenditure Spending Expenditure funds R'OOO R'OOO R'OOO as% of final not appropriation spent. Programme Administration 90 368 660 87 691 761 2 676,898 97% 3% Cultural Affairs 160 215 840 156 002 374 4 213 465 97% 3% Library Services 194 413 OOO 172 358 706 22 054 293 89% 11% Recreation 66 349 931 65 228 004 1 121 926 98% 2% Traditional Affairs 136 809 569 123 582 590 13 226 978 90% 10% TOTAL 648157 OOO 604 863 436 43 293 563 93% 7% Reasons for over and under spending per programme Programme 1: Management and Administration The expenditure is at 97% which represent under spending of 3%. The under-spending is due to savings on vacant positions and payment of SMS pay progressions not yet implemented for 2014/15 Financial Year. The payments were only implemented in April 2016.
Programme 2: Cultural Affairs The Directorate spent 97% of their budget, which represent under spending of 3%. The under spending was mainly under compensation of employees due to the moratorium that was placed on all vacant positions.
Programme 3: Libraries and Archives Services Libraries and Archives Services spent 89% which represent under spending of 11 % below the required target. The Library Conditional Grant also spent 86% in the 4th Quarter which is 14% below target. The following activities were planned to be implemented under Goods & Services and could not take place and contributed to the under spending:-
Official Opening of Community Libraries R1 million was set aside for opening of three (3) Community Libraries. The opening could not be held as there was no final handover of the three libraries as anticipated.
Procurement of Promotional Material R500 thousand rand was set aside for promotional material. The submission was approved late and procurement could not be finalised before end of the Financial Year Marketing & Promotion of Libraries R400 thousand rand was to be utilised formarketing and communication of the OfficialOpening of the three (3) Community Libraries but due to lack of the handover, the event did not materialise.
Cata Annual Re ort for 2015/16 Financial Year GD Procurement of Educational Toys R400 thousand was not utilised for procurement of educational toys due to non-responsive services providers. e-Books An amount of R500 thousand was for e-books subscription which was not achieved. Submission and specifications were approved however the procurement process delayed the process.
Provincial lmbizo An amount of R800 thousand was for the lmbizo event that was planned to be held during the Official Opening of community Libraries and this could not take place as well as there were no events of Opening of Community Libraries.
Infrastructure Projects Slow implementation of infrastructure by the implementing Agent {IP) also contributed to the under spending in this Programme. An amount of R12,651 million was not spent under the Infrastructure.
Programme 4: Recreation The Directorate spent 98% of their budget which represent under spending of 2%. The 2% per cent was savings from the programme under compensation of employees and goods and services.
Programme 5: Traditional Affairs The Programme spent 90% in Quarter 4, which represent under spending of 10%. The main reason for the under spending in this Programme is under Infrastructure, construction of Traditional Offices.
There were 3 projects awarded in December 2015, site handover took place in February 2016 for all three sites and this has contributed to the under spending of the Programme. An amount of R6,949 million has been requested as rollover relating to the 3 projects.
Cata Annual Re ort for 2015/16 Financial Year Spending per Economic Classifications
Final Actual (Over)/Under Actual % of Appropriation Expenditure Spending Expenditure funds R'OOO R'OOO R'OOO as% of final not Economic appropriation spent. Classification Compensation of Emolovees 254 578 763 244 987 673 9 591 089 96% 4o/c
Goods and Services 158 195 627 149 460 366 8 735 260 94% 6o/c
Interest 171 OOO 71 278 97 791 43% 57%
Payments for financial assets 402 OOO 401 568 431 100% 0
Transfers and Subsidies 143 877 908 143 410 850 467 055 99% 1% Buildings other structures 72 737 OOO 50 068 134 22 668 866 69% 31% Machinery and equipment 14 194 702 12 663 564 1, 531 137 89% 11% Heritaqe asset 4 OOO OOO 3 799 999 200 OOO 95% 5% TOTAL 648157 OOO 604 863 436 43 293 563 93% 7% Reasons for over/ under spending per economic classification Compensation of Employees Compensation of Employees spent 96% which represent under spending of 4%. The under spending can be attributed to vacant funded posts not filled due to moratorium and non-payment of pay progressions of SMS as at March 2016.
Goods and Services Goods and Services item spent 94% of the allocated budget, which represent under spending of 6%. The under spending can be attributed to the non-implementation of Libraries Maintenance Projects. The under spending of goods and services under the Library Conditional Grant also led to the under spending under this item.Interest and rent on Land the 43% is the expenditure that resulted in the interest paid on overdue accounts. The estimated amount in this item could not be spent as the Department improved with payment of suppliers thereforethere was less spending directed to interest on overdue accounts
Transfers and Subsidies The spending under the Transfers and Subsidies is 99% which represent under spending of 1%. The under spending can be attributed to over estimation of leave gratuities paid during the year.
Buildings and other fixed structures The Economic Classification has spent 69% of the allocated budget and which represent under spending of 31 %. The under spending can be attributed to amongst others, late awarding of projects by DPWR, inaccurate reporting by the implementing agent, lack of urgency in
Cata Annual Re ort for 2015/16 Financial Year • Ensuring implementation, monitoring and evaluation of Recreation activities. • Increased and sustained participation and empowerment in partnership with relevant stakeholders. • Increasing citizens' access to recreation facilities and activities. • Provide support in leadership and financial management support to all recreation activities. • Promote social cohesion moral regeneration and nation building. • Promote Mass Participation in Recreation. • Ensure formationand revival of recreation structures (PROREC). • Management of financial matters of Recreation Budget.
1.2 TariffPolicy Generally the Department's functions are free with the exception of recreation facilities and whose tariffsare determined by the Department and approved by the Provincial Treasury. The tariffsare reviewed annually.
1.3 Free Services Free services rendered by the Department were as follows: The Department provided and is still providing free library and information services which include access to internet through community libraries in the Province and access to records at the archives repository.
2.Capacity Constraints •The Department operates on an interim Organizational Structure which does not enable it to th effectively deliver on its re-engineered strategic thrust as articulated in the new Vision of the 5 Administration. •The key constraint is the lack of requisite personnel, in terms of numbers and skills, especially in the areas of Conditional Grants Management and Infrastructure Management. One of the impacts of this is the delays in completion of Infrastructure projects, and the under spending of Conditional Grants. The Organizational Structure has been reviewed to ensure that the human capital is organized to optimally respond to the new strategic mandate. The intention is to finalise the organisational review during the first half of the 2015/16 Financial Year. •Delay in the finalization of relocation of 87 staffmembers. •Moratorium on filling of vacancies. •Budgetary constraints.
Cata Annual Re ort for 2015/16 Financial Year GD •There are critical vacant funded posts of Library System Assistant Director and Principal Librarian that are affecting the roll out and maintenance of SITA Library and Information Management System as well as the management and maintenance of Public Internet Access in Community Libraries. •Delay of filling Director and Deputy Director Recreation positions. •Budgetary constraints. •Splits of Recreation Directorate from Sport. a.Utilisation of Donor Funds There were no donor funds received during the year.
4.Trading and Public Entities The following Entities formed part of the portfolio of the ExecutiveAuthority:- Public Entities
•MmabanaArts, Culture and Sports Foundation (MACSF), whose functions are to promote and develop the artistic, cultural and sporting activities in the North West Province. •North West Provincial Arts and Culture Council (PACC), whose functions are to promote the development of arts and culture in the North West Province, to ensure equitable allocation of funds to arts and culture activities throughout the Province. Topromote the appreciation, understanding and enjoyment of the arts, foster the expression of national identity and consciousness by means of the arts. • To provide and encourage the provision of opportunities for persons to practice the arts and to address historical imbalances in the provision of infrastructure for the promotion of the arts; promote and facilitate national and international liaison between individuals and institutions in respect of the arts and encourage excellence in regards to the arts.
Trading Entities Klein Marica Recreation Centre Donkervliet Recreation Centre The functions of the two Trading Entities are to provide accommodation and conferencing services. s.Organisations to whom Transfer Payments have been made Funds are being transferred to Municpalities and Non-Profit Organisations. These Entities provide services that relate to the mandate of the Department that cannot be provided by the Department. Municipalities account for their usage of funds in terms of the Municipal Finance
Cata Annual Re ort for 2015/16 Financial Year Management Act, and departmental agencies and Non-Profit Organisations account for their usage of funds in terms of their foundingdocuments.
6.Public Private Partnerships (PPP) The Department did not have any PPP arrangements neither did it enter into any PPP arrangement during the year.
7 .Corporate Governance Arrangements The existing Corporate Governance mechanisms and Institutional arrangements in the Department are based on the interim Organizational Structure. With the incorporation of the function of Traditional Leadership, the governance framework and mechanisms will have to undergo thorough review. The implication of this review of the governance framework will include broad review of legislation and possible development of new policies. Of particular importance will be the kind of formal institutional links to be forged with municipalities in view of the Municipal Systems Act that governs Traditional Authorities, as well as the governance arrangements between Traditional Councils and departmental Service Points. a.Risk Management (Risk Unit) The Department attended to the following:- •Reviewed and appointed the departmental Risk Management Committee (RMC); •Conducted an annual Strategic Risk Assessment forthe Department without utilizing consultants and also took the Provincial Internal Audit and Auditor-General recommendations into consideration; •Developed a Top 12 Strategic Risk Register in line with PRMSO recommendations (PRMSO) with Turn-Around Strategies to mitigate the risks; •Reviewed, approved and globalised the Fraud Prevention Policy; •Reviewed, approved and globalised the Risk Management Policy; •Reviewed, approved and globalized the Risk Management Strategy and Implementation Plan. •The Auditor-General (AG) findings (2014/15) were followed-up and cleared and Portfolio of Evidence (PoE's) were collected for 100% of the findings and only 1 finding on the Management Letter is outstanding which will be implemented in the new Financial Year. •Provincial Internal Audit (PIA) findings and recommendations were followed up and PoE's collected. Out of 78 Action Plans only 18 Action Plans were not implemented, taking into consideration that for the 2015/16 Financial Year, a few audits were finalised in March 2016.
Cata Annual Re ort for 2015/16 Financial Year Therefore, tremendous improvements were also experienced in this regard as in comparison to previous financial years. •Regular feedback, i.e. the th of each month are provided to the Provincial Treasury on the latter two. 9.Declarations of Conflict of Interest The Department attended to the following:- •Senior Management completed their Financial Disclosure Forms in terms of the Public Service Commission's requirements. •In all Bid Committees' meetings members were required to declare their Conflict of Interest on Bids evaluated or adjudicated. •All Supply Chain Management practitioners signed for the Code of Conduct. Management Structures
•The Department has an Executive Management Committee (EMC) made up of the HOD and Chief Directors. There is also a Departmental Management Committee
(DMC),consisting of the Accounting Officer and Senior Management. The various programmes are headed by Programme Managers. In addition, there is an Extended
Departmental Management Committee (EDMC) that comprises of HOD, SMS, MMS and
Assistant Directors.
• There are also three Bid Committees, i.e. the Specification Committee, the Evaluation Committee and the Adjudication Committee.
10.Discontinued Activities/Activities to be Discontinued As pronounced by the Honorable Premier the Recreation programme have been transferred to Department of Education and Sport Development as from the 1 April 2016. 11.New/Proposed Activities None 12.Asset Management The Department has an Asset Register. All assets have been captured in the Asset Register. Assets have been accounted for in line with the National Treasury Guidelines. The challenge we are having is with regard to the Transversal Electronic Assets Management Register. All inventory opening and closing balances, together with movements for the year are
Cata Annual Re ort for 2015/16 Financial Year 14.I nventories All inventory opening and closing balances, together with movements for the year are reflecting inAnnexure 6. The inventory is related to library books/material.
15.Events afterthe Reporting Date st The Acting Head of Department, Mr. Mosiane's contract came to an end on the 31 March 2016 and the substantive Head of Department I Accounting Officerwas appointed and resumed duty st on the 1 April 2016.The Recreation programme was transferred to Department of Education and Sport development.
16.lnformation on Predetermined Objectives As part of improving on the previous audit outcomes towards achieving Clean Audit, the Department engaged in a series of review sessions with the view of ensuring that the predetermined objectives are above board when tested on reliability and usefulness.
Most indicators were reviewed to be aligned with the SMART principle and to mitigate on ambiguity and misalignment with priorities, however the Department of Planning, Monitoring & Evaluation in the Presidency and the North West Provincial Internal Audit Unit as well as the Officeof the Premier raised certain concerns on the nature of some indicators as they were not reflective of the actual deliverables that form the thrust of the core programmes of the Department. It is against this background that the development of the Annual Performance Plan for 2016/17 took effect.
Inter-action with national ministries of Arts and Culture and Sport & Recreation led to the inclusion of customized indicators in the Annual Performance Plan 2015/16
16.1 Achievement on Pre-Determined Objectives In striving to achieve Clean Audit the Department is engaged in an extensive exercise to ensure that all reported data is aligned with the supporting Portfolio of Evidence (POE). This process involves consistent interaction with programme managers and respective officialsin addressing identified gaps as well as findings raised by the Provincial Internal Audit Unit for all the four quarters under review. This pre-audit clean-up project has improved the current Annual Report on pre-determined objectives. Most of the findings raised were satisfactorily addressed and we are confident that negative audit outcomes will be averted.
Cata Annual Re ort for 2015/16 Financial Year CID The table below reflects the Year to Date Performance of the Department on Non-Financial Performance per programme: Programme Total KPls for the KPls achieved % year for the year Achieved Administration & Management 60 50 83.3 Cultural Affairs 23 19 82.6 Library Information & Archives 20 15 75 Recreation 9 6 66.67 Traditional Affairs 19 19 100
16.2 Adjusted Annual Performance Plan 2015/16 For the year under review the Department adjusted its Annual Performance Plan in view of the Budget Adjustment process. To this effectcertain indicators and targets were reviewed to align with the reviewed budget. The said Annual Performance Plan was tabled in the North West Provincial Legislature on the 28th February 2016. As a result the only quarter affectedby the Adjusted Annual Performance Plan was Quarter 4 as we could only report on the adjusted Annual Performancefor that specific period. 17. SCOPAResolutions No Resolutions were tabled for2014/15 18. Prior modifications to audit reports None 19. Exemptions and Deviations received from the National Treasury There were no exemptions or deviations from the PFMA or Treasury Regulations granted forthe current or prior financial year. 20. Interim Financial Statements (IFS) The quarterly Interim Financial Statements (IFS) were prepared during the year and submitted to the Provincial Internal Audit for review. The recommendations assisted the Department in improving financial management during the year and the preparation of the Annual Financial Statements (AFS). 21. Other There were no other material facts or circumstances, which may have an effect on the understanding of the financial state of affairsof the Department. 22.Approval The Annual Financial Statements set out on pages 117 to -�18�8�_ have been approved by the Accounting Officer(s).
�J�. MS. S.R BAPELA ACCOUNTING OFFICER 31 MAY2016 Cata Annual Re ort for 2015/16 Financial Year 6. STATEMENT OF RESPONSIBILITY FOR PERFORMANCE INFORMATION FOR THE YEAR ENDED31 MARCH2016
To the best of my knowledge and belief, I confirm the following: All information and amounts disclosed throughout the annual report are consistent.
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 modified cash standard and the relevant frameworks and guidelines issued by the National Treasury.
The Accounting Officeris responsible for the preparation of the annual financial statements and forthe judgements made in this information.
The Accounting Officer 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 my opinion, the annual report fairly reflects the operations, the performance information, the human resources information and the financial affairs of the department for the financial year ended 31 March 2016. Yours faithfully
.11:-!�����·�'
MsSRBapela Accounting Officer 31 May2016 7. STRATEGIC OVERVIEW
7.1 Vision
A thriving arts, culture and traditional affairs sector contributing to sustainable economic development in a socially cohesive Bokone Bophirima.
7.2 Mission
To enhance job creation by preserving, protecting and developing Arts, Culture, Heritage and the Institution of Traditional Leadership to reposition, renew and rebrand Bokone Bophirima through VTSD Strategy.
Cata Annual Re ort for 2015/16 Financial Year 7.3 Values
• Transpare�y: Being open to scrutirr,;
7 .4 Strategic outcome orientated goals
The strategic outcome orientated goals of the department during the financial year under consideration are: • An effective, efficient,economical administrative service; • The promotion, development and transformation of all cultural activities in Bokone Bophirima, in order to contribute towards nation-building, good governance, and sustainable economic growth and opportunities; • The development, transformation and promotion of sustainable library, information and archives services; • Functional and socially cohesive recreation structures and activities; • Transformed, functional, accountable and sustainable institution of traditional leadership.
8 LEGISLATIVE AND OTHER MANDATES
The general legislative and other mandates that govern the establishment and operations of the Department of Culture, Arts and Traditional Affairsinclude but are not limited to:
a. Constitutional Mandates The Departmental programmes derive mandates from the Constitution of the Republic of South Africa 1996 (Act No. 108 of 1996) Schedule 4 PartA and Section 6 of the Constitution. This is also enhanced by Chapter 2 of the Constitution and other chapters aligned directly and indirectly to the departmental mandate.
b. Overarching legislation • The Constitution, 1996 • The Constitution, Chapter 12, 1996 • Promotion ofAccess to InformationAct, 2000 • Promotion of Administrative JusticeAct, 2000 • Public Finance ManagementAct, 1999 • Labour RelationsAct, 1995 • Public Service Act, 1994 • Employment EquityAct, 1998 • Basic Conditions of EmploymentAct, 1997 • Preferential Procurement Policy Framework, 2000 • Copy RightAct, 1993 c. National Legislation impacting on the mandate of the Department
Cata Annual Re ort for 2015/16 Financial Year • Cultural Institution Act, 1998 • Cultural PromotionAct, 1983 (as amended) • Commission for the Promotion and Protection of the Rights of Cultural, Religious and Linguistic Communities, 1997 • HeraldryAct, 1962 • National Archives and Records Service of South AfricaAct, 1996 • National Arts Council Act, 1997 • National Heritage Council Act, 1999 • National Heritage Resource Act, 1999 • National Film and Video FoundationAct, 1997 • National Sport and Recreation Act, 1998 • National Library of South AfricaAct ,1 998 • Pan SouthAfrican Language BoardAct, 1995 • South African Geographical Names Council Act, 1998 • South African Library for the Blind Act, 1998 • Legal DepositAct, 1997 • World Heritage Convention Act, 1999 • Use of OfficialLanguages Act, 2012) • South African Language Practitioners CouncilAct, 2014 • The South African Language Practitioners Council Act ( No8 of2014) • Local Government: Municipal DemarcationAct, 20 of 1998; • Local Government: Municipal Systems Act, 32 of 2000; • Local Government: Municipal Financial ManagementAct • Local Government: Municipal StructuresAct, 117 of 1998; • Local Government: Municipal Property Rates Act, 6 of 2004; • Local Government Municipal Demarcation Act 1998 (Act No.27 of 1998) • Organised Local GovernmentAct, 52 of 1997; • National House of Traditional LeadersAct, 10 of 1997; • Traditional Leadership and Governance Framework Act, 41 of2003; • Remuneration of Public OfficeBearers Act, 20 of 1998; • The Commission for the Promotion and Protection of the Rights of Cultural, Religious and Linguistic CommunitiesAct, 19 of 2002;
Cata Annual Re ort for 2015/16 Financial Year Provincial Legislation Administered by the department: Cultural issues
• MmabanaArts, Culture and Sport Foundation Act, 2000 • North WestArts and Culture CouncilAct, 2000 • North West Languages Act, 2015
Recreation issues • The Provincial Sports Council of North West, 1986 (as amended) • North West Sport and Educational Aid TrustAct, 1986 (as amended) • All other legislation that is relevant to all the Mandates of the Department.
Cata Annual Re ort for 2015/16 Financial Year GD 9 ORGANISATIONAL STRUCTURE
I MEC
I
IMEC SUPPORT
llXCIRECTOR: I
IHoD I DIRECTORATE: ' X DEPUTY DIRECTOR COMMUNICATION GENERAL: AND MARKETING I I IX DIRECTOR: I
CHIEF CHIEF CHIEF DIRECTORATE: DIRECTORATE: DIRECTORATE: DIRECTORATE: DIRECTORATE: DIRECTORATE: DIRECTORATE: CULTURAL HUMAN RESOUI C FINANCIAL TRADITIONAL MANDATORY AFFAIRS AND DISTRICTS SERVICES RECREATION MANAGEMENT MANAGEMENT AFFAIRS 1 X DIRECTOR: VACANT LIBRARIES 4 X DIRECTOR l X DIRECTOR: 1 X DIRECTOR: 1 X CHIEF DIRECTOR l x CHIEF DIRECTOR 1 X CHIEF DIRECTOR: I A DIRECTORATE: DIRECTORATE: DIRECTORTE: DIRECTORATE: Al11 DIRECTORATE: DIRECTORATE: DIRECTORATE: TRADITIONAL ANTHROPOLO Cata Annual Re ort for 2015/16 Financial Year 10. ENTITIES REPORTING TO THE MEC The table below indicates the entities that report to the MEC. Mmabana Mmabana Act of R79, 541 million Arts & Culture Foundation 2000 activities North West Arts and NWPACC Act of R1, 874 million Support for Cultural Culture Council 2000 activities Financial Relationship o Mmabana Arts, Culture and Sports Foundation (MACSF), whose functions are to promote and develop the artistic, cultural and sporting activities in the North West Province is funded through earmarked funds transferred to the Public Entity through tranches .. o North West Provincial Arts and Culture Council (PACC), whose functions are to promote the development of arts and culture in the North West Province, to ensure equitable allocation of funds to arts and culture activities throughout the Province. To promote the appreciation, understanding and enjoyment of the arts, foster the expression of national identity and consciousness by means of the arts. o To provide and encourage the provision of opportunities for persons to practice the arts and to address historical imbalances in the provision of infrastructure for the promotion of the arts; promote and facilitate national and international liaison between individuals and institutions in respect of the arts and encourage excellence in regards to the arts. The North West Provincial Arts and Culture Council is funded through earmarked funds transferred to the Public Entity through tranches. Cata Annual Re ort for 2015/16 Financial Year 1.AUDITOR GENERAL'S REPORT: PREDETERMINED OBJECTIVES • The report is in Part E. 2. OVERVIEW OF DEPARTMENTAL PERFORMANCE 2.1 Service Delivery Environment The environment within which the department renders its services could be described by the followingmain environmental challenges: Economic • Insufficientformalised Arts and Culture Organizations and Associations in Communities • Disparity between the first and second economy • The impact of HIV/AIDS on the economy • Under-utilization and poor maintenance of facilities. • Accessibility of facilities to all citizens • Minimal support by the private sectors in funding of Arts and Culture programmes Social • Lack of sustainable job opportunities • HIV/AIDS • Racial intolerances • Slow pace of transformation • High illiteracy rate • Crime • Discrimination on equity issues • Moral decline (Ubuntu) • Substance abuse Technological • Exclusive dominance of resources and knowledge by a few • Lack of accessibility and affordabilityof required resources • Lack of connectivity • Lack of technological infrastructure in the Province Environmental • Poor design and layout of community facilities • Lack of environmental consciousness • Pollution • Soil erosion • Urbanisation Demand for and the changes in services of the department During the previous fiscal year of 2014/15 a province wide reconfiguration process took place which led to the Department foregoing the Chief Directorate of Sport Development. Subsequent to this process a portion of the programme which remained behind namely Recreation Management will in the new fiscal year be transferred to the Department of Education and Sport Development. Cata Annual Re ort for 2015/16 Financial Year 2.2 Service Delivery Improvement Plan ,,� dcata D1?p'1Jrtmer1t: Culture, Arts. and Tr.aditional Affairs n North West Provinc:ial Governme1J11,t P) The Republic of South Ahi ea M" P) C P)"""" � MR. SA M aLEKOA 'd Gabamotho Building 0 cnL:aacl 2sz 5874 ""S M" Dr. James Moroka Drive Private Bag X90 o'""S N M mabal.!102735 0 }--I CJl Republic of South Africa 1, }--I http:Hwww.DWR9 _gov _za/dcata/ O'\ >-'.'T1 � P) � n>-'. P)"""" ,< rt) SERVICE DELIVERY MODEL P) ""S SERVlCE DELIVERY MODEL (SOM): NORTH WEST DEPARTMENTOF CULTURE, ARTS AND TRADITIONALAFFAIRS (DCATAl ® SERVICE DELIVERY MiQDEL {SDM); NORTH WEST DEPARTMENT 01F CULTURE, .ARTSAN DTRAOIJ'IONAL.AFFAIRS {DCAlA) ,,, �E!IERl'.L .,a . SPieCIFlCMll/JillllTt 1'UNj'.:'J;)O�RIJUS /,ffi) a. �IWJtlii E. 51'lfl'YlCl=RE'Cl'1100S J',CURREtJTl,lC(!,Em- G. UIAL�as "'.ANOilTi= I IC 'R�F'C+mil...JTIES DElr,/ER'I' l 1"-A'GREm'StiM The • l Promote, Devolop., . Arti5!S . i CI.Jlturai lmitl\ltiOll Chi11er D if'{!(:torate: Arts. a11d He<'!d S!rangt� hs: n Gonsttu1Ion Act1998 Cul ture, l.ibrari'!:S anci PresIerve and Sustain; • Crallers • office Promoto P) A·!:l No_rna . Mmaba-na M" Arts, , ArchlVIJS. • Transformation{l .. Tourists 4Oish�t-s Healthy UCg P) of1996 Culture enc! Sport Arts and. culture c:r!alativewith a Communities • :20 • style· Foundallon 2000 I secto, (Youth, Older flmrnoti, .. language Nalicn A.C:Cl!ISSPromotkln af Warth Wes.C\lI lArtsh.tra �MC-e$ vi.e,v to d0v0lo p People, S.ervrce to and .. rndustri�s People wllh • Tribalp-oln(!; 8ulldlng and SQ�I C I nforrn.ilir.il .. Couni:112000 • Museum f'romc-tlon, • f)rcdisab!edill�) OfficM P) A.cl2000 arid al'ld000-,dl l"la!J.on Coh:esion Culhrr.il herita_s,e Promoiion Ad • membeis lhroi>g'll • Programmes Promotion ol . 198.l ror d'.evelopmenl of Tr-adltleadersionl'll &10 Adrninls1tallv O;;.mrn11:sion thesector crealNa • Diviners Del)artmenlal Promotion of 'd c:;ul1uraol pr da 0 e Ju"Slice Acl the Prome >-'. � P) � n>-'. P) ,< rt) P) ""S SERVICE 101:UVERY MODEL (SD:M}: NORTH WEST DEPARTM1E:NTOF CULTURE, ARTS AND TRADITIONA1LAff AIRS (OCATA) ® • Nafiooal Sport Directorate: Provide· sustainable ,. CommunhJes Blld Recreation R0c:reiaUon mass parllclpati-On (You1h, Older Act1998 op.Porl.un,ties across tile People, • North W9SIP()lt S • Slyadlala I as,e �!rum t,o People WLlh and recrea I iori RE-Cr!c!almn promote llhysically d111a.hll1llru: and Drsilt Bill 2004 active lifesc:i,te, wtlllst Women) i:,rc...,idi119 supp«t lo lnstltuOon s and n ii,frawur;lure, lhal P) M" increase participation in P) recre.itlon ac•ivi1ies: C • Ntlt1h Wes! Cilief Directc.ale: • J:ltovlslon of • Traditional P) Tradltiooal Traditlor1a, Affalrs strategic; Councils Leadersh•p and support IO Act Governan.oe • Tracllllor,el TradlU011al • Dlkgosl No. 2 of 2006 'd Leadership Callf'lcils 0 • North \!\',est Norlh ""S Support . West M" House ot Hooo� of Traditiorlal ,. Fadllta11on of Anlhr�o!ogical Tf'adi1ionaJ L63den; Act No.3 . Just and fair ""S of:2009 Services and pro�::;. of Leaders N Rasearch 6Uooe5$10n Execulive 0 }--I Commlttse CJl • House of • PrOVi$ion or 1, Trad1 llo11al the }--I support to O'\ leaders Housa of Trmlilion.al >-'. � L0adl;'lrs P) � n>-'. P) Empfoyees ,< Mari1;1gemf!11l .im:l � F>t�vid!e rt) Administration Cfganizatiom11 o P) ., Or:anlsaliorial devel®merrt ""S SERVlCE D ELIVER.Y MODEL (SOM): NORTH WEST IOEPARTMENT OF CUl TU RE, ARTS AJ4D TRADITIONAL AFFAIRS !'DCATA� ® "i Development sdvis;acy serviae!l I Perf0l'TJ1ance • improve l=mployees . To managen�n1 elllcmncy and I Oevelcpmenl Incentive rnaxirnum System I n perforn1arn;:e in P) M" 1he department I P) • Human I lmple.me,n1aUa11 Emptoyees rwource gf Nalloflal I OevelOp'rnent Skllls I Dsva-lopmanl C Stralagy and la P) .;!dmin.i$1,e, I Kuman Resour� Developmoot 'd -• I En&Jre. efftcien, • Employees 0 HR ""S AdrnfnlslJ'atlon effective and M" inlagralad a1;1m ir1is1Ta,t[Qn of ""S tile depar!J1!en( N . Employee • Enruro Em;i:ilo,aes 0 hea!'ln and lmplem,1mtatlon }--I of the Heallh CJl Wellness 1, ar1d S11faly Act }--I I Labourr PrO\i'lde w11,md Employees O'\ . Rlilfalrone labour relations suppor{ lo •he >-'. � Departrnerit P) � • Flrtanelal • Provide Emp!O)'Q()S f n>-'. S(o!N,ICl!oS e.fecUve snd P) efficient fJn,a.11c!al ,< services 10 the rt) Dapanmerit P) ""S SERVICE DElliVl:RY MODEL !SDMj: NORTH WEST DEPARTMENT Of CULTURE; ARTS AND TIRADITIOiNAL AFFAIRS jOCATA) ® 6 • S!i'irtogic. " Policy Employees formula'11.on plan11ing and policy fomluf.cltlt.;m ; Mand<1tory 1>e1Yice1,r Emplo','e8S • Research • io pro�we n quallly researth P) M" p,10Jatts and P) services far the I department • SpeCJal • To 1l',m�form Employees. Pn:,gr.1m111es gend�r relations, C v P) e:mpa.er dgsJgna ledl Qroups and coo,tllnale 'd 0 i'luman rlc9i11S ""S piicr1ly M" prorn.>mmes • Monitoring .a11d . Ta re.nder Empl\:::;'.)'ees ""S ev11!uetloo OIT!!e11VG a11d N eff.'clenl 0 l'JlOO[totll'\g al'\d }--I evaluetlon In ti;e CJl de;:iartm6J"II 1, I FleGOrds To nerider !oQund IEmployiitJS }--I . O'\ Management recO!'ds managememl >-'. S4lr'IIIC0S in lne � dooarttna11L P) • MISS • Render sffec.lil/e Employees --- � . L�at Services al'ld e-frrciem n>-'. minimum P) inforrnatlon i.ecu(ity 5ervice ,< l[!(!QJ[]'IB\JQll Provlde legal EmplayeEJE rt) ., . P) ""S SERVICE IOELI\IERY MODEL (SDMI: NORTH WEST D1:PARTii1ENT Of CULT\JR,E, ARTS ANO TRADmONAL AFFAIRS (DCA.TA) @) TClCMology �dvioory services . lrl'frastruc.lure .. Provide Employees .ind FaciliUe!; inforn,.ilion tecliriolo9y seniicas • Communii:;aliQn • El'fedive n and Marketiog communlcallon P) markelln� lnlcmal M" and P) !xlf'll'ite:s. Employoos I FOS1sr and s.1re-.n9lhen �terlil,al rel8!1:ions wilh Oomfl'l�mffies C lhe media and P) 01her stak�holders • To projec. ;JI poslllve profile 'd of ltle 0 E�,ents departm.ent ""S .. M" Uanag,Bmoot ltircugh ralev.anl and tools to all Preµara,rons slakehaldoart o'""S • To provlcte N 0 @fFectwe" a11d }--I efnclerit twerits CJl managemMl 1,}--I O'\ >-'. � P) � n>-'. P) ,< rt) P) ""S S!ERVICE 01:UVERY MODEL (SllTIII: NORTH WES'i D·EPARTMENT OIF CUL1 URE, ARTS ANO TRADITIONA!LAFFA.IRS (DCATA} ® SERViCE DELIVERY MODEL: DCATA c�/.scu� ..... n M.R. ITUMfiiLENG MMIJSI P) ACTING OIR.ECTOR; ADMIN SUPPORT 81:R\l'ICES M" P) :v. ' r(sl.;: C§ �- P)""'""' � 'd 0 APP,R � ""S OVf!O M" .....,...., ,,.,,-� - o'""S M:S. TIEB-OGO MODISE. N Ml:C: DCATA 0 DATE; 0°1j f.;1,1;,t:I{� }--I CJl 1, }--I O'\ >-'.'T1 � P) � n>-'. P)""'""' ,< rt) P) ""S SERVICE DELIVERY MODEL (SDM): NORTHWEST DE:PAlUMENiT OF CULTU RI:, ARTS AND TRADITIONAL1 APFAIRS ,(DCATAI @ 9 2.3 Organisational environment The difficulteconomic environment faced by the provincial administration required much tighter focus on improving efficiencies and reducing wastage and ineffective spending. To this end a moratorium on the filling of vacant funded posts was put in place and will remain in place for the duration of the 2016/17 to 2018/19 MTEF. In addition, during the 2015/16 financial year, the Department through the Management Performance Assessment Tool (MPAT) of the Department of Performance Monitoring and Evaluation did self-assessment of its corporate governance systems. This exercise identified gaps within the Department, which were addressed by developing an MPAT Improvement Plan. The Strategic Management Programme is responsible for the development of the MPAT Improvement Plan, while the Finance Management Service Programme is responsible for the collation and implementation of the Post Audit Action Plan (PAAP). The Post Audit Action Plan addresses all the gaps identified by the Auditor General and Internal Audit during the 2013/14 and 2014/15 financial years. Progress on implementation of the MPAT and PAAP is monitored quarterly as part of the Departmental Quarterly PerformanceReview, in addition to reviewing performance on the annual performance plan. The 2016/17 Annual Performance Plan also includes some of the projects in the MPAT Action Plan and PAAP to ensure that management and governance systems of the Department are improved to effectivelysupport the sector and improve service delivery. In addition, there are four other statutory structures reporting to the MEC namely Provincial Geographic Names Council (PGNC), Provincial Heritage Resources Authority (PHRA). Provincial Language Committee (PLC) and the Provincial Recreational Council (PROREC). These structures are sustained by grant transfers for which they account on a quarterly basis to the department. There is an operational link between the work of the two public entities and four statutory structures and the Department's work; hence the two entities are all involved in the departmental strategic planning and review sessions to ensure alignment of their plans with the Departmental plans. In terms of the Treasury approved Programme and Budget Structure, the Department of Culture, Arts and Traditional Affairs has five programmes, as indicated in the organisational structure below. The five programmes are Administration and Management; Cultural Affairs, Library Information and Archives Services; Recreation and Traditional Affairs. The Administration programme is comprised of Financial Management, Officeof the Head of Department including District Coordination, Supply Chain Management, Human Resource Management, Mandatory Services and Corporate and Financial Services. It offers corporate, financial and strategic management and governance support to the four line function programmes and entities. Cata Annual Re ort for 2015/16 Financial Year There are some pertinent issues in relation to the existence, sustainability and the role of the institution of traditional leaders within modern society. Key amongst them, is urbanization and migration from rural areas to cities and modernized society. As society develops and urbanization advances there must be adaptations to the operations of the institution of traditional leadership to be sustainable and able to play a meaningful role within modern times. These issues also have a bearing on whether the institution is sustainable in the long run and need to be addressed in the coming years to maintain the relevance of the institution of traditional leadership. 2.4 Key policy developments and legislative changes There were no notable key policy developments in the Department except the transfer of the Recreation Management Directorate to the Department of Education and Sport Development. There were no legislative changes to the mandate of the Department. 2.4.1 Significant Events that have taken place during the year Programme2: CulturalAffairs Sub-programme: Museums and Heritage Services ,/'Design and manufacturing of the 6 metre bronze statue and plaque of JB Marks. y"Renovated and maintained Mahikeng Cultural History Museum in Mahikeng. y"Upgraded and renovated Setlhwatlhwe Sacred Heritage Site in Setlhwatlhwe Village. y"Completion of the architectural plan for Lotlamoreng Dam, Logagane and Madibogo Cultural Villages. y"Funding on Heritage Management Course from Cathsseta and conducted by KARA Institute to train 50 heritage practitioners. y"Donation of Transnet Houses to the Herman Charles Bosman Living Museum in Groot Marico. y"Extensive support to Traditional Authorities through Symbolic ceremonies. y"Loaning of the African Musical Instruments Exhibition to BOKONE BOPHIRIMAby ILAM (International Library of African Music). y"Reviewed Provincial Heritage Sites Database. y"Completed Nomination Forms for Heritage Sites declarations. y"Capacitated 25 Museums practitioners on collections management and digitization. Sub-programme : Language Services 7 The Bokone Bophirima Publishing House with a board consisting of five members, was launched in October 2015. This structure will assist emerging writers to publish, market and distribute their manuscripts on a commercially sustainable way. Cata Annual Re ort for 2015/16 Financial Year A successful South African Sign Language ( SASL) seminar was held in Klerksdorp in October 2015 in collaboration with district SASL Forums, the Kutlwanong School for the Deaf, North West School for Deaf as well Deaf SA North West. ../ The annual Sol Plaatje Memorial Lecture was held in collaboration with the Sol Plaatje Secondary School in November 2015 ../ A successful induction programme for twenty-four (24) community-based SASL interpreters was held in Mahikeng as part of the annual International Deaf Awareness Week from 1 to 7 September 2015. Successful interpreters were identified and will be enrolled in an advanced interpreting programme during the 2016/17 financial year ../ The annual provincial Poetry and Reading competition in collaboration with the Library Information and Archives Services directorate was held in December 2015. Winners from this event won valuable prizes such as laptops, iPads and books. ../ The department also celebrated the International Mother Tongue Day in March 2016 in Mahikeng. The highlight of the occasion was the honouring of Sestwana graduates who obtained their Masters Degrees and those who had enrolled for their PHO studies in Setswana . ../ In March 2016, the department also launched eleven (11) books of emerging writers who had succeeded to have their books published. 3 STRATEGIC OUTCOME ORIENTED GOALS Programme 1: Management &Administration Strategic Outcome Oriented Goal 1 An effective, efficient, economical administrative service Goal Statement To render an effective, efficient, equitable corporate and management support service to internal and external stakeholders to ensure good, clean and value driven corporate governance through Human Resource, Finance, Communication and Strategic Management services. Justification This aims to provide an enabling and supporting environment for the delivery of our core business of Culture, Arts, Recreation and Traditional Affairs to all citizens of Bokone Bophirima Links SONA, SOPA, NDP, PDP, Setsokotsane and MTSF priorities Outcomes 2,4,5, 12, 14, 15, Cata Annual Re ort for 2015/16 Financial Year Programme 2: Cultural Affairs Strategic Outcome Oriented The promotion, development and transformation of all Goal 2 cultural activities in Bokone Bophirima, in order to contribute towards nation-building, good governance, and sustainable economic growth and opportunities Goal Statement The promotion, development and transformation of all cultural activities in Bokone Bophirima, in order to contribute towards nation-building, good governance, social and human capital development, and sustainable economic growth and opportunities Justification The Department has a constitutional and legislative mandate to execute the functions related to cultural affairs. We therefore make an integral contribution towards nation building, social and human capital development and economic growth opportunities. Links Relates to Outcome twelve (12: An efficient, effective and development oriented public service ), Outcome14: Nation building and Social cohesion, Outcome 15: Transforming the societyand uniting the country) SONA, Mzansi Golden Economy, SOPA, NOP, PDP, IDP's, IGR, CROP Setsokotsane and MTSF priorities Cata Annual Re ort for 2015/16 Financial Year Programme 3: Library & Archive Services Strategic Outcome Oriented The development, transformation and promotion of Goal 3 sustainable library, information and archives services. Goal Statement Provide library, information and archive services that will contribute to: Nation Building, Good governance, human capital development, and sustainable economic growth and opportunities Justification Provide comprehensive library services to all citizens of Bokone Bophirima. Preservation and use of archival heritage; Proper care and management of public records Links Outcomes 1: Quality basic education Outcome 12: An efficient, effective and development- oriented public service Programme 4: Recreation Strategic Outcome Functional and socially cohesive recreation structures and Oriented Goal 4 activities Goal Statement To initiate and support socially cohesive recreation structures and activities, through the creation of access and opportunity, with regard to participation in recreation Justification Recreational activities contributes in increasing social cohesion, reducing crime, violence and drug abuse, and possibly leads to recreation career opportunities Links Chapter Nine (9): Improving education, training and innovation, Chapter (10): Promoting Health Cata Annual Re ort for 2015/16 Financial Year Programme 5: Traditional Affairs Strategic Outcome Oriented Tr-ansfonned functlonat aooourdableand sustainable Goal 5 inslHUllonof traditional leadership Goal Statement To pro\llde&Uppor t tothe In uuuonsar tr adlional leadership through w:>rkshopsgrams and so as to oont • ute to a transformed,funQUonal, accountable _andsu aJnable insrutlon of tradlltlonal leadership Justification A tran&toimed, ftindlonal, accountableand sust*able i�ilutlonof trad ltionaJIleadership c:o ributesto a socialt, s able.and cohesivesociety. Links Outcome: 9 Responsive, Aocountabl&, l8ffeoUve and EfficientlocaJ Government; 12: Make Public Servicemore _, iclentand effective; and 14: Transforming Illesocietyand unlltlg the country SONA, SOPA, NDP, FOP·, IDP's IGR,CRDP.Selsokotsane I and MJ'SF priorities 3 PERFORMANCE INFORMATION BY PROGRAMME 4.1 Programme 1: Management and Administration Programme Total. number Number of P'I Number of Percentage of PI achieved Pt not ac:h:leved achieved 60 47 13 78% Final Actual Variance Actual Approp,riate Expenditure Expenditure R'DOO ROOO as °lo of final app1ropriation 90,,369 87,6,92 2 677 97% Cata Annual Re ort for 2015/16 Financial Year GD Programme 2: Cultural Affairs Numbe,rof achiieved PI not achieved 0 2 24 22 2 912' /o Final Actua1 Variance Actual Appiropriate Ex,penditure Expenditure R''OOO R'OOO as% of final appro·priation 160,216 156,002 4,214 97% Programme 3: Libraries & Archives Services Progiramme Total number Number of PI Number of Percentag1e of PI achieved PI not achieved a,chieved 3 20 13 7 65% Final Actu.al Variance Actual Appropriate Expenditure Expenditure 1 R'OOO R '01DO as% of final app rop riati:on 1,94, 41i3 172,359 22,054 89% Cata Annual Re ort for 2015/16 Financial Year CTD Programme 4: Recreation Progiramme Total number Number of PI Numbe.r of Percentag1e of PI achieved PI not achleved achieved 4 9 7 2 78% Final Actual Vari,ance Actual Appropriate ExpendHure Expe,ndlture R'OOO R''OIQO as% of final approp riati:on 166., 35:0 65,.228 1,122 98 Programme 5: Traditional Affairs Programme Total number Number of Percentag1e of PI PI not achieved achieved 5 ,g 19 Q 100% Final Actual Vari,ance Actual Appropriate Expenditure Expenditure R'OOO R'0100 as% of final a.ppropr· iaUon 136,809 123,582 113,227 90% Cata Annual Re ort for 2015/16 Financial Year CTD 4.1 Programme 1: Management and Administration support • Purpose: To capture the strategic management and support services at all levels of the Department Sub Programmes 4.1.1 Office of the MEC 4.1.2 Communications and Marketing 4.1.3 Special Programmes STRATEGIC OBJECTIVES, PERFORMANCE INDICATORS PLANNED TARGETS AND ACTUAL ACHIEVEMENTS Strategic Objectives PROGRAMME 1: MANAGEMENT AND ADMINISTRATION STRATEGIC OBJECTNES ACTUAL PLANNED ACTUAL DEVIATION COMIIENT ON ACHIEVEMENT TARGET ACHIEVEMENT FROM DEVIATIONS 2014115 2015/18 2015/18 PLANNED TARGET TO ACTUAL ACHIEVEMENT FOR.2015118 1 To render secretarial, logistical, 5 7 6 -1 and parliamentary liaison suooort 2 Provide effective 5 9 9 0 NONE Communication and Marketing services to the Deoartment 3 Coordination and facilitation of 4 4 4 0 NONE transformation of gender relations empower designated groups and coordinate Human Rights Priority programmes. 4 To manage and render an 12 12 11 -1 effective and efficient strategic administrative services to the Deoartment 5 To coordinate and monitor legal 0 4 4 0 NONE services in the Deoartment 6 Manage and translate policies 15 17 14 -3 into strategies with the Department of Culture, Arts and Traditional Affairs 7 Provision of quality research 13 16 13 -3 reports and facilitation of policy development and review for the department 8 To render sound records 4 4 3 -1 management services in the department 9 Provide information technology 4 4 4 0 NONE services in the Department 10 Institutionalise an effective 121 121 122 +1 Financial Management lmorovement Proaramme 11 Raising the financial 44 47 47 0 NONE management capability in terms of SCM to a level 3 12 To provide an effective, efficient 20 23 17 -6 and transparent systems of Risk Management within the Department 13 Ensure efficient, effective and 31 34 32 -2 integrated Human Capital Management within the Deoartment Cata Annual Re ort for 2015/16 Financial Year • N!.nM'dAm.Jall NONE Perfomanoe,Jllms �m 1 li'le PtO\llltclal Legistam 1.2 N..nilerdAllnm!IIReplll18 Wed al , WestPtovf m:lal 1 0 4 Strategy to overcome areas of under performance NONE Changes to planned targets NONE Linking performance with budgets Refer to page 117 of the annual financial statements 4 Strategy to overcome areas of under performance NONE Changes to planned targets NONE Linking performance with budgets Refer to page 117 of the annual financial statements Cata Annual Re ort for 2015/16 Financial Year GD 1.1 ll'llbernf�ia' 4 4 martimlioo cl �IV\tl inttl'W'«lll,Ufl!i il'Iall deparlncrftl invmmes Strategy to overcome areas of under performance NONE Changes to planned targets NONE Linking performance with budgets Refer to page 117 of the annual financial statements Strategy to overcome areas of under performance NONE Changes to planned targets NONE Linking performance with budgets Refer to page 117 of the annual financial statements 1.1 Nl.mbernfrepm on legal advfsor/j' �II I.Bnlicas 4 0 submll.exl Cata Annual Re ort for 2015/16 Financial Year Strategy to overcome areas of under performance NONE Changes to planned targets NONE Linking performance with budget Refer to page 117 of the annual financial statements .. ;:.-.:'' .... � '"'/���· . IIIF:. .. . · .-. ·- .• I .- • """!'!" - -····· ... .,-c.s; .. . : : : : -�' -...... -- - J •. 1.1 l'Glf'll')EI'ltl'IIUal (if :.,._,.,_,ea 1 I NUNt;, Pin� '1.2 .,._1'1'11:ler of�cPtalrl 1 1 1 0 davel� 4 4 4 0 1A Naml:)9i'Of� on &ValUallon 0 1 1 0 of a majol'd9parhenlal IJ"Oill"lll'lllln& 2 1 -1 ·t.& r«1m•or p!!ll'10ffllance 4 4 2 Inform · en r8*w ses.mns heU 1.7 J,lambar of repalson 4 4 4 0 NONE �81illPfdxrnai.:e • · - ,_ TadOIFATI Strategy to overcome areas of under performance NONE Changes to planned targets NONE Linking performance with budgets Refer to page___ 1 _17___ of the annual financial statements Cata Annual Re ort for 2015/16 Financial Year (ill 4 4 3 -1 4 4 ·1 4 3 -1 Strategy to overcome areas of under performance NONE Changes to planned targets NONE Linking performance with budgets Refer to page 117 of the annual financial statements Strategy to overcome areas of under performance NONE Changes to planned targets NONE Linking performance with budgets Refer to page 117 of the annual financial statements 1111.mber of inTDnnalillllnd 4 4 0 «:Dlilrlll!llesfi.1111 leihmloW l'8pCl!b pnni.JCBU Cata Annual Re ort for 2015/16 Financial Year GD Strategy to overcome areas of under performance NONE Changes to planned targets NONE Linking performance with budgets Refer to page 117 of the annual financial statements . . .. �� t.:.! __,��. . � ,ai'fonmllae . � ...... - T---...... -- 20Mt'tl;- __ , .. 2ffllti ��,. � -- - -· � rartDeret acc:uraie 4 ,4 4 0 NUllt: Fbancl!II_ ___ :_____ ,- ('1xAFS& cunplladsutmlftd and 3XIFS) 1.2 ttbmerdays of30 12 12 12 0 NOOE paymetD ��led llllit lllll&lik!d 1.3 llbllben#and htem Final 2 2 0 NONE Employees(PAYE) Tax ornnnam2 ftlOOlidldon nipons Rial ru:mltad En1llayees Tax[PlOi.YE] �Ion) 1A NIR1berr61D)fdhly payroll 12 12 12 0 NONE 181)Qd&, CCIOdad 1.!S 111111ner of t!Ul:l!.Jel 28· 21.! 'Zd !l l'iurt� M!mlg,emenl: reports (12: LY.M, us lll.nlber ofmoo1ht, 12 12 0 NONE $IJSl'*liltt acooml$l1lf)(ld8 12 (XDlpltld 1.9 NlllDer Of mottmy BAS NON!: (B Accooriqsy&lem} 12 12 0 controlret)0lb eubn11:ted 12 1.10 hlnbet"o1Hlp0Nl011 NOOE Rewooecormield 1:2 12 12 0 U1 Nllrnber of reports on NONE Triimferpayrn -. ts 12 2 12 0 cornpilecl Cata Annual Re ort for 2015/16 Financial Year Strategy to overcome areas of under performance NONE Changes to planned targets NONE Linking performance with budgets Refer to page 117 of the annual financial statements I) 16 16 16 0 (12moi'itiy, 4 -·�_L 1 11 D (12 moollly,4 �· 111 1 1.2 Strategy to overcome areas of under performance NONE Changes to planned targets NONE Linking performance with budgets Refer to page 117 of the annual financial statements Cata Annual Re ort for 2015/16 Financial Year GD 1.1 1 .2 ane sk �'ll'a9 approvedlimp 1h111• ll:il 1.a NLIW• cl appro :clR� NEW 1 1 0 NONE M agllffl8nt Polldas 1.4 Nlllflbe.r al' revfeW.51llt� 1 1 1 0 NOI\IE Fraud Prevel'llian Plan Nl.ldl!er i:I monltamgrepom EW 4 4 0 NONE oo �lonciAudUor eenenil's (AG)A1;/1111n PIZIIIIS ,acnded 1.G NLIWl!f"clrepoibon EW 4 D NOI\IE rnplamanfDli.Gn alPnwfndal riemalAl!kil (YIAJ lad&mf:llilm �11 1.7 Ni.adlercl Ri:d!.Awanmess NEW 4 �2 AllhllrDlstr!Gis: 11£1 e:sslans aoollld:ed Head Offuwen:i IXIWt'ed ill S!!ple!NMlr (02] m,dna spl•p CIM1Cl&HO 1111 nad. 1.8 Nl.ldla'cl Fr.ul:and NEW 4 ..2- llcar ds1ilas Cami.,tloo awari SS ta119 He_atj Office were- �ns !llllleredin Sep,ember (02) lll'ld notspll. par Clbllcl&HO �1ma1 illlMd Strategy to overcome areas of under performance NONE Changes to planned targets NONE Linking performancewith budgets Refer to page 117 of the annual financial statements Cata Annual Re ort for 2015/16 Financial Year 4 4 0 0 2 1 -1 4 4 0 4 4 0 .. NJIIIE 6 6 0 fi " 4 0 2 1 -1 2 4 4 0 twmbelr al'� an Errifllo)'oo NIJNE Health andWfllllWiS&tlbni " 4 0 Strategy to overcome areas of under performance To ensure proper planning and implementation Changes to planned targets Indicator 1.7 was supposed to have been amended to indicate one target Linking performance with budgets Refer to page 117 of the annual financial statements TOTAL PI R"DKBBBOI' R"DKBBR PBRCIUITAGB (PBRl'OIUUllC PI ACIIIBVBD Ol' PI ROT ACBIBVBD B IRDICATOR81 ACBIBVJI rc>R TIIBYUR D PROGRAMM B1 60 47 13 78% l'IRAL ACTUAL VRDBR ACTUAL APPROPIUATIO BDBRDITUR anmm IIZPBBDITURB R R'OOO BR'DOO GR'DDD A8 % 01' l'IRAL •APPROPIUATIO 90,369 87,692 2,677 97% Cata Annual Re ort for 2015/16 Financial Year 5.2 PROGRAMME 2: CULTURAL AFFAIRS • Purpose: Reengineering of Arts, Culture and Heritage programs into business enhancement activities. Sub Programmes Strategic Objective 5.2.1 Arts and Culture To advance artistic disciplines into viable opportunities for communities in Bokone Bophirima 5.2.2 Museums and Heritage To accelerate the transformation of Bokone Resource Services Bophirima · s heritage landscape by providing various services to conserve, develop and promote the heritage of Bokone Bophirima through the affiliated museum services and affiliated heritage institutions 5.2.3 Language Services To promote multilingualism, redress past linguistic imbalances and promote the development of the previously marginalised languages as well as Sign Language in Bokone Bophirima Cata Annual Re ort for 2015/16 Financial Year STRATEGIC OBJECTIVES, PERFORMANCE INDICATORS PLANNED TARGETS AND ACTUAL ACHIEVEMENTS Strategic Objectives PROGRAMME2: CULTURAL AFFAIRS STRATEGIC OBJECTIVES ACTUAL PLANNED ACTUAL DEVIATION COMIIENT ON ACHIEVEMENT TARGET ACHIEVEMENT FROM DEVIATIONS 201'1115 2015118 2015118 PLANNED TARGET TO ACTUAL ACHIEVEMENT FOR2015f18 1. 959 NONE To advance artistic disciplines 40 40 0 into viable opportunities for communities in Bokone Bophirima 2. 3 528 2 630 3 223 +593 To accelerate the transformation of Bokone Bophirima's heritage landscape by providing various services to conserve, develop and promote the heritage of Bokone Bophirima through the affiliated museum services and affiliated heritage institutions 3. 62 33 48 +15 To promote multilingualism, redress past linguistic imbalances and promote the development of the previously marginalised languages as well as Sign Language in Bokone Bophirima Cata Annual Re ort for 2015/16 Financial Year Performance Indicators Prapamae =a: CaltanlAllllln - • : Alls ... Ca1tan PedlDlmaae J'Ddleator .Actaal Plaaed.Taqet Actaal Demtloahm Comma.ton .Aelllnemeat Nlll/Ui Aelllewmeat plaaed.t.arpt Dewlallona Nl4/15 Nl&/16 to.Actaal �t k:IOl&/16 1.1 Number of reports on NEW 4 4 0 NONE development of Arts and Culture Forums 1.2. Number of reports on the NEW 4 4 0 NONE development of recording studios 1.3 Number of reports on NEW 4 4 0 NONE hosting cultural festivals 1,4 Number of reports on NEW 4 4 0 NONE promotion of national symbols and orders 1.5 Number of reports on NEW 4 4 0 NONE artists deployed to schools to promote arts and culture 1.6 Number of reports on books NEW 4 4 0 NONE published on the role of the Batswana in the liberation struggle 1.7 Number of reports on the NEW 4 4 0 NONE development Bokone Bophirima Arts and Culture 1.8 Number of reports on the NEW 4 4 0 NONE development of Bokone Bophirima Arts Agency 1.9 Number of reports on arts NEW 4 4 0 NONE and culture facilities developed 1.10 Number of reports on NEW 4 4 0 NONE government buildings beautified through the arts Strategy to overcome areas of under performance NONE Changes to planned targets NONE Linking performance with budgets Refer to page 117 of the annual financial statements Cata Annual Re ort for 2015/16 Financial Year Programme2: CultunalAffan Sub-Praanamma: Muaauma and Harlta- Raaaun:a Samc:aa Performance Indicator Actual Planned Target Actual Devlallon l'nnn Comment on Aahlawmant 2011118 Aahlewmant planned target Devlatlona 2014111 2011118 to Actual Achlawmant for2011118 1.1 Number of reports on NEW 4 4 0 NONE promotion of Liberation Heritage Route 1.2 Museum and Heritage 1 1 1 0 NONE Resources Policies/strategies developed 1.3 Number of reports on 22 4 4 0 NONE Museums supported 1.4 Number of reports on 11 4 5 +1 The liberation heritage structures heritage route supported program increased awareness among heritage structures 1.5 Number of reports on 4 4 4 0 NONE Heritage Sites developed 1.6 Number of reports on 16 4 2 -2 Two events Commemorative Days related to Celebrated collaboration with traditional leaders had to 1.7 Number of reports on the 1406 4 4 0 NONE use of Museums and Heritage facilities 1.8 Number of reports on 16 4 9 +5 More requests special events celebrated came from members of the community. Partnerships increase the output 1.9 Number of brochures and 2 068 2600 3189 +589 Setsokotsane publications on Museums service delivery and Heritage distributed outreaches contributed to the increase. 1.1 Number of heritage NEW 1 1 0 NONE 0 statues erected Strategy to overcome areas of under performance • The unit will intensify partnerships on events through formal agreements. • Museums and Heritage Units will do consultations with the House of Traditional Leaders early in the year to confirm events in villages Changes to planned targets Some indicators and targets were adjusted during the adjustment budget. • The following indicators had to be rephrased to indicate their intended purpose:- o 1. 3 Number of reports on Museums supported; o 1.4 Number of reports on heritage structures (sites) supported. • The following targets were adjusted accordingly during the adjustment budget:- o 1. 6 Number of reports on Commemorative Days Celebrated [10 adjusted to 4] Cata Annual Re ort for 2015/16 Financial Year o 1. 8 Number of reports on special events celebrated [10 adjusted to 4] o 1. 9 Number of brochures and publications on Museums and Heritage distributed [36 OOO adjusted to 2 600] • Indicator 1.10 was included to adhere to the Premier's Priorities. • Changes to targets were due to the adjusted budget of the Department and to be aligned to provincial priorities Linking performance with budgets • Spending within the budget was in line with the performance. There were no deviations to the budget. • Refer to page______of the annual financial statements Programme-2: Culblral Affalra 8 · ramme: • Services Performance Indicator Actual Planned Aatual Deviation Comment on AchlevamMd Target Achievement fnNn planned Deviations 2014/15 2015118 2015118 target to Achievement for2015118 1.1 Number of language coordinating 9 4 4 0 NONE structures supported 1.2 Number of multilingualism advocacy 27 16 17 +1 The increase programmes delivered came as a result of a request from SASL for interpretation 1.3 Number of translation requests NEW 12 27 +15 Participation in delivered Setsokotsane programs increased awareness in communities. 1.4 Number of books commissioned on NEW 1 0 -1 Bokone Bophirima heroes Strategy to overcome areas of under performance • Proper co-ordination of partnerships. • Alignment of performance indicators to the five concretes. • Timeous mop up programs through participation in Setsokotsane. Changes to planned targets NONE Linking performance with budgets • All the planned programmes were performed as planned. • The increase in output did not affect the budget baseline. • Refer to page 117 of the annual financial statements Significant achievements for the programme • Provincial Gospel Festival was successfully hosted in December 2015 during the Mahika Mahikeng Cultural Festival. Cata Annual Re ort for 2015/16 Financial Year CID • TwoBooks: "Batswana and the Liberation Struggle" was launched during the month of October 2015. • The North West Provincial Use of Languages Bill was submitted to the Legislature and Public Hearings were held in the four (4)Districts. • International Translation Day was held in Mahikeng where Interpreters, Translators, Writers and Language Practitioners were invited. • International Mother Language Day was held in Mahikeng. • Deaf Awareness Conference was held in Matlosana during Deaf Awareness Month in September. • Taung Cultural Calabash was held in Taung. • The Department hosted the ZK Mathews Lecture and the Commemoration of the Gaborone raid in Botswana. • Design, manufacturing and installation of the Sandile Ngcobe Liberation Heritage Grave - Lokaleng Village in Mahikeng Local Municipality. • Unveiling Ceremony of Kgosi Saane Saane Cultural Heritage Grave - Ga Modimola Village in Mahikeng Local Municipality. • Upgrading of Setlhwatlhwe Sacred Heritage Site - Setlhwatlhwe Village in Ratlou Local Municipality. • Upgrading and maintenance of Mahikeng Cultural History Museum -in Mahikeng Local Municipality. • Review of the Provincial Heritage Site Database - Mmabatho in Mahikeng Local Municipality. • Selection and presentation of 3 Liberation Heritage Sites (Onkgopotse Tiro Grave, Gertrude Mpekwa Site and Moses Kotane Memorial Site) at the Department of Arts and Culture in Pretoria. • Provincial Heritage Management Course by KARA Institute - Klein Marica in Ramotshere Moiloa Local Municipality. • Provincial Museums workshop on Collections, Management and Digitization - Vryburg in Naledi Local Municipality. • Afrika Month Celebrations in Signal Hill, North West University, Goedgevonden and City of Matlosana. • Heritage Month Celebrations at Mmabatho Nursing College, in Kraaipan in Ratlou Local Municipality. Cata Annual Re ort for 2015/16 Financial Year Contribution towards achievement of strategic outcome oriented goals of the Department • Most strategic objectives and performanceindicators were revised to be output oriented so as to measure the actual achievement of programmes against specific targets and provincial mandates and priorities • Programme 2: Cultural Affairs constituted the priorities as targeted for achievement in line with the mandate of the FifthAdministration with the global aim of attaining improved levels of social cohesion, nation building, good governance and sustainable economic growth and opportunities within the sector. 'IOTALPI •-OI' IIUlllmR ,_.,._ Ol'PI MmmVm.. IDICATOU) ..,.. l'CIRTD .. 3 'DIAll 24 22 2 92% l'lll&L AC'1'UAL 1IJIDa Al'PllOl'ltl&'ft WDIN ....,.. WUINU OBR'OOO B:R'OOO GR'OOO ,U'l(,OI' l'lll&L ...... ,fl 160,216 156,002 4, 214 97% 5.3 PROGRAMME 3: LIBRARY &ARCHIVE SERVICES • Purpose: To support and provide technical and professional support service in library and information services. Also guidance and support to all governmental bodies in the province in establishment of sound records management system. Sub Programmes Strategic Objective 5.3.1 Library Services To support and enhance library services to all citizens of Bokone 5.3.2 Archive Services To accelerate the transformation of Bokone Bophirima's heritage landscape by providing various services to conserve, develop and promote the heritage of Bokone Bophirima through the affiliated museum services and affiliated heritage institutions Cata Annual Re ort for 2015/16 Financial Year STRATEGIC OBJECTIVES, PERFORMANCE INDICATORS PLANNED TARGETS AND ACTUAL ACHIEVEMENTS Strategic objectives STRATEGIC OBJECTIVES ACTUAL PLANNED ACTUAL DEVIATION COMIIENT ON ACHIEVEMENT TARGET ACHIEVEMENT FR0II DEVIATIONS 2014115 201!118 201!118 PLANNED TARGET TO ACTUAL ACHIEVEMENT FOR2011118 1. 363 30 3 47 049 56153 +9104 The number of To support and enhance library books procured in services to all citizens of Bokone the financial year Bophirima increased due to additional funding allocated for books during adjustment budaet. 2 748 65 77 +12 The over To preserve and provide access of achievement in archival material. the archives and records is due to To ensure a proper records the increased management service within number of governmental bodies. disposal authorities received and also the additional events that were to be aligned to Setsokotsane campaign in Dr RS Mompati District. Performance Indicators Progrwnme 3: Library and An:hlva Sarvlcaa Sub-Pnlaramme: Llbnuv Sarvlcaa Performance Indicator Actual Planned Actual Devlallon from Commenton Achievement Target Achlewment planned target Devlallona 2014115 2015118 201!118 IIDActual Achlewment far2015f18 1.1 Number of new library structures 0 4 0 -4 Delay in ESKOM built connection. The construction of community libraries was not completed as planned. The building of Khunwana was affected by the delays Eskom connection for the handover to be done. Extension of time was granted for the Tlakgameng construction due to the water contamination in the area. The project is complete and will be handed over in the2016/17 financial year. On Papi ntiana poor Cata Annual Re ort for 2015/16 Financial Year 1.1 Number of new library structures 0 4 0 -4 performance by built the contractor. Contractor currently on terms. Other intervention matters progressing. Construction of Tshing community library will take place during2016/17. Consensus with the implementing agent took longer than expected 1.2 Library facilities renovated 0 4 0 -4 The appointment of contractors for the two community libraries in Mahikeng and Vryburg were only finalised in the 4th quarter. Late finalisation of tender processes. 1.3 Number of libraries with Public 97 111 98 -13 Late completion Internet Access of new libraries affects implementation of related services. 1.4 Number of library material 49 962 45 OOO 54 927 +9 927 More books were procured for community libraries profiled due to awareness raised by Setsokotsane prOQram. 1.5 Number of library promotional 16 14 16 +2 Partnershipswith programmes delivered Old Mutual on Mandela Day and Mother Tongue resulted in increase of achievement. 1.6 Number of transfer funds to the NEW 1 1 0 NONE National Library for the Blind to support services for people with visual disability 1.7 Number of community libraries 10 20 8 -12 The tender for toy with toy collections replenished furniture was not responsive. ResultinQ in delay 1.8 Number of monitoring visits to 540 412 1 099 +687 The reports also community libraries by Provincial included visits for Library purpose of site meeting, attendance of programmes at community libraries as well as other special meeting that were not necessarily scheduled monitoring visits but had to be done for purposes of toy services, collection management and reference services rendered to community libraries. 1.9 Number of in-service trainings 4 4 3 -1 Slow offered procurement processes caused the non- performance 1.10 Number of stakeholders workshop 3 1 1 0 NONE held Cata Annual Re ort for 2015/16 Financial Year Strategy to overcome areas of under performance An Infrastructure Focus Group consisting of all role players in implementation of infrastructure projects has been established at Departmental levels to ensure that projects challenges are resolved timeously. Penalties are to be imposed on projects that fail to be completed on scheduled time and where there is acceptable reason extension of time will be granted in line with the JBCC. A tender will be advertised in the new financial year for the internet service provider to cover all existing community libraries and the solution for mobile libraries. The procurement of toys and games will be submitted early in the financial year to ensure that there is enough time to deal with challenges of unresponsive of bidders.The Human Resources Development will assist early in the financial year to source services of training institution with accredited training courses. Changes to planned targets Targets for internet access will only include existing libraries and new projects will be included in the plan for connective once completed and handed over as it has been proven that projects are mostly not completed on target time. The target for indicator 1.4 [Number of library material procured for community libraries] was adjusted afterthe adjustment budget during the 3rd quarter. The target for [1.8] monitoring visits is reviewed to read as number of libraries visited for monitoring and each library is visited at least once per quarter. Changes to targets were due to the adjusted budget of the Department Linking performancewith budgets The underspending on conditional grant was because of the delayed implementation and slow progress of building and upgrading projects . Refer to page 117 of the annual financial statements Contribution towards achievement of strategic outcome oriented goals of the Department • Most strategic objectives and performanceindicators were revised to be output oriented so as to measure the actual achievement of programmes against specific targets and provincial mandates and priorities • Programme 3: Library & Archive Services constituted the priorities as targeted for achievement in line with the mandate of the FifthAdministration with the global aim of attaining improved levels of provision of library services to communities of the North West Province in contribution to the imperatives of the NOP. • Most programmes were achieved through consistent liaison and engagement with various stakeholders including institutions of higher learning as well as government structures at all levels. Cata Annual Re ort for 2015/16 Financial Year I) iL� 1..4 f'UmerlJl'rfil!r(bIi� 4 4 8 +2 mr acnduli(l)d 1,li NllfflGt' d� 9 8 115 i!.&Ulil 1.G Nmm d Pravha!al NEW 4 4 � Fllnim rmet" ·fflllCdl,icnllii!�� • .. dietnHm.� 1.1, NumbEr-·� Illnlp:r.rolllll d z 2 archlvt!I ��fir reidfflll 1.9\ l\lunoo'rum' IM.llfEn8Sl!i II 1S +4 "lhMa-9 c� lhlllhodllD Ila� ll>mstn tie��.-. �d!olsMe �JI end e mc:ipq, PflJgllllmliS 1h8II tadbf1tilai 1.1D Mamer�Oml �i9hllywmtlcshq>S 4 I � Strategy to overcome areas of under performance NONE Changes to planned targets NONE Progress made The number of community libraries remained at 103 as there was no library handed over or opened in the financial year. The existing libraries continued to be supported which was in a form of financial support as well the provision of library materials including toys service. The Department provided community libraries with internet access which is available for free to community members. The Department also continued with providing training to community library staffto ensure that there are skilled personnel in community libraries to provide effective service to the community. To ensure that libraries are known and utilised by the community the Department has supported community libraries with reading awareness and library promotion Cata Annual Re ort for 2015/16 Financial Year programmes. There is up to now twenty (20) out of thirty (30) governmental bodies with approved files plans. There is pending amendments for Departments that were affectedby the reconfiguration in the province. The amendments are necessary to accommodate the changes in the line functions of departments. The inspections of governmental bodies continue to be done in order to determine the compliance of governmental bodies in establishing sound records management. The acquisition of archives is only possible in an environment where records are properly managed so that at the time of disposal archival records are transferred and received at the archives. Due to lack of systematic records management in most governmental bodies the process of transferring records to archives is very slow which affects the preservation of the history of the province. The archives outreach programmes are rolled out annually to reach communities to inform and educate them on the role of archives in the province. The outreach programmes have proven to be effectiveas most communities that are visited did not even know about archives and records management. Challenges Slow process to complete construction and maintenance impacts negatively on all related services. Ta rget for internet connectivity will in future be set only when the libraries are completed and handed over as there is clear that building projects are mostly not completed at the planned time. To curb delays with implementation of planned targets in the financial year the programme will ensure that procurement processes are started early in the financial year so that where there are challenges there could still be enough time to re-advertise. The lack of resources in local municipalities is affecting progress with implementation of sound records management systems. Also affecting the effectivenessof records services is the lack of capacity in most governmental bodies. Records Management remains a scare skill in the country. TOTAL PI NUMBER OF NUMBER PERCENTAGE (PERFORMANCE PI ACHIEVED OF PI NOT ACHIEVED INDICATORS) ACHIEVED FOR THE YEAR PROGRAMME 20 14 6 70% FINAL ACTUAL UNDER ACTUAL APPROPRIATION EXPENDITURE SPENDING EXPENDITURE R'OOO R'OOO R'OOO AS%0F FINAL APPROPRIATION 194,41 3 172,359 22,054 89% 5.4 Programme 4: Recreation Purpose :Provision of sustainable mass participation opportunities across the age spectrum to promote physically active lifestyle, whilst providing support to institutions and infrastructure that increase participation in recreation Cata Annual Re ort for 2015/16 Financial Year Sub Programmes Strategic Objective 5.4.1 Recreation Provision of sustainable recreation programmes to promote physically active lifestyle. PROGRAMME 4: RECREATION STRATEGIC OBJECTIVES ACTUAL PLANNED ACTUAL DEVIATION COMMENT ACHIEVEMENT TARGET ACHIEVEMENT FROM ON 201<4115 2015118 2015118 PLANNED DEVIATIONS TARGET TO ACTUAL ACHIEVEMENT FOR201!118 1. Provision of sustainable 4 22 542 26220 +3 678 recreation programmes to promote physically active lifestyle. Performance indicators Programme 4: Recreation 8u11.Pn1aramrne: Recnallon Performance Indicator Actual Planned Tarpt Actual Davlatlon from Comment on Achievement 2019118 Achievement planned target Deviations 201'4115 2015118 toAmlal Achievement for2015118 1.1 Number of recreation 5 5 5 0 NONE structures supported 1.2 Number of recreation reports 2 4 4 0 NONE submitted 1.3 Number of outreach 1 2 0 -2 programmes implemented 1.4 Number of hubs provided with NEW 20 21 +1 equipments and attire 1.5 Number of sustainable active NEW 8 8 0 NONE recreation programmes organized and implemented 1.6 Number of people actively NEW 22 OOO 25 439 +3 439 participating in organized active recreation events 1.7 Number of people trained as NEW 200 534 +334 part of community recreation 1.8 Number of youth attending the NEW 300 185 -115 annual youth camp organized 1.9 Number of Provincial NEW 3 4 +1 Tournaments held Cata Annual Re ort for 2015/16 Financial Year Strategy to overcome areas of under performance NONE Changes to planned targets • The target for indicator 1.6 was adjusted accordingly after the adjustment rd budget during the 3 quarter [ 36 OOO adjusted to 22 OOO] Linking performance with budget Refer to page 117 of the annual financial statements TOTAL PI NUMBER OF PI NUMBER PERCENTAGE (PERFORMANCE ACHIEVED OF PI NOT ACHIEVED INDICATORS) ACHIEVED FOR THE YEAR PROGRAMME 9 7 2 78% FINAL ACTUAL UNDER ACTUAL APPROPRIATION EXPENDITURE SPENDING EXPENDITURE R'OOO R'OOO R'OOO AS%0F FINAL APPROPRIATION 66,350 65,228 1,122 98 PROGRAMME 5: TRADITIONAL AFFAIRS PURPOSE: To provide strategic support to the institutions of Traditional Leadership Sub Programmes Strategic Objective Traditional Leadership Support To provide a strategic support to the institution of traditional leaders. Anthropological Services and To facilitate just and fair process of Research succession House of Traditional Leaders To promote socio-economic and cultural development within traditional communities PROGRAMME 5: TRADfflONAL AFFAIRS STRATEGIC OBJECTIVES ACTUAL PLANNED ACTUAL DEVIATION COMMENT ON ACHIEVEMENT TARGET ACHIEVEMENT FROM DEVIATIONS 2014115 2011118 2011118 PLANNED TARGET TO ACTUAL ACHIEVEMENT FOR2015118 1 To provide strategic support to 126 112 112 0 the traditional councils NONE 2 To facilitate just and fair 36 44 44 0 process of succession NONE 3 To promote socio-economic 19 9 9 0 NONE and cultural development within traditional communities Cata Annual Re ort for 2015/16 Financial Year GD Progranva 5: Tradltlonal Affal.. Suh.Plnaramme: Tradltlonal Leaderahln SuDDOrt Performance Indicator Actual Planned Actual Deviation from eo....nt on Achievement Target Achlewment planned target Devlallon8 201.,15 2015118 2015118 to Actual Achlnament far2015118 I.I l'\IUIIU.J1.JI UI Vt,JVI�� Ufl 8 4 4 0 NONE administrative disputes of traditional councils 1.2 Number of traditional 75 55 55 0 NONE councils assisted with compilation of annual budgets 1.3 Number of training 1 1 1 0 NONE workshops conducted for traditional council members and support staff 1.4 Number of inspection reports 40 40 40 0 NONE compiled on the performance of traditional councils 1.5 Number of reports on 2 4 4 0 NONE traditional council offices constructed 1.6 Number of reports on NEW 4 4 0 NONE disbursement of Grants 1.7 Number of reports on NEW 4 4 0 NONE management of the D- Account Strategy to overcome areas of under performance NONE Changes to planned targets • The target for indicator 1.3 [Number of training workshops ...... and supportstaM {vas adjusted during the adjustment budget during the 3rd quarter • Changes to targets were due to the adjusted budget of the Department. Linking performance with budget Refer to page______of the annual financial statements Cata Annual Re ort for 2015/16 Financial Year CID Performance indicators Progranme S:Tradltlonal .Affaln Sub-Pnlaramme: • . lcal S.rvlCN and ReHarch Performance Indicator Aatual Planned Aalual Deviation hm Comment on Achievement Target Achlevwnent planned ta111et Deviations 2014115 2015118 2015118 toAatual Achievement for2015118 1.1 Number of reports on royal 12 12 12 0 NONE family trees compiled 1.2 Number of reports on 14 12 12 0 NONE traditional leaders validated and recognised 1.3 Number of reports on 10 4 4 0 NONE succession disputes 1.4 Number of reports on PROTOCOL 4 4 0 NONE protocol manual on Dikgosi APPROVED in Bokone Bophirima 1.5 Number of reports on the 0 4 4 0 NONE North West Initiation Schools Matters Bill 1.6 Number of research reports NEW 4 4 0 NONE on history of traditional communities of Bokone Bophirima 1.7 Number of reports on the NEW 4 4 0 NONE restructuring of community Strategy to overcome areas of under performance NONE Changes to planned targets NONE Linking performance with budget Refer to page 117 of the annual financial statements Performance indicators ProgrammeS:Tradltlonal.Affal� Sub-PnNlramme: Houee ofTraditional LNcl8l9 Performance Indicator Actual Planned Aalual Deviation hm Comment on Achievement Target Achlevwnent planned target Devletlona 2014111 2015118 2015118 toAalual Achlevament for2015118 1.1 Number of administrative and 4 4 4 0 NONE secretariat reports to the North West Houses of Traditional Leaders 1.2 Number of reports on the 2 1 1 0 NONE annual official opening of the House of Traditional Leaders 1.3 Number of reports on the NEW 2 2 0 NONE monitoring of implementation of the resolutions of the Houses 1.4 Number of strategic planning 1 1 1 0 NONE documents compiled on the Houses of traditional leaders 1.5 Number of annual reports 1 1 1 0 NONE compiled on the Houses of traditional leaders Cata Annual Re ort for 2015/16 Financial Year Strategy to overcome areas of under performance NONE Changes to planned targets • Targets for indicators 1.2 and 1.3 were adjusted accordingly during the rd adjustment budget during the 3 quarter. Linking performance with budget Refer to page 117 of the annual financial statements Progress made • Completion of construction of Tlou Le Tau Traditional Council office. • Procurement of 54 laptops for Dikgosi. • Resolved challenges around participation of Dikgosi in GEMS. • Activation of traditional councils. • Induction of traditional councils. • Disbursement of grants to traditional councils. • Approval of Protocol manual for Dikgosi. • Certification of the North West Initiation Schools Matters Bill, 2016. • Compilation of family trees and validation of appointments of traditional leaders. • Generated strategic plan for the North West House of Traditional Leaders. Challenges NONE TOTAL PI NUIIBER OF PI NUIIBER OF PERCENTAGE (PERFORMANCE ACHIEVED PI NOT ACHIEVED INDICATORS) FOR ACHIEVED THEYEAR PROGRAMME 5 19 19 0 100% FINAL ACTUAL UNDER ACTUAL APPROPRIATION EXPENDITURE SPENDING EXPENDITURE AS R'OOO R'• R'- %0F FINAL APPROPRIATION 136,809 123,582 13,227 90% 6. CONDITIONAL GRANTS 6.1 Conditional grants and earmarked funds paid • None 6.2 Conditional grants and earmarked funds received • The department received conditional grants from the National Ministry of Arts and Culture. These grants are transferred directly into the provincial treasury bank account Expected outputs of the grants: • Maintenance and upgrading of existing libraries • Construction of new libraries • Provision of ICT and hardware • Public internet access • In service training (staffsupport) • Employment of qualified and para professional library assistant Cata Annual Re ort for 2015/16 Financial Year GD Reasons if amount per DORA not transferred • None 7. DONOR FUNDS 7.1 Donor Funds Received Not Applicable 8.CAPITAL INVESTMENT Table B.5(al: Depa rim • nt - Paym• nts of lnfrastructur Typa <1f MTEF Infrastructure Forward Estimataa No. Project Name Municipality Name School. primary, Ward Name MTEF Roll Ovar MTEF Districts secondary, 2015116 2015/16 2015/16 spacialisad, admin R'OOO (Original) R'OOO R'OOO (Adjusted) block, water, I. New and raplacamant assets LIBRARIES SERVICES 1 Lomanyanang Library Ngaka Modlrl Molema Mafikang LM Library Lomanyanang 600 1152 2 Gannalaagta Library Ngake Modlrl Molama Tswalng LM Library Ganalaegte 600 1811 3 Tlokwang Community Library Bojanala Moses Ko1ana LM Library Tlokwang 500 1066 4 final Account: Pudimoa Library O,.RuthSoyomotoiMompati Taung LM Library Pudimae 200 5 Khunwana library Ngaka Madiri Malama Tswaing LM Library Khunwana 9 500 6 Papie Nl"ana Library Bojanala Moretele LM Library Papint'ana 2579 Papie Nljana library Bojanala Library Papinljana 2 500 2079 7 Tlakgameng Librar or.RuthS1gomot1IM0mpat1 l(agisano LM Library Tlakgameni:i: 1 779 Tlakgamang Library o,.RuthS1g0mot1iM0mpati Kagisano LM library Tllakgamang 5 200 1779 7650 8 lpelegang Library o,.RulhS1gomot1iM0mpat1 Mamusa LM library lpalegang 2 300 10 77 9 Tahlng Library Dr. Kenneth Kaunda Venlersdorp LM library Tshlng 10 SOO 3000 10 Dinokana Ut:,rery Ngaka Madiri Malama Moilao library Dlnakana 11 Redirile Librarv ea·anala 1(11etlen11 River Ubrar Redirill! 1120 Redirile Library Bajanala Kgelleng River library Redirile 250 250 12 Marulang Library Bojanala M osaa Kotana library Morulang 13 Stella Ubrarv Or.RulhS1gomotsiMompati Naledi LM Library Stella 250 250 13 Stella Library Or.RuthS1gomot1IM0mpat1 Naledi LM Library Stella 963 14 Bodibe Library Ngaka Modiri Molema Ditsobotla library Bodibe 15 Kgakala Library Dr. Kenneth Kaunda Maqhassi Hills library Kgakala 16 Final Account: lestopa Ngaka Modlrl Molema Tswaing LM Library letsopa 100 100 17 Setlhabeno Llbrer Noaks Modlrl Malama Ratlou LM Librar Dlsanen11: 250 250 18 Tselse Librar Noaka Modiri Molema Mafiken11:LM librar Ramatlabama 250 250 CULTURAL AFFAIRS 1 Slalue J.B Marks Dr kannelh Kaunda Venleradorp LM Cultural/ Slalue Ti;hing 1 SOO 3800 2 Slalue Moses Kotane Bojanala Masai; Kolane Cultural/ Statue Phela 1500 200 Final Ace: Trad Affairs Office 1 (Bahwaduba) Bojanala Moretele LM Traditional Offices Makapanstadt 31 31 Final Ace: Trad AffairsOfflce (Barolong ba 2 ga moshoete) Ngaka Modiri Malama Rallou LM Traditional Offices Khunwane 186 186 Final Ace: Tn:1d Affain� Office 5 (Barokologadi) Bojanala Madibeng LM Traditional Offices Pitsedisulejang 239 239 6 Traditional Affairs Office (Tlou le Tau) Mompati Kagisano MolopolM Traditional Offices Ganyesa 12 961 12 961 Traditonal Affairs Office (Batlharo ba ga 7 lu.,..,;hm Ngaka Modiri Malema Rallou LM Traditional Offices Disaneng 5 OOO 594 5594 Ratlou Madibogo Ba ga Phai) Ngaka Modiri Malama Rallou LM Traditional Offices {Motsitlena) 5 OOO 594 Tradilonal Affairs Office (Bahurutshe Ba Ramotsheremo 9 Ga Suping) Ngaka Modlri Malama Moilao LM Traditions.I Offices Supingatadt 4 234 594 4 826 Traditional Affairs Office (Batlaplng ba ga Or. Ruth Segomotsl 10 Meidl) Mompatl Grealer Taung LM Traditional Offices Manthe 4 234 594 2826 11 Traditional Affairs Office (Ba ga Molloa) Ngaka Modiri Molema Ramotshera LM Traditional Officu Dinokana Z 500 2500 12 Traditional Affairs Office (Ba ga Molefe) Ngaka Modiri Molema Ratlou LM Traditional Offices Logageng 2 500 593 3093 Total New and raplacamant assats 62!JD9 23 244 72 989 2. UJ1grades and additions Type of MTEF No. Project Nam a Districts Munlclpallty Nam a Infrastructure Ward Nam a ... Forward.lijltimates 1 Mariken11.Librar Maliken11.LM Library Mahiken11. 2500 2 Lebotlwane Library Bojanala Moretele LM Library Derlig 450 OOO 3 Vryburg Library Dr.RuthSegornctoiMornpati Vrybure:LM Library Vryburg 1400 4 Mmabatha Library Ngaka Madiri Malema Mafikeng LM Library Mmabatho 2 500 3500 5 Ngaka Modiri Molema District Library Ng aka Modiri Mole ma Mafikeng LM Librsry Mmabatho 2 OOO 2600 6 Hartebeespoort Dam Library Bojanala Madibeng LM Library Hartebeespoort Dam 7 Reagile Library Bajanala I( etleng LM Library Reagile 4 Or. Kenneth Kaunda District Librarv Or. Kenneth Kaunda Matlosane Llbrar Matlosana 1031 TRADITIONAL AFFAIRS 1 Ba ga Marumola Ngaka Modiri Molema Ratlou LM Traditional Offices Tshidllamolomo 392 392 12023 Cata Annual Re art for 2015/16 Financial Year 3. Rehabilitation, renovations and refurbishment I Total Rehabilit.ation, renovations and refurbishment 4. Maintenance and repairs No. Project Name Districts Munlclpallty Name , .... , •• ,1,,, .. ,, Ward Name oooondarJ,•P• LIBRARIES SERVICES 1 Dr. KK District Library Dr. Kenneth Kaunda Matlosana LM Library Kleritsdorp 2 Bojanala District Library Bojanala Rustenburg LM Library Rustenburg 4 Pudimoe Library Dr.RuthSegomotslMomp•tl Taung LM Library Pudimoe 40 40 TRADITIONAL AFFAIRS 1 Bojanala Local House Bojanala Rustenburg LM Traditional Offices Rustenburg 348 348 CULTURAL SERVICES 1 Mafikeng Museum Ngaka Modiri Molema Mafikeng LM Muse um Mafikeng 1615 615 2 Naledi Museum DrRu1hS-i;icmctsiMcmpati Naledi LM Muse um Vryburg 1000 RECREATION 1 Kleinmarico Recreation Centre Ngaka Modiri Molema Moiloa LM Recreation Center Zeerust 500 500 2 Rustenburg Recreation Centre Bojanala Rustenburg LM Recreation Center Rustenburg 500 500 3 Noyjons Recreation Center Dr. Kenneth Kaunda Tlokwe LM Recreation Center Potchefstroom 500 4 DonkenAiet Recreation Center Dr. Kenneth Kaunda Tlokwe LM Recreation Center Potchefstroom 500 1 Gabomotho Building Ngaka Modirl Malama Mafiken2 LM Offices Mmabatho 171 171 2 Archives Building Ngaka Modiri Molema Mafikeng LM Offices Mmabatho 559 559 Total Maintenance and repair 5 345 388 2 733 Total Department Infrastructure 72 754 24 474 87 745 9. Health and Environmental issues •Some of the departmental buildings do not comply with the Health and Safety Standards. The LOWE Building has structural defects that require to be fixed. Some of the offices like the Ramotshere Moiloa Traditional office was closed due to non compliance and staffrelocated to another office. The Provincial Archives Building is currently under renovation to ensure compliance with legislature 1 O. Portfolio Committees • The Department had several engagements with the PortfolioCommittee on Education, Culture and Social Development. •Engagement ranged from discussions on the Annual PerformancePlan of the Department and the general non financial and financial performanceof the Department. •The Committee expressed satisfaction at the performance of the Department and its public and trading entities •Engagements on sectoral parliament issues were also discussed and progress was noted by the Committee 11. SCOPA Resolutions •There were no SCOPA resolutions on the Department for the financial year under review.•The Department however engaged the Public Accounts Committee on matters relating to the performanceof the Department. 12. Prior modifications to Audit Reports • There were no prior modifications to Audit Reports for the financial year under review 13. Internal Control Unit •The Department does not have an internal control unit however it relies on the services of the Provincial Internal Audit Unit forsuch services. Cata Annual Re ort for 2015/16 Financial Year 1. INTRODUCTION Fundamental to the management of public finances and resources is the commitment by the Department to maintain the highest standards of governance. Users want assurance that the Department has good governance structures in place to effectively, efficiently and economically utilize the state resources, which is funded by the tax payer. 2. RISK MANAGEMENT The Department attended to the following:- a. Reviewed and appointed the departmental Risk Management Committee (RMC); b. Conducted an annual Strategic Risk Assessment for the Department without utilizing consultants and also took the Provincial Internal Audit and Auditor General recommendations into consideration; c. Developed a Top 12 Strategic Risk Register in line with PRMSO recommendations (PRMSO) with Turn-Around Strategies to mitigate the risks; d. Reviewed, approved and globalised the Fraud Prevention Policy; e. Reviewed, approved and globalised the Risk Management Policy; f. Reviewed, approved and globalized the Risk Management Strategy and Implementation Plan. g. The Auditor-General (AG) findings (2014/15) were followed-up and cleared and Portfolio of Evidence (PoE's) were collected for 100% of the findings and only 1 finding on the Management Letter is outstanding which will be implemented in the new Financial Year. h. Provincial Internal Audit (PIA) findings and recommendations were followed up and PoE's collected. Out of 78 Action Plans only 18 Action Plans were not implemented, taking into consideration that for the 2015/16 Financial Year, a few audits were finalised in March 2016. Therefore, tremendous improvements were also experienced in this regard as in comparison to previous financial years. h i. Regular feedback, i.e. the t of each month are provided to the Provincial Treasury on the latter two. 3 FRAUD AND CORRUPTION The Department has reviewed and approved its Fraud Prevention Policy during the financial year under review. Cata Annual Re ort for 2015/16 Financial Year CJD By approving the Fraud Prevention Policy, the Department acknowledges the need to protect public funds and property and also sees the need to protect the integrity, security and reputation of the Department while maintaining high level of services to the community that is consistent with good governance and the principles of the South African Constitution. Therefore:- The Policy was work shopped, approved and globalised to all SMS and staff. The Policy is applicable to all fraud, corruption, theft, maladministration and any suspected irregularities of this nature involving all employees, whether permanent or on contract, consultants, contractors, suppliers and/or other parties in a business relationship with the Department, non-Governmental institutions and/or other parties receiving benefits from the Department. The following are mechanisms that are available for officials to make confidential disclosure about suspected fraud and corruption: Through the Hotline: 0800701701; To Line Senior Managers/Supervisors; Internal Audit conduct independent reviews with recommended corrective action. H R and MISS Units are responsible for vetting of prospective employees. The Department does not have an independent/separate Unit dealing with fraudulent cases and thereforeall SMS and officialswere encouraged and guided by the Fraud Prevention Policy to report any suspected fraudulent activities that they might be aware of to the Provincial Anti-Corruption Unit-Officeof the Premier who is responsible for incident reporting, analysis of cases, manning the Hotline (0800701701 ). The Head of Department received these complaints from the Office of the Premier and dealt with it accordingly. Labour Relations and Legal Services Units within the Department keeps records/data base of all investigations conducted within the Department and report the details of these to the HOD and relevant stakeholders. Action taken on cases depends on the seriousness of the cases. Warning letters are giving for cases that are not serious in nature, other cases are referred to the courts and the Officeof the Premier Forensic Investigation Unit. Whistle-blowers are informed that all information received will be treated with the utmost confidentiality and the Policy state/outline the prescripts of the Protected Cata Annual Re ort for 2015/16 Financial Year GD 4. MINIMISING CONFLICT OF INTEREST The Department attended to the following:- Senior Management completed their Financial Disclosure Forms in terms of the Public Service Commission's requirements. In all Bid Committees' meetings members were required to declare their Conflict of Interest on Bids evaluated or adjudicated. All Supply Chain Management practitioners signed for the Code of Conduct. Management Structures The Department has an Executive Management Committee (EMC) made up of the HOD and Chief Directors. There is also a Departmental Management Committee (DMC), consisting of the Accounting Officerand Senior Management. The various programmes are headed by Programme Managers. In addition, there is an Extended Departmental Management Committee (EDMC) that comprises of HOD, SMS, MMS and Assistant Directors. There are also three Bid Committees, i.e. the Specification Committee, the Evaluation Committee and the Adjudication Committee. 5. CODE OF CONDUCT The department has included the code of conduct issues in their labour relations training. These presentations informs all the department staff about corrective behaviour in dealing with fellow employees. If employees breach the code of conduct, the matter is reported to the labour relations unit for investigation and corrective action will be taken. 6. HEALTH SAFETY AND ENVIRONMENTAL ISSUES The department is complying with the provisions of the Occupational, Health and Safety Act. However there is a need to enforce Health and Safety standards amongst the employees. Correction action was taken by the Department during the year under review to comply with the provisions of the Department of Labor on non compliance certificates that were issued previously. 7. PORTFOLIO COMMITTEE The Department had several engagements with the Portfolio Committee 8.SCOPA RESOLUTIONS There were SCOPA resolutions tabled for the year under review. However several engagement with SCOPAtook place. 9.PRIOR MODIFICATIONS TO AUDIT REPORTS There were no prior modifications to the Audit Reports Cata Annual Re ort for 2015/16 Financial Year GD 10. INTERNAL CONTROL UNIT The status of the Department on this item has not changed from what was reported on in the 2014/15 Annual Report of the Department, that the Department does not have an Internal Control Unit and Programme and District Managers perform this function per their respective Programme/Districts in line with the relevant policies and procedures, e.g. Supply Chain Management Policy, Fraud Prevention, IT Security Policy, etc. The Provincial Internal Audit (PIA) Officials conducted audits regularly in the Department and with the assistance and agreement of Programme/District Managers provided the Department with final reports which indicated their findings with recommendations as corrective measures. These reports of the PIA outlined their findings with Action Plans to be implemented as corrective measures, Action Owners and allocated time-frames in Agreement with the Responsible Managers. The Department has a PIA Risk Register in place which is regularly updated after internal audits are conducted, followed up with responsible Managers and individuals and updated with progress on implementation. The updated Register with Portfolio's of Evidence (PoE's) are forwarded to or collected by the PIA as per agreed time-frames. 11. INTERNALAUDIT AND AUDIT COMMITTEES There were several engagements between the Department and the Internal Audit and Audit Committee during the year under review. Details thereof will be contained in the Audit Committee report. Cata Annual Re ort for 2015/16 Financial Year (]D 1. INTRODUCTION The informationcontained in this part of the annual report has been prescribed by the Minister for the Public Service and Administration for all departments in the public service. 2. OVERVIEW OF HUMAN RESOURCE The Department of Culture, Arts and Traditional Affairs (CATA) has eighty hundred and sixty three (863) employees by 31 March 2016. These figures include the Library Conditional grant staff appointed on a three (3) year renewable contract, interns and learners. The Library conditional grant contract was renewed as from 01 April 2015 to 30th March 2018 when their three year tenure with the department expired. In our efforts to close skills gap and reduce youth unemployment the department placed thirty four (34) learners at various Libraries for Library Practice learnership. We furthermore managed to integrate eighty seven (87) Traditional Affairsofficials who were not in cooperated in the department but were left at the Department of Local Government and human Settlement. The Department is still experiencing high staffturnover rate on the Library and Archives service. Most of our Librarians are moving to other Provinces at an alarming rate. This due to different levels of the said posts especially ay municipality. The under mention issues still remains high on our human resource priorities list: Finalisation of the structure, however on the verge of it being finalised the process of reconfiguration started. Reduction of the vacancy rate Job evaluation of posts especially level9-12 3. HUMAN RESOURCE OVERSIGHT STATISTICS The tables below depicts the human resource oversight statistics for the year under review 3.1. Personnel related expenditure Table 3.1.1 Personnel costs by programme, 20150401-20160331 No.of Personnel % of Total Employees as Average Personnel Cost per Programme Expenditure (excl Personnel at 31 March Employee (R) Good & Services) Cost 2016 04000001 MANAGEMENT AND ADMINISTRATION 177 R 56 136 666.44 25 R 317 156.00 04000002 SAC:PROGRAM 2:CULTURAL AFFAIRS 62 R 24 434 900.91 11 R 394111.00 04000003 SAC:PROGRAM 3:LIBRARIES AND ARCHIVE SERVICES 281 R 56 980 547.45 26 R 202 778.00 04000004 RECREATION 147 R 38 838 860. 75 18 R 264 210.00 04000005 TRADITIONAL AFFAIRS 196 R 43 082 219.39 20 R 219 807.00 Grand Total 863 R 219 473 194.94 100 R254314. 00 Table 3.1.2 Personnel costs by salary bands, 20150401-20160331 No.of Personnel % ofTotal Employessas Average Personnel Cost SALARY BANDS Expenditure (excl at 31 March Personnel Good & Services) par Employee (R) 2016 Cost Lower skilled (Levels 1-2) 101 R13 954 891.46 6 R 138 167.00 Skilled fLevels 3-51 110 R21 894 471.60 10 R 199 041.00 Hiohlv skilled production (Levels 6-8) 206 R61 083 527.66 27 R 296 522.00 Hiahlv skilled suoervision (Levels 9-12) 107 R53 780 765.30 25 R 502 624.00 Senior and Too Manaaement (level 13-16) 17 R19 762 846.11 9 R 1 162 520.00 Contract (Levels 1-2) 13 R1 508 557.29 1 R 116 043.00 Contract (Levels 3-5) 118 R18 343 040. 73 8 R 155 449.00 Contract fLevels 6-81 44 R14 451 067.88 7 R 328 433.00 Contract (Levels 9-121 2 R2 511 462.82 1 R 1 255 731.00 Contract (Levels 13-16) 1 R3 297 899.15 2 R 3 297 899.00 Periodical Remuneration 0 R0.00 0 R0.00 Abnormal Annointment 144 R8 884 664.94 4 R61 699.00 Grand Total 863 R 219 473 194. 94 100 R254314. 00 Cata Annual Re ort for 2015/16 Financial Year Table 3.1.3 Salaries, Overtime, Home Owners Allowance and Medical Assistance by programme, 20150401-20160331 Home Owners Salaries Overtime Medical Assistance Allowance Personnel PROGRAMME Overtime HOA as% MedlcalAn. Expenditure (excl I Sa1a�HU% HOUSE SALARIES VIA aa%of of aa%of Good & Servlcea) of Personnel OVERTIME OWNERS MEDICAL FUNDS PERSAL Personnel Personnel Personnel Cost ALLOWANCE Coat Coll Coll R 38 977 189.12 69 R 174 234.79 0 R 1 632 127.80 3 R 2 369 509.00 4 R 56 136 666.44 04000001 MANAGEMENT AND ADMINISTRATION R 16 837 760.80 69 0 R 672 224.00 3 R 1 068 179.25 4 R 24 434 900.91 04000002 SAC:PROGRAM 2:CULTURAL AFFAIRS 04000003 SAC:PROGRAM R 40 559 938.30 71 R 122 934.50 0 R 1 012 596.00 2 R 1 256 161.25 2 R 56 980 547.45 3:LIBRARIES AND ARCHIVE SERVICES R 26 929 875.81 69 R 80 508.87 0 R 1 827 096.00 5 R 2 711 846.50 7 R 38 838 860.75 04000004 RECREATION R 35 351 741.44 82 0 R 749 992.92 2 R 1 209 795.00 3 R 43 082 219.39 04000005 TRADITIONAL AFFAIRS R 5 894036. 72 3 Grand Total R 158 656 72 R377 67S.16 0 R 8 615 491.00 4 R 219 473 194.94 505.47 Table 3.1.4 Salaries, Overtime, Home Owners Allowance and Medical Assistance by salary bands, 20150401-20160331 Homa Owners Salaries Overtime Medical Assistance Allowance Overti Personnel Medical SALARY BANDS Salarlu men HOAu Expenditure (excal Ass.uo/e SALARIES VlA as% of %of HOUSE OWNERS o/,of Good & Services) OVERTIME MEDICAL FUNDS of PERSAL Personne Perso ALLOWANCE Person I Coll nnel nel Cost Personnel Coll Coal Lower skilled (Levels 1-2) R8 778 944.87 63 R 43 819.04 0 R 1 241 100.00 9 R 1 743 030.50 13 R 13 954 891.46 Skilled /Levels 3-5\ R 14 932 333.36 68 R 65 173.79 0 R 1 264 200.00 6 R 1 763 659.75 8 R21 894 471.60 Highly skilled production (Levels 6- R 44 823 351.45 73 R172011.19 0 R 2 291 400.00 4 R3 194 412.50 5 R 61 083 527 .86 8\ Highly skilled supervision (Levels 9- R39 776 873.85 74 R 71 431.51 0 R858 651.80 2 R 1 505 554.25 3 R53 780 765.30 12) Senior and Top Management R 12 603 022.09 65 0 0 R 226 984.92 1 R 376 308.00 2 R19762 846.11 /Level 13-16\ Contract (Levels 1-2) R 1 100 693.34 73 0 0 0 0 0 0 R 1 508 557.29 Contract {levels 3-5) R 13 240 951.54 72 0 0 0 0 0 0 R 18 343 040.73 Contract (Levels 6-8} R 10 405 853. 75 72 0 0 R 11 700.00 0 R 13 650.00 0 R 14 451 067.88 Contract {Levels 9-12) R 1 763 305. 76 70 0 0 0 0 R 18 876.00 1 R 2 511 462.82 Contract /Levels1 3-16\ R 2 178 494.40 66 0 0 0 0 0 0 R3297 899.15 Periodical Remuneration 0 0 0 0 0 0 0 0 RO.OD Abnormal l!!.nnr,Jntment R8 852 681.06 100 0 0 0 R8 864 664.94 Grand Total R 158 658 50 5.47 72 R377 878.16 0 R 5 894036.72 3 R 8 615 491.00 4 R 219 473 194.94 3.1. Employment and Vacancies Table 3.2.1 Employment and Vacancies by Programme, 31 March 2016 [ No.of % No. of posts filled addltlonal to the PROGRAMME No.of posts posts Vacancy I establishment filled Rate 04000001 MANAGEMENT AND ADMINISTRATION 185 145 22 0 04000002 5AC:PROGRAM 2:CULTURALAFFAIRS 82 62 24 0 04000003 5AC:PROGRAM 3:L1BRARIE5 AND ARCHIVE SERVICES 288 252 13 0 04000004 RECREATION 173 147 15 0 04000005 TRADITIONAL AFFAIRS 236 114 52 0 Grand Total 964 720 25 0 Table 3.2.2 Employment and Vacancies by Salary Bands, 31 March 2016 I No. of posts No. of posts filled addlUonal to the SALARY BAND on approved No. of posts filled % Vacancy Rate establishment Establishment Lower skilled Cata Annual Re ort for 2015/16 Financial Year I Table3.2.3 Employment and Vacancies by critical occupation, 31 March 2016 No. of posts on No.of % Vacancy No. of posts filled additional to Iha approved Occupations posts filled Rate establishment Establishment ADMINISTRATIVE RELATED 94 44 53 0 ARCHIVISTS CURATORS AND RELATED PROFESSIONALS 43 30 30 0 AUXILIARY AND RELATED WORKERS 1 0 100 0 BUILDING AND OTHER PROPERTY CARETAKERS 31 26 16 0 BUS AND HEAVY VEHICLE DRIVERS 17 15 12 0 CLEANERS IN OFFICES WORKSHOPS HOSPITALS ETC. 80 66 18 0 CLIENT INFORM CLERKS(SWITCHB RECEPT INFORM CLERKS) 1 0 100 0 COMMUNICATION AND INFORMATION RELATED 38 31 18 0 COMMUNITY DEVELOPMENT WORKERS 3 1 67 0 DIPLOMATS 1 1 0 0 FINANCE AND ECONOMICS RELATED 10 9 10 0 FINANCIAL AND RELATED PROFESSIONALS 8 5 38 0 FINANCIAL CLERKS AND CREDIT CONTROLLERS 9 6 33 0 FOOD SERVICES AIDS AND WAITERS 11 9 18 0 FOOD SERVICES WORKERS 2 2 0 0 HISTORIANS AND POLITICAL SCIENTISTS 4 4 0 0 HOUSEHOLD AND LAUNDRY WORKERS 7 6 14 0 HUMAN RESOURCES & ORGANISAT DEVELOPM & RELATE PROF 3 1 67 0 HUMAN RESOURCES CLERKS 20 16 20 0 HUMAN RESOURCES RELATED 6 5 17 0 INFORMATION TECHNOLOGY RELATED 1 0 100 0 LANGUAGE PRACTITIONERS INTERPRETERS & OTHER COMMUN 10 8 20 0 LEGAL RELATED 1 1 0 0 LIBRARIANS AND RELATED PROFESSIONALS 73 58 21 0 LIBRARY MAIL AND RELATED CLERKS 165 153 7 0 LIGHT VEHICLE DRIVERS 2 1 50 0 LOGISTICAL SUPPORT PERSONNEL 4 4 0 0 MATERIAL-RECORDING AND TRANSPORT CLERKS 10 9 10 0 MESSENGERS PORTERS AND DELIVERERS 1 0 100 0 OTHER ADMINISTRAT & RELATED CLERKS AND ORGANISERS 147 95 35 0 OTHER ADMINISTRATIVE POLICY AND RELATED OFFICERS 36 28 22 0 OTHER INFORMATION TECHNOLOGY PERSONNEL. 8 8 0 0 OTHER OCCUPATIONS 74 43 42 0 RISK MANAGEMENT AND SECURITY SERVICES 1 1 0 0 SECRETARIES & OTHER KEYBOARD OPERATING CLERKS 18 15 17 0 SECURITY OFFICERS 1 1 0 0 SENIOR MANAGERS 21 17 19 0 WORK PLANNERS 2 1 50 0 Grand Total 964 720 25 0 Cata Annual Re ort for 2015/16 Financial Year 3.3 SMS POST INFORMATION Table 3.3.1 SMS post information as on 31 March 2016 %of Total number of Total number of Total number of SMS SMS LEVEL SMS posts %of SMS posts vacant funded SMS posts SMS posts filled posts vacant filled SalaryLevel 16 1 0 0 1 100 SalaryLevel 15 1 0 0 1 100 SalaryLevel 14 3 3 100 0 0 SalaryLevel 13 17 14 82 2 17.6 Grand To1al 22 17 77.3 4 22.7 Table 3.3.2 SMS post information as on 30 September 2015 %of Total number of Total number Total number of SMS SMS LEVEL funded SMS of SMS posts %of SMS posts vacant SMS posts filled posts posts filled vacant SalarvLevel 16 1 1 100 0 0 SalaryLevel 15 1 0 0 1 0 SalarvLevel 14 3 3 100 0 0 SalaryLevel 13 20 17 85 3 15 Grand Total 25 21 84 4 16 Table 3.3.3 Advertising and fllllng of SMS posts for the period 1 Aprll 2015 and 31 March 2016 %of Total number of Total number Total number of SMS SMS LEVEL funded SMS of SMS posts %of SMS posts vacant SMS posts filled posts posts filled vacant SalaryLevel 16 1 1 100 1 0 SalaryLevel 15 1 0 0 1 0 SalaryLevel 14 3 3 100 0 0 SalaryLevel 13 20 17 85 3 0 Grand Total 25 21 84 5 0 Table 3.3.4 Reasons for not having complied with the fillingof funded vacant SMS-advertised within 6 months and filledwithin 12 months afterbecoming vacant for the period 1 April 2015 and 31 March 2016. There was moratorium on filling of vacancies within the North West provincial Administration. Table 3.3.5. Discplinary steps taken for not complying with the prescribed timeframesfor filling SMS posts within 12 months for the period 1 April 2015 and March 2016. None, Due to reasons stated above Cata Annual Re ort for 2015/16 Financial Year 3.4. JOB EVALUATION Table 3.4. 1 Job Evaluation by Salaryband for the period 1 April2015 and 31 March2016 Salary band Number of Number %of Posts Upgraded Posts downgraded posts on of Jobe posts Number %of Number %of approved Evaluated evaluated posts posts •tabllahmant by salary evaluated evaluated bands Lower Skilled 142 0 0 0 0 0 0 (Levels1-2) Skilled (Levels 3-5) 288 0 0 0 0 0 0 Highly skilled 338 0 0 0 0 0 0 production (Levels 6-8) Highly skilled 174 4 7% 0 0 0 0 supervision (Levels 9-12) Senior 17 0 0 0 0 0 0 Management Service Band A Senior 3 0 0 0 0 0 0 Management Service Band B Senior 1 0 0 0 0 0 0 Management Service Band C Senior 1 0 0 0 0 0 0 Management Service Band D Total 964 0 0 0 0 0 0 The following table provides a summary of the number of employees whose positions were upgraded due to their post being upgraded. The number of employees might differ from the number of posts upgraded since not all employees are automatically absorbed into the new posts and some of the posts upgraded could also be vacant. Table 3.4.2 Profile of employees whose positions were upgraded due to theirposts being upgraded for the period 1 April 2015 and 31 March 2016 Female O O O O 0 Total 0 I Employees with a disability 0 The following table summarises the number of cases where remuneration bands exceeded the grade determined by job evaluation. Reasons for the deviation are provided in each case. Cata Annual Re ort for 2015/16 Financial Year Table 3.4.3 Employees with salarylevels higher than those determined by iob evaluation by occupation for the period 1 April 2015 and 3 March 2016 �' ·,,,._,_,, 'J•'',"-' _-_--_,_ :-:y·:.�:�-:r:_,.. -�.' _, _,·,·::-�·:.,:·�-f1' .. .,._,:'":"�·· :''·,),'� 1 "' -�·� E:i "'·"',.�� 1 · I �-':''-'f.�tH! p •,•______··-r,,:��-'�-, •t•�r, ' ,-...'· .,,...,� 'j-- ·� -:-- ' -';.,.... -'I "�-'.', •.--·------0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Totalnumber of e� IM!ose ealartes exceeded theIE:IYelde03nnmdbyJob 0 evaluatlon Peroenlagecffdal employed 0 The following table summarises the beneficiaries of the above in terms of race, gender, and disability. Table 3.4.4 Profile of employees who have salarylevels higher than those determined by iob evaluation for the period 1 April 2015 and 31 March 2016 Female O O O O 0 Total 0 I Employees with a disability 0 0 0 0 0 3.5. EMPLOYMENTCHANGES This section provides information on changes in employment over the financial year. Turnover rates provides an indication of Trends in the employment profile of the department. The following tables provide a summary of turnover rates by salary band and critical occupations (see definition in notes below.) Table 3.5.1 Annual turnover rates by salary band, 1 April 2015 to 31 March 2016 Total Transfers Into Transfers out Service Band employees as Appointments the Terminations of the Turnover rate on 1 April 2015 Department Department Lower skilled /Levels 1-2) 106 0 0 2 0 2 Skilled /Levels 3-5) 117 0 1 7 1 7 Hiahlv skilled production /Levels 6-8) 207 2 1 8 1 4 Hiahlv skilled supervision /Levels 9-12) 108 1 1 3 1 4 Senior Manaaement Service Band A /Level 13) 15 0 0 2 0 13 Senior Manaaement Service Band B /Level 14) 3 0 0 0 0 0 Senior Manaaement Service Band C {Level 15) 0 0 0 0 0 0 MEC & Senior Management Service Band D (Level 1 0 0 1 0 100 16) Contracts 34 50 0 29 0 85 Periodical Remuneration 0 0 0 0 0 0 Abnormal Appointment 113 91 0 388 0 343 TOTAL 704 144 3 440 3 63 Cata Annual Re ort for 2015/16 Financial Year Table 3.5.2 Annual turnover rates by critical occupation, 1 April 2015 to 31 March 2016 Transfers Transfers Total employees Turnover Occupation Appointments Into the Terminations out of the as on 1 April 2015 rate Department Department ADMINISTRATIVE RELATED 51 2 0 8 1 18 ALL ARTISANS IN THE BUILDING 1 0 0 0 0 0 METAL MACHINERY ETC. ARCHIVISTS CURATORS AND 30 0 0 1 0 3 RELATED PROFESSIONALS BUILDING AND OTHER 27 1 0 4 0 15 PROPERTY CARETAKERS BUS AND HEAVY VEHICLE 17 0 0 2 0 12 DRIVERS CLEANERS IN OFFICES 67 1 0 5 0 8 WORKSHOPS HOSPITALS ETC. COMMUNICATION AND 31 0 0 1 0 3 INFORMATION RELATED COMMUNITY DEVELOPMENT 3 0 0 2 0 67 WORKERS 1 0 0 0 0 0 DIPLOMATS FINANCE AND ECONOMICS 10 0 1 0 0 0 RELATED FINANCIAL AND RELATED 5 0 0 0 0 0 PROFESSIONALS FINANCIAL CLERKS AND CREDIT 8 1 1 2 0 25 CONTROLLERS 0 0 0 FOOD SERVICES AIDS AN D 9 0 0 WAITERS 2 0 0 0 0 0 FOOD SERVICES WORKERS HISTORIANS AND POLITICAL 3 0 0 0 0 0 SCIENTISTS HOUSEHOLD AND LAUNDRY 6 0 0 0 0 0 WORKERS HUMAN RESOURCES & 2 0 0 0 1 50 ORGANISAT DEVELOPM & RELATE PROF 18 0 2 0 11 HUMAN RESOURCES CLERKS 4 0 0 0 0 0 HUMAN RESOURCES RELATED LANGUAGE PRACTITIONERS 7 0 0 0 0 0 INTERPRETERS & OTHER COMMUN LIBRARIANS AND RELATED 30 0 0 3 0 10 PROFESSIONALS LIBRARY MAIL AND RELATED 39 41 0 4 0 10 CLERKS LOGISTICAL SUPPORT 4 0 0 1 0 25 PERSONNEL MATERIAL-RECORDING AND 4 0 0 0 0 0 TRANSPORT CLERKS 1 0 0 0 0 0 MOTOR VEHICLE DRIVERS OTHER ADMINISTRAT & RELATED 129 77 1 379 1 295 CLERKS AND ORGANISERS OTHER ADMINISTRATIVE POLICY 32 1 0 3 0 9 AND RELATED OFFICERS OTHER INFORMATION 4 0 0 0 0 0 TECHNOLOGY PERSONNEL. 123 19 0 15 0 12 OTHER OCCUPATIONS RISK MANAGEMENT AND 1 0 0 0 0 0 SECURITY SERVICES SECRETARIES & OTHER 13 0 0 1 0 8 KEYBOARD OPERATING CLERKS 1 0 0 0 0 0 SECURITY GUARDS 1 0 0 0 0 0 SECURITY OFFICERS 19 1 0 7 0 37 SENIOR MANAGERS 1 0 0 0 0 0 WORK PLANNERS GRAND TOTAL 704 144 3 440 3 63 Cata Annual Re ort for 2015/16 Financial Year Table 3.5.3 Reasons why staffleft the department for the period 1 April 2015 and 31 March 2016 I Resign Type Description Total % of Total Resignations % of Total Employment 1 RETIREMENT - SECTION 16/11/Al PUBLIC SERVICE ACT 4 1 1 16 CANCELLING OF APPOINTMENT 5 1 1 2 DECEASED 6 1 1 3 RESIGNATION 25 6 4 33 EARLY RETIREMENT-SECTION 16/6l/A\PUBLIC SERVICE A 4 1 1 8 CONTRACT EXPIRY 396 90 56 TOTAL 440 100 63 99 TRANSFER OUT OF PERSAL 2 1 0 INTER DEPARTMENTAL TRANSFER /WITHIN NWPG\ 1 0 0 TOTAL INCLUDI NG TRANS FERS OU T OF PERSAL 443 100 63 TatJla 3.5.il, Prom.alkms bf critlcal �paifaa for 1h11 panod1 Aprll 2015 ani:131 Mill!i:h 2016 I Tohll lialllllr La,..I TQ1Jb �lr'.M'rl!M lO'l\li p.1,y """l'l'O�lon· 11!110'! I OOQl!'A1ION � , ilfi"On.. 1 PR01,1Dl1Qfl8 •'11>0! PR.DGRl,BSIAN ""'Ji�j Table 3.5.5 Promotions by salary band for the period 1 Aprll 2015 and 31 March 2016 Total Salary bands PROMOTIONS employees promotions as a PAY Notch progressions as a % of employees by SALARY BAND TOANOTHER % of employees PROGRESSION salary band ason 1 SALARY LEVE L Aprll 2015 by salary level Lower skilled (Levels 1-2) 106 0 0 51 48 Skilled (Levels 3-5) 117 1 1 87 74 Hiahlv skilled oroduc1ion /Levels 6-81 207 2 1 125 60 Hiahlv skilled suoervision /Levels 9-121 108 1 1 58 54 Senior manaaement (levels 13-16) 19 0 0 0 0 Contracts 34 1 3 111 327 Periodical Remuneration 0 0 0 0 Abnormal Aooointment 113 0 0 0 0 TOTAL 704 5 1 432 61 Cata Annual Re ort for 2015/16 Financial Year 3.6. Employment Equity Table 3.6.1 Total number of employees (including employ- with disabilities) in each of the following occupational categories as on 31 March 2016 MALE FEMALE Grand 0cc. Categories Total AFRICAN COLOURED INDIAN WHITE AFRICAN COLOURED INDIAN WHITE 107 0 1 0 182 2 1 2 295 CLERKS 1 0 0 0 1 0 0 0 2 CRAFT AND RELATED TRADES WORKERS 76 0 0 0 72 0 0 0 148 ELEMENTARY OCCUPATIONS 9 0 0 0 6 0 0 1 16 LEGISLATORS SENIOR OFFICIALS MANAGERS 97 0 0 0 47 0 0 0 144 NON-PERMANENT WORKER 13 0 0 0 3 0 0 0 16 PLANT AND MACHINE OPERATORSAND AS SEMBLERS 74 0 1 0 73 1 1 5 155 PROFESSIONALS 3 0 0 0 2 0 0 0 5 SERVICE AND SALES WORKERS TECHNICIANS, ASSOCIATE PROFESSIONALS 38 1 41 1 1 82 TOTAL 418 1 2 0 427 4 2 9 863 9 0 0 0 8 0 0 0 17 Emolovees with disabilities Table 3.6.2 Total number of employees (including employeeswith disabilities) in each of the followingoccupational bands as on 31 March 2016 MALE FEMALE OCCUPATIONAL BANDS Grand Total AFRICAN COLOURED INDIAN WHITE AFRICAN COLOURED INDIAN WHITE 0 0 0 0 0 0 0 0 0 MEG & Toe Manaaement (Levels 15-16) 11 0 0 0 5 0 0 1 17 Senior Manaaement (Levels 13-14) 58 1 1 0 40 2 1 4 107 Professionallv oualified (levels 9-12) 97 0 1 0 105 0 1 2 206 Skilled technical /Levels 6-8) 48 0 0 0 61 1 0 0 110 Semi Skilled (Levels 3-5) 38 0 0 0 63 0 0 0 101 Unskilled (Levels 1-2) 69 0 0 0 106 1 0 2 178 Contracts 0 0 0 0 0 0 0 0 0 Periodical Remuneration 97 0 0 0 47 0 0 0 144 Abnormal Annointment Total 418 1 2 0 427 4 2 9 863 Emelovees wtth disabilities 9 0 0 0 8 0 0 0 17 Table3.6.3 - Recruitment for the period 1 April 2015 to 31 March 2016 MALE FEMALE OCCUPATIONAL BANDS Grand Total AFRICAN COLOURED INDIAN WHITE AFRICAN COLOURED INDIAN WHITE 0 0 0 0 0 0 0 0 0 Toe Manaaement /Levels 15-16) 0 0 0 0 0 0 0 0 0 Senior Manaoement /Levels 13-141 1 0 0 0 0 0 0 0 1 Professionallv aualified (Levels 9-12) 2 0 0 0 0 0 0 0 2 Skilled technical (levels 6-8) 0 0 0 0 0 0 0 0 0 Semi Skilled (Levels 3-5) 0 0 0 0 0 0 0 0 0 Unskilled (Levels 1-2) 20 0 0 0 30 0 0 0 50 Contracts 0 0 0 0 0 0 0 0 0 Periodical Remuneration 41 0 0 0 50 0 0 0 91 Abnormal Appointment Total 64 0 0 0 80 0 0 0 144 TRANSFERS TO THE DEPARTMENT 0 0 0 0 3 0 0 0 3 TOTAL INCLUDING TRANSFERS TO 64 0 0 0 83 0 0 0 147 DEPARTMENT Emelovees with disabilities 1 0 0 0 1 0 0 0 2 Cata Annual Re ort for 2015/16 Financial Year Table 3.6.4 Promotions for the period 1 April 2015 to 31 March 2016 MALE FEMALE OCCUPATIONAL BANDS Grand Total AFRICAN COLOURED INDIAN WHITE AFRICAN COLOURED INDIAN WHITE 0 0 0 0 0 0 0 0 0 Too Manaaement (Levels 15-16) 0 0 0 0 0 0 0 0 0 Senior Management (Levels 13-14) 0 0 0 0 1 0 0 0 1 Professionallv aualified (Levels 9-12) 1 0 1 0 0 0 0 0 2 Skilled technical (Levels 6-8) 0 0 0 0 1 0 0 0 1 Semi Skilled /Levels 3-5) 0 0 0 0 0 0 0 0 0 Unskilled (Levels 1-2) 1 0 0 0 0 0 0 0 1 Contracts 2 0 1 0 2 0 0 0 5 Total Emolovees with disabilities 1 0 0 0 0 0 0 0 1 Table 3.6.5 - Terminations for the period 1 Aprll 2015 to 31 March 2016 MALE FEMALE OCCUPATIONAL BANDS Grand Total AFRICAN COLOURED INDIAN WHITE AFRICAN COLOURED INDIAN WHITE 0 0 0 0 1 0 0 0 1 Too Manaaement /Levels 15-16) 2 0 0 0 0 0 0 0 2 Senior Manaaement /Levels 13-14) 3 0 0 0 0 0 0 0 3 Professionally Quallfled (Levels 9-12) 6 0 0 0 2 0 0 0 8 Skilled technical /Levels 6-8) 5 0 0 0 2 0 0 0 7 Semi Skilled /Levels 3-5) 1 0 0 0 1 0 0 0 2 Unskilled (Levels 1-2) 12 0 0 0 17 0 0 0 29 Contracts 0 0 0 0 0 0 0 0 0 Periodical Remuneration 183 0 0 0 204 1 0 0 388 Abnormal Appointment 212 0 0 0 227 1 0 0 440 Total Terminations TRANSFER OF A PERSON TO ANOTHER PERSAL 1 0 0 0 1 0 0 0 2 BUREAU INTER DEPARTMENTAL TRANSFER (WITHIN NWPG) 0 0 0 0 1 0 0 0 1 213 0 0 0 229 1 0 0 443 TOTAL INCLUDING TRANSFERS OUT OF PERSAL Emolavees with disabilities 1 0 0 0 2 0 0 0 3 Training provided for the period 1 April2015 and 31 March2016 Table 3.6.7 Skillsdevelopment for the period 1 April 2015 to 31 March 2016 African Coloured Indian White African Coloured Indian White Legislators, senior officials and 9 0 0 0 4 0 0 0 13 manaaers Professionals 22 0 0 0 30 3 2 0 57 Technicians and associate 2 0 0 0 6 0 0 0 8 professionals Clerks 18 0 0 0 15 0 0 0 33 Service and sales workers 0 0 0 0 5 0 0 0 5 Skilled agriculture and fishery 0 0 0 0 0 0 0 0 0 workers Craft and related trades workers 3 0 0 0 1 0 0 0 4 Plant and machine operators and 1 0 0 0 3 0 0 0 4 assemblers Elementaryoccupations 1 0 0 0 2 0 0 0 3 Total 56 0 0 0 66 3 2 0 0 Employees with disabilities 1 0 0 0 1 0 0 0 0 Cata Annual Re ort for 2015/16 Financial Year 3.7. Signing of Performance Agreements by SMS Members Table 3.7.1 SigningPerformance of Agreements by SMS members as on 31 August 2015 ...... ,_...... ,anundall ,_...... ,_. -- Ill' •llnld ...-..,., _ -·--- ...... _..,_...... tllllill!Mllllarlll'_ ...... Director-General/ Head of ...... 1 0 0 0% Department Salary Level16 0 0 0 0% Salary Level15 0 0 0 0'/. Salary Level14 3 3 3 100% Salary Level13 17 15 13 87% Total 22 18 16 89% • In the event of a National or Provincial election occurring within the first three months of a financial year all members of the SMS must conclude and sign their performanceagreements for that financial year within three months following the month in which the elections took place. For example if elections took place in April, the reporting date in the heading of the table above should change to 31 July 2013. Table 3. 7.2 Reasons fornot havina concluded Performance aareements for all SMS members as on 31 Auaust 2015 Raalrll One oost vacant and funded One SMS seconded to Rural, Environment Agriculture Development Notes The reporting date in the heading of this table should be aligned with that of Table 3.7.1. Table 3. 7.3 Disciplinarysteps taken against SMS membersfor not having concluded Performance agreements as on 31 August 2015 Raalrll None Notes The reporting date in the heading of this table should be aligned with that of Table 3.7.1. 3.8 Performance Rewards Table3.8.1 Performance Rewards by race, gender and dlsablllty, 1 April 2015 to31 March 2016 Beneficiary Profile Cost No. of Employees RACE GENDER No.of % of total wtthln as at 31 March Cost Average cost per employee Beneficiaries group 2016 FEMALE 142 380 37 R1 407 075.30 R 9 909.00 AFRICAN MALE 120 321 37 R1 356 539.22 R11 304.50 FEMALE 1 4 25 R 23 187.42 R 23 187.40 COLOURED MALE 1 1 100 R18 478.80 R18 478.80 FEMALE 1 2 50 R22 328.88 R 22 328.90 INDIAN MALE 1 2 50 R15 949.20 R15 949.20 FEMALE 3 9 33 R 52 154.23 R17 384.70 WHITE MALE 0 0 0 0 R 0.00 TOTAL 269 719 37 R2 895 713.05 R 10 764.70 EMPLOYEES WITH DISABILITY 2 17 12 R11 416.35 R 5 708.20 Table3.8.2 Performance Rewards by salary bands for personnel below Senior Management Service, 1 April 2015 to31 March 2016 Beneficiary Proflle Cost 146 No.of % of total Total cost as a % of the total personal SALARY BANDS No. of Employees Average cost wllhln salary Total Cost expenditure as at 31 per employee Beneficiaries bands March2016 Lower skilled (Levels1-2\ 55 101 55 R231 860.58 R4 215.60 0 Skilled (Levels3-5\ 58 110 53 R411 146.04 R7 088.70 0 Hiohlv skilled oroduction (Levels6-8\ 79 206 38 R881 278.86 R11 155.40 0 Hiahlv skilled suoervision (Levels 9-12) 42 107 39 R1 071 490.23 R25 511.70 0 Contract(Levels 1-2\ 0 13 0 0 R 0.00 0 Contract(Levels 3-5\ 22 118 19 R142 577.59 R6 480.80 0 Contract/Levels 6-8\ 12 44 27 R125 798.55 R10 483.20 0 Contract(Levels 9-12) 2 0 R 0.00 0 Total 268 701 38 R2 864 151.85 R 10 687.10 1 Cata Annual Re ort for 2015/16 Financial Year Table 3.8.3 Performance Rewards by crltlcal occupations, 1 April 2015 to 31 March 2016 BeneficiaryProfile Cost No. of %of total Occupation No.of Employees as Average Cost within Total Cost Beneficiaries at 31 March per employee occupation 2016 ADMINISTRATIVE RELATED 15 47 32 R405 689.70 R 27 046.00 ALL ARTISANS IN THE BUILDING METAL MACHINERY ETC. 0 1 0 0 R 0.00 ARCHIVISTS CURATORS AND RELATED PROFESSIONALS 7 29 24 R 94 929.36 R 13 561.30 BUILDING AND OTHER PROPERTY CARETAKERS 9 26 35 R 37 727.70 R 4 192.00 BUS AND HEAVY VEHICLE DRIVERS 8 15 53 R47 934.66 R5 991.80 CLEANERS IN OFFICES WORKSHOPS HOSPITALS ETC. 41 64 64 R176 355.93 R 4 301.40 COMMUNICATION AND INFORMATION RELATED 16 30 53 R 320 473.59 R 20 029.60 COMMUNITY DEVELOPMENT WORKERS 0 1 0 0 R 0.00 DIPLOMATS 0 1 0 0 RO.DO FINANCE AND ECONOMICS RELATED 9 11 82 R 313 307.94 R 34 812.00 FINANCIAL AND RELATED PROFESSIONALS 4 5 80 R52 993.68 R 13 248.40 FINANCIAL CLERKS AND CREDIT CONTROLLERS 3 7 43 R 23 093.85 R 7 698.00 FOOD SERVICES AIDS AND WAITERS 5 9 56 R18 910.80 R 3 782.20 FOOD SERVICES WORKERS 0 2 0 0 R 0.00 HISTORIANS AND POLITICAL SCIENTISTS 0 3 0 0 R 0.00 HOUSEHOLD AND LAUNDRY WORKERS 5 6 83 R 24 176.52 R4 835.30 HUMAN RESOURCES & ORGANISAT DEVELOPM & RELATE PROF 1 1 100 R11 390.10 R11 390.10 HUMAN RESOURCES CLERKS 11 18 61 R126 037.50 R11 458.00 HUMAN RESOURCES RELATED 1 4 25 R13 540.20 R13 540.20 LANGUAGE PRACTITIONERS INTERPRETIERS& OTHER COMMUN 1 7 14 R11 734.50 R11 734.50 LIBRARIANS AND RELATED PROFESSIONALS 17 56 30 R182 804.40 R10 753.20 LIBRARY MAIL AND RELATED CLERKS 34 158 22 R 226 090.72 R 6 649.70 LOGISTICAL SUPPORT PERSONNEL 2 4 50 R22 941.30 R11 470.70 MATE RIAL-RECORDING AND TRANSPORT CLERKS 4 4 100 R 32 744.67 R 8 186.20 MOTOR VEHICLE DRIVERS 1 1 100 R 5 574.75 R 5 574.80 OTHER ADMINISTRAT & RELATED CLERKS AND ORGANISERS 50 96 52 R432 972.81 R 8 659.50 OTHER ADMINISTRATIVE POLICY AND RELATED OFFICERS 12 31 39 R136 449.33 R11 370.80 OTHER INFORMATION TECHNOLOGY PERSONNEL. 6 8 75 R 68 658.60 R11 443.10 OTHER OCCUPATIONS 0 43 0 0 RO.DO RISK MANAGEMENT AND SECURITY SERVICES 0 1 0 0 RO.DO SECRETARIES & OTHER KEYBOARD OPERATING CLERKS 5 12 42 R 73 317.24 R14 663.40 SECURITY GUARDS 1 1 100 R 4 302.00 R 4 302.00 SECURITY OFFICERS 0 1 0 0 RO.OD SENIOR MANAGERS 1 15 7 R31 561.20 R 31 561.20 WORK PLANNERS 0 1 0 0 RO.DO TOTAL 269 719 37 R 2 895 713.05 R 10 764.70 Table 3.8.4 Performance related rewards (cash bonus) by salary bands for Senior Management Service, 1 April 2015 to 31 March 2016 Benlllclary Prfileo Coat No.of Total cost as a% of U,e total SALARY BANDS % of total Employees personnel expenditure No. of within Total Coat Average cost per Beneficiaries •• at 31 salary employee March bands 2016 Senior Manaaement Service Band A (Level13) 1 15 7 R 31 561.20 R 31 561.20 0 Senior Manaaement Service Band B (Level 14\ 0 3 0 0 RO.DO 0 Senior Manaaement Service Band C (Level15) 0 0 0 0 RO.DO 0 MEC & Senior Management Service Band D (Level 16) 0 0 0 0 RO.DO 0 Contract (Levels 13-16) 0 0 0 0 RO.DO 0 Total 1 18 6 R31 561.20 R31 561.20 0 3.9 Foreign Workers Table 3.9.1 Foreign workers by salary band for the period 1 April 2015 and 31 March 2016 1 Aprll 2015 31 March 2016 Change SALARYBANDS Number %of total Number %of total Number %of total Lower skilled (Levels 1-2) 0 0 0 0 0 0 Skilled (Levels 3-5) 0 0 0 0 0 0 Hiahlv skilled croduction (Levels 6-8) 1 100 1 100 0 0 Hiohlv skilled suoervision (Levels 9-12) 0 0 0 0 0 0 Senior Manaaement (Level 13-16) 0 0 0 0 0 0 Contract (Levels 1-2) 0 0 0 0 0 0 Contract (Levels 3-5) 0 0 0 0 0 0 Contract /Levels 6-8\ 0 0 0 0 0 0 Contract (Levels 9-12) 0 0 0 0 0 0 Periodical Remuneration 0 0 0 0 0 0 Abnormal Acoolntrnent 0 0 0 0 0 0 Grand Total 1 100 1 100 0 0 Cata Annual Re ort for 2015/16 Financial Year Table 3.9.2 Foreign workers by major occupation for the period 1 April 2015 and 31 March 2016 1 Aprll 2015 31 March 2016 Change Occupation Number %of total Number %of total Number %of total OTHER OCCUPATIONS 1 100 1 100 0 0 Grand Total 1 100 1 100 0 0 3.10. Leave utilisation Table 3.10.1 Sick leave, 1 January 2015 to 31 December 2015 No. of %days with %of total Total employees Average days per SALARY BANDS medical employees using Estimated C- days using sick employee certification sick leave leave Lower skilled /Levels 1-2\ 608 94 84 22 7 R264 147.62 Skilled /Levels 3-5\ 723 89 106 28 7 R 494 621.00 Hiahlv skilled oroduction /Levels 6-8\ 877 88 136 35 6 R 944 406.38 Hiahlv skilled suoervision /Levels 9-12\ 354 93 49 13 7 R683 151.88 Senior manaaement (Levels 13-16) 80 91 11 3 7 R268 831.22 Grand Total 2642 91 386 100 7 R 2 655 158.10 Table 3.10.2 Disability leave (temporary and permanent), 1 January 2015 to 31 December 2015 No.of %days with %of total Total employees Average days per SALARY BANDS medical employees using Estimated Coat Days using Dlsablllty employee certification Dlsablllty Leave Leave Lower skilled /Levels 1-2\ 57 100 3 10 19 R25 564.61 Skilled (Levels 3-5\ 111 100 11 36 10 R 76 986.36 Hiahlv skilled oroduction /Levels 6-8\ 345 100 11 36 31 R 403 368.90 Hiahlv skilled supervision (Levels 9-12) 95 100 4 13 24 R 176 332.02 Senior manaaement (levels 13-16) 86 100 2 7 43 R 313 116.86 Grand Total 694 100 31 100 22 R 995 368.75 Table 3.10.3 Annual leave 1 January 2015to 31 December 2015 Number of Employees using SALARY BANDS Total days Average days per employee Annual Leave Lower skilled (Levels 1-2) 2853.17 117 24 Skilled (Levels 3-5) 4350.7 211 21 Hiahlv skilled oroduction (Levels 6-8) 5034 238 21 Highly skilled supervision (Levels 9- 12) 2410 96 25 Senior management (Levels 13-16) 474 18 26 Grand Total 15121.87 680 22 Table 3.10.4 Capped leave, 1 January 2015 to 31 December 2015 Average capped leave Total number of capped leave available at 31 No. of Total days per employaa as at 31 March2016 Employaes Average days par SALARY BANDS of capped March2016 using capped employae leave taken leave Lower skilled (Levels 1-2\ 8 2 4 5 528.68 Skilled /Levels 3-5\ 10.3 4 3 12 2798.78 Hiahlv skilled oroduction /Levels 6-8\ 11 2 6 21 4738.75 Hiahlv skilled suoervision /Levels 9-12\ 8 2 4 23 2087.56 Senior manaaement (levels 13-16) 0 0 0 35 621.76 Grand Total 37.3 10 4 16 10775.53 Cata Annual Re ort for 2015/16 Financial Year Table3.10.5 Leave Payouts for period1 April2015 to31 March 2016 Reason Total Amount No. of Emplo)'N9 Aven,ge peyment per employae Leave payout for 2015/16 due to non-utilisation of leave for the previous cycle R 5 157.00 1 R 5 157.00 (LEAVE DISCOUNTING (UNUSED LEAVE CR) ) Capped leave payouts on termination of service for 2015/16 (LEAVE GRATUITY RO.OD 0 R 0.00 ) Current leave payout on termination of service for 2015/16 (LEAVE R 733 755.82 29 R 25 302.00 DISCOUNTING I GRATUITY (UNUSED LEAVE CR) ) Grand Total R 738 912.82 30 R24 630.00 0th er L eave p avout1All2015t31M s ,pr 0 arc h2016 ALLOWANCE-DESCRIPTION Sum of AMOUNT Count of PERSALNO Average payment per employee LEAVE ENCASHMENT20 YEARS R4 430.83 1 R4 431.00 LONG SERVICE AWARD -20 YEARS - NEW R103 007.00 12 R8 584.00 LONG SERVICE AWARD -30 YEARS - NEW R68 112.00 4 R 17 028.00 Grand Total R 175 549.83 17 R 10 326.00 3.11. HIV/AIDS& Health Promotion Programmes Table 3.11.1 Steps taken to reduce the risk of occupational exposre Units/categories of employees identified to be at high nsk of contracting HIV & related diseases (1f Key steps taken to reduce the nsk any) All employees who are still sexual active Awareness All employees in multiple partner relationships Encourage HCT All employees who abuse alcohol and other substances Behaviour Change education Adherence to treatment Table 3. 11.2 Details of Health Promotion and HIV/AIDS Programmes (tick the applicable boxes and provide the required informal ion) Question Yes No Details 1.Has the department designated a member of X T. Mpuisang the SMS to implement the provisions contained in Part V1 E of Chapter 1 of the Public Service Regulations, 2001/ If so, Director: Admin Support Services provide her/his name and position 2. Does the department have dedicated unit or X Three Officials have been appointed to promote has it designated specific staffmembers to health and well-being in the department promote the health and well being of your employees? if so, indicate the number of employees who are involved in this task and the annual budget that is available for this purpose 3.Has the department introduced an Employee X Counselling Assistance or Health Promotion Programme for your employees? if so, indicate the key elements/ services of this Programme Management Consultations 4.Has the department established (a) X E. Bampoe : Archives & Libraries committee(s)as contemplated in Part V1 €e) of Chapter 1of the Public Service J. Mosegeleng : Finance Regulations,2001? I f so, please provide the S.Mahlabe : Arts & Culture ; names of of the members of the committee and the stakeholder A.Molekoa :HR R. Masibi: Recreation K. Tshenkeng Trad.Leadership Cata Annual Re ort for 2015/16 Financial Year 5.Has the department reviewed its X EE Plan has also dealt with issues of employment policies and practices to ensure discrimination based on personal HIV/AIDS Status that these do not unfairly discriminate against employees on the basis of their HIV status? If so , list the employment policies and /practices so reviewed . 6. Has the department introduced measures to X Department has an approved HIV/AIDS & TB protect HIV-positive employees or those Policy which protect and gives guidelines in terms perceived to be positive from discrimination? If of addressing stigma and discrimination so, list the key elements of these measures ?.Does the department encourage its X 136 Tested for HIV/AIDS employees to undergo voluntary counselling and testing ?If so , list the results that you have achieved 8. Has the department developed measures X No of GEMS Reports /indicators to monitor & evaluate the impact of its health promotion programme? if so, list No of reports from Health Department these measures /indicators No of employees participating during Sports Activities 3.12 Labour Relations ANNUAL LABOUR RELATIONS STATS: 1 April 2014 and 31 March 2015 3.12 Labour Relations Table 3. 12. 1 Collective agreements forthe period 1 April 2014 and 31 March 2015 I Total number of Collective agreements The following table summarises the outcome of disciplinary hearings conducted within the departmentfor the yearunder review. Table 3 12 2 Misconduct and disciclinarvhearinos finalised for the oeriod 1 Acri/2014 and 31 March 2015 �rif-,,ml.....,- N1.111a '11,rifllllal Correctional counselling o o Verbal warning o o Written warning 1 0.33 Final written warning 1 0.33 Suspended without pay 0 0 Fine 0 0 Demotion 0 0 Dismissal 1 0.33 Not guilty o 0 Case withdrawn 0 0 Total 3 1 I Total number of Disciplinary hearings finalised Table 3 12 3 Tvces of misconduct addressed at disciclinarvhearinas for the ceriod 1 Acri/2014 and 31 March 2015 :rViiiiilimliiiiitill Numbll" 'll,rifllllal Absenteeism o 0 Financial Misconduct 1 0.5 Misuse of State vehicle 1 0.5 Derelict of duties 0 0 Insubordination 0 0.5 Total 2 1 Table 3 12 4 Grievances loaaed for the oeriod 1 Acri/2014 and 31 March2015 Grieve- _Num-- 'ltal'T- Number of grievances resolved 6 32 Number of grievances not resolved 13 68 Total number of grievances lodged 19 100 Table 3 12 5 Discutes /oaaed with Councils for the ceriod 1 Acri/2014 and 31 March2015 Dlaputa Numbar %afTalllll Number of disputes upheld 3 0.2 Number of disputes dismissed 8 0.5 Number of disputes awaiting sit down date 5 0.32 Total number of disputes lodged 16 Cata Annual Re ort for 2015/16 Financial Year Table 3.12.6 Strike actionsfor the period 1 April2014 and 31 March 2015 Table 3.12.6 Strike Actions for the period 1 April 2015 to 31 March 2016 TOTAL DAYS TOTALCOST Amount recovered as a result of no work no pay 0 R0.00 R0.00 Table 3 12 7 Precaulionarvsusvensions for the veriod 1 Avril 2014 and 31 March 2015 Number of people suspended 2 Number of people whose suspension exceeded 30 days 2 Average number of days suspended 95 Cost of suspension(R'OOO) R93.000.00 3.1. Skills development This sectionhighlights the effortsof the departmentwith regardto skills development. Table 3.13.1 Trainingneeds identified for the period 1 April2015 and 31 March 2016 3.2. Skills development This section highlights the efforts of the department with regardlo skills development. Table 3.13.1 Trainingneeds identified for the period 1 April 2015 and 31 March 2016 Occupational category Gender Number of Training needs identified at start of the reporting period employees as at 1 Learners hips Skills Programmes & other forms of Total April 2015 other short courses training Legislators, senior officials and Female 0 0 0 0 managers 3 Male 0 0 0 0 11 Professionals Female 0 0 0 74 11 Male 0 0 0 79 34 Technicians and associate Female 42 31 0 0 professionals 24 Male 0 0 52 37 18 Clerks Female 0 0 0 159 28 Male 0 0 0 113 25 Service and sales workers Female 0 0 0 0 0 Male 2 0 0 0 0 Skilled agriculture and fishery Female 0 0 0 0 0 workers Male 0 0 0 0 0 Craft and related trades workers Female 0 0 0 0 0 Male 0 0 0 1 1 Plant and machine operators and Female 1 0 0 0 assemblers 1 Male 11 0 0 0 11 Elementary occupations Female 86 0 72 0 0 Male 0 0 0 65 39 Sub Total Female 371 0 0 0 0 Male 331 0 0 0 0 704 0 0 Total 68 278 Cata Annual Re ort for 2015/16 Financial Year Table 3.13.2 Training providedfor the period 1 April 2014 and 31 March 2015 Table 3.6.7 Skills development forthe period 1 April2015 to 31 March 2016 African Coloured Indian White African Coloured Indian White Legislators. senior officialsand 9 0 0 0 4 0 0 0 13 managers Professionals 22 0 0 0 30 3 2 57 Technicians and associate 2 0 0 0 6 0 0 0 professionals Clerks 18 0 0 0 15 0 0 0 33 Service and sales workers 0 0 0 5 0 0 0 5 Skilled agriculture and fishery 0 0 0 0 0 0 workers Craft and related trades workers 3 0 0 0 1 0 a 0 4 Plant and machine operators and 1 0 0 0 3 a a 0 4 assemblers Elementary occupations 1 0 0 0 2 0 a 0 3 Total 56 0 0 0 66 3 2 0 Employees with disabilities 1 0 0 0 1 0 0 0 0 3.14. Injury on duty Table 3.14.1 01 April 2015 to 31 March 2016 Nature Number % of Total Required Medical Attention 4 100% Temporary Total Disablement 0 0 Permanent Disablement 0 0 Fatal 0 0 Total 4 100 Tabla3.14.1 11t1rYon duly, 1 Aplll 21>1411131 March 2015 Nab.Ira Df lnjwyon dulr Tollll '11,ri/Tatal ASSAULT a BICYCLE ACCIDENT a 0 MOTOR VEHICLE ACCIDENT - DRIVER 0 0 MOTOR VEHICLE ACCIDENT - PASSENGER 0 0 OTHER INJURIES 0 0 TOTAL 0 0 Ellilclof INrnvon - Total 'llori/Tatal DECEASED 0 0 NONE - RESUME DUTY a 0 TOTAL: 0 0 3.15 Utilisation of Consultants None Cata Annual Re ort for 2015/16 Financial Year DEPARTMENT OF CULTURE, ARTS AND TRADITIONAL AFFAIRS Reportof the Provincial Audit Committee We are pleased to present our finalreport forthe financialyear ended 31 March 2016. Audit Committee Members and Attendance The Audit Committeeconsists of the members listed hereunder and should meet at least fourtimes per annum as the Central Audit Committee and also fourtimes per annum as the Cluster Audit Committee as per its approved terms of reference. During the current year fourmeetings were held by the Central Audit Committeeand fivemeetings was held by the Cluster Audit Committee. Central Audit Committee Scheduled Special Meetings Meetings Name Role Held Attended Held Attended Mr. M. Mohohlo Chairperson 4 4 3 3 Ms. P. Mzizi External Member 4 2 3 3 Ms. N. Mtebele External Member 4 3 3 3 Mr. P. Tjie External Member 4 4 3 3 Mr. F. Gondwe External Member 4 4 3 2 Mr. M. External Member Mokgobinyane 4 1* 3 Na Ms. 0. Internal Member Bodigelo-Nyezi 4 1* 3 Na Ex Officio Mr. N. Kunene Member 4 3 3 Na Ex Officio Mr. G. Paul Member 4 1 3 Na Ex Officio Mr. M. Bogosi Member 4 1** 3 Na Ex Officio Ms. H. Kasirivu Member 4 1** 3 Na *Co-opted forspecific meetings. **On behalf of Ex Officio Members. Cata Annual Re ort for 2015/16 Financial Year G:@ Cluster Audit Committee Scheduled Meetings Name Role Held Attended Chairperson and Ms. N. Mtebele External Member 5 5 Mr. M. External Member Mokgobinyane 5 5 Mr. C. Mabe External Member 5 5 Ms. S. Mphehlo Internal Member 5 1 Ms. M. Internal Member Mothibedi 5 1 Audit Committee Responsibility The Audit Committee reports that it has complied with its responsibilities arising from section 38(1) (a) (ii) of the PFMA and Treasury Regulation 3.1. The Audit Committee also reports that it has adopted appropriate formal terms of reference as its Audit Committee Charter, has regulated its affairsin compliance with this charter and has discharged all its responsibilities as contained therein. The effectivenessof internal control In line with the PFMA, Internal Audit provides the Audit Committee and management with assurance that the internal controls are appropriate and effective. This is achieved by evaluating internal controls to determine their effectiveness and efficiency, and by developing recommendations for enhancement or improvement. From the various reports of the Internal auditors and audit report of the AGSA it was noted that matters were reported indicating deficiencies in the system of internal controls in areas pertaining to financial reporting, reporting on pre-determined objectives and compliance with laws and regulations. Through our analysis of audit reports and engagement with the Department we can report that the system on internal control for the period under review was not adequate. Based on the quarterly reviews performed, the departmental fraud and risk management system is not adequate. An improvement in the implementation of the risk Cata Annual Re ort for 2015 16 Financial Year GM) management process in the Department is required. The Audit Committee remains concerned with the slow progress in the finalisation of irregular expenditure however, it has noted the process and progress reported at year end. In-Year Management and QuarterlyReporting The Provincial Treasuryhas confirmedthat the department has reported to the Treasury as is required by the PFMA. The quality of the in-year financial and interim financial statements has improved; however performance reporting remains a concern to the Audit Committee Evaluation of Financial Statements The Audit Committee reviewed the draft annual financial statements prepared by the department and has advised the accounting officer to ensure that all the review notes and comments of the Internal Audit and Audit Committee are fully addressed prior to submission of the annual financialstatements to the Auditor General South Africa. The Audit Committeehas: •reviewed and discussed the external audit outcomes on the audited annual financial statements to be included in the annual report,with the Auditor General South Africa and the Accounting Officer, •reviewed the Auditor General South Africa's management report and management's responses thereto, and •reviewed significantadjustments resulting from the audit. Evaluation of reportingon pre-determined objectives The Audit Committee reviewed the draftannual report prepared by the department and has advised the accounting officer to ensure that all the review notes and comments of the Internal Audit and Audit Committee are fully addressed prior to submission of the annual report to the Auditor General South Africa. The Audit Committee is concerned that not all review notes and comments referred to above, were addressed by the Department. The Audit Committee has discussed the external audit outcomes on the reporting on pre determined objectives to be included in the annual report with the Auditor General South Africa and the Accounting Officer. Cata Annual Re ort for 2015/16 Financial Year � Internal Audit The Audit Committee is satisfied that the Internal Audit function operated effectively during the year under review. The Audit Committee also notes that the deficiencies in the risk management system mentioned above impact on the implementation of the risk based audit approach. Auditor General South Africa We have reviewed the department's implementation plan for audit issues raised in the previous year and we are not satisfied that all the matters have been adequately resolved. The Audit Committee is not aware of any unresolved issues with respect to the current audit. The Audit Committee concurs with the Auditor General South Africa's opinion on the annual financialstatements. Signed on behalf of the Cluster Audit Committeeby: Chairperson of the •••••••••'Jt,mtel.et,e • ••••••••••••••••••••••• Cluster Audit Committee N Mtebele Date 31July2016 The above report was presented to, considered and approved by the Central Audit Committeeat a meeting held on 31 July 2016 and is signed by: Chairperson of the ...... m� ...... Provincial Audit Committee M Mohohlo Date 31luly2016 Cata Annual Re ort for 2015/16 Financial Year � AU DIITO lil-G ENE JI.AL Alldiling lo build public confidence SO UTH AF RICA Report of the auditor-general to the North West provincial legislature on vote no. 04: the Department of Culture, Arts and Traditional Affairs Report on the financialstatements Introduction 1. I have audited the financial statements of the Department of Culture, Arts and Traditional Affairs set out on pages 117 to 188, which comprise the appropriation statement, the statement of financial position as at 31 March 2016, 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, comprising a summary of significant accounting policies and other explanatory information. Accounting officer's responsibility for the financialstatements 2. The accounting officer is responsible for the preparation and fair presentation of these financial statements in accordance with the Modified Cash Standard (MCS) prescribed by the National Treasury and the requirements of the Public Finance Management Act of South Africa, 1999 (Act No. 1 of 1999) (PFMA) and the Division of Revenue Act of South Africa, 2015 (Act No. 1 of 2015) (DoRA) and for such internal control as the accounting officer determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. Auditor-general's responsibility 3. My responsibility is to express an opinion on these financial statements based on my audit. I conducted my audit in accordance with International Standards on Auditing. Those standards require that I comply with ethical requirements, and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. 4. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgement, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statements 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. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. 5. I believe that the audit evidence I have obtained is sufficient and appropriate to Cata Annual Re ort for 2015/16 Financial Year provide a basis for my audit opinion. Opinion 6. In my opinion, the financial statements present fairly, in all material respects, the financial position of the Department of Culture, Arts and Traditional Affairs as at 31 March 2016 and its financial performance and cash flows for the year then ended, in accordance with the MCS prescribed by the National Treasury and the requirements of the PFMA and the DoRA. Emphasis of matters 7. I draw attention to the matter below. My opinion is not modified in respect of this matter. Material underspending of the budget 8. As disclosed in the appropriation statement, the department has materially underspent the budget to the amount of R7 232 OOO. Consequently, the department did not fully achieve its objectives. Additional matter 9. I draw attention to the matter below. My opinion is not modified in respect of this matter. Unaudited supplementary schedules 10. The supplementary information set out on pages XX to XX does not form part of the financial statements and is presented as additional information. I have not audited these schedules and accordingly I do not express an opinion thereon. Report on other legal and regulatory requirements 11. In accordance with the Public Audit Act of South Africa, 2004 (Act No. 25 of 2004) (PM) and the general notice issued in terms thereof, I have a responsibility to report findings on the reported performance information against predetermined objectives for selected programmes presented in the annual performance report, compliance with legislation and internal control. The objective of my tests was to identify reportable findings as described under each subheading but not to gather evidence to express assurance on these matters. Accordingly, I do not express an opinion or conclusion on these matters. Predetermined objectives 12. I performed procedures to obtain evidence about the usefulness and reliability of the reported performance information for the following selected programmes presented in the annual performance report of the department for the year ended 31 March 2016: • Programme 2: Cultural affairs on pages 57 to 63 • Programme 3: Library and archive services on pages 63 to 68 • Programme 4: Recreation on pages 68 to 70 • Programme 5: Traditional affairs on pages 70 to 73 13. I evaluated the usefulness of the reported performance information to determine whether it was presented in accordance with the National Treasury's annual reporting principles and whether the reported performance was consistent with the planned programmes. I further performed tests to determine whether indicators and targets were well defined, verifiable, specific, measurable, time bound and relevant, as required by the National Treasury's Framework for managing programme performance information (FMPPI). 14. I assessed the reliability of the reported performance information to determine whether it was valid, accurate and complete. Cata Annual Re ort for 2015/16 Financial Year 15. The material findings in respect of the selected objectives are as follows: Programme 2: Cultural affairs Usefulness of reported performance information 16. The FMPPI requires that indicators be well defined and verifiable and targets be specific, measureable and time bound: • A total of 71 % of the indicators were not well defined. • A total of 71 % of the indicators were not verifiable. • A total of 71 % of the targets were not specific. • The required performance for 71 % of the targets could not be measured. 17. A total of 71 % of indicators did not relate logically and directly to an aspect of the auditee's mandate and the realisation of strategic goals and objectives as per the three year strategic, as required by the FMPPI. Reliability of reported performance information 18. The FMPPI requires auditees to have appropriate systems to collect, collate, verify and store performance information to ensure valid, accurate and complete reporting of actual achievements against planned objectives, indicators and targets. I was unable to the information explanations I considered necessary to satisfy myself as to the reliability of the reported performance information. This was due to the fact that proper indicator definitions were not used to predetermine the evidence and method of calculation for actual achievements resulting in the indicators not being well-defined and therefore the targets being not measurable. Programme 3: Libraries and archive services Usefulness of reported performance information 19. I was unable to obtain sufficient appropriate audit evidence to support the reasons provided for the variance between planned targets and actual achievements. Reliability of reported performance information 20. The FMPPI requires auditees to have appropriate systems to collect, collate, verify and store performance information to ensure valid, accurate and complete reporting of actual achievements against planned objectives, indicators and targets. I was unable to obtain the information and explanations I considered necessary to satisfy myself as to the reliability of the reported performance information. This was due to limitations placed on the scope of my work due to the absence of information systems and the fact that the auditee could not provide sufficient appropriate evidence in support of the reported performance information. Programme 4: Recreation Usefulness of reported performance information 21. Reasons for variances between planned targets and actual achievements reported in the annual performance report were not provided as required by the National Treasury's Guide for the preparation of the annual report. Reliability of reported performance information 22. The FMPPI requires auditees to have appropriate systems to collect, collate, verify and store performance information to ensure valid, accurate and complete reporting of actual achievements against planned objectives, indicators and targets. I was unable to obtain the information and explanations we considered necessary to satisfy myself as to Cata Annual Re ort for 2015/16 Financial Year the reliability of the reported performance information. This was due to limitations placed on the scope of my work due to the absence of information systems, the fact that the auditee could not provide sufficient appropriate evidence in support of the reported performance information and the auditee's records not permitting the application of alternative audit procedures. Programme 5: Traditional affairs Usefulness of reported performance information 23. The FMPPI requires that indicators be well defined and verifiable and targets be specific, measureable and time bound: • A total of 50% of the indicators were not well defined. • A total of 50% of the indicators were not verifiable. 24. A total of 53% of indicators did not relate logically and directly to an aspect of the auditee's mandate and the realisation of strategic goals and objectives as per the three year strategic plan, as required by the FMPPI. Reliability of reported performance information 25. The FMPPI requires auditees to have appropriate systems to collect, collate, verify and store performance information to ensure valid, accurate and complete reporting of actual achievements against planned objectives, indicators and targets. I was unable to the information explanations I considered necessary to satisfy myself as to the reliability of the reported performance information. This was due to the fact that proper indicator definitions were not used to predetermine the evidence and method of calculation for actual achievements resulting in the indicators not being well-defined and therefore the targets being not measurable. Additional matter 26. I draw attention to the following matter: Achievement of planned targets 27. Refer to the annual performance report on pages 45 to 47 and 48 to 73 for information on the achievement of the planned targets for the year. This information should be considered in the context of the material findings on the usefulness and reliability of the reported performance information for the selected programmes reported in paragraphs 16 to 28 of this report. Compliance with legislation 28. I performed procedures to obtain evidence that the department had complied with applicable legislation regarding financial matters, financial management and other related matters. My findings on material compliance with specific matters in key legislation, as set out in the general notice issued in terms of the PM, are as follows: Financial statements 29. The financial statements submitted for auditing were not prepared in accordance with the prescribed financial reporting framework and supported by full and proper records as required by section 40(1 )(a) and (b) of the PFMA. Material misstatements of disclosure items identified by the auditors in the submitted financial statement were subsequently corrected and the supporting records were provided subsequently, resulting in the financial statements receiving an unqualified audit opinion. Traditional communities 30. The books and accounts of the traditional communities in the North West province could not be audited as required by section 31 of the North West Traditional Leadership Cata Annual Re ort for 2015/16 Financial Year and Governance Act, 2005 (Act No. 2 of 2005) as these were not prepared and submitted for audit. Internal control 31. I considered internal control relevant to my audit of the financial statements, the annual performance report and compliance with legislation. The matters reported below are limited to the significant internal control deficiencies that resulted in the the findings on the annual performance report and the findings on compliance with legislation included in this report. Leadership 32. Although the internal controls established by management functioned throughout the year these internal controls were not able to prevent the reportable matters on predetermined objectives and the compliance findings. Financial and performance management 33. Management's internal controls and processes over the preparation and presentation of financial performance information were not able to ensure that the financial statements and the performance report were free from material misstatements. This includes information relating to the collections, collations, verification, storing and reporting of actual performance information. Rusten burg 31 July 2016 AUPITOIR! - OE Nll;IRAL SOU H AfRH:A Cata Annual Re ort for 2015/16 Financial Year [Financial Statement Presentation] Prior period comparative information has been presented in the current year's financial statements. Where necessary figures included in the prior period financial statements have been reclassified to ensure that the format in which the information is presented is consistent with the format of the current year's financial statements. 6.2 Current year comparison with budget [Appropriation Statement] A comparison between the approved, final budget and actual amounts for each programme and economic classification is included in the appropriation statement. 7 Revenue 7.1 Appropriated funds [Revenue, GeneralDepartmental Assets and Liabilities] Appropriated funds comprises of departmental allocations as well as direct charges against the revenue fund (i.e. statutory appropriation). Appropriated funds are recognised in the statement of financial performance on the date the appropriation becomes effective. Adjustments made in terms of the adjustments budget process are recognised in the statement of financial performance on the date the adjustments become effective. The net amount of any appropriated funds due to / from the relevant revenue fund at the reporting date is recognised as a payable/ receivable in the statement of financial position. 7.2 Departmental revenue [Revenue, General DepartmentalAssets and Liabilities] Departmental revenue is recognised in the statement of financial performance when received and is subsequently paid into the relevant revenue fund, unless stated otherwise. Any amount owing to the relevant revenue fund at the reporting date is recognised as a payable in the statement of financial position. 7.3 Accrued departmental revenue [GeneralDepartmental Assets and Liabilities] Accruals in respect of departmental revenue (excluding tax revenue) are recorded in the notes to the financial statements when: it is probable that the economic benefits or service potential associated with the transaction will flow to the department; and the amount of revenue can be measured reliably. The accrued revenue is measured at the fair value of the consideration receivable. Accrued tax revenue (and related interest and I penalties) is measured at amounts receivable from collecting agents. 8 Expenditure 8.1 Compensation of employees 8.1.1 Salaries and wages [Expenditure] Salaries and wages are recognised in the statement of financial performance on the date of payment. Cata Annual Re ort for 2015/16 Financial Year 8.1.2 Social contributions [Expenditure] Social contributions made by the department in respect of current employees are recognised in the statement of financial performance on the date of payment. Social contributions made by the department in respect of ex-employees are classified as transfers to households in the statement of financial performance on the date of payment. 8.2 Other expenditure [Expenditure] Other expenditure (such as goods and services, transfers and subsidies and payments for capital assets) is recognised in the statement of financial performance on the date of payment. The expense is classified as a capital expense if the total consideration paid is more than the capitalisation threshold. 8.3 Accrued expenditure payable [GeneralDepartmental Assets and Liabilities] Accrued expenditure payable is recorded in the notes to the financial statements when the goods are received or, in the case of services, when they are rendered to the department or in the case of transfers and subsidies when they are due and payable. Accrued expenditure payable is measured at cost. 8.4 Leases 8.4.1 Operating leases [Leases] Operating lease payments made during the reporting period are recognised as current expenditure in the statement of financial performance on the date of payment. The operating lease commitments are recorded in the notes to the financial statements. 8.4.2 Finance leases [Leases] Finance lease payments made during the reporting period are recognised as capital expenditure in the statement of financial performance on the date of payment. The finance lease commitments are recorded in the notes to the financial statements and are not apportioned between the capital and interest portions. Finance lease assets acquired at the end of the lease term are recorded and measured at the lower of: cost, being the fair value of the asset; or the sum of the minimum lease payments made, including any payments made to acquire ownership at the end of the lease term, excluding interest. 9 Aid Assistance 9.1 Aid assistance received [Revenue, GeneralDepartmental Assets and Liabilities] Aid assistance received in cash is recognised in the statement of financial performance when received. In-kind aid assistance is recorded in the notes to the financial statements on the date of receipt and is measured at fair value. Aid assistance not spent for the intended purpose and any unutilised funds from aid assistance that are required to be refunded to the donor are recognised as a payable in the statement of financial position. Cata Annual Re ort for 2015/16 Financial Year 9.2 Aid assistance paid [Expenditure, GeneralDepartmental Assets and Liabilities] Aid assistance paid is recognised in the statement of financial performance on the date of payment. Aid assistance payments made prior to the receipt of funds are recognised as a receivable in the statement of financial position. 10 Cash and cash equivalents [General DepartmentalAssets and Liabilities, Cash FlowStatement] Cash and cash equivalents are stated at cost in the statement of financial position. Bank overdrafts are shown separately on the face of the statement of financial position as a current liability. For the purposes of the cash flow statement, cash and cash equivalents comprise cash on hand, deposits held, other short-term highly liquid investments and bank overdrafts. 11 Prepayments and advances [General DepartmentalAssets and Liabilities] Prepayments and advances are recognised in the statement of financial position when the department receives or disburses the cash. Prepayments and advances are initially and subsequently measured at cost. 13 Investments [General DepartmentalAssets and Liabilities] Investments are recognised in the statement of financial position at cost. 14 Impairment of financial assets [General DepartmentalAssets and Liabilities] Where there is an indication of impairment of a financial asset, an estimation of the reduction in the recorded carrying value, to reflect the best estimate of the amount of the future economic benefits expected to be received from that asset, is recorded in the notes to the financial statements. 15 Payables [General DepartmentalAssets and Liabilities] Loans and payables are recognised in the statement of financial position at cost. 16 Capital Assets 16.1 Immovable capital assets [Capital Assets] Immovable capital assets are initially recorded in the notes to the financial statements at cost. Immovable capital assets acquired through a non-exchange transaction is measured at fair value as at the date of acquisition. Where the cost of immovable capital assets cannot be determined reliably, the immovable capital assets are measured at R1 unless the fair value of the asset has been reliably ( Cata Annual Report for 2015/16 Financial Year estimated, in which case the fair value is used. All assets acquired prior to 1 April 2002 (or a later date as approved by the OAG) may be recorded at R 1. Immovable capital assets are subsequently carried at cost and are not subject to depreciation or impairment. Subsequent expenditure that is of a capital nature is added to the cost of the asset at the end of the capital project unless the immovable asset is recorded by another department in which case the completed project costs are transferred to that department. 16.2 Movable capital assets [CapitalAssets] Movable capital assets are initially recorded in the notes to the financial statements at cost. Movable capital assets acquired through a non-exchange transaction is measured at fair value as at the date of acquisition. Where the cost of movable capital assets cannot be determined reliably, the movable capital assets are measured at fair value and where fair value cannot be determined; the movable assets are measured at R1. All assets acquired prior to 1 April 2002 (or a later date as approved by the OAG) may be recorded at R 1. Movable capital assets are subsequently carried at cost and are not subject to depreciation or impairment. Biological assets are subsequently carried at fair value. [Add this sentence on biological assets if the department has elected to revalue its biological assets at reporting date] Subsequent expenditure that is of a capital nature is added to the cost of the asset at the end of the capital project unless the movable asset is recorded by another departmenUentity in which case the completed project costs are transferred to that department. 16.3 Intangible assets [Capital Assets] Intangible assets are initially recorded in the notes to the financial statements at cost. Intangible assets acquired through a non-exchange transaction are measured at fair value as at the date of acquisition. Internally generated intangible assets are recorded in the notes to the financial statements when the department commences the development phase of the project. Where the cost of intangible assets cannot be determined reliably, the intangible capital assets are measured at fair value and where fair value cannot be determined; the intangible assets are measured at R1. All assets acquired prior to 1 April 2002 (or a later date as approved by the OAG) may be recorded at R 1. Intangible assets are subsequently carried at cost and are not subject to depreciation or impairment. Subsequent expenditure that is of a capital nature is added to the cost of the asset at the end of the capital project unless the intangible asset is recorded by another departmenUentity in which case the completed project costs are transferred to that department. 17 Provisions and Contingents 17 .1 Provisions [Provisions and Contingents] Provisions are recorded in the notes to the financial statements when there is a present legal or constructive obligation to forfeit economic benefits as a result of events in the past Cata Annual Re ort for 2015/16 Financial Year and 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 of the obligation can be made. The provision is measured as the best estimate of the funds required to settle the present obligation at the reporting date. 17.2 Contingent liabilities [Provisions and Contingents] Contingent liabilities are recorded in the notes to the financial statements when there is a possible obligation that arises from past events, and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not within the control of the department or when there is a present obligation that is not recognised because it is not probable that an outflow of resources will be required to settle the obligation or the amount of the obligation cannot be measured reliably 17.3 Contingent assets [Provisions and Contingents] Contingent assets are recorded in the notes to the financial statements when a possible asset arises from past events, and whose existence will be confirmed by the occurrence or non-occurrence of one or more uncertain future events not within the control of the department 17.4 Commitments [Provisions and Contingents] Commitments are recorded at cost in the notes to the financial statements when there is a contractual arrangement or an approval by management in a manner that raises a valid expectation that the department will discharge its responsibilities thereby incurring future expenditure that will result in the outflow of cash 18 Unauthorised expenditure [General DepartmentalAssets and Liabilities] Unauthorised expenditure is recognised in the statement of financial position until such time as the expenditure is either: • approved by Parliament or the Provincial Legislature with funding and the related funds are received; or • approved by Parliament or the Provincial Legislature without funding and is written off against the appropriation in the statement of financial performance; or • transferred to receivables for recovery. Unauthorised expenditure is measured at the amount of the confirmed unauthorised expenditure. 19 Fruitless and wasteful expenditure [General DepartmentalAssets and Liabilities] Fruitless and wasteful expenditure is recorded in the notes to the financial statements when confirmed. The amount recorded is equal to the total value of the fruitless and or wasteful expenditure incurred. Fruitless and wasteful expenditure is removed from the notes to the financial statements when it is resolved or transferred to receivables for recovery. Fruitless and wasteful expenditure receivables are measured at the amount that is expected to be recoverable and are de-recognised when settled or subsequently written offas irrecoverable. 20 Irregular expenditure [General Departmental Assets and Liabilities] Cata Annual Re ort for 2015/16 Financial Year Irregular expenditure is recorded in the notes to the financial statements when confirmed. The amount recorded is equal to the value of the irregular expenditure incurred unless it is impracticable to determine, in which case reasons therefor are provided in the note. Irregular expenditure is removed from the note when it is either condoned by the relevant authority, transferred to receivables for recovery or not condoned and is not recoverable. Irregular expenditure receivables are measured at the amount that is expected to be recoverable and are de-recognised when settled or subsequently written-off as irrecoverable. 21 Changes in accounting policies, accounting estimates and errors [AccountingPolicies, Estimates and Errors] Changes in accounting policies that are effected by management have been applied retrospectively in accordance with MCS 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 instances the department 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 MCS requirements. Correction of errors is applied retrospectively in the period in which the error has occurred in accordance with MCS 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 department shall restate the opening balances of assets, liabilities and net assets for the earliest period for which retrospective restatement is practicable. 22 Events after the reporting date [Events after the Reporting Date] Events after the reporting date that are classified as adjusting events have been accounted for in the financial statements. The events after the reporting date that are classified as non-adjusting events after the reporting date have been disclosed in the notes to the financial statements. 23 Agent-Principal arrangements [Agent-PrincipalDisclosures] [Insert a description of the nature, circumstances and terms related to agency-principal arrangements and refer to the relevant note to the financial statements] 24 Departures from the MCS requirements [Preface to the Modified Cash Standard] [Insert information on the following: that management has concluded that the financial statements present fairly the department's primary and secondary information; that the department complied with the Standard except that it has departed from a particular requirement to achieve fair presentation; and the requirement from which the department has departed, the nature of the departure and the reason for departure. 25 Capitalisation Reserve The capitalisation reserve comprises of financial assets and/or liabilities originating in a prior reporting period but which are recognised in the statement of financial position for the Cata Annual Re ort for 2015/16 Financial Year first time in the current reporting period. Amounts are recognised in the capitalisation reserves when identified in the current period and are transferred to the National/Provincial Revenue Fund when the underlying asset is disposed and the related funds are received 26 Recoverable Revenue Amounts are recognised as recoverable revenue when a payment made in a previous financial year becomes recoverable from a debtor in the current financial year. Amounts are either transferred to the National/Provincial Revenue Fund when recovered or are transferred to the statement of financial performance when written-off. 27 Inventories (Effective from 1 April 2017) [Inventories] At the date of acquisition, inventories are recorded at cost price in the notes to the financial statements Where inventories are acquired as part of a non-exchange transaction, the cost of inventory is its fair value at the date of acquisition. Inventories are subsequently measured at the lower of cost and net realisable value or the lower of cost and replacement value. 28 Related party transactions A related party transactions is a transfer of resources, services or obligations between the reporting entity and a related party. Related party transactions within the Minister's portfolio are recorded in the notes to the financial statements when the transaction is not at arms's length. 29 Public -Private Partnerships ( Financial Statement presentation) Public Private Partnerships are accounted for based on the nature and substance of the partnership. The transaction is accounted for in accordance with the relevant accounting policies. A summary of the significant terms of the PPP agreement, the parties to the agreement, and the date of commencement thereof together with the description and nature of the concession fees received, the unitary fees paid, rights and obligations of the department are recorded in the notes to the financial statements Cata Annual Re ort for 2015/16 Financial Year NORTH WEST: CULTURE, ARTS AND TRADITIONAL AFFAIRS Appropriation Statement for the year ended 31 March 2016 4"'"'ro0riatlon ner...... ramme 2015/1 6 2014115 Adjusted Shiftingof Vlrement Rnal Actual Variance Expenditure as Final Actual Appropriation Funds Appropriation Expenditure •t.otfinal Appropriation Expenditure anrvnnriation Voted funds and Direct charges R'OOO R'OOO R'OOO R'OOO R'OOO R'OOO % R'OOO R'OOO Programme 1 ADMIMSTRATION 89 734 635 90 369 87 692 2 677 97.0% 91 451 86 046 2 CULTURAi.AFFAiRS 160 781 -565 160 216 156 002 4 214 97.4% 164 992 150 859 3 LIBRARYAND ARCHIVE SERVICES 194 483 -70 194 413 172 359 22 054 88.7% 172 859 126 548 4 RECREATION 66 350 66 350 65 228 1122 98.3% 48 180 42 148 5 TRADITIONALAFFAIRS 136 809 136 809 123 582 13 227 90.3% 134 600 108 493 Programme sub total 648157 648157 604 863 43 294 93.3% 612 082 514 094 Statutory Appropriation PRESIDENTAND DEPUTY PRESIDENT SALARY MEMBERS' REMUNERATION DEBT-SERVICE COSTS PROVINCIAL !aQUITABLESHARE GENERAL RJELLEVY SHARING WITH METROPOLITAN MUI ICIPAUTIES NATIONAL REVENUEFUND PAYMENTS SKILLSLEVY AND SECTOREDUCATION AND TRAINING AU HORITIES MAGISTRATES'SALARIES JUOCES' SALARIES TOTAL 648157 648157 604 863 43 294 93.3% 612 082 514 094 Reconciliation with Statement of Rnanclal Performance Add: Departmental receipts 508 360 NRFReceipts Aidassistance Actual amounts per Statement of Rnancial Performance (Total 648 665 612 442 Add: Aidassistance Prior yearunauthorised expenditureappro\ed without funding Actual amounts per Statement of FinancialPerformance 604 863 514 094 Cata Annual Re ort for 2015/16 Financial Year I .&nnrooriation oer economic classification 2015/16 2014/15 Adjusted Shifting of Virement Final Actual Variance Expenditureas Final Actual Appropriation Funds Appropriation Expenditure •/4offinal Appropriation Expenditure approoriatlon R'OOO R'OOO R'OOO R'OOO R'OOO R'OOO % R'OOO R'OOO Current payments 412 461 -150 635 412 946 394 519 18 427 95.5% 397 794 358 485 Compensation of employees 254 729 -150 254 579 244 988 9 591 96.2% 230 973 222 339 Salaries and wages 225 620 -150 225 470 216 986 8484 96.2% 196 542 199 630 Social conbibutions 29 109 29 109 28 002 1107 96.2% 34 431 22 709 Goods and services 157 561 635 158 196 149 460 8 736 94.5% 166 711 136 070 ldministrativefees 548 548 488 60 89.1% 315 202 Mvertising 2128 2128 1 615 513 75.9% 3 677 2 333 Mnorassets 4 704 4 704 3183 1 521 67.7% 4 746 3 641 .Auditcosts : External 5 763 5 763 5 762 100.0% 5 610 5 610 Bursaries: Emplo}ees 451 451 379 72 84.0% Catering : Departmentalacthlities 6 544 6 544 6206 338 94.6% 6 990 6 529 Communication(G&S) 5609 5609 5478 131 97.7% 5 442 4 262 Computer services 10 527 10 527 8484 2 043 80.6% 14 359 13 949 Consultants: Business and advisoryservices 2386 2 386 2 359 27 98.9% 3 895 3 777 Infrastructure and planning services Laboratoryservices Scientific and technological services Legal services 5309 5309 5 304 99.9% 5245 5 320 Conlractors 14 823 14 823 13 692 1131 92.4% 16 116 6 557 �encyand support/outsourced seNces 135 135 110 25 81.5% 6 020 737 Entertainment 21 Fleet services(including government motor transport) 9 588 9 588 9 565 23 99.8% 7 211 7 235 Housing ln\otlntory. Clothing material and accessories 80 80 37 43 46.3% 741 725 lnwntory.Fanning supplies ln\o1:!ntory:Food and food supplies 3 4 lnwntory: Fuel. oil and gas 5 lnwntory. Learner and teacher supportmaterial 17 ln\o1:!ntory: Materialsand supplies 580 580 437 143 75.3% 329 106 Inventory: f./edical supplies 8 8 Inventory. �dicine Wedsasin\o1:!ntoryinterface lnwntory. Other supplies 12 472 12 472 12 120 352 97.2% 12 595 11 986 Consumable supplies 3014 3 014 2 811 203 93.3% 1 953 1 249 Consumable: Stationery, printing and officesupplies 2909 2909 2 791 118 95.9% 3143 2 387 Operating leases 10 201 10 201 10 112 89 99.1% 8 978 8 582 Propertypaym ants 22 641 635 23 276 22 994 282 98.8% 23 413 20 910 Transportprovided: Departmentalactivity 4243 4 243 4121 122 97.1% 5844 5416 Traveland subsistence 23 700 23 700 23 040 660 97.2% 20 780 17 917 Training and development 2558 2 558 2194 364 85.8% 2 636 1 820 Operating payments 4301 4 301 4218 83 98.1% 3 320 2 066 Venues and facilities 1 289 1 289 918 371 71.2% 1 705 1 280 Rentaland hiring 1 055 1 055 1 042 13 98.6% 1 591 1 457 Interest and rent on land 171 171 71 100 41.5% 110 76 lnterest(lncl. interest on unitarypa'.,fllents(PPP)) Rent on land 171 171 71 100 41.5% 110 76 Transfers and subsidies 143 898 150 -170 143 878 143 410 468 99.7% 132 201 129 751 Provinces and municipalities 28 340 28 340 28 340 100.0% 13 186 12 656 Pro�nces ProlAnclal Rewnue Funds Provincialagencies and funds Mmicipalities 28 340 28 340 28 340 100.0% 13 186 12 656 Mmicipalbank accounts M.micipal agencies and funds 28 340 28 340 28 340 100.0% 13 186 12 656 Departmental agencies and accounts 81 615 81 615 81 567 48 99.9% 83 291 83 291 Social securityfunds Departmentalagencies (non-business entities) 81 615 81 615 81 567 48 99.9% 83 291 83 291 Higher education institutions Foreign governmentsand international organisations Public corporations and privateenterprises Public corporations Subsidies on products and production(pc) Other transfersto public corporations Priwte enterprises Subsidies on products and production(pe) Other transfersto private enterprises Non-profitinstitutions 31 504 -170 31 334 31 306 28 99.9% 34 350 32 350 Households 2439 150 2 589 2197 392 84.9% 1 374 1 454 Social benefits 2135 150 2285 1 978 307 86.6% 1 OOO 1 312 Other transfers to households 304 304 219 85 72.0% 374 142 Payments for capital assets 91 396 -465 90 931 66 532 24 399 73.2% 82 087 25 858 Buildings and other fiJC8dstroctures 72 737 72 737 50 068 22 669 68.8% 69 930 21 459 Buildings 33 468 9182 Other fixed structures 72 737 72 737 50 068 22 669 68.8% 36 462 12 277 Machinery and equipment 14 659 -465 14 194 12 664 1 530 89.2% 12 157 4 399 Transportequipment 2185 2185 1 795 390 82.2% 2 625 Other machineryand equipment 12 474 -465 12 009 10 869 1140 90.5% 9 532 4 399 Heritage assets 4 OOO 4 OOO 3 800 200 95.0% Specialised militaryassets Biological assets Land and sub-soil assets Softwareand o1her intangible assets Pavment for financial assets 402 402 402 100.0% 648 157 648 157 604 863 43 294 93.3% 612 082 514 094 Cata Annual Re ort for 2015/16 Financial Year Programme 1:ADMINISTRATION 2015/16 2014/15 Adjusted Shiftingof Virement Anal Actual Variance Expenditureas Anal Actual Appropriation Funds Appropriation Expenditure %of final Appropriation Expenditure a00roorlatlon R'OOO R'OOO R'OOO R'OOO R'OOO R'OOO % R'OOO R'OOO Sub programme 1 OFRCEOF THE MEC 8 220 8 220 7 768 452 94.5% 9 828 8 657 2 CORPORATESERVICES 81 514 635 82 149 79 924 2 225 97.3% 81 623 77 389 89 734 635 90 369 87 692 2 677 97.0'¾ 91 451 86 046 Economicclassification Current payments 88 156 635 88 791 86 325 2 466 97.2% 89 958 84 837 Compensation of employees 57 779 57 779 55 971 1 808 96.9% 58 342 57 002 Salaries and wages 49 826 49 826 48 293 1 533 96.9% 50 697 49 848 Social contributions 7 953 7 953 7 678 275 96.5% 7645 7154 Goods and services 30 345 635 30 980 30 346 634 98.0% 31 586 27 830 Mministrativefees 230 230 230 100.0% 93 81 Pdvertising 754 754 753 99.9% 673 650 Mnorassets 315 315 256 59 81.3% 231 190 A.lditoosts : External 4 222 4222 4 222 100.0% 5283 5 283 Bursaries: Employees 150 150 150 100.0% Catering: Departmental activities 1186 1186 1161 25 97.9% 2 772 2 520 Communication (G&S) 1 740 1 740 1 718 22 98.7% 1781 1 466 Computer senAces 883 883 869 14 98.4% 300 250 Consultants: Business and advisoryseNces 401 401 393 8 98.0% 574 530 Infrastructure and planning seNces Laboratoryser...ices Scientificand technological services Legal services 3 377 3 377 3 375 2 99.9% 4 395 4 394 Contractors 2 461 2461 2 326 135 94.5% 459 289 .Agency and support/outsourced services 382 374 Entertainment 15 Fleet services (including governmentmotor transport) 366 366 344 22 94.0% 40 14 Housing Inventory: Clothing material and accessories 586 583 Inventory Farming supplies Inventory Food and food supplies Inventory: Fuel, oil and gas 6 5 Inventory Learner and teacher support material 12 Inventory: Materials and supplies 4 4 75.0% 23 20 lnwntory Medical supplies 8 8 lnwntory Medicine Medsasinventory interlace lnwntory: 01her supplies Consumable supplies 903 903 864 39 95.7% 545 319 Consumable: Stationery, printing and officesupplies 1 049 1049 1 030 19 98.2% 1 369 1118 Operating leases 495 495 475 20 96.0% 734 679 Property payments 1 752 635 2 387 2 341 46 98.1% 834 802 Transport provided: Departmental actiliity 383 383 379 4 99.0% 535 262 Tra\'81 and subsistence 6 577 6 577 6 392 185 97.2% 6235 5 643 Training and development 799 799 792 99.1% 1221 975 Operating payments 1 893 1 893 1 875 18 99.0% 1732 718 Venues and facilities 392 392 386 98.5% 579 488 Rental and hiring 13 13 12 92.3% 169 169 Interest and rent on land 32 32 24 25.0% 30 lnterest{lncl. interest on unitarypa}fflents (PPP)) Rent on land 32 32 24 25.0% 30 5 Transfersand subsidies 569 569 384 185 67.5% 914 683 Prov1ncesand municipalities Proliinces Pro\'incial Revenue Funds Pro\'incial agencies and funds M.micipaliUes M.micipal bank accounts M.micipal agencies and funds Departmental agencies and accounts 200 200 152 48 76.0% 190 190 Social securityfunds Departmental agencies (non-business entities) 200 200 152 48 76.0% 190 190 Higher education institutions Foreign governmentsand international organisations Public corporations and privateenterprises Public corporations Subsidies on products and production (pc) Other transfers to public corporations Privateenterprises Subsidies on products and production (pe) other transfers to private enterprises Non-profit institutions Households 369 369 232 137 62.9% 724 493 Social benefits 65 65 13 52 20.0% 350 351 Other transfers to households 304 304 219 85 72.0% 374 142 Payments for capital assets 607 607 581 26 95.7% 579 526 Buildings and other fixed structures Buildings Other fixed structures Machineryand equipment 607 607 581 26 95.7% 579 526 Transport equipment other machinery and equipment 607 607 581 26 95.7% 579 526 Heritage assets Specialised military assets Biological assets Land and sub-soil assets Software and other intangible assets Pavment for financial assets 402 402 402 100.0% 89 734 635 90 369 87 692 26n 97.0% 91 451 86 046 Cata Annual Re ort for 2015/16 Financial Year Suboroaramme: 1.1: OR=ICEOFTHE MEC 2015M6 2014/15 Adjusted Shilling of Virement Final Actual Variance Expenditure as Anal Actual Appropriation Funds Appropriation Expenditure %of final Appropriation Expenditure aoorooriation Economic classification R'OOO R'OOO R'OOO R'OOO R'OOO R'OOO % R'OOO R'OOO Current payments 8210 8210 7 768 442 94.6% 9 81 8 8657 Compensation of employees 3 845 3 845 3417 428 88.9% 4 906 4 371 Salaries and wages 3 334 3334 2 988 346 89.6% 4 311 3 856 Social contributions 511 511 429 82 84.0% 595 515 Goods and services 4 365 4 365 4 351 14 99.7% 4 912 4 286 Mministratiw fees 107 107 107 100.0% Mvertising Minor assets 154 154 150 4 97.4% Audit costs: External Bursaries: Employees Catering: Departmental activities 108 108 108 100.0% 1190 1189 Communicabon (G&S) 196 196 196 100.0% 496 419 Computer seNices Consultants: Business and advisoryservices Infrastructure and planning services Laboratory seNices Scientific and technological services Legal seNices Contractors 1167 1167 1167 100.0% 99 76 �ency and support/ outsourced seNices 232 226 Entertalnmenl 15 Fleel seNices (including government molar transport) Housing lnwntory. Clothing material and accessories 545 544 lnwntory. Farming supplies lnwntory. Food and foodsupplies lnwntory: Fuel, oil and gas lnwntory: Leamer and teacher support material 5 lnwntory: Platerials and supplies lnwntory: PJedical supplies lnwntory: PJedicine fv'ledsas inwntory interface Inventory: Olher supplies Consumable supplies 402 402 401 99.8% 91 79 Consumable: Stationery, printing and office supplies 34 34 33 97.1% 39 34 Operating leases 69 69 69 100.0% 88 55 Property pa)fflents 13 13 13 100.0% Transport provided: Departmental activity 39 39 39 100.0% 161 31 Travel and subsistence 1 918 1918 1 911 7 99.6% 1643 1 388 Training and development 31 31 31 100.0% 58 7 Operating payments 116 116 116 100.0% 10 Venues and facilities 10 10 10 100.0% 86 85 Rental and hiring 154 153 Interest and rent on land Interest (lncl. interest on unitery pa)lnents (PPP)) Rent on land Transfersand subskles Provinces and municipalities Provinces Provincial Revenue Funds Provincial agencies and funds Municipalities Municipal bank accounts Municipal agencies and funds Departmental agencies and accounts Social security funds Departmental agencies (non-business entities) Higher education institutions Foreign governments and international organisations Public corporations and private enterprises Public corporations Subsidies on products and production (pc) Other transfers to public corporations Privateenterprises Subsidies on products and production (pe) Other transfers to privateenterprises Non-profit institutions Households Social benefits other transfers to households Payments for capital assets 10 10 10 10 Buildings and other fixed structures Buildings Other fixed structures Machinery and equipment 10 10 10 10 Transport equipment Other machinery and equipment 10 10 10 10 Heritage assets Specialised military assets Biological assets Land and sub-soil assets Software and other intangible assets Pavment for financial assets Total 8220 8220 7 768 452 94.5% 9 82 8 8 657 Cata Annual Re ort for 2015/16 Financial Year Suboroaramme: 1.2: CORPORA.TESERVICES 2015/16 2014115 Adjusted Shifting of Virement Rnal Actual Variance Ex.penditureas Anal Actual Appropriation Funds Appropriation Expenditure r.otfinal Appropriation Expenditure amvonrlation Economic classification R'OOO R'OOO R'OOO R'OOO R'OOO R'OOO % R'OOO R'OOO Current payments 79 946 635 80 581 78 557 2 024 97.5% 80 140 76 180 Compensation of employees 53 934 53 934 52 554 1380 97.4% 53 436 52 631 Salaries and wages 46 492 46 492 45 305 1187 97.4% 46 386 45 992 Social contributions 7 442 7 442 7 249 193 97.4% 7 050 6 639 Goods and services 25 980 635 26 615 25 995 620 97.7% 26 674 23 544 .Administrath.e fees 123 123 123 100.0% 93 81 .Adwrtising 753 753 753 100.0% 673 650 Mnorassets 161 161 106 55 65.8% 231 190 Auditcosts: External 4 222 4222 4 222 100.0% 5 283 5 283 Bursaries: Employees 150 150 150 100.0% Catering: Departmental activities 1 078 1078 1 053 25 97.7% 1582 1 331 Communication (G&S) 1 544 1544 1 522 22 98.6% 1 285 1 047 Computer ser\'ices 883 883 869 14 98.4% 300 250 Consultants: Business and advisoryser...ices 401 401 393 8 98.0% 574 530 Infrastructure and planning services Laboratory services Scientific and technological ser\'ices Legal ser\'ices 3 377 3 377 3 375 2 99.9% 4 395 4 394 Contractors 1294 1294 1159 135 89.6% 360 213 �encyand support/ outsourced sen,ices 150 148 Entertainment Fleet ser\/ices (including government motor transport) 366 366 344 22 94.0% 40 14 Housing Inventory. Clotlling material and accessories 41 39 lnwntory. Farming supplies Inventory. Food and food supplies Inventory. Fuel, oil and gas 6 5 Inventory: Leamer and teacher support material 7 Inventory: Mlterials and supplies 4 4 3 1 75.0% 23 20 Inventory. Medical supplies 8 8 Inventory. Medicine f.Aedsas inventoryinterface lnwntory. Other supplies Consumable supplies 501 501 463 38 92.4% 454 240 Consumable: Stationery, printing and office supplies 1 015 1015 997 18 98.2% 1 330 1 084 Operating leases 426 426 406 20 95.3% 646 624 Propertypa)111en1s 1 739 635 2 374 2 328 46 98.1% 834 802 Transport provided: Departmental activity 344 344 340 4 98.8% 374 231 Trawl and subsistence 4 659 4659 4 481 178 96.2% 4 592 4 255 Training and dewlopment 768 768 761 7 99.1% 1163 968 Operating payments 1777 1777 1 759 18 99.0% 1722 718 Venues and facilities 382 382 376 6 98.4% 493 403 Rental and hiring 13 13 12 1 92.3% 15 16 Interest and rent on land 32 32 8 24 25.0% 30 5 Interest (lncl. interest on unitarypa)TTients (PPP)) Rent on land 32 32 8 24 25.0% 30 5 Transfers and subsidies 569 569 384 185 67.5% 914 683 Provincesand municipalities Provinces Provincial Revenue Funds Provincial agenciesand funds Municipalities Mmicipal bank accounts Mmicipal agencies and funds Departmental agencies and accounts 200 200 152 48 76.0% 190 190 Social securityfunds Departmental agencies (non-business entities) 200 200 152 48 76.0% 190 190 Higher education institutions Foreign gowmments and international organisations Public corporations and private enterprises Public corporations Subsidies on productsand production (pc) Other lransfersto public corporations Private enterprises Subsidies on productsand production (pe) Otherlransfersto private enterprises Non-profitinstitutions Households 369 369 232 137 62.9% 724 493 Socia! benefits 65 65 13 52 20.0% 350 351 Other transfers to households 304 304 219 85 72.0% 374 142 Paymentsfor capital assets 597 597 581 16 97.3% 569 526 Buildings and otherfo Cata Annual Re ort for 2015/16 Financial Year @) Proaramme 2: CULTURALAFFAIRS 2015/16 2014115 Adjusted Shiftingof Virement Anal Actual Variance Expenditureas Final Actual Appropriation Funds Appropriation Expenditure %of final Appropriation Expenditure appropriation R'OOO R'OOO R'OOO R'OOO R'OOO R'OOO % R'OOO R'OOO Sub programme 1 MANAGEMENT 30 804 -395 30 409 29 597 812 97.3% 23 041 17 603 2 ARTSAND CULTURE 107 721 -90 107 631 104 862 2 769 97.4% 106 238 104 535 3 MUSEUM SERVICES 13 560 -80 13 480 13 137 343 97.5% 25 439 18 961 4 LANGUAGE SERVICES 8 696 8696 8406 290 96.7% 10 274 9 760 160 781 -565 160 216 156 002 4214 97A% 164 992 150 859 Economic classrfication Currant payments 62 791 62 791 58 999 3 792 94.0% 62 961 54 249 Compensation of employees 29 063 29 063 26 045 3 018 89.6% 30 628 29 717 Salaries and wages 25 252 25 252 22 592 2 660 89.5% 26 905 26 122 Social contributions 3 811 3811 3453 358 90.6% 3 723 3 595 Goods and senlices 33 647 33 647 32 902 745 97.8% 32 303 24 511 A:jministratiw fees 146 146 137 9 93.8% 3 A:jvertising 90 90 76 14 84.4% 663 644 Mnor asse1s 325 325 273 52 84.0% 1 074 958 J\Jditcos 1s: External 1541 1541 1 540 1 99.9% Bursaries: Emplo}Ees 141 141 135 95.7% Catering: Departmentalactivities 3 360 3360 3 317 43 98.7% 2 491 2 366 Communication (G&S) 1 085 1 085 1 029 56 94.8% 865 626 Computer services 1 Consultants: Business end advisorysel'\1ces 438 438 428 10 97.7% 275 210 Infrastructure and planning services Laboratory services Scientificand technological sel'\1ces Legal services Contractors 8 206 8206 8 096 110 98.7% 6 198 5 085 Agencyand support/outsourcedservices 135 135 110 25 81.5% 4 650 285 Entertainment Fleet seNces (including governmentmotor transport) 1 995 1 995 1 995 100.0% 1 291 1 236 Housing lm.entory. Clothing material and accessories 155 142 Inventory. Fam,ing supplies ln\lE!ntory: Food and roodsupplies 5 ln\lE!ntory: Fuel, oil and gas Inventory: Leamer and teacher support material ln\lE!ntory: Materialsand supplies 6 20 lnwntory Medicalsupplies lmientory Medicine Medsas inventoryinterface lnwntory Other supplies Consumable supplies 749 749 690 59 92.1% 694 486 Consumable: Stationery, printing and officesupplies 798 798 770 28 96.5% 630 484 Operating leases 632 632 611 21 96.7% 428 264 Property payments 1 740 1 740 1 725 15 99.1% 731 626 Transport provided: Departmentalacti\tlty 2 959 2 959 2 921 38 98.7% 4 399 4 345 Trawl and subsistence 6 330 6330 6 217 113 98.2% 4 882 4 337 Training and development 978 978 917 61 93.8% 973 688 Operating payments 920 920 868 52 94.3% 888 768 Venues and facilities 388 388 374 14 96.4% 432 407 Rental and hiring 682 682 673 9 98.7% 556 549 Interest and rent on land 81 81 52 29 64.2% 30 21 lnteresl (Ind. interest on unitary pa}'fllenls (PPP)) Rent on land 81 81 52 29 64.2% 30 21 Transfers and subsidies 92 334 -170 92 164 92 155 9 100.0% 97 101 96 236 Pro\/incesand municipalities Pro\/inces Pro't'incial Revenue Funds Pro't'incialagencies and funds Wunicipalities M.micipal bank accounls M.micipal agencies and funds Departmental agencies and accounts 81 415 81 415 81 415 100.0% 83 101 83 101 Social security funds Departmental agencies (non-business entities) 81 415 81 415 81 415 100.0% 83 101 83 101 Higher education institutions Foreign governments and international organisations Public corporations and private enterprises Public corporations Subsidies on products and production (pc) Other transfers to public corporations Private enterprises Subsidies on products and production (pe) Other transfers to privateenterprises Non-profil institutions 10 699 -170 10 529 10 529 100.0% 13 800 12 800 Households 220 220 211 95.9% 200 335 Social benefits 220 220 211 95.9% 200 335 Other lransfersto households Payments for capital assets 5 656 -395 5261 4 848 413 92.1% 4930 374 Buildings and other fixedstructures 4 OOO Buildings Other fixedstructures 4 OOO Machinery and equipment 1 656 -395 1261 1 048 213 83.1% 930 374 Transport equipment Other machinery and equipment 1 656 -395 1 261 1 048 213 83.1% 930 374 Heritage assets 4 OOO 4000 3 800 200 95.0% Specialised military assets Biological assets Land and sub-soil assets Software and other intangible assets Pavment for financial assets 160 781 -565 160 216 156 002 4214 97A% 164 992 150 859 Cata Annual Re ort for 2015/16 Financial Year Subprogramme: 2.1: MANAGEMENT 2015/16 2014/15 Adjusted Shifting of Virement Final Actual Variance Expenditureas Anal Actual Appropriation Funds Appropriation Expenditure %of final Appropriation Expenditure appropriation Economic classlflcatlon R'OOO R'OOO R'OOO R'OOO R'OOO R'OOO % R'OOO R'OOO Current payments 16 146 16 146 15 571 575 96.4% 11 428 7 925 Compensation of employees 1 697 1697 1 373 324 80.9% 1 616 1 270 Salaries and wages 1 481 1481 1 220 261 82.4% 1 408 1136 Social contributions 216 216 153 63 70.8% 208 134 Goods and services 14 368 14 368 14 146 222 98.5% 9 782 6 634 �ministrati'le fees �vertising 33 33 25 8 75.8% 262 259 Minor assets 208 208 171 37 82.2% 997 921 Auditcosts : External 1541 1541 1 540 1 99.9% Bursaries : Employees Catering : Departmental acti\lities 722 722 718 4 99.4% 110 110 CommunicaUon (G&S) 915 915 903 12 98.7% 700 547 Computer services Consultants: Business and ad\lisoryservices 26 26 26 100.0% 70 66 Infrastructure and planning services Laboratoryser. Cata Annual Re ort for 2015/16 Financial Year @) Subproaramme: 2.2: ARTSAND CULTURE 2015/16 2014/15 Adjusted Shiftingof Virement Anal Actual Variance Expenditureas Anal Actual Appropriation Funds Appropriation Expenditure %offinal Appropriation Expenditure annrnnriatlon Economicclautflcation R'OOO R'OOO R'OOO R'OOO R'OOO R'OOO % R'OOO R'OOO Current payments 27 655 27 655 25 014 2 641 90.5% 29 480 28 132 Compensation of employees 17 341 17 341 15 081 2 260 87.0% 19 658 19 129 Salaries and wages 15 190 15 190 13 185 2 005 86.8% 17 418 16 939 Social contributions 2 151 2151 1 896 255 88.1% 2 240 2 190 Goods and se™ces 10 314 10 314 9 933 381 96.3% 9 822 9 003 A::lministratiwfees 60 60 60 100.0% A::lvertising 37 37 36 97.3% 227 226 Mnor assets 57 57 43 14 75.4% 47 18 Auditcosts: E>ciemal Bursaries: Employees 104 104 101 97.1% Catering : Departmental activities 1 421 1421 1 383 38 97.3% 1 483 1 383 Communication (G&S) 118 118 88 30 74.6% 132 55 Computer services Consultants : Business and advisoryservices Infrastructure and planning services Laboratorys ervices Scientific and technological services Legal ser.iices Contractors 2 469 2469 2 431 38 98.5% 1 989 1 882 �encyand support/outsourced services Entertainment Fleet ser.iices (including governmentmotor transport) 81 81 81 100.0% Housing Inventory: Clothing material and accessories 66 57 Inventory: Farming supplies Inventory: Food and food supplies Inventory: Fuel, oil and gas Inventory: Leamer and teacher support material Inventory. Materials and supplies 5 20 Inventory: Medical supplies Inventory. Medicine "'1edsas inwntoryinterface Inventory Other supplies Consumable supplies 284 284 255 29 89.8% 341 274 Consumable: Stationery, printing and office supplies 489 489 471 18 96.3% 315 245 Operating leases 32 32 14 18 43.8% 172 97 Propertypa)fflents 261 261 253 96.9% 31 Transport provided : Departmental activity 1 573 1573 1 554 19 98.8% 2 155 2 149 Traveland subsistence 2 187 2187 2 124 63 97.1% 2 063 1 970 Training and development 481 481 441 40 91.7% 131 79 Operating pa�ents 282 282 239 43 84.8% 356 288 Venues and facilities 119 119 109 10 91.6% 204 198 Rental and hiring 254 254 250 4 98.4% 85 79 Interest and rent on land Interest (lncl. interest on unitarypayments (PPP)) Rent on land Transfers and stmsldles 79 541 79 541 79 541 100.0% 76 258 76 258 Provincesand municipalities Provinces Pro'wincial Revenue Funds Pro'wincial agencies and funds Municipalities Mmicipal bank accounts M.micipal agencies and funds Departmentalagencies and accounts 79 541 79 541 79 541 100.0% 76 258 76 258 Social securityfunds Departmental agencies (non-business entities) 79 541 79 541 79 541 100.0% 78 258 76 258 Higher education institutions Foreign governments and International organisations Public corporations and privateenterprises Public oorporations Subsidies on products and production (pc) Other lransfers to public corporations Privateenterprises Subsidies on products and production (pe) Other transfers to privateenterprises Non-profit instib.Jtions Households Social benefits Other transfers to households Payments for capital assets 525 -90 435 307 128 70.6% 500 145 Buildings and other fixedstructures Buildings Other fixedstructures Machineryand equipment 525 -90 435 307 128 70.6% 500 145 Transport equipment Ottler machineryand equipment 525 -90 435 307 128 70.6% 500 145 Heritage assets Specialised militaryassets Biological assets Land and sub-Soil assets Software and other Intangible assets Payment for financial assets Total 107 721 -90 107 631 104 862 2 769 97.4% 106 238 104 535 Cata Annual Re ort for 2015/16 Financial Year Subprogramme: 2.3: MUSEUM SERVICES 2015/16 2014/15 Adjusted Shifting of Virement Anal Actual Variance Expenditure as Anal Actual Appropriation Funds Appropriation Expenditure %of flnal Appropriation Expenditure appropriation Economic classification R'OOO R'OOO R'OOO R'OOO R'OOO R'OOO % R'OOO R'OOO Current payments 11 156 11 156 10 838 318 97.1% 14 639 11244 Compensation of employees 5 022 5022 4 802 220 95.6% 4602 4 578 Salaries and wages 4 293 4293 4 083 210 95.1% 3951 3 941 Social rontributions 729 729 719 10 98.6% 651 637 Goods and services 6134 6134 6 036 98 98.4% 10 037 6 666 Administrativefees 26 26 18 69.2% Advertising 20 20 15 75.0% 153 152 Minor assets 10 10 90.0% 10 Audit costs: External Bursaries: Employees 37 37 34 91.9% Catering: Departmental activities 764 764 763 1 99.9% 694 694 CommunicaUon (G&S) 15 15 9 6 60.0% 13 12 Computer services Consultants: Business and advisoryservices 10 10 Infrastructure and planning services Laboratory services Scientific and technological services Legal ser.;ces Contractors 1 828 1828 1 796 32 98.2% 3175 2 320 Agencyand support/outsourced ser.;ces 20 20 19 95.0% 2185 40 Entertainment Fleet ser.;ces (including government motor transport) 36 Housing Inventory: Clothing material and accessories 89 85 Inventory. Famiing supplies Inventory: Food and foodsupplies Inventory: Fuel, oil and gas Inventory: Learner and teacher support material Inventory. Mlterialsand supplies lnwntory: r.Aedical supplies Inventory. Medicine Medsas inwntoryinterface Inventory: other supplies Consumable supplies 65 65 57 87.7% 176 75 Consumable: Stationery, printing and officesupplies 210 210 207 98.6% 142 111 OperatinSJ leases Propertypa)'ments 1 062 1062 1 056 99.4% 700 626 Transport provided: Departmental activity 253 253 252 99.6% 1119 1 095 Traveland subsistence 1 291 1291 1 280 11 99.1% 1 051 996 Training and development 43 43 39 4 90.7% 39 27 Operating payments 178 178 172 96.6% 52 41 Venues and facilities 27 27 26 96.3% 42 29 Rental and hiring 285 285 284 99.6% 351 350 Interest and rent on land Interest (Ind. Interest on unitarypa)ments (PPP)) Rent on land Transfers and subsidies 2 299 2299 2299 100.0% 8 700 7700 Provinces and municipalities Provinces Pro\1ncial Revenue Funds Pro\1ncialagencies and funds M.lnicipalities Mmicipal bank accounts M.micipat agencies and funds Departmental agencies and accounts Social securilyfunds Departmental agencies (non-business entJties) Higher education institutions Foreign governmentsand international organisations Public corporations and privateenterprises Public corporations Subsidies on products and production (pc) Other transfersto public corporations Privateenterprises Subsidies on products and production (pe) Other transfersto privateenterprises Non-profit Institutions 2 299 2299 2 299 100.0% 8 700 7700 Households Social benefits other transfers to households Paymentsfor capital assets 105 -110 25 25 2100 17 Buildings and other fixedstructures 2 OOO Buildings other fi)edstructures 2000 Machineryand equipment 105 -80 25 25 100 17 Transport equipment Other machineryand equipment 105 -80 25 25 100 17 Heritageassets Specialised militaryassets Biological assets Land and sub-soil assets Softwareand other intangibleassets Pavment for financial assets Total 13 560 -110 13 480 13 137 343 97.5% 25 439 18 961 Cata Annual Re ort for 2015/16 Financial Year Suboroaramme: 2.4: LANGUAGESERVICES 2015116 2014115 Adjusted Shifting of Virement Rnal Actual Variance Expenditure as Final Actual Appropriation Funds Appropriation Expenditure %of final Appropriation Expenditure appropriation Economic classification R'OOO R'OOO R'OOO R'OOO R'OOO R'OOO % R'OOO R'OOO Current payment& 7 834 7 834 7 576 258 96.7% 7 414 6 948 Compensation of employees 5 003 5003 4 789 214 95.7% 4 752 4 740 Salaries and wages 4 288 4 288 4104 184 95.7% 4128 4106 Social conbibutions 715 715 685 30 95.8% 624 634 Goods and services 2 831 2831 2 787 44 98.4% 2 662 2 208 Administratiw fees 60 60 59 98.3% 3 Advertising 21 7 Minor assets 50 50 50 100.0% 20 16 .Audit costs: External Bursaries: Employees Catering: Departmentalactivities 453 453 453 100.0% 204 179 Communication (G&S) 37 37 29 78.4% 20 12 Computer sel"\.1ces Consultants: Business and advisoryseniices 412 412 402 10 97.6% 195 134 Infrastructure and planning services Laboratoryservices Scientific and technological sel"\.1ces Legal sel"\1ces Contractors 94 94 83 11 88.3% 128 129 Agencyand support/ outsourced services 199 200 Entertainment t Fleet senAces (including gowrnment motor transpor) Housing Inventory: Clothing material and accessories Inventory: Farming supplies Inventory: Food and food supplies Inventory: Fuel, oil and gas Inventory: Leamer and teacher support material Inventory. Materials and supplies Inventory. fledical supplies Inventory. fledicine �dsas inventoryinterface Inventory. Other supplies Consumable supplies 30 30 30 100.0% Consumable: Stationery, printing and office supplies 5 5 5 100.0% 50 40 Operating leases Propertypa)fflents 107 107 107 100.0% Transport provided: Departmentalactivity 336 336 329 7 97.9% 309 304 Traveland subsistence 738 738 736 99.7% 830 593 Training and dewlopment 50 50 50 100.0% 97 47 Operating payments 392 392 390 99.5% 480 439 Venues and facilities 50 50 50 100.0% 106 107 Rental and hiring 14 14 14 100.0% Interest and rent on land Interest (Ind. interest on unitary pa)fflents (PPP)) Rent on land Transfers and subsidies 800 800 800 100.0o/c 2 800 2 800 Provincesand municipalities Proi.Ances Provincial Revenue Funds Provincialagencies and funds M.Jnicipalities Mmicipal bank accounts Mmicipal agencies and funds Departmentalagencies and accounts Social security funds Departmentalagencies (non-business entities) Higher education institutions Foreign gowmments and international organisations Public corporations and privateenterprises Public corporations Subsidies on products and production (pc) other transfers to public corporations Privateenterprises Subsidies on products and production (pe) Other transfers to privateenterprises Non-profit Institutions 800 800 800 100.0% 2800 2 800 Households Social benefits Other transfers to households Payments for capital assets 62 62 30 32 48A't. 60 12 Buildings and other fixed structures Buildings Other fboad structures Machinery and equipment 62 62 30 32 48.4% 60 12 Transport equipment Other machineryand equipment 62 62 30 32 48.4% 60 12 Heritageassets Specialised mllltaryassets Biological assets Land and sub-soil assets Software and other intangible assets Pavment for financial assets Total 8 696 8 696 8 406 290 96.7'¾ 10 274 9 760 Cata Annual Re ort for 2015/16 Financial Year Proaramme 3: LIBRARYARCHIVE AND SERVICES 2015/16 2014/15 Adjusted Shifting of Virement Rnal Actual Variance Expenditure as Final Actual Appropriation Funds Appropriation Expenditure %of f".,al Appropriation Expenditure a---lation R'OOO R'OOO R'OOO R'OOO R'OOO R'OOO % R'OOO R'OOO Sub programme 1 MANAGEMENT 4180 4180 3 571 609 85.4% 10 057 8 032 2 LIBRARYSERVICES 179 942 -70 179 872 158 935 20 937 88.4% 144 545 104 393 3 ARCHIVES 10 361 10 361 9 853 508 95.1% 18 257 14 123 194 483 -70 194 413 172 359 22 054 88.7'¾ 172 859 126 548 Economic classtfication Current payments 111 520 111 520 103 436 8 084 92.8% 116 976 98 158 Compensation of employees 58 202 58 202 56 822 1 380 97.6% 56 611 51 367 Salaries and wages 54 159 54 159 53 167 992 98.2% 52 918 47 853 Social contributions 4 043 4 043 3 655 388 90.4% 3 693 3 514 Goods and services 53 318 53 318 46 614 6 704 87.4% 60 367 46 791 Administratiw fees 172 172 121 51 70.3% 215 121 Adwrtising 1 244 1244 754 490 60.6% 1 838 565 Mnor assets 4 022 4 022 2 631 1 391 65.4% 3 291 2 387 .Auditcosts: E> Cata Annual Re ort for 2015/16 Financial Year Suboroaramme: 3.1: MANAGEMENT 2015/16 2014/15 Adjusted Shiftingof Virement Final Actual Variance Expenditure as Final Actual Appropriation Funds Appropriation Expenditure %offinal Appropriation Expenditure arvvn,viatlon Economic claa&fficalion R'OOO R'OOO R'OOO R'OOO R'OOO R'OOO % R'OOO R'OOO Current payments 3 680 3 680 3187 493 86.6'!. 5498 4 540 Compensation of employees 2 688 2 688 2 293 395 85.3% 4 204 3491 Salaries and wages 2 305 2 305 1 953 352 84.7% 3 811 3 006 Social contributions 383 383 340 43 88.8% 393 485 Goods and services 992 992 894 98 90.1% 1 294 1 049 .Administrativefees .Advertising 80 80 80 100.0% 62 40 Minor assets 5 4 Audit costs: External Bursaries: Emplo}ees Catering: Departmental activities 9 9 100.0% 31 22 Communication (G&S) 20 20 15 75.0% 285 16 Computer sel"Aces Consultants: Business and ad\flsoryservices Infrastructure and planning services Laboratory services Scientificand technological services Legal services Contractors 15 15 13 86.7% Agencyand support/outsourced sen,;ces Entertainment Fleet services (including government motor transport) Housing lnwntory. Clothing material and accessories Inventory: Farming supplies Inventory: Food and food supplies 3 3 Inventory: Fuel, oil and gas Inventory: Leamer and teacher support material Inventory: Materials and supplies 40.0% Inventory: Wedicalsupplies Inventory: Medicine Medsasinventory interface Inventory. Other supplies Consumable supplies 50 50 31 19 62.0% 34 Consumable: Stationery, printing and office supplies 65 65 47 18 72.3% 33 15 Operating leases 55 Propertypa�ents 600 600 573 27 95.5% 490 410 Transport provided: Departmental acti\flty Traveland subsistence 135 135 118 17 87.4% 238 487 Training and de-..elopment 10 10 4 60.0% 52 52 Operating payments 4 Venues and facilities Rental and hiring Interest and rent on land Interest (lncl. interest on unitarypa}'l'Tlents (PPP)) Rent on land Transfers and subsidies 500 500 384 116 76.8% 300 370 Provinces and municipalities Provinces Provincial Revenue Funds Provincial agencies and funds Municipalities M.micipal bank accounts M..micipal agencies and funds Departmental agencies and accounts Social securityfunds Departmentalagencies (non-business entities) Higher education institutions Foreign governments and International organisations Public corporations and privateenterprises Public corporations Subsidies on products and production (pc) Other transfers to public corporations Privateenterprises Subsidies on products and production (pe) Other transfers to private enterprises Non-profit instib.Jtions Households 500 500 384 116 76.8% 300 370 Social benefits 500 500 384 116 76.8% 300 370 Other transfers to households Paymentsfor capital a&Hts 4259 3122 Buildings and ottierfixed structures 4 159 3107 Buildings Other fi>IE!d structures 4159 3107 Machineryand equipment 100 15 Transport equipment Other machineryand equipment 100 15 Heritage assets Specialised military assets Biological assets Land and sub-soil assets Software and other Intangibleassets Paymentfor financial assets Total 4180 4180 3 571 609 85.4% 10 057 8 032 Cata Annual Re ort for 2015/16 Financial Year Subprogramme: 3.2: LIBRARYSERVICES 2015/16 2014/15 Adjusted Shifting of Virement Anal Actual Variance Expenditure as Final Actual Appropriation Funds Appropriation Expenditure %offinal Appropriation Expenditure aooroorlatlon Economicclassification R'OOO R'OOO R'OOO R'OOO R'OOO R'OOO % R'OOO R'OOO Current payments 97 68 3 97 68 3 90 571 7112 92 .7% 93 32 3 79527 Compensation of employees 50 133 50 133 49 457 676 98.7% 45 928 42 761 Salaries and wages 47 212 47 212 46 851 361 99.2% 43 385 40 419 Social contributions 2921 2 921 2 606 315 89.2% 2543 2 342 Goods and seniices 47 550 47 550 41 114 6 436 86.5% 47 395 36 766 Mministrative fees 150 150 106 44 70.7% 200 121 Mvertising 1 164 1164 674 490 57.9% 1 676 426 Minor assets 4 022 4022 2 631 1 391 65.4% 2986 2 319 Auditcosts: External 327 327 Bursaries: Employees 100 100 43 57 43.0% - Catering: Departmental activities 945 945 679 266 71.9% 810 763 Communication (G&S) 413 413 404 9 97.8% 266 235 Computer services 9644 9644 7615 2 029 79.0% 8245 7 633 Consultants: Business and advisoryseniices - Infrastructure and planning services Laboratory services - Scientific and technological services Legal sen..ices - Contractors 1 274 1274 844 430 66.2% 3515 741 Agencyand support/ outsourced services 980 71 Entertainment 6 t Fleet sen..ices (including government motor b'anspor) 1244 1244 1 243 1 99.9% 538 523 Housing - Inventory. Clothing material and accessories 40 40 14 26 35.0% - Inventory. Fanning supplies - Inventory: Food and food supplies Inventory: Fuel, oil and gas Inventory: Leamer and teacher support material Inventory Weterials and supplies 140 140 8 132 5.7% 214 14 Inventory: Medical supplies Inventory Medicine - Medsas Inventory interface - Inventory Other supplies 12 472 12 472 12 120 352 97.2% 12 595 11 986 Consumable supplies 288 288 244 44 84.7% 387 217 Consumable: Stationery, printing and office supplies 455 455 448 7 98.5% 520 474 Operating leases 680 680 639 41 94.0% 180 93 Property pa)'ITlents 9 928 9928 9 757 171 98.3% 8599 7 071 Transport pro\'ided: Departmental activity 240 240 184 56 76.7% 195 125 Travel and subsistence 2621 2 621 2 367 254 90.3% 3513 2 445 Training and dewlopment 574 574 286 288 49.8% 176 79 Operating pa)fflents 652 652 652 100.0% 618 557 Venues and facilities 410 410 62 348 15.1% 438 253 Rental and hiring 94 94 94 100.0% 411 293 Interest and rent on land - Interest (Ind. Interest on unitary pa)lnents (PPP)) Rent on land Transfers and subsidies 29440 29440 29 355 85 99. 7% 13 236 12 656 Provincesand municipalities 28 340 28 340 28 340 100.0% 13 186 12 656 Provinces - Pro\1ncial Revenue Funds Pro\'incial agencies and funds Municipalities 28 340 28 340 28 340 100.0% 13 186 12 656 M.micipal bank accounts M.micipal agencies and funds 28 340 28 340 28 340 100.0% 13 186 12 656 Departmentalagencies and accounts - Social security funds Departmentalagencies (non-business entities) Higher education institutions Foreign gowmments and international organisations Public corporations and private enterprises - Public corporations - Subsidies on products and production (pc) Other transfers to public corporations Private enterprises Subsidies on products and production (pe) Other transfersto privateenterprises Non-profit institutions 1 OOO 1 OOO 1 OOO 100.0% 50 Households 100 100 15 85 15.0% - Social benefits 100 100 15 85 15.0% Other transfers to households Payments for capital assets 52 819 -70 52 749 39009 13740 74.0% 37 986 12 210 Buildings and other fixed structures 42 766 42 766 30 115 12 651 70.4% 28 303 9170 Buildings Other bed structures 42 766 42 766 30 115 12 651 70.4% 28 303 9170 Machinery and equipment 10 053 - -70 9983 8 894 1 089 89.1% 9 683 3 040 Transport equipment 1 670 1670 1 280 390 76.6% 2590 Other machinery and equipment 8 383 -70 8313 7614 699 91.6% 7093 3 040 Heritage assets Specialised militaryassets Biological assets Land and sub-soil assets Software and other intangible assets Pavmentfor financial assets - Total 179 94 2 -70 179872 158 935 20 937 88.4% 144 545 104 393 Cata Annual Re ort for 2015/16 Financial Year SubDroaramme: 3.3: ARCHIVES 2015/16 2014/15 Adjusted Shifting of Virement Final Actual Variance Expenditure as Anal Actual Appropriation Funds Appropriation Expenditure %of fanal Appropriation Expenditure anoroorialion Economic claaatflcation R'OOO R'OOO R'OOO R'OOO R'OOO R'OOO % R'OOO R'OOO Current payments 10 157 10 157 9 678 479 95. 3% 18 157 14091 Compensation of employees 5 381 5 381 5072 309 94.3% 6 479 5115 Salaries and wages 4642 4642 4 363 279 94.0% 5 722 4 428 Social contributions 739 739 709 30 95.9% 757 687 Goods and services 4 776 4776 4 606 170 96.4% 11 678 8 976 Administrativefees 22 22 15 68.2% 15 Advertising 100 99 Minor assets 300 64 Auditcosts : External Bursaries: Employees 60 60 51 85.0% Catering : Departmental activities 225 225 224 99.6% 426 412 Communication (G&S) 5 5 4 80.0% 22 Computer services 5 814 5 814 Consultants: Business and advisoryservices Infrastructure and planning services Laboratorys ervices Scientific and technological services Legal services 1 929 1 929 1 929 100.0% Contractors 651 651 577 74 88.6% 1 565 294 .AQencyandsupport/ outsourcedservices Entertainment Fleet services (including government motor transport) Housing lnv1:1ntory: Clothing material and accessories 20 20 4 16 20.0% Inventory: Fanning supplies Inventory: Food and foodsupplies Inventory: Fuel , oil and gas Inventory: Leamer and teacher support material Inventory: Mlterials and supplies Inventory: Medical supplies Inventory: Wedicine �dsas inwntory interface Inventory: Other supplies Consumable supplies 23 23 13 10 56.5% 60 43 Consumable : Stationery, printing and office supplies 83 83 68 15 81.9% 266 75 Operating leases 200 172 Propertypayments 1 157 1157 1151 99.5% 1 710 1 120 Transport provided: Departmental activity 74 74 70 4 94.6% 243 238 Travel and subsistence 446 446 423 23 94.8% 377 216 Training and development 14 14 14 100.0% 155 21 Operating payments 25 25 24 96.0% 19 Venues and facilities 5 5 100.0% 31 28 Rental and hiring 37 37 34 91.9% 375 375 Interest and rent on land Interest (lncl. interest on unitarypa�ents (PPP)) Rent on land Transfers and subsidies Provinces and municipalities Provinces Pro\fincial Revenue Funds Pro\fincialagencies and funds Municipalities Mmicipal bank accounts M.micipal agencies and funds Departmental agencies and accounts Social securityfunds Departmental agencies (non-business entities) Higher education Institutions Foreign gowmments and international organisations Public corporations and private enterprises Public corporations Subsidies on products and production (pc) Other transfers to public corporations Private enterprises Subsidies on products and production (pe) Other transfers to private enterprises Non-profitinsDtutions Households Social benefits Other transfersto households Payments for capital assets 204 204 175 29 85.8% 100 32 Buildings and ottler fixed structures Buildings Otherfixadstructures Machineryand equipment 204 204 175 29 85.8% 100 32 Transport equipment Other machinery and equipment 204 204 175 29 85.8% 100 32 Heritage assets Specialised militaryassets Biological assets Land and sub-soll assets Software and other intangible assets Pavment for financial assets Total 10 361 10 361 9 853 508 95.1% 18 257 1412 3 Cata Annual Re ort for 2015/16 Financial Year Proaramme 4: RECREATION 2015/16 2014115 Adjusted Shifting of Virement Final Actual Variance Expenditure as Final Actual Appropriation Funds Appropriation Expenditure %of final Appropriation Expenditure appropriation R'OOO R'OOO R'OOO R'OOO R'OOO R'OOO % R'OOO R'OOO Sub programme 1 MANAGEMENT 18 829 18 829 18 467 362 98.1% 26 844 25 630 2 RECREATION 47 521 47 521 46 761 760 98.4% 21 336 16 518 66350 66350 65 228 1122 98.3% 48 180 42 148 Economic classtfication Current payments 63 321 63 321 62368 953 98.5% 45 500 39 482 Compensation of employees 38 171 38 171 37 783 388 99.0% 14 453 13 643 Salaries and wages 31 821 31 821 31 481 340 98.9% 13 578 11 652 Social contributions 6 350 6 350 6 302 48 99.2% 875 1991 Goods and services 25 097 25 097 24 576 521 97.9% 30 997 25 789 Mministrativefees Mwrtising 468 466 Mnor assets 11 11 72.7% 116 87 Aldit cos1s: External Bursaries: Employees Catering: Deparb'l1entalactivities 247 247 246 1 99.6% 180 169 Communication (G&S) 1 743 1 743 1 715 28 98.4% 1916 1906 Computer seNices Consultan1s: Business and advisorysef\4ces Infrastructure and planning seNices Laboratory seNces Scientific and technological services Legal seNices Contractors 1 648 1 648 1 279 369 77.6% 4 323 98 /lgency and support/ outsourced seNices 8 Entertainment Fleet services (including governmenl motor transport) 2 287 2 287 2 287 100.0% 4 366 4 366 Housing lm,enlory: Clothing material and accessories lm,entory: Farming supplies Inventory: Food and food supplies tn\18ntory. Fuel, oil and gas Inventory: Learnerand teacher support material ln\18nl0ry: Materials and supplies 145 145 145 100.0% 72 72 lnwntory: Medical supplies Inventory: Medicine Wedsas in\18ntoryinterface lnwnlory: other supplies Consumable supplies 914 914 895 19 97.9% 133 121 Consumable: Stationery, printing and officesupplies 112 112 87 25 77.7% 69 47 Operating leases 6 841 6841 6 838 3 100.0% 6 470 6 463 Property pa�ents 7 014 7014 7 010 4 99.9% 10 755 10 641 Transport provided: Departmental acti\oity 572 572 561 11 98.1% 422 417 Trawl and subsistence 3 368 3368 3 327 41 96.6% 1606 872 Training and dewlopment 47 47 43 4 91.5% 30 5 Operating payments 111 111 99 12 89.2% Venues and facilities 25 25 24 96.0% 63 52 Rental and hiring 12 12 12 100.0% Interest and rent an land 53 53 44 17.0% 50 50 lnteresl (Ind. interest on unitary paymen1s (PPP)) Rent on land 53 53 44 17.0% 50 50 Transfers and subsidies 2 725 2 725 2 708 17 99.4% 2 500 2 500 Provinces and municipalities Provinces Provincial Rewnue Funds Provincialagencies and funds Mmidpalitles Mmicipal bank accounts Mmicipal agencies and funds Departmental agencies and accounts Social securityfunds Departmental agencies (non-business entities) Higher education institutions Foreign governments and international organisations Public corporations and private enterprises Public corporations Subsidies on productsand production (pc) Other transfersto public corporations Privateenterprises Subsidies on productsand production (pe) Other transfersto privateenterprises Non-profitinstitutions 2 625 2 625 2 625 100.0% 2 500 2 500 Households 100 100 83 17 63.0% Social benefits 100 100 83 17 63.0% other transfers to households Payments for capital assets 304 304 152 152 50. 0% 180 166 Buildings and other fixed structures Buildings Other filG:!d structures Machinery and equipment 304 304 152 152 50.0% 180 166 Transport equipment Other machinery and equipment 304 304 152 152 50.0% 180 166 Heritageassets Specialised military assets Biological assets Land and sub-soil assets Softwareand other intangible assets Paymentfor financial assets 66 350 66350 65 228 1122 98.3% 48 180 42 148 Cata Annual Re ort for 2015/16 Financial Year Subaroaramme:4.1:MANAGEMENT 2015/16 2014/15 Adjusted Shifting of Virement Anal Actual Variance Expenditureas Anal Actual Appropriation Funds Appropriation Expenditure %of final Appropriation Expenditure aoorooriation Economicclassification R"OOO R"OOO R"OOO R'OOO R'OOO R"OOO % R"OOO R'OOO Currant payments 18 525 18 525 18 315 210 98.9% 26 664 25 464 Compensation of emplo)'ees 1482 979 Salaries and wages 1 376 897 Social contributions 106 82 Goods and seNices 18 472 18 472 18 306 166 99.1% 25 132 24 435 A::lministrative fees Mwrtising 436 435 Mnor assets 11 11 8 3 72.7% 112 84 Audit costs: E>d.emal Bursaries: Employees Catering: Departmental acti....tties 43 43 43 100.0% 56 54 CommunlcaUon (G&S) 1 597 1 597 1 572 25 98.4% 1854 1 845 Computer services Consultants: Business and adllisoryservices Infrastructure and planning services Laboratory services Scientific and technological services Legal services Contractors 35 35 35 100 98 Agencyand support/ outsourcedservices Entertainment Fleet services (including governmentmotor transport) 2 287 2 287 2 287 100.0% 4 366 4 366 Housing Inventory: Clothing material and accessories Inventory: Farming supplies Inventory: Food and food supplies Inventory: Fuel, oil and gas Inventory: Leamer and teacher support material Inventory. Materials and supplies 145 145 145 100.0% 72 72 lnwntory. Medical supplies lnwntory: Medicine Medsas inventoryinterface lnwntory: Other supplies Consumable supplies 98 98 79 19 80.6% 42 39 Consumable: Stationery, printing and office supplies 88 88 63 25 71.6% 36 34 Operating leases 6 841 6 841 6 838 3 100.0% 6470 6463 Property payments 7 014 7 014 7 010 4 99.9% 10 755 10 641 Transport pro'f'ided: Departmental activity 70 70 60 10 85.7% 42 41 Traveland subsistence 133 133 108 25 81.2% 718 211 Training and development 36 36 32 4 88.9% 10 Operating pa}fflents 60 60 48 12 80.0% Venues and facilities 2 50.0% 63 52 Rental and hiring 12 12 12 100.0% Interest and rent on land 53 53 9 44 17.0% 50 50 Interest (lncl. interest on unitary payments (PPP)) Rent on land 53 53 9 44 17.0% 50 50 Transfers and subsidies Provincesand municipalities Provinces Provincial Revenue Funds Prollincial agencies and funds Municipalities Mmicipal bank accounts Mmicipal agencies and funds Departmental agencies and accounts Social security funds Depar1mental agencies (non-business entities) Higher education institutions Foreign governments and International organisations Public corporations and private enterprises Public corporations Subsidies on products and production (pc) Other transfers to public corporations Private enterprises Subsidies on products and production (pe) Other transfers to privateenterprises Non-profitinstitutions Households Social benefits Other transfers to households Payments for capital assets 304 304 152 152 50.0% 180 166 Buildings and other fixed structures Buildings Other fimdstructures Machinery and equipment 304 304 152 152 50.0% 180 166 Transport equipment Other machinery and equipment 304 304 152 152 50.0% 180 166 Heritage assets Specialised military assets Biological assets Land and sub-soil assets Softwareand other intangible assets Payment for financial assets Total 18 829 18 829 18 467 362 98.1% 26 844 25 630 Cata Annual Re ort for 2015/16 Financial Year Subprogramme· 4.2: RECREATION 2015/16 2014/15 Adjusted Shiftingof Virement Anal Actual Variance Expenditureas Anal Actual Appropriation Funds Appropriation Expenditure o/,of final Appropriation Expenditure appropriation Economic classification R'OOO R'OOO R'OOO R'OOO R'OOO R'OOO % R'OOO R'OOO Current payments 44 796 44 796 44 053 743 98.3% 18 836 14 018 Compensation of employees 38 171 38 171 37 783 388 99.0% 12 971 12 664 Salaries and wages 31 821 31 821 31 481 340 98.9% 12 202 10 755 Social conbibutions 6 350 6350 6 302 48 99.2% 769 1 909 Goods and sel"'v'ices 6 625 6625 6 270 355 94.6% 5 865 1 354 Administratiwfees Advertising 32 31 Minor assets 4 3 Auditcosts: External Bursaries: Employees Catering: Departmental activities 204 204 203 99.5% 124 115 Communication (G&S) 146 146 143 97.9% 62 61 Computer services Consultants: Business and advisoryser\1ces Infrastructure and planning services Laboratory services Scientific and technological ser\1ces Legal services Contractors 1613 1613 1 279 334 79.3% 4223 Agencyand support/ outsourced services 8 Entertainment Fleet services (including governmentmotor bans port) Housing lnlA!ntory: Clothing material and accessories ln'A:!ntory. Farming supplies Inventory: Food and food supplies Inventory: Fuel, oil and gas Inventory. Leamer and teacher support material Inventory: Materials and supplies ln'A:!ntory. Medical supplies Inventory: Medicine lvledsas lmentory interface Inventory. Other supplies Consumable supplies 816 816 816 100.0% 91 82 Consumable: Stationery, printing and officesupplies 24 24 24 100.0% 33 13 Operating leases Property pa)iments Transport provided: Departmental activity 502 502 501 99.8% 380 376 Travel and subsistence 3 235 3 235 3 219 16 99.5% 888 661 Training and development 11 11 11 100.0% 20 5 Operating pa)fflents 51 51 51 100.0% Venues and facilities 23 23 23 100.0% Rental and hiring Interest and rent on land Interest (lncl. interest on unitarypayments (PPP)) Rent on land Transfers and subsidies 2 725 2725 2 708 17 99.4% 2 500 2 500 Provincesand municipalities Provinces Provincial Revenue Funds Pro\lincial agencies and funds Municipalities M.micipal bank accounts M.micipal agencies and funds Departmental agencies and accounts Social security funds Departmental agencies (non-business entities) Higher education institutions Foreign governments and international organisations Public corporations and private enterprises Public corporations Subsidies on products and production (pc) other lransfers to public corporations Privateenterprises Subsidies on products and production (pe) Other lransfers to privateenterprises Non-profit institutions 2 625 2625 2625 100.0% 2 500 2 500 Households 100 100 83 17 83.0% Social benefits 100 100 83 17 83.0% Other transfer.; to households Payments for capital assets Buildings and other fixedstructures Buildings Other fixedstructures tv1achineryandequipment Transport equipment other machinery and equipment Heritage assets Specialised military assets Biological assets Land and sub-soil assets Softwareand other intangible assets Pavment for financial assets Total 47 521 47 521 46 761 760 98.4% 21 336 16 518 Cata Annual Re ort for 2015/16 Financial Year Programme 5· TRADITIONALAFFAIRS 2015/16 2014/15 Adjusted Shiftingof Virement Anal Actual Variance Expenditure as Final Actual Appropriation Funds Appropriation Expenditure %offinal Appropriation Expenditure al'M'M'Mll"iation R'OOO R'OOO R'OOO R'OOO R'OOO R'OOO % R'OOO R'OOO Sub programme 1 TRADlllONAI. LEADERSHIPSUPPORT 136 809 136 809 123 582 13 227 90.3% 134 600 108 493 136 809 136 809 123 582 13 227 90.3% 134 600 108 493 Economicclassification Current payments 86 673 -150 86 523 83 391 3132 96Ao/c 82 397 81 759 Compensation of employees 71 514 -150 71 364 68 367 2 997 95.8% 70 939 70 610 Salaries and wages 64 562 -150 64 412 61 453 2 959 95.4% 52 444 64 155 Social oontributions 6 952 6952 6 914 38 99.5% 18 495 6455 Goods and services 15 154 15154 15 022 132 99.1% 11 458 11 149 .A(lmlnlstrativefees 4 Pdvertising 40 40 32 8 80.0% 35 8 Mnor assets 31 31 15 16 48.4% 34 19 AJdit costs: External Bursaries : Employees Catering : Departmental activities 572 572 570 99.7% 280 277 Communication (G&S) 603 603 593 10 98.3% 307 8 Computer services 251 Consultants: Business and advisoryseNces 1 547 1547 1 538 9 99.4% 3 046 3 037 Infrastructure and planning services Laboratory services Scientificand technological services Legal services 850 926 Contractors 568 568 557 11 98.1% 56 50 ftgencyand support/outsourced services Entertainment Fleet services (including governmentmotor transport) 3 696 3696 3 696 100.0% 976 1 096 Housing ln-ventory: Clothing material and accessories 20 20 19 95.0% Inventory: Farming supplies lnwntory. Food and food supplies Inventory: Fuel , oil and gas lnwntory: Learner and teacher support material ln\'8ntory: Materialsand supplies 280 280 279 99.6% Inventory: Medical supplies ln-ventory. Medicine fv'edsasinwntoryinterface Inventory: Other supplies Consumable supplies 87 87 74 13 85.1% 100 60 Consumable : Stationery, printing and officesupplies 347 347 341 6 98.3% 256 174 Operating leases 1 553 1 553 1 549 4 99.7% 911 911 Propertypa:Yfflents 450 450 437 13 97.1% 294 240 Transport provided : Departmental actilo'ily 15 15 6 9 40.0% 50 29 Trawl and subsistence 4 223 4 223 4196 27 99.4% 3 929 3 917 Training and development 136 136 136 100.0% 29 Operating payments 700 700 700 100.0% 59 23 Venues and facilities 69 69 67 97.1% 162 52 Rental and hiring 217 217 217 100.0% 80 71 Interest and rent on land 2 40.0% Interest (Ind. interest on unitarypa:Yfflenls (PPP)) Rent on land 40.0% Transfersand subsidies 18 330 150 18 480 18 424 56 99.7% 18 150 17 306 Provincesand municipalities Pro\oinces Provincial Revenue Funds Provincialagencies and funds M.mlcipallties Mmicipal bank accounts Mmicipal agencies and funds Departmental agencies and accounts Social securityfunds Departmentalagencies (non-business entities) Higher education institutions Foreign goi.emmenls and international organisations Public corporations and privateenterprises Public corporations Subsidies on products and production (pc) Other transfersto public corporations Private enterprises Subsidies on products and production (pe) Other transfersto private enterprises Non-profit institutions 17 180 17 180 17 152 28 99.8% 18 OOO 17 050 Households 1150 150 1 300 1 272 28 97.8% 150 256 Social benefits 1150 150 1 300 1 272 28 97.8% 150 256 Other transfersto households Payments for capital assets 31 806 31 806 21 767 10 039 68.4% 34 053 9 428 Buildings and o1her fixedstructures 29 971 29 971 19 953 10 018 66.6% 33 468 9182 Buildings 33 468 9182 Other fixedstructures 29 971 29 971 19 953 10 018 66.6% Machineryand equipment 1 835 1835 1 814 21 98.9% 585 246 Transport equipment 515 515 515 100.0% 35 Other machineryand equipment 1 320 1 320 1 299 21 98.4% 550 246 Heritageassets Specialised military assets Biological assets Land and sub-soil assets Software and other intangible assets Pavment for flnanclal assets 136 809 136 809 123 582 13 227 90.3% 134 600 108 493 Cata Annual Re ort for 2015/16 Financial Year Subprogramme: 5.1: TRADITIONALLEADERS .. P SUPPORT 2015/16 2014/15 Adjusted Shiftingof Virement Final Actual Variance Expenditure as Final Actual Appropriation Funds Appropriation EKpenditure %of final Appropriation Expenditure appror,rlatlon Economicclaaslflcatlon R'OOO R'OOO R'OOO R'OOO R'OOO R'OOO % R'OOO R'OOO Current payments 86 673 -150 86 523 83 391 3132 96A'¾ 82 397 81 759 Compensation of employees 71 514 -150 71 364 68 367 2 997 95.8% 70 939 70 610 Salaries and wages 64 562 -150 64 412 61 453 2 959 95.4% 52 444 64 155 Social conbibutions 6 952 6 952 6 914 38 99.5% 18 495 6 455 Goods and seNices 15 154 15 154 15 022 132 99.1% 11 458 11 149 P{lministratiwfees 4 P{lvertising 40 40 32 8 80.0% 35 8 Minor assets 31 31 15 16 48.4% 34 19 Audit costs: External Bursaries: Employees Catering: Departmental activities 572 572 570 2 99.7% 280 277 Communication (G&S) 603 603 593 10 98.3% 307 8 Computer services 251 Consultants: Business and advisoryservices 1 547 1547 1 538 9 99.4% 3046 3 037 Infrastructure and planning services Laboratory services Scientific and technological services Legal services 850 926 Contractors 568 568 557 11 98.1% 56 50 PQencyand support/ outsourced services Entertainment Fleet seNices (including government motor transport) 3 696 3 696 3 696 100.0% 976 1 096 Housing Inventory Clothing material and accessories 20 20 19 1 95.0% Inventory Farming supplies Inventory Food and foodsupplies Inventory: Fuel, oil and gas Inventory: Leamer and teacher support material Inventory. Materials and supplies 280 280 279 1 99.6% Inventory Medical supplies Inventory Medicine Medsas im.entoryinterface Inventory: Other supplies Consumable supplies 87 87 74 13 85.1% 100 60 Consumable: Stationery, printing and office supplies 347 347 341 6 98.3% 256 174 Operating leases 1 553 1553 1 549 4 99.7% 911 911 Property payments 450 450 437 13 97.1% 294 240 Transport provided: Departmental activity 15 15 6 9 40.0% 50 29 Traveland subsistence 4 223 4223 4196 27 99.4% 3 929 3 917 Training and dewlopment 136 136 136 100.0% 29 Operating pa:,ments 700 700 700 100.0% 59 23 Venues and facilities 69 69 67 2 97.1% 162 52 Rental and hiring 217 217 217 100.0% 80 71 Interest and rent on land 5 - 5 2 3 40.0% Interest (Ind. Interest on unitary payments (PPP)) Rent on land 5 5 2 3 40.0% ·Transfers and stmsidles 18 330 150 18 480 18 424 56 99.7% 18 150 17 306 Provincesand municipalities Provinces Provincial Revenue Funds Provincialagencies and funds Municipalities M.micipal bank accounts M.micipal agencies and funds Departmental agencies and accounts Social security funds Departmental agencies (non-business entities) Higher education institutions Foreign gowmments and international organisations Public corporations and private enterprises Public corporations Subsidies on products and production (pc) Other transfersto public corporations Privateenterprises Subsidies on products and production (pe) Other transfersto privateenterprises Non-profitinstitutions 17 180 17 180 17 152 28 99.8% 18 OOO 17 050 Households 1 150 150 1300 1 272 28 97.8% 150 256 Social benefits 1150 150 1300 1 272 26 97.8% 150 256 Other transfers to households Payments for capital assets 31 806 31 806 21 767 10 039 68.4% 34 053 9 428 Buildings and other fixedstructures 29 971 29 971 19 953 10 018 66.6% 33 468 9182 Buildings 33 468 9182 Other bed structures 29 971 29 971 19 953 10 018 66.6% Machineryand equipment 1 835 1 835 1 814 21 98.9% 585 246 Transport equipment 515 515 515 100.0% 35 Other machinery and equipment 1 320 1320 1 299 21 98.4% 550 246 Heritage assets Specialised militaryassets Biological assets Land and sub-soil assets Software and other intangible assets Paymentfor financial assets Total 136 809 136 809 123 582 13 227 90.3% 134 600 108 493 Cata Annual Re ort for 2015/16 Financial Year NORTH WEST: CULTURE, ARTS AND TRADITIONAL AFFAIRS Notes to the Appropriation Statement Detail of transfersand subsidies as per Appropriation Act (after Virement): Detail of these transactions can be viewed in the note on Transfers and subsidies and Annexure 1 (A-H) to the Annual Financial Statements. 2 Detail of specifically and exclusively appropriated amounts voted (after Virement): Detail of these transactions can be viewed in note 1 (Annual Appropriation) to the Annual Financial Statements. 3 Detall on payments forfinancial assets Detail of these transactions per programme can be viewed in the note to Payments for financial assets to the Annual Financial Statements. 4 Explanations of material variances from Amounts Voted (after virement): Actual Variance Variance as a % Final Expenditure of Final Approp. 4.1 Per programme: Appropriation R'OOO R'OOO R'OOO % Managementan Administration 90 369 87 692 2 677 3 The expenditure is at 97% below the target with 3%. The under-spending is due to sa1angs on vacant positions and payment of SMS pay progressions not yet implemented for2014/15 Financial Year. The payments were only implemented in April 2016. Cultural Affairs 160 216 156 002 4 214 3 The Directorate spent 97% of their budget, which is 3% 01.er the target. The under spending was mainly under compensation of employees due to the moratorium that was placed on all vacant positions. Library& Archives Services 194 413 172 359 22 054 11 Libraries and Archi1es Ser..ces spent 89% of which is 11% below the required target. The Library Conditional Grant also spent 86% in the 4th Quarter which is 14% below target. The underspending is under goods and ser..ces due to acti1ates not implanted, e.g. Maintenance & repairs of projects, official opening of libraries, ebooks, and Provincial lmbizo. Recreation 66 350 65 228 1 122 2 The Directorate spent 98% of their budget which was under by 2%. The 2% per cent was savings from the programme under compensation of employees and goods and ser..ces. Traditional Affairs 136 809 123 582 13 227 10 The Programme spent 90% in Quarter 4, resulting in 10% under spending. The main reason for the under spending in this Programme is under Infrastructure, construction of Traditional Offices. Cata Annual Re ort for 2015/16 Financial Year Variance as a % Final Actual Variance of Final Approp. Per economic classification: Appropriation Expenditure R'OOO R'OOO R'OOO % Current expenditure Compensation of employees 254 579 244 988 9 593 4 Goods and ser.1ces 158 196 149 460 8 736 6 Interest and rent on land 171 71 99 58 Transfersand subsidies Provinces and municipalities 28 340 28 340 Departmental agencies and accounts 81 615 81 567 48 Higher education institutions Public corporations and private enterprises Foreign go-.emments and international organisations Non-profit institutions 31 334 31 306 28 Households 2 589 2197 391 15 Payments for capital assets Buildings and other fixed structures 72 737 50 068 22 669 31 Machinery and equipment 14 194 12 664 1 530 11 Heritage assets 4 OOO 3 800 200 5 Specialised military assets Biological assets Land and subsoil assets Software and other intangible assets Payments for financial assets 402 402 Department spent 93 per cent of the budget which represent under spending of 7 per cent. Under spending is mainly on Building and other Fixed structures and Goods and Ser.1ces, under Traditional Affairs and Conditional grants due to slow implementation of infrastructure by the implementing agent contributed to the under spending in this sub-programme. Variance as a % Final Actual Variance of Final Approp. Per conditional grant Appropriation Expenditure R'OOO R'OOO R'OOO % Libraries Conditional Grant 147 929 127 403 20 526 14 The spending on Conditional Grant is at 86 % below target with 14 %. Slow implementation of infrastructure by the implementing agent contributed to the under spending in this sub-programme. Cata Annual Re ort for 2015/16 Financial Year NORTH WEST: CULTURE, ARTS AND TRADITIONAL AFFAIRS Statement of Financial Performance 2015/16 2014/15 Note R'OOO R'OOO REVENUE Annual appropriation 1 648 157 612 082 Statutory appropriation 2 Departmental re1.enue - J 508 360 NRF Receipts Aid assistance - 1 TOTAL REVENUE - 648 665 612 442 - EXPENDITURE Current expenditure - Compensation of employees - § 244 988 222 341 Goods and seNices - Q 149 460 135 458 Interest and rent on land - z 71 76 Aid assistance - 1 Total current expenditure 394 519 357 875 - Transfers and subsidies Transfers and subsidies � 143 41 129 75 Aid assistance 1 � I � I Total transfers and subsidies 143 410 129 751 Expenditure for capital assets Tangible assets 10 66 53 26 46 � Intangible assets 10 � I I Total expenditure for capital assets 66 532 26 468 Unauthorised expenditure appro1.ed without funding 11 Payments for financial assets § 402 TOTAL EXPENDITURE 604 863 514 094 SURPLUS/(DEFICIT) FOR THE YEAR 43 802 98 348 Reconciliation of Net Surplus/(Deficit) for the year Voted Funds 43 294 97 988 Annual appropriation Conditional grants Departmental re1.enue and NRF Receipts 19 g�508 360 Aid assistance 1 SURPLUS/(DEFICIT) FOR THE YEAR 43 802 98 348 Cata Annual Re ort for 2015/16 Financial Year NORTH WEST: CULTURE, ARTS AND TRADITIONAL AFFAIRS Statement of Financial Position 2015/16 2014/15 Note R'OOO R'OOO ASSETS Current Assets 14 333 105 849 Unauthorised expenditure 11 Cash an cash equivalents 12 13 888 105 804 Other financial assets 13 Prepayments and advances 14 Receivables 15 445 45 Loans 17 Aid assistance prepayments 1 Aid assistance receivable 1 Non-Current Assets 29 204 ln�stments 16 Receivables 15 Loans 17 13 DO TOTAL ASSETS 14 362 106 053 LIABILITIES Current Liabilities 14 362 106 053 Voted funds to be surrendered to the Re�nue Fund 18 14 028 97 988 Departmental re�nue and NRF Receipts to be surrendered to the Re�nue Fund 19 19 22 Bank o�rdraft 2Q Payables 21 315 8 043 Aid assistance repayable 1 Aid assistance unutilised 1 Non-Current Liabilities Payables TOTAL LIABILITIES 14 362 106 053 NET ASSETS Represented by: Capitalisation rese� Reco�rable re�nue Retained funds Revaluation rese�s OD TOTAL Cata Annual Re ort for 2015/16 Financial Year NORTH WEST: CULTURE, ARTS AND TRADITIONAL AFFAIRS Cash Flow Statement 2015/16 2014/15 Note R'OOO R'OOO CASH FLOWS FROM OPERATING ACTIVITIES Receipts 620 547 613 434 Annual appropriated funds recei-.ed 1..1 618 891 612 082 Statutory appropriated funds recei-.ed 2 Departmental re-.enue recei-.ed � 1 595 1 352 Interest recei-.ed 3.3 61 NRF Receipts Aid assistance recei-.ed 1 Net (increase)/ decrease in working capital (7 953) 7 979 Surrendered to Re-.enue Fund (99 647) (15 847) Surrendered to RDP Fund/Donor - Current payments (394 448) (357 799) Interest paid I (71) (76) Payments for financial assets (402) Transfers and subsidies paid (143 410) (129 751) 23 (25 384) 117 940 CASH FLOWS FROM INVESTING ACTIVITIES Payments for capital assets 10 (66 532) (26 468) Proceeds from sale of capital assets 3.4 - {Increase)/ decrease in loans - {Increase)/ decrease in in-.estments - {Increase)/ decrease in other financial assets - Net cash flows from investing activities (66 532) (26 468) CASH FLOWS FROM FINANCING ACTIVITIES Distribution/di\iidend recei-.ed - Increase/ (decrease) in net assets - Increase/ {decrease) in non-current payables - Net cash flows from financing activities - Net increase/ {decrease) in cash and cash equivalents (91 916) 91 472 Cash and cash equivalents at beginning of period I I 105 804 14 332 Unrealised gains and losses within cash and cash equivalents Cash and cash equivalents at end of period 13 888 105 804 Cata Annual Re ort for 2015/16 Financial Year NORTH WEST: CULTlRE, ARTSAN> TRADITIONAL AFFAIRS Notes to the Annual Financial Statements 1.1 Annual Appropriation 2015/16 2014115 Funds not Final Actual Funds requestedl Final Appropriation Appropriation Received notreceived Appropriation Received Programmes R'OOO R'OOO R'OOO R'OOO R'OOO ADMINISTRATION 90369 87 800 2569 91 451 91 451 CU.lURAL AFFAIRS 160 21 6 156500 3 716 164992 164992 LIBRARY AND ARCHIVE SERI/ICES 194413 184241 10 172 172859 172859 RECREATION 66350 66350 48180 48180 1RADITIONAL AFFAIRS 136 809 124000 12809 134600 134600 Total 648157 618891 29266 612 082 612 082 An amoJntd' R :!9, 266wa,; not recei\ed ciJeto projected underspencing, this amount ,.,;11 fbnn pErt ofwhat the Departmentv.111 surrendered to PrO\incial Rel.ent.Je Furd as unspent ft.nds. 2015/16 2014/15 Note R'OOO R'OOO 1.2 Conditional grants** Total grants recei-.ed 118 663 105 439 Pro\4ncial grants included in Total Grants recei\€<1 (** It should be noted that the Conditional grants are included in the amounts per the Final Appropriation in Note 1.1) 2015/16 2014/15 R'OOO R'OOO 2 StatutoryApp ropriation o o Actual Statutory Appropriation receiwd 2015116 2014/15 Note R'OOO R'OOO 3 Departmental Revenue Tax re-.enue Sales of goods and services other than capital assets li 1 033 563 Fines, penalties and forfeits 3.2 Interest, di\4dends and rent on land 3.3 61 Sales of capital assets 3.4 Transactions in financial assets and liabilities 3.5 562 789 Transfer receiwd 3.6 Total re-.enue collected 1 656 1 352 e Less: Own rwnue included in appropriation 1-!l 1 148 992 Departmental revenue collected 508 360 Cata Annual Re ort for 2015/16 Financial Year 2015/16 2014/15 Note R'OOO R'OOO 3.1 Sales of goods and servicesother than capital assets � Sales ofgoods and ser\ices produced by the department 1 033 563 Sales by market establishment Administrati..e fees other sales 1 5 Sales ofscrap, waste and other used current goods D D Total 1 033 563 2015/16 2014/15 Note R'OOO R'OOO 3.2 Fines, penalties and forfeits J Fines Penalties Forfeits Total 2015/16 2014/15 Note R'OOO R'OOO 3.3 Interest, dividends and rent on land J Interest 61 Di1.1dends Rent on land Total 61 2015/16 2014/15 Note R'OOO R'OOO 3.4 Sales of capital assets J Tangible assets Buildings and other fixed structures Machinery and equipment Heritage assets Specialised military assets Land and subsoil assets Biological assets Intangible assets Software Mastheads and publishing titles Patents, licences, copyright, brand names, trademarks Recipes, formulae, prototypes, designs, models Ser1.1ces and operating rights Total OD Cata Annual Re ort for 2015/16 Financial Year @) 2015/16 2014/15 Note R'OOO R'OOO 3.5 Transactions In financial assets and llabllltles .a Loans and advances Receivables 187 12 Forex gain Stale cheques written back Other Receipts including Recowrable Rewnue 375 777 Gains on GFECRA Total 562 789 2015/16 2014/15 Note R'OOO R'OOO 3.6 Transfers received .a Other gowmmental units Higher education institutions Foreign gowrnments International organisations Public corporations and private enterprises Households and non-profit institutions Total 3.7 Cash received not recognised (not Included In the main note) -2015/16 Amount Amount paid to Name of entity received Revenue Fund Balance R'OOO R'OOO R'OOO Total Cash received not recognised (not Included In the main note) - 2014/15 Amount Amount paid to Name of entity received Revenue Fund Balance R'OOO R'OOO R'OOO Total 2015/16 2014/15 Note R'OOO R'OOO Aid Assistance Opening Balance Prior period error As restated Transferred from statement of financial performance Transferred to/from retained funds Paid during the year Closing Balance Cata Annual Re ort for 2015/16 Financial Year 2015/16 2014/15 Note R'OOO R'OOO 4.1 Analysisof balance by source 1 Aid assistance from RDP Aid assistance from other sources CARA Closing Balance 2015/16 2014/15 Note R'OOO R'OOO 4.2 Analysisof balance 1 Aid assistance recei\lable Aid assistance prepayments Aid assistance unutilised Aid assistance repayable Closing balance Aid assistance not requested/not receiwd 4.3 Prior period error Note 2014/15 R'OOO Nature of prior period error Relating to 2014/15 Total prior period errors 2015/16 2014/15 Note R'OOO R'OOO 5 Compensation of Employees 5.1 Salaries and wages Basic salary 169 312 140 039 Performance award 3 564 4 514 SeNice Based 198 427 Compensatiw/circumstantial 2 147 9 015 Periodic payments 112 Other non-pensionable allowances 41 764 45 527 Total 216 985 199 634 The increase in Salaries and Wages was due to the Annual Salary Adjustments and Pay Progression for level 2 to 14, furthermore Traditional Leaders's salaries were adjusted effective from April 2014/15 and remunerated in March 2016. Cata Annual Re ort for 2015/16 Financial Year ,alaries were adjuste 2015/16 2014/15 Note R'OOO R'OOO 5.2 Social Contributions Employer contributions Pension 16 876 14 848 Medical 11 068 7 729 UIF 6 85 Bargaining council 53 45 Official unions and associations Insurance Total 28 003 22 707 Total compensation of employees 244 988 222 341 Awrage number of employees 863 1 140 The reduction of number of employees from 1,140 to 863 was due the expiration of contracts for (EPWP) in March 2015 2015/16 2014/15 Note R'OOO R'OOO 6 Goods and services Administratiw fees 488 204 Adwrtising 1 616 2 330 Minor assets 3 183 3 049 Bursaries (employees) 379 Catering 6 208 6 534 Communication 5 480 4 517 Computer ser.1ces 8 484 13 696 Consultants: Business and advisory ser.1ces 2 359 3 778 Infrastructure and planning ser.1ces Laboratory ser.1ces Scientific and technological ser.1ces Legal ser.1ces 5 304 5244 Contractors 13 691 6 557 Agency and support/ outsourced services 110 737 Entertainment Audit cost - external 6.3 5 762 5 610 Fleet services 9 565 7 233 lnwntory 6.4 12 594 12 798 Consumables 6.5 5 600 3 711 Housing Operating leases 10 111 8 580 Property payments 6.6 22 994 20 909 Rental and hiring 1 042 1 476 Transport provided as part of the departmental activities 4 121 5 439 Trawl and subsistence 6.7 23 040 17 916 Venues and facilities 919 1 280 Training and dewlopment 2 193 1 794 Other operating expenditure 2..6 4 217 2 066 Total 149 460 135 458 Under ln'IA'lntory Item an amount of 12,119 relates to ln'IA'lrntory:Assets for distribution (Library Books and Material) Cata Annual Re ort for 2015/16 Financial Year 2015116 2014/15 Note R'OOO R'OOO 6.1 Minor assets § Tangible assets 3183 3 049 Buildings and other fixed structures Biological assets Heritage assets Machinery and equipment 3183 3049 Transport assets Specialised military assets I I Intangible assets Software Mastheads and publishing titles Patents, licences, copyright, brand names, trademarks Recipes, formulae, prototypes, designs, models Ser.ices and operating rights Total OD3183 3049 Included under the minor assets are Library Books amounting to 192 2015116 2014/15 Note R'OOO R'OOO 6.2 Computer services § SITA computer ser\ices 868 160 External computer ser\ice proliders 7 616 13536 Total 8 484 13 696 2015116 2014/15 Note R'OOO R'OOO 6.3 Audit cost- external § Regularity audits 5 762 5 610 Performance audits ln1.esligations Enlironmental audits Computer audits Total 5 762 5 610 2015116 2014/15 Note R'OOO R'OOO 6.4 Inventory § Clothing material and accessories 38 724 Farming supplies Food and food supplies 4 Fuel, oil and gas 5 Leaming and teaching support material Materials and supplies 437 106 Medical supplies 7 Medicine Medsas in1.entory interface Other supplies 6.4.1 12119 11 952 Total 12 594 12 798 6.4.1 Other Supplies Ammunition and security supplies Assets for distribution 12119 11 952 Machinery and equipment School furniture Sports and recreation Library material Other assets for distribution Other []Q Total 12 119 11 952 Cata Annual Re ort for 2015/16 Financial Year 2015/16 2014/15 Note R'OOO R'OOO 6.5 Consumables 2 Consumable supplies 2 810 1 24 9 Unifonn and clothing 868 235 Household supplies 413 507 Building material and supplies 105 95 Communication accessories 1 IT consumables 195 101 Other consumables 1 229 310 Stationery, printing and office supplies 2 790 2462 Total 5 600 3 711 2015/16 2014/15 Note R'OOO R'OOO 6.6 Property payments 2 Municipal sen.ices 434 456 Property management fees Property maintenance and repairs Other 22 560 20453 Total 22 994 20 909 2015/16 2014/15 Note R'OOO R'OOO 6.7 Travel and subsistence § Local 20 618 17 862 Foreign 2422 54 Total 23 040 17 916 2015116 2014/15 Note R'OOO R'OOO 6.8 Other operating expenditure § Professional bodies, membership and subscription fees 592 499 Resettlement costs 17 53 Other 3 608 1 514 Total 4 217 2066 2015/16 2014/15 Note R'OOO R'OOO 7 Interest and Rent on Land Interest paid 71 76 Rent on land Total 71 76 2015/16 2014/15 Note R'OOO R'OOO 8 Payments for financial assets Material losses through criminal conduct Theft M Other material losses lU Purchase of equity :I I :I Extension of loans for policy purposes Other material losses written off 8.2 Debts written off 8.3 402 Forex losses M Debt take olA'!rs Losses on GFECRA Total 402 Cata Annual Re ort for 2015/16 Financial Year 2015/16 2014/15 Note R'OOO R'OOO 8.1 Other material losses !! Nature of other material losses (Group major categories, but list material items) Incident Disciplinary Steps taken/ Criminal proceedings Total 2015/16 2014/15 Note R'OOO R'OOO 8.2 Other material losses written off !! Nature of losses (Group major categories, but list material items) Total 2015/16 2014/15 Note R'OOO R'OOO 8.3 Debts written off !! Nature of debtswritten off (Group major categories, but list material items: (debt written offrelating to irregular expenditure, debt written offrelating to recoverable revenueand other Irregular expenditure written off Total Recm.erable rewnue written off Total Other debt written off Tax Debt 5 Salary 01.er payment 397 Total 402 Total debt written off 402 2015/16 2014/15 Note R'OOO R'OOO 9 Transfersand Subsidies Pro1.1nces and municipalities 48, 49 28 340 12 655 Departmental agencies and accounts ANNEXURE 1B 81 567 83 291 Higher education institutions ANNEXURE 1C Foreign governments and international organisations ANNEXURE 1E Public corporations and private enterprises ANNEXURE 1D Non-profit institutions ANNEXURE 1F 31 306 32 350 Households ANNEXURE 1G 2197 1 454 Total 143 410 129 750 Cata Annual Re ort for 2015/16 Financial Year Note R'OOO R'OOO 10 Expenditure for capital assets Tangible assets 66 532 26 468 Buildings and other fixed structures il 50 068 21 459 Heritage assets � 3 800 Machinery and equipment � 12 664 5 009 Specialised military assets � Land and subsoil assets il Biological assets � Intangible assets Software Mastheads and publishing titles Patents, licences, copyright, brand names, trademarks Recipes, formulae, prototypes, designs, models Se111ices and operating rights Total OD66 532 26 468 The following amounts ha1.e been included as project costs in Expenditure for capital as�pensation of employees Goods and se111ices Total 10.1 Analysis of funds utilised to acquire capital assets· 2015/16 Voted Funds Aid assistance TOTAL R'OOO R'OOO R'OOO Tangible assets I 66 532 66 532 Buildings and other fixed structures 50 068 50 068 Heritage assets 3 800 3 800 Machinery and equipment 12 664 12 664 Specialised military assets Land and subsoil assets Biological assets 10.2 Analysis of funds utilised to acquire capital assets· 2014/15 Voted Funds Aid assistance TOTAL R'OOO R'OOO R'OOO Tangible assets 26468 26 468 Buildings and other fixed structures 21 459 21459 Helitage assets Machinery and equipment 5 009 5009 Specialised military assets Land and subsoil assets Biological assets Intangible assets Software Mastheads and publishing titles Patents, licences, copyright, brand names, trademarks Recipes, formulae, prototypes, designs, models Se111ices and operating rights Total 26468 D26 468 2015/16 2014/15 10.3 Finance lease expenditure included in Expenditure for capital assets R'OOO R'OOO Tangible assets Buildings and other fixed structures Helitage assets Machinery and equipment Specialised military assets Land and subsoil assets Biological assets Total OD Cata Annual Re ort for 2015/16 Financial Year 2015/16 2014115 Note R'OOO R'OOO 11 Unauthorised Expenditure 11.1 Reconciliation of unauthorised expenditure Opening balance Prior period error As restated Unauthorised expenditure - disco-.ered in the current year (as restated) b@§§! Affi!!Yffl§ e!l!lf!M!O 0¥ �e�ieffi!!ffllb!!iji§le!Yfl! WillicfYfllliililing and written offin the Statement of Financial Performance Current capital Transfers and subsidies Less: Amounts transferred to receivables for reco-.ery Closing balance DD2015/16 2014115 11.2 Analysis of unauthorised expenditure awaiting authorisation per economic classification R'OOO R'OOO Current Capital Transfers and subsidies Total 11.3 Analysis of unauthorised expenditure awaiting authorisation per type R'OOO R'OOO Unauthorised expenditure relating to o-.erspending of the \Ote or a main di'Asion within the \Ote Unauthorised expenditure incurred not in accordance with the purpose of the \Ote or main di'Asion ______Total 11.4 Details of unauthorised expenditure - current year 2015/16 Incident Dlsclpllnary steps taken/criminal proceedings R'OOO Total 11.5 Prior period error Note 2014115 R'OOO Nature of prior period error Relating to 2014/15 Total D 2015/16 2014115 Note R'OOO R'OOO 12 Cash and Cash Equivalents Consolidated Paymaster General Account 13 881 105 794 Cash receipts Disbursements 7 10 Cash on hand lm.estments (Domestic) lm.estments (Foreign) Total 13 888 105 804 Cata Annual Re ort for 2015/16 Financial Year 2015/16 2014115 Note R'OOO R'OOO 13 Other Financial Assets Current Local Total Foreign Total Total Current other flnanclal assets 2015/16 2014115 Note R'OOO R'OOO Non-Current Local Total Total Total Non-Current other financial assets 2015/16 2014115 Note R'OOO R'OOO 14 Prepaymentsand Advances Staffadvances Tral.131 and subsistence Prepayments (Not expensed) 14.2 Advances paid 14J. SOCPEN advances Total 2015/16 2014115 14.1 Advances paid Note R'OOO R'OOO National departments Annex BA Prvincialo departments Annex BA Public entities Annex BA Other institutions Annex BA Total Cata Annual Re ort for 2015/16 Financial Year 2015116 2014115 14.2 Prepayments (Not expensed} R'OOO R'OOO Listed by economic classification Goods and ser.ices Interest and rent on land Transfers and subsidies Capital assets Other Total 2015116 2014115 14.3 Prepayments (Expensed) R'OOO R'OOO Listed by economic classification Goods and ser.ices Interest and rent on land Transfers and subsidies Capital assets Other Total 2015/16 2014115 Current Non-current Total Current Non-current Total Note R'OOO R'OOO R'OOO R'OOO R'OOO R'OOO 15 Receivables Claims recowrable 1hl Trade receiwbles 12..< Recowrable expenditure 15.3 (2) (2) 45 45 Staffdebt 1M Fruitless and wasteful expediture 1M 28 28 Other Debtors .1Q.li 419 29 448 204 204 Total 445 29 474 45 204 249 2015/16 2014115 Note R'OOO R'OOO 15.1 Claims recoverable 12 National departments PrmAncial departments Foreign 901.emments Public entities Private enterprises Higher education institutions Households and non-profit institutions Local gm.ernments Total 2015116 2014115 Note R'OOO R'OOO 15.2 Trade receivables 12 (Group major categories, but list material items) Total 2015116 2014115 Note R'OOO R'OOO 15.3 Recoverable expenditure (disallowance accounts) 12 (Group major categories, but list material items) Salaiy Rewrsal (2) 45 Total (2) 45 A bank recall for an credit 11mount of 2 1o10s done in March 2016 for11 resigned employeH and the salaryrevm-sal on the Per-sal System 1o10s done in April 2016 for a debit amount of 2, ans it 'I-ill clear in the new Financial year. Cata Annual Re ort for 2015/16 Financial Year 2015/16 2014115 Note R'OOO R'OOO 15.4 Staffdebt 1.Q (Group major categories, but list material items) Total 2015/16 2014115 Note R'OOO R'OOO 15.5 Other debtors 1.Q (Group major categories, but list material items) StaffDebts 545 416 Debt Receivable Income (94) (174) Debt Receivable Interest (3) (38) Total 448 204 2015/16 2014115 Note R'OOO R'OOO 15.6 Fruitlessand wasteful expenditure 1.Q Opening balance Less amounts recowred Less amounts written off Transfers from note 32 Fruitless and Wasteful expenditure 28 Interest Total 28 2015/16 2014115 Note R'OOO R'OOO 15.7 Impairment of receivables Estimate of impairment of receivables Total 2015/16 2014115 Note R'OOO R'OOO 16 Investments Non-Current Shares and other equity (List inwstments at cost) Total 2015/16 2014115 Note R'OOO R'OOO Securities other than shares Annex 2A (List inwstments at cost) Total Total non-current 2015/16 2014115 Note R'OOO R'OOO Analysis of non current investments Opening balance Additions in cash Disposals for cash Non-cash mowments Closing balance Cata Annual Re ort for 2015/16 Financial Year 2015/16 2014/15 Note R'OOO R'OOO 16.1 Impairment of Investments Estimate of impairment of invastments Total 2015/16 2014/15 Note R'OOO R'OOO 17 Loans Public corporations Higher education institutions Foreign govamments Private enterprises Non-profit institutions Staffloans Total 2015/16 2014/15 Note R'OOO R'OOO Analysis of Balance Opening balance New Issues Repayments Write-offs Closing balance 2015/16 2014/15 Note R'OOO R'OOO 17.1 Impairment of loans Estimate of impairment of loans Total 2015/16 2014/15 Note R'OOO R'OOO 18 Voted Funds to be Surrendered to the Revenue Fund Opening balance 97 988 14479 Prior period error 18.2 As restated 97 988 14479 Transfer from statement of financial performance (as restated) 43 294 97 988 Add: Unauthorised expenditure forcurrent year 11 Voted funds not requested/not receiwd 1J. (29 266) Transferred to retained revanue to defray excess expenditure (Parliament/Legislatures 13Ml!'e.iring the year (97 988) (14479) Closing balance 14 028 97 988 An amount of 14,028 vJ/1be surrendered to Provincial Revenue Fund afterthe Audit. An amount of 97,988 oospaid during the yearas a surrenderafter the 2014115Audit. 2015/16 2014/15 Note R'OOO R'OOO 18.1 Voted funds/(Excess expenditure) transferred to the retained funds (Parliament/Legislat�s ONLY:, Opening balance Transfer from the statement of financial performance Transfer from Departmental Revanue to defray excess expenditure Closing balance Cata Annual Re ort for 2015/16 Financial Year 18.2 Prior period error Note 2014115 R'OOO Nature of prior period error Relating to 2014/15 Total D 2015/16 2014115 Note R'OOO R'OOO 19 Departmental revenue and NRF Receipts to be surrendered to the Revenue Fund Opening balance 22 38 Prior period error As restated 22 38 Transfer from Statement of Financial Performance (as restated) 508 360 Own re..enue included in appropriation 1 148 992 Transfer from aid assistance Transfer to 1.0ted funds to defray expenditure (Parliament/Legislatures ONLY) Paid during the year (1 659) (1 368) Closing balance 19 22 19.1 Prior period error Note 2014115 R'OOO Nature of prior period error Relating to 2014/15 Total D 2015/16 2014115 Note R'OOO R'OOO 20 Bank Overdraft Consolidated Paymaster General Account Fund requisition account O..erdraft with commercial banks (Local) 0..erdraft with commercial banks (Foreign) Total 2015/16 2014115 Note R'OOO R'OOO 21 Payables - current Amounts owing to other entities Advances recei..ed 211 7 877 Clearing accounts 21.2 315 166 Other payables ru Total 315 8 043 Cata Annual Re ort for 2015/16 Financial Year 2015/16 2014/15 Note R'OOO R'OOO 21.1 Advances received � National departments Annex 88 Provincial departments Annex 88 7 877 Public entities Annex 88 Other institutions Annex 88 Total 7 877 An advance of 7,877 was surrendered to Provincial Revenue Fund during the year. 2015/16 2014/15 Note R'OOO R'OOO 21.2 Clearing accounts � (Identify major categories, but list material amounts) Sal: Garnishee Order 4 Sal:Housing 8 Sal: Income Tax 272 Sal: Medical Aid 15 Sal: Pension Fund 31 150 Total 315 166 The individual amounts w//.'ie cleared in April to the respective lnstiwtions. 7,877 oos an advance receivedfrom Provincial revenue Fund for 2014/15 and oos surrendered during the year. 2015/16 2014/15 Note R'OOO R'OOO 21.3 Other payables � (Identify major categories, but list material amounts) Total 2015116 2014/15 Two to three More than three One to two years years years Total Total Note R'OOO R'OOO R'OOO R'OOO R'OOO 22 Payables - non-current Arrounts ow ing to other entities Advances recei\.ed Other payables Total 2015116 2014/15 Note R'OOO R'OOO 22.1 Advances received 22 National departments Annex 88 Provincial departments Annex 88 Public entities Annex 88 Other institutions Annex 88 Total 2015/16 2014/15 Note R'OOO R'OOO 22.2 Other payables 22 (Identify major categories, but list material amounts) Total Cata Annual Re ort for 2015/16 Financial Year 2015/16 2014/15 Note R'OOO R'OOO 23 Net cash flow available from operating activities Net surplus/(deficit) as per Statement of Financial Performance 43 802 98 348 Add back non cash/cash mo..ements not deemed operating activities (69 186) 19 592 (lncrease)/decrease in receivables- current (225) (42) (lncrease)/decrease in prepayments and advances (Increase )/decrease in other current assets lncrease/(decrease) in payables - current (7 728) 8 021 Proceeds from sale of capital assets Proceeds from sale of in..estments (lncrease)/decrease in other financial assets Expenditure on capital assets 66 532 26 468 Surrenders to Re..enue Fund (99 647) (15 847) Surrenders to RDP Fund/Donor Voted funds not requested/not recei\ed (29 266) Own re..enue included in appropriation 1148 992 Other non-cash items Net cash flow generated by operating activities (25 384) 117 940 2015/16 2014/15 Note R'OOO R'OOO 24 Reconciliation of cash and cash equivalents for cash flow purposes Consolidated Paymaster General account 13 881 105 794 Fund requisition account Cash receipts Disbursements 7 10 Cash on hand Cash with commercial banks (Local) Cash with commercial banks (Foreign) Total 13 888 105 804 2015/16 2014/15 Note R'OOO R'OOO 25 Contingent liabilities and contingent assets 25.1 Contingent liabilities Liable to Nature Motor 1.ehicle guarantees Employees Annex 3A Housing loan guarantees Employees Annex 3A 18 Other guarantees � Claims against the department Annex 38 47 954 48 602 lntergo..ernmental payables (unconfirmed balances) Annex 5 Environmental rehabilitation liability Annex 38 Other Annex 38 Total 47 954 48 620 There �re no additions in the currect yearfor State guarantees. The Department w/1 in the new financial year 2016117 incur Housing loan guantees from Departmental officials to be transferred to CATA in the new year. Under Claims against the Department; there 1W too (2) settlements l.r.o Department vs Tompi Travel and Bivas to the amount of 176. The Department of CATA included as a third partyin a LiabilityClaim from Valour IT for an amount of R 146,000,000. Contingent assets 2015/16 2014/15 Nature of contingent asset Note R'OOO R'OOO Total Cata Annual Re ort for 2015/16 Financial Year 2015/16 2014/15 Note R'OOO R'OOO 26 Commitments Current expenditure Approl.Ed and contracted 17 315 18 59 Appro\Ed but not yet contracted 7 0421 � I 24 357 18 597 Capital Expenditure Approl.Ed and contracted 63 024 76 33 Approl.Ed but not yet contracted 66 755 1 � I 129 779 76 332 Total Commitments 154 136 94 929 Indicate ooethera commitment is forlonger than a year Commitments longer than a year amounts to 66, 755 2015116 2014/15 R'OOO R'OOO 27 Accruals and payables not recognised 27.1 Accruals Listed by economic classification 30 days 30+ days Total Total Goods and sel'\lices 2050 2 050 8 968 Interest and rent on land Transfers and subsidies Capital assets Other Total 2 050 2 050 8 968 2015/16 2014/15 Listed by programme level Note R'OOO R'OOO Management and Administration 1 168 3 736 Cultural Affairs 77 305 Library and Archi\Es Sel'\lices 514 1 209 Recreation 38 Traditional Affairs 291 3 680 Total 2 050 8 968 Material amount under Management & admin relates to the AuditorGeneral's fee. 27.2 Payables not recognised Listed by economic classification 30 days 30+ days Total Total Goods and sel'\lices 1 377 23 1400 Interest and rent on land Transfers and subsidies Capital assets Other Total 1377 23 1400 2015/16 2014/15 Listed by programme level Note R'OOO R'OOO Management and Administration 941 Cultural Affairs 248 Library and Archi\Es Sel'\lices 190 Recreation Traditional Affairs 21 Total 1400 2015116 2014/15 Included in the above totalsare the following: Note R'OOO R'OOO Confirmed balances with departments Annex 5 526 1 663 Annex Confirmed balances with other 901.Emment entities 5 1172 566 Total 1 698 2 229 Cata Annual Re ort for 2015/16 Financial Year 2015/16 2014/15 Note R'OOO R'OOO 28 Employee benefits Lea1.e entitlement 9 013 9 371 Ser\1ce bonus (Thirteenth cheque) 4434 4 320 Performance awards 9 557 7 588 Capped lea1.e commitments 10 043 9 664 other 288 121 Total 33 335 31 064 The negative leave balance to the amount of 58 394 is attributed to the leave accruals of three months i. e Januaryto March 2016. the negative balance vJ/1 automaticallybe reduced by sebsequent leave accruals forthe remaining 9 months of the current leave cycle. Included in other is an amount of 288 for long service av.ards 29 Lease commitments 29.1 Operating leasesexpenditure Buildings and Specialised other fixed Machinery and 2015/16 military assets Land structures equipment Total R'OOO R'OOO R'OOO R'OOO R'OOO Not later than 1 year 164 545 709 Later than 1 year and not later than 5 years Later than fi1.13years Total lease commitments 164 545 709 Buildings and Specialised other fixed Machinery and 2014/15 military assets Land structures equipment Total R'OOO R'OOO R'OOO R'OOO R'OOO Not later than 1 year 3 041 785 3 826 Later than 1 year and not later than 5 years 84 84 Later than fi1.13 years Total lease commitments 3 041 869 3 910 2015/16 2014/15 R'OOO R'OOO Rental earned on sub-leased assets Total 29.2 Finance leasesexpenditure ** Buildings and Specialised other fixed Machinery and 2015/16 military assets Land structures equipment Total R'OOO R'OOO R'OOO R'OOO R'OOO Not later than 1 year Later than 1 year and not later than 5 years Later than fi1.13 years Total lease commitments Buildings and Specialised other fixed Machinery and 2014/15 military assets Land structures equipment Total R'OOO R'OOO R'OOO R'OOO R'OOO Not later than 1 year Later than 1 year and not later than 5 years Later than fi1.13 years Total lease commitments ** This note excludes leases relating to public private partnerships as they are separately disclosed to note no. 35. Cata Annual Re ort for 2015/16 Financial Year 2015/16 2014/15 R'OOO R'OOO Rental earned on sub-leased assets J Total 29.3 Operating lease revenue Buildings and Specialised other fixed Machinery and 2015/16 military assets Land structures equipment Total R'OOO R'OOO R'OOO R'OOO R'OOO Not later than 1 year Later than 1 year and not later than 5 years Later than fi..e years Total operating lease revenue rec,elvable Buildings and Specialised other fixed Machinery and 2014/15 military assets Land structures equipment Total R'OOO R'OOO R'OOO R'OOO R'OOO Not later than 1 year Later than 1 year and not later than 5 years Later than fiw years Total operating lease revenue rec,�ivable 2015/16 2014/15 Note R'OOO R'OOO 30 Accrued departmental revenue Tax rewnue Sales of goods and services other than capital assets Fines, penalties and forfeits Interest, di-..dends and rent on land Sale of capital assets Transactions in financial assets and liabilities Transfers receil,ed Other Total 2015/16 2014/15 Note R'OOO R'OOO 30.1 Analysis of accrued departmental revenue Opening balance Less: Amounts recei\ed Add: Amounts recognised Less: Amounts written-off/rewrsed as irrecowrable Closing balance 2015/16 2014/15 R'OOO R'OOO 30.2 Accrued department revenue written off Nature of losses (Group major categories, but list material items) Total Cata Annual Re ort for 2015/16 Financial Year 2015/16 2014/15 Note R'OOO R'OOO 30.3 lmpainnent of accrued departmental revenue Estimate of impairment of accrued departmental re1.enue Total 2015/16 2014/15 Note R'OOO R'OOO 31 Irregular expenditure 31.1 Reconciliation of irregular expenditure Opening balance 192168 152513 Prior period error As restated 192168 152513 Add: Irregular expenditure - relating to prior year Add: Irregular expenditure - relating to current year 4 315 39 655 Less: Prior year amounts condoned Less: Current year amounts condoned Less: Amounts not condoned and reco1.erable Less: Amounts not condoned and not reco1.erable Irregular expenditure awaiting condonation 196 483 192 168 2015/16 31.2 Details of irregular expenditure - current year R'OOO Incident Disciplinary stepstaken/criminal proceedings Project Management of Libraries Awaiting condonation 4 315 Total 4 315 Cata Annual Re ort for 2015/16 Financial Year 2015/16 31.4 Details of irregular expenditure recoverable (not condoned) R'OOO Incident Condoned by (condoning authority) Total 2015/16 31.5 Details of Irregular expenditure not recoverable (not condoned) R'OOO Incident Not condoned by (condoning authority) Total 2015/16 31.6 Details of irregular expenditure under investigation (not included in the main note) R'OOO Incident Total 31. 7 Prior period error Note 2014/15 R'OOO Nature of prior period error Relating to 2014/15 Total Details 1>f the non-comoliancewhme an institutionwan not reoresented in a bid 2015/16 31.8 committee forcontracts arranged by other institutions R'OOO Incident Total Cata Annual Re ort for 2015/16 Financial Year D1Wff ffl-tl'H a2 l'nitlll!&S ilindN 11..-..1 jl!HilllU. R'DH R'IIH 311 Aac:glldf atlcin o11ru-...1'111-1$11\t!••f191111tun.i Opening balance 227 231 Prior period error As restated 227 231 Fruitless and wasteful expenditure - relating to prior year Fruitless and wasteful expenditure - relating to current year 223 306 Less: Amounts resol\ed (309) (310) Less: Amounts transferred to receivablesfor recm.ery 15.6 (28) Closing balance 113 227 32.2 Analysis of awaiting resolution per economic classification Current 113 227 Capital Transfers and subsidies Total 113 227 32.3 Analysis of Current Year's Fruitless and wasteful expenditure 2015/16 Incident Disciplinary steps taken/criminal proceedings R'OOO Interest on m.erdue account Written-off 63 Interest on 01.erdue account To be tabled at committee 2 Interest on 01.erdue account Referred to recivable for recowry 2 Penalty Written-off 4 Penalty To be tabled at committee 1 No-show fee Written-off 135 No-show fee To be tabled at committee 16 Total 223 Note that receivable amounts, 26 and 2 totalling to 28 will be recowred from the officials. 32.4 Prior period error Note 2014115 R'OOO Nature of prior period error Relating to 2014/15 Total D 2015/16 32.5 Details of fruitless and wasteful expenditure under investigation (not in the main note) R'OOO Incident Total Cata Annual Re ort for 2015/16 Financial Year 2015/16 2014/15 Note R'OOO R'OOO 33 Related party transactions Revenue received Tax re\Enue Sales of goods and services other than capital assets Fines, penalties and forfeits Interest, dilAdends and rent on land Sales of capital assets Transactions in financial assets and liabilities Transfers recei\Ed Total Payments made Goods and services 14 303 12 169 Interest and rent of land Expenditure for capital assets Payments forfinancial assets Transfers 8 100 2 500 Total 22 403 14 669 2015/16 2014/15 Note R'OOO R'OOO Year end balances arising from revenue/payments Receil.ebles from related parties Payables to related parties Total 2015/16 2014/15 Note R'OOO R'OOO Loans to/from related parties Non�nterest bearing loans to/(from) Interest bearing loans to/(from) Total 2015/16 2014/15 Note R'OOO R'OOO Other Guarantees issued/recei\Ed List other contingent liabilities betooen department and related party Total 2015/16 Note R'OOO In kind goods and services provided/received List in kind goods and services betooen department and related party Total List related partyrelationships Mmabana Arts, Culture and Sport Foundation and PACC are DepartmentalAgencies, they receive a grant from the Department. The three Trading Accounts in the Department are DonkenAiet, Noyons and Klein Marico and the department offer financial assistance for their operational costs, e.g Electricity, rates & water. All transactions disclosed represent arms lenghth transaction. Included in Goods & Services, there's an amount of R 8, 314 for compensation of employees at PACC, Klein Marica, Noyons and Donkervliet Recreational Centres. All transactions represent arms lengths transactions Cata Annual Re ort for 2015/16 Financial Year 2015116 2014115 No. of R'OOO R'OOO 34 Key management personnel Individuals Political office bearers (prmide detail below) 1 848 Officials: 1 598 Level 15 to 16 1 440 Level 14 (incl CFO if at a low er 2 1 529 3 325 level) 3 3900 Family members of key management personnel Total 7027 6 613 2015116 2014115 No. of R'OOO R'OOO Individuals Key management personnel (Parllament/Leglslatures) Speaker to Paniamenl/the Legislature Deputy Speaker to Parliament/the Legislature Secretary to Parliament/ the Legislature Deputy Secretary Chief Financial Officer Legal Ad\ Mr Mosiane who was secorded as HOD from the Dept of OOP from Nov 2014 to March 2016 and Mashimb1e who was also seconded from Dept of OOP from July to October 2014 as acting Head of Department and CATA reimbursed OOP costs of the secondments 35 Public Private Parlnership 2015116 2014115 Note R'OOO R'OOO Concession fee received Base fee receivad Variable fee receivad Unitary fee paid nn Fixed component Indexed component ..__,I._I _.:I Analysis of Indexed component Compensation of employees Goods and Ser\ices(excluding lease payments) Operating leases Interest Capital/(Liabilities) - - Tangible rights nn Intangible rights Property Plant and equipment Loans Other OD Prepayments and advances Pre-production obligations Other obligations CJCJ Any guarantees Issued by the department are dlscloa,d In Note 25.1 2015116 2014/15 Note R'OOO R'OOO 36 Impairment (Other than receivables, accrued departmental revenue, loans and investments) Total Cata Annual Re ort for 2015/16 Financial Year 2015/16 2014115 Note R'OOO R'OOO 37 Provisions Ganalaagte Libraryretention fee 191 Lomanyaneng Libraryretention fee 188 Tlokv.eng Libraryretention fee 195 Total 574 37.1 Reconciliation of movement in provisions - 2015/16 Total Provision1 Provision 2 Provision 3 Provision 4 provisions R'OOO R'OOO R'OOO R'OOO R'OOO Opening balance Increase in pro1,1sion 191 188 195 574 Settlement of pro1,1sion Unused amount re\ersed Reimbursement expected trom tn1ra party Change in pro1,1sion due to change in estimation of inputs Closing balance 191 188 195 574 38 Non-adjusting events after reporting date 2015/16 Include an estirrate of the finance,! effect of the subsequent non-adjust.,g events or a staterrant that such an esti1T0te cannot be rrade. R'OOO There were 79 Errployees tranferred fromDeptof Local Governem,t & 1-i.Jrmn Settlermnt to Traditional Affairs A"ograrrrredue to Regonfigurationwhich was doneln 2014 Therewas a pronouncerrent to relocate Recreation A-ograrrrre to Deptof Education and Sport Developrrent effective from 01 April 2016 Total 39 Movable Tangible Capital Assets MOVEMENT IN MOVABLE TANGIBLE CAPITAL ASSETS PER ASSET REGISTER FOR THE YEAR ENDED 31 MARCH 2016 Value Closing Opening balance adjustments Additions Disposals balance R'OOO R'OOO R'OOO R'OOO R'OOO HERITAGE ASSETS 3 800 3 800 Heritage assets 3 800 3 800 I -I MACHINERY AND EQUIPMENT 33 323 .t 12 670 10 778 35 215 Transport assets 13 487 1 795 2 559 12 723 Computer equipment 9 308 3 957 690 12 575 Fumiture and office equipment 5 473 4 657 6 937 3193 Other machinery and equipment 5 055 2 261 592 6 724 SPECIALISED MILITARY ASSETS Specialised military assets -I BIOLOGICAL ASSETS Biological assets Capital Work-in-progress (Effective 1 April 2016) -1 TOTAL MOVABLE TANGIBLE CAPITAL ASSETS 33 323 16 470 14 578 35 215 The difference betv.een the asset registerand the reconciliation is due to an amount of 283 asset under investigation Cata Annual Re ort for 2015/16 Financial Year Movable Tangible Capital Assetsunder investigation Number Value Included in the above total of the movable tangible capital assets per the asset register are assets that are under investigation: R'OOO Heritage assets 283 Machinery and equipment Specialised military assets Biological assets 283 are Cpitala Assets under investigation Additions 39.1 ADDITIONS TO MOVABLE TANGIBLE CAPITAL ASSETS PER ASSET REGISTER FOR THE YEAR ENDED 31 MARCH 2016 (Capital work-in- Received progresscurrent current, not paid costs and (Paid current finance lease year, received Cash Non-cash payments) prior year Total R'OOO R'OOO R'OOO R'OOO R'OOO HERITAGE ASSETS 3 BOO 3 BOO Heritage assets 3 BOO 3 BOO I MACHINERYAND EQUIPMENT 12 670 12 670 Transport assets 1 795 1 795 Computer equipment 3 957 3 957 Furniture and office equipment 4657 4657 Other machinery and equipment 2261 2 261 SPECIALISED MILITARY ASSETS Specialised military assets -I BIOLOGICAL ASSETS Biological assets -I TOTAL ADD1TIC1NS TO MOVABLE TANGIBLE CAPITAL ASSETS 16 470 16 470 Disposals 39.2 DISPOSALS OF MOVABLE TANGIBLE CAPITAL ASSETS PER ASSET REGISTER FOR THE YEAR ENDED 31 MARCH 2016 Non-cash Cash received Sold for cash disposal Total disposals Actual R'OOO R'OOO R'OOO R'OOO HERITAGE ASSETS 3800 3 800 Heritage assets 3800 I 38001 MACHINERYAND EQUIPMENT 10 778 10 778 Transport assets 2 559 2 559 Computer equipment 690 690 Furniture and office equipment 6937 6 937 Other machinery and equipment 592 592 D SPECIALISED MILITARY ASSETS Specialised military assets BIOLOGICAL ASSETS Biological assets TOTAL DISPOSAL OF M01VABLE TANGIBLE CAPITAL ASSETS 14 578 14 578 Cata Annual Re ort for 2015/16 Financial Year 39.3 Movement for 2014/15 MOVEMENT IN MOVABLE TANGIBLE CAPITAL ASSETS PER ASSET REGISTER FOR THE YEAR ENDED 31 MARCH 2015 Prior period Closing Opening balance error Additions Disposals balance R'OOO R'OOO R'OOO R'OOO R'OOO HERITAGE ASSETS Heritage assets -I MACHINERY AND EQUIPMENT 17 949 19 780 4406 33 323 Transport assets 13487 13487 Computer equipment 8127 267 1 1490 9308 Furniture and office equipment 420 8 3483 221 8 5473 Other machinery and equipment 5614 139 698 5055 SPECIALISED MILITARY ASSETS Specialised military assets -I BIOLOGICAL ASSETS Biological assets -I caoital Work-in-progress!Effe ctive 1 Aoril .------, 2016) -I TOTAL MOVABLE TANGIBLE CAPITAL ASSETS 17 949 19 780 4406 33 323 39 .3.1 Prior period error Note 2014/15 R'OOO Nature of priorperiod error Relating to 20 14/1 5 Total D 39.4 Mi nor assets MOVEMENT IN MINOR ASSETS PER THE ASSET REGISTER FOR THE YEAR ENDED 31 MARCH 2016 Specialised Machinery and Biological military assets Intangible assets Heritage assets equipment assets Total R'OOO R'OOO R'OOO R'OOO R'OOO R'OOO Opening balance 12603 12 603 Value adjustments Additions 3544 3544 Disposals 2367 2367 TOTAL MINOR ASSETS 13 780 13 780 Specialised Machinery and Biological military assets Intangible assets Heritage assets equipment assets Total NurT"bero/ R1 mnor assets 2416 2416 Number of ITTnorassetsat cost 2416 2416 TOTAL NUMBER OF MINOR .6.��FT� 4832 4832 Cata Annual Re ort for 2015/16 Financial Year llnor II ber Intangible assets Heritage assets Machinery and equipment (55) Biological assets Included in the minor assets additions are non-cash assets from Puclic Works amounting to 362. (55) are assets under investigation. Minor assets MOVEMENT IN MINOR ASSETS PER THE ASSET REGISTER FOR THE YEAR ENDED 31 MARCH 2015 Specialised Machinery and Biological military assets Intangible assets Heritage assets equipment assets Total R'OOO R'OOO R'OOO R'OOO R'OOO R'OOO Opening balance 11 159 11 159 Prior period error Additions 4 030 4 030 Disposals 2 586 2 586 TOTAL MINOR ASSETS 12 603 12 603 Specialised Machinery and Biological military assets Intangible assets Heritage assets equipment assets Total Nurrberof R1 minor assets Nurrt>erof rrinor assets at cost TOTAL NUMBER OF MINOR ASSETS 39.4.1 Prior period error Note 2014115 R'OOO Nature of prior period error Relating to 2014/15 Total D 39.5 Movable assetswritten off MOVABLE ASSETS WRITTEN OFF FOR THE YEAR ENDED 31 MARCH 2016 Specialised Machinery and Biological military assets Intangible assets Heritage assets equipment assets Total R'OOO R'OOO R'OOO R'OOO R'OOO R'OOO Assets written off TOTAL MOVABLE ASSETS WRITTEN OFF Cata Annual Re ort for 2015/16 Financial Year MOVABLE ASSETS WRITIEN OFF FOR THE YEAR ENDED 31 MARCH 2015 Specialis- ed military Machinery and Biological assets Intangible assets Heritage assets equipment assets Total R'OOO R'OOO R'OOO R'OOO R'OOO R'OOO Assets written off TOTAL II OVABLE ASSETS WRITTEN OFF 40 S42 Movable Capital Assets MAJOR ASSETS SUBJECTED TO TRANSFER IN TERMS OF S42 OF THE PFMA - 31 MARCH 2016 Specialised Machinery and Biological military assets Intangible assets Heritage assets equipment assets Total No of Assets Value of the asset (R'OOO) MINOR ASSETS SUBJECTED TO TRANSFER IN TERMS OF S42 OF THE PFMA - 31 MARCH 2016 Specialised Machinery and Biological military assets Intangible assets Heritage assets equipment assets Total No of Assets Value of the asset (R'OOO) MAJOR ASSETS SUBJECTED TO TRANSFER IN TERMS OF S42 OF THE PFMA - 31 MARCH 2015 Specialised Machinery and Biological military assets Intangible assets Heritage assets equipment assets Total No of Assets Value of the asset (R'OOO) MINOR ASSETS SUBJECTED TO TRANSFER IN TERMS OF S42 OF THE PFMA - 31 MARCH 2015 Specialised Machinery and Biological military assets Intangible assets Heritage assets equipment assets Total No of Assets Value of the asset (R'OOO) 40 Intangible Capital Assets MOVEMENT IN INTANGIBLE CAPITAL ASSETS PER ASSET REGISTER FOR THE YEAR ENDED 31 MARCH 2016 Value Closing Opening balance adjustments Additions Disposals balance R'OOO R'OOO R'OOO R'OOO R'OOO SOFTWARE MASTHEADS AND PUBLISHING TITLES PATENTS, LICE:NCES, COPYRIGHT, BRAND NAMES, TRADEMARKS RECIPl:S, FORMULAE, Pl�OTOTYPES, DESIGNS, MODELS SERVICES AND OPERATING RIGHTS Capital Work-in-progress (Effective 1 April 2016) TOTAL INTANGIBLE CAPITAL ASSETS Cata Annual Re ort for 2015/16 Financial Year Intangible Capital Assets under investigation Number Value Included In the above total of the Intangible capital assets per the asset register are assets that are under Investigation: R'OOO Software Mastheads and publishing titles Patents, licences, copyright, brand names, trademarks Recipes, fonnulae, prototypes, designs, models Services and operating rights 40.1 ADDITIONS TO INTANGIBLE CAPITAL ASSETS PER ASSET REGISTER FOR THE YEAR ENDED 31 MARCH 2016 Received current, not paid (Development (Paid current work-i n1>rogress year, received Cash Non-cash current costs ) prior year Total R'OOO R'OOO R'OOO R'OOO R'OOO SOFTWARE MASTHEADS AND PUBLISHING TITLES PATENTS. LICENCES. COPYRIGHT. BRAND NAMES, TRADEMARKS RECIPES, FORll'IULAE. PROTOTYPES, DESIGNS, MODELS SERVICES AND OPERATING RIGHTS TOTAL ADDITIONS TO IMfANGIBLE CAPITAL ASSETS Disposals 40.2 DISPOSALS OF INTANGIBLE CAPITAL ASSETS PER ASSET REGISTER FOR THE YEAR ENDED 31 MARCH 2016 Non-cash Cash received Sold for cash disposal Total disposals Actual R'OOO R'OOO R'OOO R'OOO SOFTWARE MASTHEADS AND PUBLISHING TITLES PATENTS. LICE:NCES. COPYRIGHT. BRAND NAMES, TRADEMARKS RECIPl:S. FORMULAE, Pl'tOTOTYPES. DESIGNS, MODELS SERVICES AND OPERATING RIGHTS TOTAL DISPOS,AL OF INTANGIBLE CAPITAL ASSETS Cata Annual Re ort for 2015/16 Financial Year @) Movement for 2014/15 40.3 MOVEMENT IN INTANGIBLE CAPITAL ASSETS PER ASSET REGISTER FOR THE YEAR ENDED 31 MARCH 2015 Prior period Closing Opening balance error Additions Disposals balance R'OOO R'OOO R'OOO R'OOO R'OOO SOFTWARE MASTHEADS AND PUBLISHING TITLES PATENTS. LICE:NCES. COPYRIGHT. BRAND NAMES,TRADEMARKS RECIPES, FORMULAE, Pl�OTOTYPES, DESIGNS,MODELS SERVICES AND OPERATING RIGHTS Capital Work-in-progress(Effective 1 April 2016) TOTAL INTANGIBLE CAPITAL ASSETS 40.3.1 Prior period error Note 2014/15 Nature of prior period error Relating to 2014/15 Total D 41 Immovable Tangible Capltal Assets MOVEMENT IN IMMOVABLE TANGIBLE CAPITAL ASSETS PER ASSET REGISTER FOR THE YEAR ENDED 31 MARCH 2016 Value Closing Opening balance adjustments Additions Disposals balance BUILDll�GS AND OTHER FIXED R'OOO R'OOO R'OOO R'OOO R'OOO STRUCTURES 50068 50068 Dwellings Non-residential buildings Other fixed structures L-______50_ _068______,: I D HERITAGE ASSETS Heritage assets -I LAND AND SUBSOIL ASSETS Mlm!!ral and similar non-regonerative resources :I Capital Work-ln-progress(Effective 1 April�------� 2016) TOTAL IMMOW,BLE TAN131BLE CAPITAL ______ASSETS 50068 50068 Cata Annual Re ort for 2015/16 Financial Year (ill) Number Value Included in the above total theof immovable tangiblecapital assetsper the asset register are assetsthat areunder Investigation: R'OOO Buildings and otherfixed structures Heritage assets Land aid subsoil assets Additions 41.1 ADDITIONSTO IMMOVABLE TANGIBLE CAPITAL ASSETS PERASSET REGISTERFOR THE YEAR31 8"JED MARCH2016 (Capitalwork-in- Received progresscurrent current, notpaid costsand (Paid current finance lease year, received Cash Non-cash payments) prior year Total BUILDINGSAND OTHER l'IXBl R'OOO R'OOO R'OOO R'OOO R'OOO STRUCTURES 50 068 50 068 D.l.elIi ngs NoMeSidential buildings Oher fixed structures �--50068�1 D HERITAGEASSETS Heritage assets -I LANDAM> SUBSOIL ASSETS M!Fl@ral aid similar noo-reg1ll16ralil.e resarces TOTALADDITICINS TO IMMOVABLE TANGIBLECAPITAL ASSETS 501168 50068 Disposals 41.2 DISPOSALS OF IMMOVABLE TANGIBLE CAPITAL ASSETS PER ASSET REGISTER FOR THE YEAR ENDED 31 MARCH 2016 Non-cash Cash received Sold for cash disposal Total disposals Actual BUILDINGS ANC> OTHER F'IXED R'OOO R'OOO R'OOO R'OOO STRUCTURES Dwellings Non-residential buildings Other fixed structures D HERITAGE ASSETS Heritage assets LAND AND SUBSOIL ASSETS M!Ri!ral and similar non-regonerati\e resources : I TOTAL DISPOS.A.L OF IMMOVABLE TANGIBLE CAPITAL ASSETS Cata Annual Re ort for 2015/16 Financial Year Movement for 2014/15 41-3 MOVEMB'ff IN IMMOVABLE TANGIBLE CAPITALASSETS PER ASSET REGISTERFOR THE YEARENDED 31 MARCH 2015 Prior period Closing Opening balance error Additions Disposals balance BUILDINGS AND OTHER FIXED R'OOO R'OOO R'OOO R'OOO R'OOO STRUCTURES [),,wllings NorHeSidential buildings Otherfixed structures �--�:ID HERITAGE ASSETS Heritage assets -I LANDAND SUBSOILASSETS Mlfl@raf and similar non-�enerati\8 resources :I CapitalWorl<-in-progress(Effect ive 1 April�------2016) -I TOTAL. IMMOW�BLE TANGIBLE CAPITAL ______ASSETS 41.3.1 Prior period error Note 2014/15 R'OOO Nature of prior period error Relating to 2014/15 Total Immovable assets valued at R1 41.4 IMMOVABLE ASSETS VALUED AT R1 IN THE ASSET REGISTER AS AT 31 MARCH 2016 Buildings and other fixed Land and structures Heritage assets subsoil assets Total R R R R R1 Immovable assets TOTAL Cata Annual Re ort for 2015/16 Financial Year NORTH WE��:: C�TURE, ARJ'S TRAIJ.ITIONALAND AFFAIRS Notes to Annualthe Financial,Statements •• ._.. ..,., J ,. -- .... � STATB1ENT OF COf/aTIOfW. GRANTSRECEIVED n GRANT AW:>aAJIQN $f!a.T 2Q14N'G P) Roll Over$ DOM Olheir r•• M" I P) tu!lnl.nta I Atlusan.nts Avalla'llle r�celvetl �11,y speld (ow:ispendlng} Rew!MM AdI ape,m by Dlv1$1an of departm.ntAmount I Amount .r.partmtJrnl Unarf lllvlslon, of d9pal'lmlJntAmount tMMEOFGRMT �"''"•' I RevenueGrams · I R'OGO I R'CIOO I R'tlOO I R'GOO I R'tlOO I ,I R'GOO I I I I II I C 17833 147929 !T.1403 P) EPWP R'GOO R'GOO - R'IDD R'OOO Llbrary Co nd ltfonal Grant 130 096 118663 205-26- l!05 439 W 446 2628 2432 'd 130096 17833' � ! lA:7929 138663 127403 20526 100067 ""S M" 72.B78 0 ""S N 0 }--I CJl 1,}--I O"\ >-'. � P) � n>-'. P) ,< ('!) P) ""S @ NORTH WEST: CULTURE, ARTS AND TRADITIONAL AFFAIRS Notes to the Annual Financial Statements 49 STATEMENT OF CONDITIONAL GRANTS AND OTHER TRANSFERSTO MUNICIPALITIES GRANT ALLOCATION TRANSFER Division of Roll Overs Adjustments Total Actual Funds Re- Revenue Act Available Transfer Withheld allocations by National Treasury or National NAME OF MUNICIPALITY Deoartment R'OOO R'OOO R'OOO R'OOO R'OOO R'OOO R'OOO MAFIKENG MUNICIPALITY 1800 1800 1800 TSWAING MUNICIPALITY 1660 1660 1660 RATLOU MUNICIPALITY 1750 1750 DITSOBOTLA MUNICIPALITY 1000 1500 2 SOO RAMOTSHERE MOILOA MUNICIPALITY 1000 1000 RUSTEN BURG MUNICIPALITY 2000 2000 MOSES KOTANE MUNICIPALITY 1000 1000 KGETLENG RIVER MUNICIPALITY 1300 1300 MORETELE MUNICIPALITY 1200 1200 BRITS/MADIBENG MUNICIPALITY 1300 1300 TLOKWE MUNICIPALITY 1200 1200 MATLOSANA MUNICIPALITY 1000 1000 VENTERSDORP MUNICIPALITY 1000 1000 MAQUASSI MUNICIPALITY 1000 1000 1000 KAGISANO-MOLOPO MUNICIPALITY 1000 1000 1000 LEKWA-TEEMANE MUNICIPALITY 1000 1000 1000 GREATER TAUNG MUNICIPALITY 1200 1200 1200 MAMUSA MUNICIPALITY 1550 2430 3980 3980 NALEDI MUNICIPALITY 1450 1450 1450 24 410 3930 13 09 0 28 340 National Departments are reminded of the DORA requirements to indicate any re-allocations by the National Treasuryor the transferringdepartment, certifythat all transfers in tenns of this Act l'.ere deposited into the primarybank account of a municipality or, v.here appropriate, into the CPD account of a municipality as 1'.e/1 as indicate the funds utilised for the administration of the receiving officer. Departments are requiredto include a summary of expenditure per conditional grant to aid in the identification of under- I over spending of such unds and to allowthe department to provide an explanation for the variance Cata Annual Re ort for 2015/16 Financial Year NORTHWEST: Annexures to the Annual Financial Statements I II\IIJH•e,Q STATENIBff OF 1cotmlTIONAl GRANR O'DER 'IRANSFBlS il'OMI.NCIPAUlllE:S 1 ] GRANT AU.OCATION .20W1!i n Dl\llslon illf Gil ours I AdJu-rm Ac'fJJIII Re- Amourff. Amoum. %of l!Nvtwn illf P) M" Rev•nue Act 1Pinsfa1r ire:ct!Wtid lly :sp,nt1:1)! a\':illlilllblii Re�Mt P) Munldp111ty ffll!.lnl'clpal fund's spenl I by tnUl'llclpa IJF ,N!Jl\lCIPA1.ITI' C R'MO ln1Q RIii! Hton &'000' no1, K'1HO R'IH % l'llO P) I I 1--' MAFIKEJNG MUNI CIPA.U'N HOO 11100 i 800 670 TSWA.1 NG MUN lC:f PAUlY 1660 1660 1660 360 FtA TUJU MllNlO P:AUTY 1750 11.'iO l75D 750 'd DIHO SOTI..A MUN10 PAUTY 1000 2&10 2350 0 1500 . ""S M" RAMOl'SHEREMOILOA. MUNIOPAlln' 1000 1000 500 RlJSTENBURG MUNICIPALITY 2000 OOO 670 ""S 1\1105E:5' l(OTPIN E IVIUNI CI PA im' lCUl HllllJ aoo N l(Grft.ENGR IVER MUNIQMUT't' 1300 OOO SOO 0 MORilllE MUNICWALITY 1:200 1200 350 }--I CJl BRITS/MAD I 6EI\IG 'MUN IC:I PA ITTY 1300 'UOO 400 1, TJ_OKWIE ICMUI\I I PALJIT'f 12.00 1200 400 }--I MAROSA.NA MUll*ICI fl,i\J.11" 1 COO OOO 116& VWlER5DORP' MUr11c.JPAUTI 1000 1000 :llO >-'. � MAO.UA.S-Sl MUN ICI P)UJTY 1000 1000 451), P) !(AGI � O..MOLOPO MUN,IC:IPA.UTi' 1000 100CI HKIO 580 � n Lf,KWA-T£EMAN £ MUNlaPA.UTI 1000 1000 HOO <100 >-'. GR.tATE!fTAUNG MUNIOPAL!l'f 1200 1200 620 P) ' noo 1--' MAMUSA. MUNIOMLITY 1SSO 1430 3!JOO 3980 1770 ,< NALEDI MUNICI flAllTY 1.450 1450 1490 530 rt) P) ""S TDDII 14410 3'30 l3 lS,34(1 lt,lllii @ NORTH �ES"[: C_U�"fUR� ARTS AN? TiRADrTIC?NALAFFAIRS Ann1e.xures to the Annual Financial Statements ANNEXURE1B STATEMENTOF ·TRANSFERS TO DEP:AR1iMBffALAGENCIES AND ACCOUNTS n P) M" P) TRANSFER AU..CCATION TRANSFER 2014115 uad I RoH Overs I Adjuslments TQtal Actual %of APPfO appr-o,p:rlatlon Avallable Transfe:r Avallalble pria11onAct I funds C P) DEPARTMENil'/AGENCYIACCOUNT tra naferire:d R"OOO R.'000 RI• R'OOO I R'OOO I % I R"OOO Mma:ban a Art, Cul tuire 79541 79541. 79541 1100% 76258 'd ., :.c:..;�- 0 ""S P rovi n ch,1 Arts and Cui ture 3150 (1276), 1874 1874 100% 6843 M" 76 Skills De"Vet op ment Levy 200 200 152 % 190 ""S - - N 1 0 Tot.al 3289:ll (1276) 8165 SlS67 &3291 }--I CJl 1, }--I O'\ >-'. � P) � n>-'. P) ,< rt) P) ""S @ flDUH WEST: CUI. AmTUR&, ARTS 1RADITIDNALAFFAR.S An· nuresto the Annual Financial staten1ents JWBUAE1F SiATSIIENI' OF TRANSEERS TONON.PR£IFITNSllrTUTIONS 11RMSFER AU..OC#illOJ!I � 21141111 A4l,dMI Rall0v4rt. �uantin& T, I Alliual %of Appro- pproprlatlon Alwlable 'Tfilnsfl,r All;allabl p ilankt Ullds NDNftONT mm0NS h fffll INllO % R'1lOO 1'nm!:fors NPl:[l] Nat>loil lSll 1!tO 15(], 100% NPI: Uiltapex 100 100 100 100% NPI: Mol:ls Unrlmited 100 100 l\1PI; Butshele>-Botlhaf� �nts 100 ,.00 NPl:G�li rStrins, 300 300 NPI: T11 s Th t & The ft �t E\IC'MU 300 '.300· Nl'I: FI &sh p ProJticts BOO l Oil NPI: t Total 31006 Cata Annual Re ort for 2015/16 Financial Year NORTH�EST: CULTURE, ARTS AND TRADl1TIONAL AFFAIRS Annexures to the Annual Financial - - . '- l - . Statements._ ANNElCURE1G STATEMENTOF TRANSFERS TO H0US1:tl0LDS n P) M" P) TRANSFERALLOCATION EXPENDITURE 2014115 Adjuded Roll Overs I Adjutilments J'.otal Astual Appro appr,oprlatlon1 AvaJlalbte Transfer alanAct C Act 1,unds P) HOUSEHOLDS transfe1nd R'OOO R'OOO R'OOO R'OOO FfOOO II % R'OOO 'd 0 Tirandel'S ""S M" leave Gratu:ity 1217 1100 2317 1978 85% 1000 1 ""S Bursaries.( No nR Emp I oye es) 404 404 2:9 54% 374, N 0 }--I CJl 1621 1100 2n1 2197 1374, 1, }--I Subsidies O'\ >-'. � P) � n>-'. P) ,< rt) P) 1.621 1.100 2721 2197 1374 ""S ® NORTH WE.ST: CULTURE,, ARTS AND_ TRADrTIONA_L AFFARS Ann:exures to·the Annual FlnanclalStaternents ANtBURE1K STATEMENTOF ACTUAL MClml. Y EXPIKIII\IE PERGRMT n P) L UAY B JUL AUG OCT NOV DEC JAN FEB MAR M" IGRANT11PE APRI SEPT P) I 201S 1015 21'15 2.1)15 2115 Hi 2D115 1015 2015 1016 ING 1116 TOTAL �- � 20' I I I R'UIO no R'DOO lm)O R'oa) tnlOO R'OOII FlOQO R'OOO ROJO R'ODO ROGOll\100 § ComnllllyLJn•y SeNoes C 188:9 6239 7119 62� 7087 14297 13.223 13699 18860 9442. .sm 21015 1Z1403 P)""'""' Gm � 'd 0 Total 1889 6239. 7119 fi,256 70Ir1 14297 13223 13599 18860 9442 am 210:1.S 121403 ""S M" 1 ! o'""S N 0 }--I CJl 1, }--I O'\ >-'.'T1 � P) � n>-'. P)""'""' ,< rt) P) ""S ® NORTH WEST: CW.. TIIJRE, ARTS A!TRAml"IONALAFFAIRS A:mne·Xiures to tileAn11Ua:I Flnanc!lall Statements Afflal.!I! !JA, ,UAlliaMTOf' FUfAMllAL � 11;.'6,QBI ASMil1I R Standil!d 11.Jnl !,, �lrq lbnd lmkj m�) 1!l lB lB ll! .....-X RMilNlk!tll •Qolifl! �B • Hlllll:.11 I;,- lni'l/1'$511'\w , SI lllrc& .-eaiJld l'HOWDia__ � i1 U, ,.,s :me pakh u IR.'Ol!t R'l!III 111:'D-00 l!l'IIDD IM!DII• lll'IIDDI !NIDII IR'OII Cata Annual Re ort for 2015/16 Financial Year NORTH WEST: CULTURE, ARTS AND TRADITIONAL AFFAIRS Annexures to the Annual Financial Statements ANNEX.URE 38 STATEMENT OF CONTINGENT LIABILITIES AS AT 31 MARCH 2016 NATURE OF LIABILITY Opening Liabilities Liabilities Liabilites Closing balance incurred paid/ recoverable balance 1 April 2015 during the cancelled/ (Provide 31 March 2016 year reduced details during the hereunder) vear R'OOO R'OOO R'OOO R'OOO R'OOO Claims againstthe department Breach of contract: Raname vCA TA 40 000 40 000 Breach of contract: Stone Ewrest 704 704 Claim forser..ices rendered: Tompi Trawl v CATA 590 590 Re\1ew application: Baepi vCATA 250 250 Claim for ser..ices rendered: Bivasv CA TA 58 58 Breach of contract : Moratiwa Trading vCATA 7000 7000 Subtotal 48602 648 47 954 Environmental liability Subtotal Other Subtotal TOTAL 48602 648 47 954 ANNEX.URE 38 (continued) STATEMENT OF CONTINGENT LIABILITIES AS AT 31 MARCH 2016 Movement Closing Detalls of llablllty and during the balance Nature of liabilities recoverable recoverablity year 31 March 2016 R'OOO R'OOO R'OOO Total The Departmentsettled Tompi Travel to the amount of 118 and the matter resolved in full. Bivas was settled at the amount of 58and the matter also resolved in full. The total settlement during the year was 176. The Department of CATA is included as a third party in a Liability Claim from Valour IT for an amount of R 146,000,000. Cata Annual Re ort for 2015/16 Financial Year NORTH WEST: CUL TURE11 ARTS AND TRADITIONALAFFAIRS Annexures to the nAn ua,I Financial Statements ANNEXURE4 n� 11 .CLAIMS RICOVBRABL& Cerdilnaad lbla.naii!I 011i,51t.a11dl11J1 Unnonflrmad biillallail eutst ...n.EIJng Total :....;_. --- _-_-.,._-_ 1 -- � C GOVERNMENT EN'IITV 31I03/2011 31/83t2Q1S 31/03#2011 31l03/2015 31103/201& 31/0312915 p.) :-.=;;;===;;-.=-�1;;::;==.: R'OOO WOOD R'OOO R"OOO R'80G R'OOO 'd 0 Human Settille me nt 277 ""S 2n .-t- lnfrastrutture Development 24 24 o'""S NW: Dep,airtment of FEED 17 17 N 318. 318 0 }--I E CJl 01'HER GOVRNIMl:Nrl' l:Niflfl ES 1, }--I O'\ >-'. � p.) � n >-'. lo1al 318 318 p.) i ,< rt) p.) AiI De,p,artmental Olaims ar,e dear,ed as.at 31 f\llan:h 2016.Balance a:s at 31March 2-015 was 2n but was corrected to 238 hence the payment o1f ""S 1 238 pmcessed bythe Departme1ntof Human Settlement and ILm:al' Gov,emment t,a Department of Culture_, Arts and Trac:Htional Affairs. @ NORTH WEST: CULTURE, ARTS AND TRADITIONAL AFFAIRS Annexures to the Annual Financial Statements ANNEXURE5 INTER-GOVERNMENT PAYABLES Confirmed balance Unconfirmed balance Total outstanding outstanding GOVERNMENT ENTITY 3110312016 I 31/03/2015 3110312016 I 3110312015 3110312016 I 31/03/2015 R'OOO I R'OOO R'OOO I R'OOO R'OOO I R'OOO DEPARTMENTS Current National Department of Justice 38 1154 38 1154 NW: Community Safety and Transport 482 509 482 509 NW: Local Government & Human Settlement 4 4 National Department of Energy 2 2 Subtotal 526 1663 526 1663 Non-current Subtotal Total Departments 526 1663 526 1663 OTHER GOVERNMENT ENTITY Current The Government Printing Works 3 3 Auditor General 1162 52 5 1162 52 5 National School Of Government 10 38 10 38 Subtotal 1172 566 1172 566 Non-current Subtotal Total Other Government Entities 1172 566 1172 566 TOTAL INTERGOVERNMENTAL 1698 2229 1698 2229 Note: The opening balance for National Department of Justice, Transport, The Government Printing Works, Auditor General & National School of Govt was paid during the 2015/16 financial year. Cata Annual Re ort for 2015/16 Financial Year NOi��,� ���T� gULT 'URI;, �R!S.. AN_D TRADITI_O�i:..J\. .FFAIRS Anne.x.ures to 'the Annual Financial Statements ANNEXI.IRE6 .., -. ..., .... _,... .., IWsrroRV 2015116 2014115 n Quantity R"OOO Quantity R'OOO P) 11 · I i • I M" . �n�ntory � P) �- :- �' - • OpenilJI balance 742904. 181551 ! 688 406 175 599 Addl(Less): Adjustmems topl'li:oryearbalances C C P) Add: AddlUOnsJPurdhBSes -Cash 64 794 12 120 54499 i 1 952 Add: Adl'.IHons ..Nan-cash � 'd {Less):1 Disi;,osals 0 ""S (Less): lssues M" l Add/(Less): .Adjustmems o'""S N Qlosi:ng ba1ance 807698 199671 742.904 1B7551 0 }--I CJl 1, }--I O'\ An amount of 80 ,relates. ito the purchas,e of Library Toy furniture and library Books amounts to 1i2 040.. >-'. � P) � n>-'. P)""'""' ,< rt) P) ""S ® NORTH WEST: CULTURE, ARTS1 ANDlRADlnONALAFFAIRS Annaxuras. to theAnnualFlnanclal StatBmants. OIJ�Ywr 09,....d ca.,,.1...... Aamta R'(III KW1I IIIUMEAHEilt -- -- Hi!lltBgw.!11�1$1 .----:-:· ---g:-....� ... -----, , IUOINER'lfEilUIPMBn' ..,., - 'lnlnspolft asset., �puteretJ.ll� FumlWre uni gfilke equipment Cllll!rmlldllneuven d equrpment D ,______,ID &FlilCMLl&ID •urARY.uana :8p!ulB!lllad1mllhuy � �------�·�'---·�I . I BIil.DiGS .,., OTHl!RJOO!!DSTIIIJCIUm& IJWII . ! fllon-midontlll bulldhls I adNrflllld muttu111s I UHi Am$IIBSDILA88EIS � l\llllilnll ft st11nll'IIOIHUtll.lfl1twt NSOUn:H OOIPlffl!R $0RW'AIE _O:!m�� IIASTIRll$AIG Pl,Rl9HS,IQ11n&ill �-1�111� I ._[ ____. PAlllfflJ. LICliiNCD,CDPl'RlGII[, IMlmNMi&ri Pet9rQ,-�0opy,wt,l'llurv,8*11U8,� ....I __ _ _. IIECIPES, FGAlilaAE. PRQICDPES.DG!IIGH!I. MOEJaa Reolpe!!I, � pi.1dy,pee. E&tjl1111,IIDlals_ mmcm .,.,OPll!RATBi RIGHI& SM\iillll$ Oilo,pl(il!III"'liP . I 1UTAL ___53 _. 868_... · ___ ra_ag--",. ___w ·_ 192._·_ An.lltl"ll:lU! l 111R 1!,&00i! ftl' al!ltlri!JtLiMal JEl Mllil!� Slue, \\lftS li'>;:u�M Ctl!1?!f't! ye;rc ;:i/J,tliblon:;llr:'ld FQll Cata Annual Re ort for 2015/16 Financial Year Plidrpo liil!d ·c...on1Y.a C 111d ,l!Iflll!I Cllipbl W. A!l!l!is Rt- IBITM,2· Helftapali'lie.k - I IIIACHtiER!i' Alm� Transport m Comilutll'Al!uir,fflllffl r;umltuM a1111 offlr.a uipmam Ollwmadl!ll!M'Y l!ll'ld&qlllpment ..__.______ID - I BICIUIGICALJJtt.SIETS fllalQgl'ul �- . i 6llll..lllllG9 AtllOTHERNIC.ED:!irRU'C'n.!RES Dwi!I � N-sldan al buildin,p: 456 Otlwfilrad "l'lldiH'ttC ____�_: _-...I ______:_:______1 I :� I Lind 11 . I COIPUT!II.SOFIYtl'AM! eoo..ur8 . I � AN) lllELISHIG'lllllSi Ml!iihealh and�1llle!I . I PATENTS. Ucsa:.B. CQP'l!IIGIIT. f>allem'., �s. � Elrfll . I RB'.:FB., FORa.lUE.IPROTOIVPES.� lltXll!U � _ 1, lbmUM. JI , dtd!Jis.m · . I samtw Nl:I OPDl!iillttGflGtfflii SENll!8llllll�� . I l.� '1"1721 Cata Annual Re ort for 2015/16 Financial Year TRADING ENTITIES AU DIITO lil-G ENE JI.AL Alldiling lo build public confidence SO UTH AF RICA Report of the auditor-general to the North West provincial legislature on Klein Marico Recreation Centre Report on the financial statements Introduction 1. I have audited the financial statements of the Klein Marica Recreation Centre set out on pages 190 to 216, which comprise the statement of financial position as at 31 March 2016, 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, comprising a summary of significant accounting policies and other explanatory information. Accounting officer'sresponsibility for the financialstatements 2. The accounting officer is responsible for the preparation and fair presentation of these financial statements in accordance with the South African Standards of Generally Recognised Accounting Practice {SA standards of GRAP) and the requirements of the Public Finance Management Act of South Africa, 1999 (Act No. 1 of 1999) (PFMA) and for such internal control as the accounting officerdetermines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. Auditor-general's responsibility 3. My responsibility is to express an opinion on these financial statements based on my audit. I conducted my audit in accordance with International Standards on Auditing. Those standards require that I comply with ethical requirements, and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. 4. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgement, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectivenessof the entity's internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. 5. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my qualified audit opinion. Cata Annual Re ort for 2015/16 Financial Year @Q) Irregular expenditure 12. I was unable to obtain sufficientappropriate audit evidence for irregular expenditure in the current and prior years had been properly accounted for, due to the status of the irregular expenditure register. I was unable to confirm the irregular expenditure by alternative means. Consequently, I was unable to determine whether any adjustment to irregular expenditure of R13 080 874 (2015: R9 840 518) disclosed in note 21 to the financial statements was necessary. Qualifiedopinion 13. In my opinion, except for the effectsof the matters described in the basis for qualified opinion paragraphs, the financial statements present fairly, in all material respects, the financial position of the Klein Marica Recreation Centre as at 31 March 2016 and its financial performance and cash flows for the year then ended, in accordance with SA standards of GRAP and the requirements of the PFMA. Emphasis of matter 14. I draw attention to the matter below. My opinion is not modified in respect of this matter. Restatement of corresponding figures 15. As disclosed in note 15 to the financial statements, the corresponding figures for 31 March 2015 have been restated as a result of an error discovered during 2015-16 in the financial statements of the Klein Marica Recreation Centre at, and for the year ended, 31 March 2015. Additional matter 16. I draw attention to the matters below. My opinion is not modified in respect of this matter. Unaudited supplementary schedules 17. The supplementary information set out on pages XXto XXdoes not formpart of the financial statements and is presented as additional information. I have not audited these schedules and accordingly I do not express an opinion thereon. Report on other legal and regulatory requirements 18. 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 findings on the reported performance information against predetermined objectives for selected programmes presented in the annual performance report, compliance with legislation and internal control. The objective of my tests was to identify reportable findings as described under each subheading but not to gather evidence to express assurance on these matters. Accordingly, I do not express an opinion or conclusion on these matters. Predetermined objectives 19. I am unable to report on the usefulness and reliability of the performanceinformation, as the annual performance report of the entity was not prepared as required by section 40(3)(a) of the PFMA. Compliance with legislation 20. I performed procedures to obtain evidence that the trading entity had complied with applicable legislation regarding financial matters, financial management and other related matters. My findings on material compliance with specific matters in key legislation, as set out in the general notice issued in terms of the PAA, are as follows: Cata Annual Re ort for 2015/16 Financial Year Basis for qualifiedopinion Property, plant and equipment 6. I was unable to obtain sufficient appropriate audit evidence for property, plant and equipment as the trading entity did not have an adequate system to maintain records of its assets. I was unable to confirm the property, plant and equipment by alternative means. Consequently, I was unable to determine whether any adjustments relating to propery,t plant and equipment of R1 797 069 (2015: R2 215 559) in the financial statements was necessary. Biological assets 7. The entity did not disclose assets as property, plant and equipment in accordance with GRAP 17 Property, plant and equipment. The assets which are not used in an agricultural activity are incorrectly disclosed as biological assets in terms of GRAP 27, Agriculture. Consequently, biological assets are overstated by R1 017 484 and property plant and equipment are understated by the same amount. 8. During 2015, I was unable to obtain sufficient appropriate audit evidence for biological assets as the entity did not have an adequate system to maintain records of its assets. I was unable to determine whether any adjustment to biological assets of R857 511 was necessary. My audit opinion on the financial statements for the period ended 30 June 2015 was modified accordingly. I was still unable to confirm this balance by alternate means. Consequently, my opinion on the current period's financial statements is also modified because of the possible effectof this matter on the comparability of the current period's figures. Receivables from exchange transactions 9. During 2015, I was unable to obtain sufficient appropriate audit evidence for receivables from exchange transactions or bad debts written off as the entity did not have an adequate system to maintain records of its trade and other receivables. I was unable to determine whether any adjustment to receivables from exchange transactions of R146 340was necessary. My audit opinion on the financial statements for the period ended 30 June 2015was modified accordingly. I was still unable to confirm this balance by alternate means. Consequently, my opinion on the current period's financial statements is also modified because of the possible effectof this matter on the comparability of the current period's figures. Payables from exchange transactions 10. During 2015, I was unable to obtain sufficient appropriate audit evidence for payables from exchange transactions as the entity did not have an adequate system to maintain records of its trade and other payables. I was unable to determine whether any adjustment to payables from exchange transactions of R 172 77 4 was necessary. My audit opinion on the financial statements for the period ended 30 June 2015 was modified accordingly. I was still unable to confirm this balance by alternate means. Consequently, my opinion on the current period's financial statements is also modified because of the possible effect of this matter on the comparability of the current period's figures. Expenditure 11. I was unable to obtain sufficientappropriate audit evidence that expenditure for the current and prior year had been properly accounted for, due to the status of the accounting records. I was unable to confirm the expenditure by alternative means. Consequently, I was unable to determine whether any adjustment to total expenditure of R10 994 123 (2015: R11 747 303) in the financial statements was necessary. Cata Annual Re ort for 2015/16 Financial Year Annual financialstatements and annual report 21. The financial statements submitted for auditing were not supported by full and proper records as required by section 40(1)(a) and (b) of the PFMA. Material misstatements identified by the auditors in the submitted financial statements were not adequately corrected, which resulted in the financial statements receiving a qualified audit opinion. Revenue management 22. Effective and appropriate steps were not taken to collect all money due, as required by section 38(1)(c)(i) of the PFMA and Treasury Regulations 11.2.1, 15.10.1.2(a) and 15.10.1.2(e). Procurement and contract management 23. Sufficient appropriate audit evidence could not be obtained that all quotations were awarded in accordance with the legislative requirements as the trading entity did not have an adequate system to maintain records of its expenditure. Expenditure management 24. Effective steps were not taken to prevent irregular expenditure as required by section 38(1)(c)(ii) of the PFMA and Treasury Regulation 9.1.1. The full extent of the irregular expenditure could not be quantified as indicated in the basis forqualification paragraph. 25. Effective internal controls were not in place for payment approval and processing, as required by Treasury Regulation 8.1.1. Internal control 26. I considered internal control relevant to my audit of the financial statements the annual performancereport and compliance with legislation. The matters reported below are limited to the significant internal control deficiencies that resulted in the basis for qualified opinion, the findings on the annual performance report and the findings on compliance with legislation included in this report. Leadership 27. There is a lack of oversight of the affairs of the trading entity in areas of financial reporting, performance reporting and compliance with legislation resulting in the incurrence of irregular expenditure, financial statements that do not fully comply with the applicable accounting framework and the trading entity not preparing a performance report. Financial and performancemanagement 28. The trading entity does not have sufficient capacity to prepare its financial statements and performance reports and to enable it to monitor compliance with legislation and internal controls. Governance 29. There is no oversight in the form of internal audit and an audit committee to assess the entity's controls over financial accounting for expenditure, property plant and equipment and biological assets as well as performancemanagement and compliance with legislation. There is also no internal audit to assess the trading entity's supply chain management process to prevent the incurrence of irregular expenditure. Rusten burg 31 July 2016 AIJOll1'0R GljM aa1 SOUIII All'AIC A Cata Annual Re ort for 2015/16 Financial Year cata Department: Culture, Arts and Traditional Affairs North West Provincial Government REPUBLIC OF SOUTH AFRICA Klein Marico Recreation Centre Financial statements for the year ended 31 March 2016 Cata Annual Re ort for 2015/16 Financial Year @D Klein Marico Recreation Centre Financial Statements for the year ended 31 March 2016 General Information Country of incorporation and domicile South Africa Nature of business and principal activities Recreation and conferencing facilities to the public Accounting Officer (HOD) Mrs S.R. Bapela Executive Authority Honourable MEG O.R. Mochware Postal address Private Bag X 1400 Zeerust 2865 Bankers ABSABank Auditors Auditor General of South Africa Chief Financial Officer Mrs H. Moller Cata Annual Re ort for 2015/16 Financial Year � Klein Marico Recreation Centre Financial Statements for the year ended 31 March 2016 Index The reports and statements set out below comprise the financial statements presented to the provincial legislature: Index Page Accounting Officer's Responsibilities and Approval Accounting Officer's Report Statement of Financial Position Statement of Financial Performance Statement of Changes in Net Assets Cash Flow Statement Accounting Policies Notes to the Financial Statements Cata Annual Re ort for 2015/16 Financial Year Klein Marico Recreation Centre Financial Statements for the year ended 31 March 2016 Accounting Officer's Responsibilities and Approval The Accounting Officer is required by the Public Finance Management Act (Act 1 of 1999), to maintain adequate accounting records and is responsible for the content and integrity of the financial statements and related financial information included in this report. It is the responsibility of the Accounting Officer to ensure that the 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 financial statements and was given unrestricted access to all financial records and related data. The 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 financial statements are based upon appropriate accounting policies consistently applied and supported by reasonable and prudent judgements and estimates. The Accounting Officer acknowledges that she is 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 Accounting Officer to meet these responsibilities, the Accounting Officer 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 Accounting Officer is 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 financial statements. However, any system of internal financial control can provide only reasonable, and not absolute, assurance against material misstatement or deficit. The Accounting Officer has reviewed the entity's cash flow forecast for the year to 31 March 2017 and, in the light of this review and the current financial position, she is satisfied that the entity has or has access to adequate resources to continue in operational existence for the foreseeable future. The financial statements set out on pages 4 to 26, which have been prepared on the going concern basis, were approved by the Accounting Officer on 31 May 2016 and were signed on its behalf by: Accounting Officer (HOD) Cata Annual Re ort for 2015/16 Financial Year Klein Marico Recreation Centre Financial Statements for the year ended 31 March 2016 Accounting Officer's Report The Accounting Officer submits his report for the year ended 31 March 2016. 1. Review of activities Main business and operations The entity is engaged in providing recreation facilities to the public and operates principally in the North West Province in South Africa. The operating results and state of affairs of the entity are fully set out in the attached financial statements and do not in our opinion require any further comment. Net deficit of the entity was R 370 208 (2015: surplus R 415 069). 2. Going concern We draw attention to the fact that at 31 March 2016, the entity had accumulated surplus of R 3 416 764 and that the entity's total assets exceed its liabilities by R 3 416 764. The financial statements have been prepared on the basis of accounting policies applicable to a going concern. This basispresumes 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 ability of the entity to continue as a going concern is dependent on a number of factors. The most significant of these isthat the Accounting Officer continue to procure funding from its controlling department for the ongoing operations for the foreseeable future. 3. Subsequent events The Accounting Officer is not aware of any matter or circumstance arising since the end of the financial year that needs to be adjusted. 4. Controlling entity The entity's controlling entity is The Department of Culture, Arts and Traditional Affairs, North West Province. 5. Auditors Auditor General of South Africa will continue in office for the next financial period. Cata Annual Re ort for 2015/16 Financial Year Statement of Financial Position as at 31 March 2016 Figures in Rand Note(s) 2016 2015 Restated* Assets Current Assets Cash and cash equivalents 3 668 183 710 758 Receivables from exchange transactions (increase)/ decrease 4 146 340 Inventories (increase)/ decrease 5 27 614 17 900 695 797 874 998 Non-Current Assets Biological assets 6 1 017 484 857 511 Property, plant and equipment 7 1 797 069 2 215 559 Intangible assets 8 8 521 11 677 2 823 074 3 084 747 Total Assets 3 518 871 3 959 745 Liabilities Current Liabilities Payables from exchange transactions {decrease)/ increase 9 102 106 172 774 Total Liabilities 102 106 172 774 Net Assets 3 416 765 3 786 971 Accumulated surplus 3 416 764 3 786 972 Statement of Financial Performance Figures in Rand Note(s) 2016 2015 Restated* Revenue Revenue from exchange transactions Sale of goods 2 932 740 4 253 551 Other income 49 525 15 OOO Total revenue from exchange transactions 2 982 265 4 268 551 Revenue from non-exchange transactions Transfer revenue Government grants & subsidies 7 295 871 7 436 703 Total revenue 10 10 278 136 11 705 254 Expenditure Employee related costs 11 (5 588 834) (5 708 237) Depreciation and amortisation (520 032) (492 872) Impairment loss (191 782) Debt impairment (32 590) (790 050) Repairs and maintenance (1 350 389) (739 446) General Expenses 12 (3 310 496) (4 016 698) Total expenditure (10 994 123) (11 747 303) Fair value adjustments 345 779 457 118 (Deficit)/Surplus for the year (370 208) 415 069 Cata Annual Re ort for 2015/16 Financial Year Statement of Changes in Net Assets Revaluation Accumulated Total net Figures in Rand reserve surplus assets Opening balance as previously reported 2 556 009 837 498 3 393 507 Adjustments Prior year errors (refer note 17) (2 556 009) 2 534 405 (21 604) Restated* Balance at 31 March 2014 3 371 903 3 371 903 Changes in net assets Deficit for 2015 (as originally stated) 527 702 527 702 Prior period errors (refer Note 17) (942 770) (942 770) Surplus for the year (as restated) 415 069 415 069 Total recognised income and expenses for the year 415 069 415 069 Total changes 415 069 415 069 Restated* Balance at 31 March 2015 3 786 972 3 786 972 Changes in net assets Deficit for the year (370 208) (370 208) Total changes (370 208) (370 208) Balance at 31 March 2016 3 416 764 3 416 764 Cash Flow Statement Figures in Rand Note(s) 2016 2015 Restated* Cash flows from operating activities Receipts Sale of goods and rendering of services 3 096 015 3331 919 Payments Employee costs (134 260) (153 980) Suppliers (2 899 970) (2 854 924) (3 034 230) (3 008 904) Net cash flows from operating activities 13 61 785 323 015 Cash flows from investing activities Purchase of property, plant and equipment 7 (104 360) (80 400) Purchase of other intangible assets 8 (12 600) Net cash flows from investing activities (104 360) (93 OOO) Net (decrease) I increase in cash and cash equivalents (42 575) 230 015 Cash and cash equivalents at the beginning of the year 710 758 480 743 Cash and cash equivalents at the end of the year 3 668 183 710 758 Cata Annual Re ort for 2015/16 Financial Year Klein Marico Recreation Centre Financial Statements for the year ended 31 March 2016 Accounting Policies 1. Presentation of Financial Statements The 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 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 financial statements, are disclosed below. These accounting policies are consistent with the previous period. 1.1 Presentation currency These financial statements are presented in South African Rand, which is the functional currency of the entity. 1.2 Going concern assumption These 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. 1.3 Significant judgements and sources of estimation uncertainty In preparing the financial statements, management is required to make estimates and assumptions that affect the amounts represented in the 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 financial statements. Significant judgements include: Trade receivables The entity assesses its trade receivables for impairment at the end of each reporting period. In determining whether an impairment loss should be recorded in surplus or deficit, the management makes judgements as to whether there is observable data indicating a measurable decrease in the estimated future cash flows from a financial asset. Allowance for slow moving, damaged and obsolete stock An allowance for stock to write stock down to the lower of cost or net realisable value. Management have made estimates of the selling price and direct cost to sell on certain inventory items. The write down is included in the operation surplus note. Useful lives of assets The entity's management determines the estimated useful lives and related depreciation charges for assets .. This estimate is based on industry norms. Management will increase the depreciation charge where useful lives are less than previously estimated useful lives. 1.4 Biological assets The entity recognises a biological assets when, and only when: • the entity controls the asset as a result of past events; • it is probable that future economic benefits or service potential associated with the asset will flow to the entity; and • the fair value or cost of the asset can be measured reliably. Cata Annual Re ort for 2015/16 Financial Year Biological assets are measured at their fair value less costs to sell. The fair value of livestock is determined based on market prices of livestock of similar age, breed, and genetic merit. A gain or loss arising on initial recognition of biological assets at fair value less costs to sell and from a change in fair value less costs to sell of a biological assets is included in surplus or deficit for the period in which it arises. 1.4 Biological assets ( continued) Where market determined prices or values are not available, the present value of the expected net cash inflows from the asset, discounted at a current market-determined pre-tax rate where applicable is used to determine fair value. An unconditional government grant related to a biological assets measured at its fair value less costs to sell is recognised as income when the government grant becomes receivable. Where fair value cannot be measured reliably, biological assets are measured at cost less any accumulated depreciation and any accumulated impairment losses. 1.5 Property, plant and equipment Property, plant and equipment are tangible non-current assets (including infrastructure 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 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. 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 forit 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. Property, plant and equipment is carried at cost less accumulated depreciation and any impairment losses. Property, plant and equipment is carried at cost less accumulated depreciation and any impairment losses which is carried at revalued amount being the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Revaluations are made with sufficient regularity such that the carrying amount does not differ materially from that which would be determined using fair value at the end of the reporting period. When an item of property, plant and equipment is revalued, any accumulated depreciation at the date of the revaluation is restated proportionately with the change in the gross carrying amount of the asset so that the carrying amount of the asset after revaluation equals its revalued amount. When an item of property, plant and equipment is revalued, any accumulated depreciation at the date of the revaluation is eliminated against the gross carrying amount of the asset and the net amount restated to the revalued amount of the asset. Any increase in an asset's carrying amount, as a result of a revaluation, is credited directly to a revaluation surplus. The increase is recognised in surplus or deficit to the extent that it reverses a revaluation decrease of the same asset previously recognised in surplus or deficit. Any decrease in an asset's carrying amount, as a result of a revaluation, is recognised in surplus or deficit in the Cata Annual Re ort for 2015/16 Financial Year current period. 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 asset. The revaluation surplus in equity related to a specific item of property, plant and equipment is transferred directly to retained earnings when the asset is derecognised. The revaluation surplus in equity related to a specific item of property, plant and equipment is transferred directly to retained earnings as the asset is used. The amount transferred is equal to the difference between depreciation based on the revalued carrying amount and depreciation based on the original cost of the asset. Property, plant and equipment are depreciated on the straight line basis over their expected useful lives to their estimated residual value. 1.5 Property, plant and equipment {continued) The useful lives of items of property, plant and equipment have been assessed as follows: Item Depreciation method Average useful life Furniture and fixtures Straight line 5 - 10 years Motor vehicles Straight line 5 - 10 years Office equipment Straight line 5 - 10 years IT equipment Straight line 3 - 5 years The residual value, and the useful life and depreciation method of each asset are reviewed at the end of each reporting date. 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. Each part of an item of property, plant and equipment with a cost that is significant in relation to the total cost of the item is depreciated separately. 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 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 derecognized. The gain or Joss 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. 1.6 Intangible assets An 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. An intangible asset is recognized 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. Intangible assets are carried at cost less any accumulated amortisation and any impairment losses. Cata Annual Re ort for 2015/16 Financial Year 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. Amortisation is provided to write down the intangible assets, on a straight line basis, to their residual values as follows: 1.6 Intangible assets (continued) Item Useful life Computer software, other 3 - 5 years 1.7 Financial instruments Classification The entity classifies financial assets and financial liabilities into the following categories: - Loans and receivables - Financial liabilities measured at amortised cost Classification depends on the purpose for which the financial instruments were obtained / incurred and takes place at initial recognition. Classification is re-assessed on an annual basis, except for derivatives and financial assets designated as at fair value through surplus or deficit, which shall not be classified out of the fair value through surplus or deficit category. 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. Initial measurement of financial assets and financial liabilities The entity classifies financial instruments, or their component parts, on initial recognition as a financial asset, a financial liability or an equity instrument in accordance with substance of the contractual arrangement. Financial instruments are measured initially at fair value, except for equity investments for which a fair value is not determinable, which are measured at cost and are classified as available-for-sale financial assets. For financial instruments which are not at fair value through surplus or deficit, transaction costs are included in the initial measurement of the instrument. Subsequent measurement of financial assets and financial liabilities Loans and receivables are subsequently measured at amortised cost, using the effective interest method, less accumulated impairment losses. Financial liabilities at amortised cost are subsequently measured at amortised cost, using the effective interest method. Receivables from exchange transactions Trade receivables are measured at initial recognition at fair value, and are subsequently measured at amortised cost using the effective interest rate method. Appropriate allowances for estimated irrecoverable amounts are recognised in surplus or deficit when there is objective evidence that the asset is impaired. Significant financial difficulties of the debtor, probability that the debtor will enter bankruptcy or financial reorganisation, and default ot delinquency in payments (more than 30 days overdue) are considered indicators that the trade receivable is Cata Annual Re ort for 2015/16 Financial Year impaired. The allowance recognised is measured as the difference between the asset's carrying amount and the present value of estimated future cash flows discounted at the effective interest rate computed at initial recognition. The carrying amount of the asset is reduced through the use of an allowance account, and the amount of the deficit is recognised in surplus or deficit within operating expenses. When a trade receivable is uncollectable, it is written off against the allowance account for trade receivables. Subsequent recoveries of amounts previously written off are credited against operating expenses in surplus or deficit. Trade and other receivables are classified as loans and receivables .. Payables from exchange transactions Trade payables are in amortised cost, using the effective interest rate method. 1.8 Inventories (increase) / decrease Inventories (increase)/ decrease are initially measured at cost except where inventories (increase)/ decrease are acquired through a non-exchange transaction, then their costs are their fair value as at the date of acquisition. Subsequently inventories (increase)/ decrease are measured at the lower of cost and net realisable value. Net realisable value is the estimated selling price in the ordinary course of operations less the estimated costs of completion and the estimated costs necessary to make the sale, exchange or distribution. Current replacement cost is the cost the entity incurs to acquire the asset on the reporting date. The cost of inventories (increase)/ decrease comprises of all costs of purchase, costs of conversion and other costs incurred in bringing the inventories (increase)/ decrease to their present location and condition. The cost of inventories (increase)/ decrease of items that are not ordinarily interchangeable and goods or services produced and segregated for specific projects is assigned using specific identification of the individual costs. The cost of inventories (increase)/ decrease is assigned using the first-in, first-out {FIFO) formula. The same cost formula is used for all inventories (increase)/ decrease having a similar nature and use to the entity. When inventories (increase)/ decrease are sold, the carrying amounts of those inventories (increase)/ decrease are recognised as an expense in the period in which the related revenue is recognised. If there is no related revenue, the expenses are recognised when the goods are distributed, or related services are rendered. The amount of any write-down of inventories (increase)/ decrease to net realisable value or current replacement cost and all losses of inventories (increase)/ decrease are recognised as an expense in the period the write-down or loss occurs. The amount of any reversal of any write-down of inventories (increase)/ decrease, arising from an increase in net realisable value or current replacement cost, are recognised as a reduction in the amount of inventories (increase)/ decrease recognised as an expense in the period in which the reversal occurs. 1.9 Employee benefits Short-term employee benefits The cost of short-term employee benefits, {those payable within 12 months after the service is rendered, such as paid vacation leave and sick leave, bonuses, and non-monetary benefits such as medical care), are recognised in the period in which the service is rendered and are not discounted. 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. Cata Annual Re ort for 2015/16 Financial Year The expected cost of surplus sharing and bonus payments is recognised as an expense when there is a legal or constructive obligation to make such payments as a result of past performance. 1.10 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. 1.11 Revenue from non-exchange transactions Non-exchange transactions are defined as transactions where the entity receives value from another entity without directly giving approximately equal value in exchange. Revenue is the gross inflow of economic benefits or service potential during the re flows result in an increase in net assets, other than increases relating to contributions from owners. 1.11 Revenue from non-exchange transactions { continued) 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. Grants, transfers and donations received or receivable are recognised when the resources that have been transferred meet the criteria for recognition as an asset and there is not a corresponding liability in respect of related conditions. 1.12 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. 1.13 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 forprocurement 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 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. Cata Annual Re ort for 2015/16 Financial Year 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. 1.14 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 provincial 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. 1.15 Events after reporting date Events after reporting date are those events, both favourable and unfavourable, that occur between the reporting date and the date when the financial statements are authorised for issue. Two types of events can be identified: • those that provide evidence of conditions that existed at the reporting date (adjusting events after the reporting date); and • those that are indicative of conditions that arose after the reporting date (non-adjusting events after the reporting date). The entity will adjust the amount recognised in the financial statements to reflect adjusting events after the reporting date once the event occurred. The entity will disclose the nature of the event and an estimate of its financial effect or a statement that such estimate cannot be made in respect of all material non-adjusting events, where non-disclosure could influence the economic decisions of users taken on the basis of the financial statements. Cata Annual Re ort for 2015/16 Financial Year Klein aricoRecreation Centre Rnanaal Slalemenls fer2016 llheyearended31March Notes to the FinancialStatements z. New lnteq:lreta1lons:stanlads a1d 2,1 Standanb 8h11���,and adoptedcaret11,._ �'lie Ill 1he wna1I year. the enily has adap!edll:al: thefollovtingatandan!s8IYJNerpreldans SRI eff'eelive 1brthelllll"l!nt fhancliill year and flat tn rekrt.ari toIlaopemilon ExJ*bdl mpct: Tue imf:)al:iofthe amen:lmantIs llO'l mafmlaL GRAP 105:Trans!fers offuicllons be1Waenen1118sunder (J,1 Ar!rl2015 Nomoad comncn !Xlnbtll GRAP 100:Trans.fem dflrlelions be\WeenenliliesMl 011'W12-015 Noinpa_ct ln1er oorrm:in IXll"l1rOI GRAP 107: Mergers 01 Apr12015 Nompad 1.2: Slandards andmteq,relalon , Issued, bu not-,.et� The en11� has rot appled lhe folbwll'lg standards: and�whthlllav8beenpubll&tledandaremandafDryfor flile, enHy'g acoo� periodsa'tter01 beglnt*lgonor Apll20 16, or later pertods: E.ffMtlve - ·: VH15 bepinq onor aftar GRAP 1&. hva&tnentProperty 011 Al)rl 2016 NomP8Ct GRAP 17: PKll)el1y, Plantand�l 011Atlrl2016 Th&lll¥JQOtoflhe amen.rnent isnat malerial. 011A,:lrl2018 Noimpact 011 ADr12016 Noimpact: 011 Atlrl 2016 .. Th&irq:)18C'toflhe srneranient ianot mate�. The,ln:,acioflha ameni:ment isnat material. GRAP108: S&atulOrY Receivalll85 .. Noimpact IGRAP17: Senitce Con09$$1on Arrangenw.mlsVlhl!lrea .., Nolmpact � Cmlml5S\JllllcaN a Resl!laal I� In an Asset • Dale rot ¥eteel Cata Annual Re ort for 2015/16 Financial Year Figures in Rand 2016 2015 3. Cash and cash equivalents Cash and cash equivalents consist of: Bank balances 668 183 710 758 Cash at bank earns interest at floating rates based on daily bank deposit rates. The fair value of cash and cash equivalents is R 668,183 (2015: R 710,758). Cash and cash equivalents pledged as collateral The bank balance has not been pledged as collateral for any financial liability. The entity had the following bank accounts Account number/ description Bank statement balances Cash book balances 31 March 2016 31 March 2015 31 March 2016 31 March 2015 ABSA Bank - Cheque Account - 13-8014-8192 668 183 710 758 668 183 710 758 4. Receivables from exchange transactions (Increase)/ decrease Trade receivables 822 640 936 390 Less: Provision for doubtful debts (822 640) (790 050) 146 340 Receivables from exchange transactions Impaired As of 31 March 2016, trade and other receivables of R 822 640 (2015: R 936,390) were impaired and provided for the carrying amount of trade and other receivables approximate their fair values. The amount of the provision was R (822 640) (2015: R 790 050). The creation and release of provisions forimpaired receivables have been included in operating expenses in surplus or deficit. Current (0 - 30 days) 31 - 60 Days 7600 61 - 90 Days 82 250 91 - 120 Days 6650 121 + Days 822 640 839 890 822 640 936 390 Receivables amount to R Nil (2015: R146 340) are past due but not impaired. Reconclllatlon of provision for Impairment of trade and other receivables Opening balance 790 050 297 OOO Provision for impairment 32 590 493 050 Closing balance 822 640 790 050 Figures in Rand 2016 2015 5. Inventories (increase)/ decrease Consumable stores 27 614 17 900 Inventory pledged as security No Inventory was pledged as security over the entity's liabilities. Cata Annual Re ort for 2015/16 Financial Year 6. Biological assets 2016 2015 Cost/ Accumulated Carrying value Cost/ Accumulated Carrying value Valuation depreciation Valuation depreciation and and accumulated accumulated impairment impairment Biological assets 1 017 484 1 017 484 857 511 857 511 Reconciliation of biological assets - 2016 Opening Gains or Closing balance losses arising Balance from changes in fair value Biological assets 857 511 159 973 1017 484 Reconciliation of biological assets - 2015 Opening Gains or Other Closing balance losses arising changes, Balance from changes movements in fair value Biological assets 609 393 457 118 (209 OOO) 857 511 The entity maintains wild life animals for education and recreation purposes. No breeding foragricultural purpose is undertaken. The aerial count was undertaken on the 16 May 2016 to take stock of animals in existence at the Centre. Due to the time of year and the late rains received, the moderate to very dense stands of trees and shrubs occurring on certain areas in the reserve were still covered in foliage. This made it difficult to spot and accurately count animals standing under the trees and it was difficultto obtain the desired level of counting accuracy with regards to species such as Nyala and possibly also Impala. 6. Biological assets (continued) Species 2016 2015 2016 2015 2016 2015 Quantity Quantity Variance Average Price Average Price Total Value Total Value Blesbok 9 10 -10% 2 778 2 187 25 002 21 870 Blue Wildebeest 92 70 31% 4 216 3 641 387 872 254 870 Plains Zebra 40 34 18% 4 643 4 638 185 720 157 692 Red Hartebeest 2 2 0% 6450 5 031 12 900 10 062 Waterbuck 1 1 0% 7 626 5 194 7 626 5194 Eland 6 6 0% 10 703 9 037 64 218 54 222 Grey Duiker 2 2 0% 6 898 4 516 13 796 9 032 Impala 85 76 12% 2 568 1 834 218 280 139 384 Nyala 3 6 -50% 19 301 22 535 57 903 135 210 Giraffe 1 3 -67% 14 683 15 728 14 683 47 184 Kudu 3 3 0% 9 828 7 597 29 484 22 791 244 213 15% 1 017 484 857 511 The table above indicates the comparison between the 2016 and the 2015 counts. The aerial count for 2015 was not undertaken and the numbers disclosed are probable and were determined by an independent expert. The average prices used in 2016 are the published average auction prices (live game sales) for 2015 in SA Wild & Jag, Februarie 2016. The average prices used in 2015 are the published average auction prices (live game sales) for 2014 as published in SA Wild & Jag, Februarie 2016 (Tabel 1: Gemiddelde wildveilingpryse: 2013-2015). There were no reports of mortality's or births maintained and the entity will going forward maintain such records. This will be achieved through regular field patrols. Cata Annual Re ort for 2015/16 Financial Year 7. Property, plant and equipment 2016 2015 Cost/ Accumulated Carrying value Cost/ Accumulated Carrying value Valuation depreciation Valuation depreciation and and accumulated accumulated impairment impairment Plant and machinery 247 487 (165 063) 82 424 242 841 (114 147) 128 694 Furniture and fixtures 2 562 096 (1 339 845) 1 222 251 2 425 058 (956 592) 1468 466 Motor vehicles 141 645 (75 395) 66 250 84 800 (42 035) 42 765 Office equipment 1 167 534 (741 541) 425 993 1 075 897 (500 860) 575 037 Emergency equipment 1 433 (1 282) 151 1 433 (836) 597 Total 4 120 19 5 (2 323 126) 1797069 3 830 029 (1 61 4 470 ) 2 215 559 Figures in Rand 2016 2015 7. Property, plant and equipment (continued) Reconciliation of property, plant and equipment-2016 Opening Additions Newly Depreciation Impairment Closing balance identified loss Balance assets at Fair value Plant and machinery 128 694 4 646 (30 447) (20 469) 82 424 Furniture and fixtures 1468 466 51 796 85 242 (324 586) (58 667) 1 222 251 Motor vehicles 42 765 56 845 (7 670) (25 690) 66 250 Office equipment 575 037 52 564 39 073 (154 021) (86 660) 425 993 Emergency equipment 597 (151) (295) 151 2 215 559 10 4 360 18 5 806 (516 875) (1 91781) 1797069 Reconciliation of property, plant and equipment -2015 Opening Additions Depreciation Closing balance Balance Plant and machinery 159 044 (30 350) 128 694 Furniture and fixtures 1 785 173 4 OOO (320 707) 1468 466 Motor vehicles 50 335 (7 570) 42 765 Office equipment 631 808 76 400 (133 171) 575 037 Emergency equipment 747 (150) 597 2 62710 7 80 400 (4 91 948) 2215 559 Pledged as security No Property, plant and equipment assets were pledged as security for any financial liability. A register containing the information required by the Public Finance Management Act No.1 of 1999 is available for inspection at the registered office of the entity. 8. Intangible assets 2016 2015 Cost/ Accumulated Carrying value Cost/ Accumulated Carrying value Valuation amortisation Valuation amortisation and and accumulated accumulated impairment impairment Computer software, internally 12 600 (4 079) 8 521 12 600 (923) 11 677 generated Reconciliation of intangible assets- 2016 Opening Amortisation Closing balance Balance Computer software, internally generated 11 677 (3 156) 8 521 Reconclllatlon of lntanglble assets- 2015 Opening Additions Amortisation Closing balance Balance Computer software, internally generated 12 600 (923) 11 677 Cata Annual Re ort for 2015/16 Financial Year Figures in Rands 2016 2015 9. Payables from Exchange Transactions Trade payables 102 106 172 774 Ageing - Total Current (0-30days) 102 106 172 774 31 - 60 days 61 - 90 days 91 - 120 days 121 + days 102 106 172 774 The average term of payment to suppliers is 11 days (2015 - 6 days). The terms were not negotiated before the financial statements were authorised for issue. 10. Revenue Sale of goods 2 932 740 4 253 551 Other income 49 525 15 OOO Government grants & subsidies 7 295 871 7 436 703 10 278 136 11 705 254 The amount included in revenue arising from exchanges of goods or services are as follows: Sale of goods 2 932 740 4 253 551 Other income 49 525 15 OOO 2 982 265 4 268 551 The amount included in revenue arising from non-exchange transactions is as follows: Transfer revenue Government grants & subsidies 7 295 871 7 436 703 11. Employee related costs Casual wages 134 261 751 181 Permanent staff 5 454 573 4 957 056 5 588 834 5 708 237 Cata Annual Re ort for 2015/16 Financial Year Figures in Rand 2016 2015 12. General expenses Accounting fees 17 268 11 796 Bank charges 41 834 22 867 Cleaning 151 105 106 418 Entertainment 3 708 3 500 Insurance 88 261 86 948 Conferences and seminars 816 879 1 551 597 Motor vehicle expenses 5 502 17 046 Fuel and oil 80 589 124 624 Postage and courier 405 1 069 Printing and stationery 43 207 58 167 Security 1 255 201 1 255 201 Staffwelfare 150 Subscriptions and membership fees 28 302 28 455 Telephone and fax 107 462 107 160 Travel - local 73 084 3 930 Water 54 035 Electricity 570 910 557 394 Uniforms 26 629 2 811 Other Expenses 23 680 3310 496 4016698 13. Cash generated from operations (Deficit)/ Surplus for the year (370 208) 415 069 Adjustments for: Depreciation and amortisation 520 032 492 872 Fair value adjustments (345 779) (457 118) Impairment deficit 191 782 Debt impairment 32 590 789 808 Changes in working capital: Inventories (increase)/ decrease (9 714) Receivables from exchange transactions (increase)/ decrease 113 750 (936 390) Payables from exchange transactions (decrease)/ increase (70 668) 18 774 61 785 323 015 14. Commitments The entity had no capital expenditure commitments at reporting date. 15. Contingencies There were no litigations against or by the entity to or from any party at reporting date. Figures in Rand 2016 2015 16. Related parties Members of Management Mrs SP Bapela Head of Deparment Culture, Arts and Traditional Affairs Mrs H Moller Chief Financial Officer Mrs M Nthwesane Responsible Director Related partytransactions Income resulting from expenditure paid for by the Department: NW-DCATA Government grants and subsidies (7 403 871) (7 436 703) Income resulting from exchange transactions expenditure with the Department Sale of goods and Rendering of Services (1 660 880) (1 302 630) Expenditure paid for by the Department: NW-DCATA Security 1255 201 1255 201 Electricity and water 570 910 611 429 Printing 15 187 15 816 Salaries for casual workers 108 OOO Salaries of permanent staff of the entity paid by the Department 5 454 574 5 554 257 Cata Annual Re ort for 2015/16 Financial Year The employees working at the entity are contractually employed by the Department of Culture, Arts and Traditional Affairs. The Department is responsible for all their employee benefits and those costs are reflected in the Department annual financial statements. The entity has disclosed amount of salaries paid for all permanent staff working at the entity as paid by the Department for compliance with GRAP 24. This amount is included in the Statement of Financial Performance. Comparative figures have been adjusted to improve the classification of the items disclosed. For more detail refer to note18. 17. Prior period errors 17.1 Revenue -Government grants & subsidies Statement of Financial Performance Increase in Government Grants and Subsidies (597 257) Increase in Employee Costs 597 257 17.2. Property, Plant & Equipment -Assets Take On The entity performed a full scale physical verification of all movable assets at the 2016 financial year-end. Through this verification process, several errors were identified, mainly relating to incorrect calulation of depreciation in the past, as well as several assets which were previously never recognised in the asset register, or the accounting records. Retrospective corrections were made to reflect the corrected balances, that agrees to the re-constructed asset register. The impact of the error is as follows: Statement of Financial Position Net increase in the bookvalue of property, plant and equipment 269 886 Decrease in Accumulated Surplus 215 766 Statement of Financial Performance Decrease in depreciation expense (485 652) 17. Prior period errors (continued) 17.3 Biological assets No biological count was undertaken in 2015. The number of game for 2015 was adjusted based on assumptions made by an independent expert, together with an adjustment to the published average auction prices. The impact of the error is as follows: Statement of Financial Position Increase in Biological Assets 642 911 Increase in Accumulated Surplus (642 911) 17.4 Revaluation reserve During the current year, it was identified that the revaluation reserve was erroneously used and credited during the purchase of each asset. Management therefore decided to correct this error, and to retrospectively adjust the revaluation surplus, by moving it to accumulated surplus. The decision is surported by the fact that there has never been any re-valuation of any asset performedat the entity. The impact of the error is as follows: Statement of Financial Position Increase in Biological Assets 2 564 400 Increase in Accumulated Surplus (2 564 400) 18. Reclassifications 18.1 Property, plant and equipment Certain categories of property, plant and equipment were reclassified. The effect was as follows: Decrease in office equipment (191 792) Increase in furniture and fittings 187 587 Increase in plant and equipment 46 616 Decrease in heritage assets (43311) Increase in emergency equipment 900 18.2 Sale of goods and redering of services has been reclassified to include the services rendered by the Recreation Centre in the prior year. Cata Annual Re ort for 2015/16 Financial Year 18.3 The interest paid on the electricity and water accounts has been reclassified as electricity and water. The effect is as follows: Increase in sale of goods and rendering of services (1 302630) Increase in the electricity and water expense 5 429 Decrease in interest paid (5 429) 19. 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 a result of the funds available to cover future commitments. The entity manages liquidity risk through an ongoing review of future commitments and credit facilities. 19. Risk management (continued) 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. Market risk Market risk is the risk that changes in market prices, such as interest rates and equity prices will affect the entity's revenue or the value of its holdings of financial instruments. The objective of market risk management is to manage and control market risk exposures within acceptable parameters, while optimising the return. There has been no change, since the previous financial year to the entity's exposure to market risks or the manner in which it manages and measures the 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. 31. Going concern The entity and those charged with governance were not aware of any material incidents or events that may cast doubt on the trading entity's ability to continue as a going concern in the near future as there was no intention or motion to discontinue its operations or curtail its mandate. Management performed a going concern assessment and did not identify any indicators of going concern. These included reviews of cash flows, terms with suppliers and availability of cash resources into the future and support from the Executive Authority which is still active and review of any correspondence with the entity. No negative events were noted during this assessment. Figures in Rand 2016 2015 21 . Irregular expenditure Opening balance 9840518 6 851 956 Add: Irregular Expenditure - current year 3 240 356 2 988 562 Closing Balance 13 080 874 9840518 Analysis of expenditure awaiting condonation per age classification Current year 3 240 356 2 988 562 Prior years 9840518 6 851 956 13 080 874 9840518 Details of irregular expenditure - current year SCM processes not followed No disciplinary steps were taken 3 240 356 Irregular expenditure arose as a result of the trading entity not having an established Supply Chain Management (SCM) processes and unit. The entity will commence with the implementation of the SCM regulations and ensuring that all contracts used have followed the competitive process and obtaining at least three quotes for all purchases that require such. Cata Annual Re ort for 2015/16 Financial Year 22. Fruitless and wasteful expenditure The fruitless and wasteful expenditure was restated from R 772 OOO in the prior year to a zero balance in the current year. The expenditure in the prior year could not be substantiated and as such was restated. Z3. Financial instruments disclosure Categories of financial instruments 2016 Financial assets At amortised Total cost Cash and cash equivalents 668 183 668 183 Flnanclal llabllltles At amortised Total cost Trade and other payables from exchange transactions 102 106 102 106 2015 Flnanclal assets At amortised Total cost Trade and other receivables from exchange transactions 146 340 146 340 Cash and cash equivalents 710 758 710 758 857 098 857 098 Financial liabilities At amortised Total cost Trade and other payables from exchange transactions 172 774 172 774 Cata Annual Re ort for 2015/16 Financial Year � cata Department: Culture, Arts and Traditional Affairs North West Provincial Government REPUBLIC OF SOUTH AFRICA Donkervliet Recreation Centre Trading Entity Annual Financial Statements for the year ended 31 March 2016 Cata Annual Re ort for 2015/16 Financial Year @TI .. , ...•• L � ..> AU,btT,o R - 'GE NERAL S0U lti Af •C A Report of the auditor-general to the North West provincial legislature on Donkervliet Recreation Centre Report on the financialstatements Introduction 1. I have audited the financial statements of the Donkervliet Recreation Centre set out on pages 226 to 240, which comprise statement of financial position as at 31 March 2016, 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, comprising a summary of significant accounting policies and other explanatory information. Accounting officer'sresponsibility for the financialstatements 2. The accounting officer is responsible for the preparation and fair presentation of these financial statements in accordance with the South African Standards of Generally Recognised Accounting Practice (SA standards of GRAP) and the requirements of the Public Finance Management Act of South Africa, 1999 (Act No. 1 of 1999) (PFMA) and for such internal control as the accounting officer determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. Auditor-general's responsibility 3. My responsibility is to express an opinion on these financial statements based on my audit. I conducted my audit in accordance with International Standards on Auditing. Those standards require that I comply with ethical requirements, and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. 4. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgement, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statements 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. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. Cata Annual Re ort for 2015/16 Financial Year 5. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my audit opinion. Opinion 6. In my opinion, the financial statements present fairly, in all material respects, the financial position of the Donkervliet Recreation Centre as at 31 March 2016 and its financial performance and cash flows for the year then ended, in accordance with SA standards of GRAP and the requirements of the PFMA. Emphasis of matter 7. I draw attention to the matter below. My opinion is not modified in respect of this matter. Restatement of corresponding figures 8. As disclosed in note 15 to the financial statements, the corresponding figures for 31 March 2015 have been restated as a result of an error discovered during 2016 in the financial statements of the Donkervliet Recreation Centre at, and for the year ended, 31 March 2015. Additional matter 9. I draw attention to the matter below. My opinion is not modified in respect of this matter. Unaudited supplementary schedules 10. The supplementary information set out on pages XX to XX does not form part of the financial statements and is presented as additional information. I have not audited these schedules and accordingly I do not express an opinion thereon. Report on other legal and regulatory requirements 11 . 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 findings on the reported performance information against predetermined objectives for selected programmes presented in the annual performance report, compliance with legislation and internal control. The objective of my tests was to identify reportable findings as described under each subheading but not to gather evidence to express assurance on these matters. Accordingly, I do not express an opinion or conclusion on these matters. Predetermined objectives 12. I am unable to report on the usefulness and reliability of the performance information, as the annual performance report of the trading entity was not prepared as required by section 40(3)(a) of the PFMA. Cata Annual Re ort for 2015/16 Financial Year Compliance with legislation 13. I performed procedures to obtain evidence that the trading entity had complied with applicable legislation regarding financial matters, financial management and other related matters. My findings on material compliance with specific matters in key legislation, as set out in the general notice issued in terms of the PAA, are as follows: Annual financial statements and annual report 14. The financial statements submitted for auditing were not prepared in accordance with the prescribed financial reporting framework as required by section 40(1)(b) of the PFMA. Material misstatements identified relating to the cash flow statement identified by the auditors in the submitted financial statements were subsequently corrected, resulting in the financial statements receiving an unqualified audit opinion. Expenditure management 15. Effective steps were not taken to prevent irregular expenditure amounting to R 146 462 as disclosed in note 18 of the financial statements as required by section 38(1)(c)(ii) of the PFMA and Treasury Regulation 9.1.1. Procurement and contract management 16. Sufficient appropriate audit evidence could not be obtained that all quotations were awarded in accordance with the legislative requirements as the entity did not have an adequate system to maintain records of its expenditure. Establishment of trading entity 17. Approval for the establishment of the trading entity could not be provided as required by Treasury Regulation 19.4.1. Internal control 18. I considered internal control relevant to my audit of the financial statements, the annual performance report and compliance with legislation. The matters reported below are limited to the significant internal control deficiencies that resulted in the findings on the annual performance report and the findings on compliance with legislation included in this report. Leadership 19. Management did not exercise their oversight responsibility regarding financial and performance reporting and compliance and related internal controls. Management did not implement policies and procedures during the financial year to enable and support understanding and execution of internal control objectives, processes and responsibilities. Management did not develop action plans to address internal control deficiencies identified. Management also did not review and monitor compliance with applicable laws and regulations Cata Annual Re ort for 2015/16 Financial Year Financial and performance management 20. Management did not implement controls to ensure that financial statements comply with the applicable financial reporting framework. Further, no controls are in place to ensure that the entity implements a system for performance management to ensure that it can produce an annual performance report. Governance 21. Management did not ensure that there is an adequately resourced and functioning internal audit unit that identifies internal control deficiencies and recommends corrective action effectively. In addition management did not establish an audit committee. Rusten burg 31 July 2016 AL.It>I ToA - �EN E RAL SOUTIH Af Rl•CA Cata Annual Re ort for 2015/16 Financial Year cata Department: Culture, Arts and Traditional Affairs North West Provincial Government REPUBLIC OF SOUTH AFRICA Donkervliet Recreation Centre Trading Entity Annual Financial Statements for the year ended 31 March 2016 Cata Annual Re ort for 2015/16 Financial Year (222) General Information Country of incorporation and domicile South Africa Nature of business and principal activities Providing recreation facilities to the public Accounting Officer (HOD) Mrs S.R. Bapela Postal address Private Bag X 211 Potchefstroom 2530 Bankers ABSA Bank Auditors Auditor General of South Africa CFO Mrs H Moller Executive Authority Honourable MEC 0. R. Mochware Cata Annual Re art for 2015/16 Financial Year Donkervliet Recreation Centre Trading Entity Annual Financial Statements for the year ended 31 March 2016 Index The reports and statements set out below comprise the annual financial statements presented to the provincial legislature: Index Page Accounting Officer's Responsibilities and Approval Report of the Auditor General Accounting Officer's Report Statement of Financial Position Statement of Comprehensive Income Statement of Changes in Net Assets Statement of Cash Flow Accounting Policies Notes to the Annual Financial Statements Cata Annual Re ort for 2015/16 Financial Year Accounting Officer's Responsibilities and Approval The accounting officer is required by the Public Finance Management Act (Act 1 of 1999), to maintain adequate accounting records and is 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 accounting officer 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 wasgiven 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 judgements and estimates. The accounting officer acknowledges that she is 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 accounting officer to meet these responsibilities, the accounting officer 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 accounting officer is 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 accounting officer has reviewed the entity's cash flow forecast for the year to 31 March 2017 and, in the light of this review and the current financial position, she is satisfied that the entity has or has access to adequate resources to continue in operational existence for the foreseeable future. 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 5 to 24, which have been prepared on the going concern basis, were approved by the accounting officer on 31 May 2016. Accounting Officer (HOD) Cata Annual Re ort for 2015/16 Financial Year Accounting Officer'sReport The accounting officer submits her report for the year ended 31 March 2016. 1. Review of activities Main business and operations The entity is engaged in providing recreation facilities to the public and operates principally in the NorthWest Province 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. Net deficit of the entity was R 262 727 (2015: deficit R 289 037). 2. Going concern We draw attention to the factthat at 31 March 2016, the entity had accumulated deficits of R (520 948). 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 ability of the entity to continue as a going concern is dependent on a number of factors. The most significant of these is that the accounting officercontinue to procure funding from its controlling department for the ongoing operations for the foreseeable future. 3. Subsequent events The accounting officer is not aware of any matter or circumstance arising since the end of the financial year that needs to be adjusted. 4. Controlling entity The entity's controlling entity is The Department of Culture, Arts and Traditional Affairs, NorthWest Province. 5. Auditors Auditor General of South Africa will continue in office for the next financial period. Statement of Financial Position as at 31 March2016 Figures in Rand Note(s) 2016 2015 Restated* Assets Current Assets Receivables from exchange transactions 3 16 800 Cash and cash equivalents 4 179 085 195 309 195 885 195 309 Non-Current Assets Property, plant and equipment 5 419 781 678 963 Total Assets 615 666 874 272 Liabilities Current Llabllltles Payables from exchange transactions 7 11 177 7 055 Total Liabilities 11 177 7 055 Net Assets 604 489 867 217 Reserves Revaluation reserve 6 1 125 437 1 125 437 Accumulated surplus (520 948) (258 220) Total Net Assets 604 489 867 217 Cata Annual Re ort for 2015/16 Financial Year Statement of Comprehensive Income Figures in Rand Note(s) 2016 2015 Restated* Revenue Revenue from exchange transactions Rental of facilities 8 27 720 Revenue from non-exchange transactions Transfer revenue Government grants & subsidies 3 635 761 3 428 186 Total revenue 8 3 663 481 3 428 186 Expenditure Depreciation 166 396 212 934 Employee related costs 9 2 541 707 2 326 230 Finance costs 10 434 83 General expenses 11 1 121 755 1 146 827 Repairs and maintenance 3 130 20 031 Total expenditure 3 833 422 3 706 105 Operating deficit (169 941) (277 919) Fair value adjustments (92 786) (11 118) Deficit for the year (262 727) (289 037) Statement of Changes in Net Assets Revaluation Accumulated Total net Figures in Rand reserve surplus assets Balance as at 31 March 2014 1 125 437 45 056 1 170 493 Adjustments Prior year adjustments - Refer to note 15 (14 240) (14 240) Balance at 31 March 2014 as restated* 1125 437 30 816 115 6 253 Changes in net assets Loss for the year as previously stated (280 897) (280 897) Prior period errors - Refer to note 15 (8 139) (8 139) Net income (losses) recognised directly in net assets (289 036) (289 036) Total recognised income and expenses for the year (289 036) (289 036) Total changes (289 036) (289 036) Restated* Balance at 31 March 2015 1125 437 (258 221) 867 216 Changes in net assets Surplus/(Loss) for the year (262 727) (262 727) Total changes (262 727) (262 727) Balance at 31 March 2016 1125 437 (520 948 ) 60 4 489 Note(s) 6 Cata Annual Re ort for 2015/16 Financial Year Statement of Cash Flow Figures in Rand Note(s) 2016 2015 Restated* Cash flows from operating activities Receipts Sale of goods and services 10 920 Payments Suppliers (26 710) (57 845) Finance costs (434) (83) (27 144) (57 928) Net cash flows from operating activities 12 (16 224) (57 928) Net(decrease) in cash and cash equivalents (16 224) (57 928) Cash and cash equivalents at the beginning of the year 195 309 253 237 Cash and cash equivalents at the end of the year 4 179 085 195 309 Cata Annual Re ort for 2015/16 Financial Year 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 arepresented 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. These accounting policies are consistent with the previous period. 1.1 Presentation currency These annual financial statements arepresented 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. 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 represented 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 The entity assesses its trade 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 carrying value less impairment provision of trade receivables and payables are assumed to approximate their fair values. 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 or services, rental to others, or for administrative purposes, and are expected to be used during more than one 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. The cost of an item of property, plant and equipment is the purchase price and other costs attributableto 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. When significant components of an item of property, plant and equipment have different useful lives, they are accounted for as separate items (major components) of property, plant and equipment. Costs include costs incurred initially to acquire or construct an item of property, plant and equipment and costs incurred subsequently to add to, replace part of, or service it. If a replacement cost is recognised in the carrying amount of an item of property, plant and equipment, the carrying amount of the replaced part is derecognised. Cata Annual Re ort for 2015/16 Financial Year 1.4 Property, plant and equipment (continued) 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 carryingamount 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. Items such as spare parts, standby equipment and servicing equipment are recognised when they meet the definition of property, plant and equipment. Major inspection costs which are a condition of continuing use of an item of property, plant and equipment and which meet the recognition criteria above are included as a replacement in the cost of the item of property, plant and equipment. Any remaining inspection costs from the previous inspection are derecognised. 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. The useful lives of items of property, plant and equipment have been assessed as follows: Item Depreciation method Average useful life Furniture and fixtures Straight line 5 - 10 years Motor vehicles Straight line 5 - 10 years Office equipment Straight line 5 - 10 years IT equipment Straight line 3 - 5 years The residual value, and the useful life and depreciation method of each asset are reviewed at the end of each reporting date. 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. Each part of an item of property, plant and equipment with a cost that is significant in relation to the total cost of the item is depreciated separately. 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 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 Financial instruments The entity classifies financial assets and financialliabilities into the following categories: - Loans and receivables - Financial liabilities measured at amortised cost Classification depends on the purpose for which the financial instruments were obtained / incurred and takes place at initial recognition. Classification is re-assessed on an annual basis, except for derivatives and financial assets designated as at fair value through surplus or deficit, which shall not be classified out of the fair value through surplus or deficit category. 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. Cata Annual Re ort for 2015/16 Financial Year Initial measurement of financial assets and financial liabilities The entity classifies financial instruments, or their component parts, on initial recognition as a financial asset, a financial liability or an equity instrument in accordance with substance of the contractual arrangement. Financial instruments are measured initially at fair value, except for equity investments for which a fair value is not determinable, which are measured at cost and are classified as available-for-sale financial assets. For financialinstruments which are not at fair value through surplus or deficit, transaction costs are included in the initial measurement of the instrument. Subsequent measurement of financial assets and financial liabilities Loans and receivables are subsequently measured at amortised cost, using the effective interest method, less accumulated impairment losses. Financial liabilities at amortised cost aresubsequently measured at amortised cost, using the effective interest method. Cash and cash equivalents Cash and cash equivalents are measured at amortised cost. Cash includes cash on hand and deposits held with banks. Cash equivalents are short-term highly liquid investments that are held with registered bank institutions with maturities of three months or less and are subject to an insignificant risk of change in value. For the purpose of the Cashflow Statement, cash and cash equivalents comprise cash on hand and deposits held with banks. Receivables from exchange transactions Trade receivables are measured at initial recognition at fair value, and are subsequently measured at amortised cost using the effective interest rate method. Appropriate allowances for estimated irrecoverable amounts are recognised in surplus or deficit when there is objective evidence that the asset is impaired. Significant financial difficultiesof the debtor, probability that the debtor will enter bankruptcy or financial reorganisation, and default ot delinquency in payments (more than 30 days overdue) are considered indicators that the trade receivable is impaired. The allowance recognised is measured as the difference between the asset's carryingamount and the present value of estimated future cash flows discounted at the effective interest rate computed at initial recognition. The carrying amount of the asset is reduced through the use of an allowance account, and the amount of the deficit is recognised in surplus or deficit within operating expenses. When a trade receivable is uncollectable, it is written off against the allowance account for trade receivables. Subsequent recoveries of amounts previously writtenoff are credited against operating expenses in surplus or deficit. Trade and other reicevables are classified as loans and receivables. Payables from exchange transactions Trade payables are intially measured at fair value, and are subsequently measured at amortised cost, using the effective interest rate method. 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. 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. Cata Annual Re ort for 2015/16 Financial Year 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 financialinstrument or a component that is a financial liabilityis recognised as revenue or expense in surplus or deficit. 1.6 Employee benefits Short-term employee benefits The cost of short-term employee benefits, (those payable within 12 months after the service is rendered, such as paid vacation leave and sick leave, bonuses, and non-monetary benefits such as medical care), are recognised in the period in which the service is rendered and are not discounted. The expected cost of compensated absences is recognised as an expense as the employees render services that increase their entillement or, in the case of non-accumulating absences, when the absence occurs. The expected cost of surplus sharing and bonus payments is recognised as an expense when there is a legal or constructive obligation to make such payments as a result of past performance. 1. 7 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 entity 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. 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. Cata Annual Re ort for 2015/16 Financial Year 1.8 Revenue from non-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. 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. Government grants Government grantsare recognised as revenue when: • it is probable that the economic benefits or service potential associated with the transaction will flow to the entity, • the amount of the revenue can be measured reliably, and • to the extent that there has been compliance with any restrictions associated with the grant. The entity assesses the degree of certainty attached to the flow of future economic benefits or service potential on the basis of the available evidence. Certain grants payable by one level of government to another are subject to the availability of funds. Revenue from these grants is only recognised when it is probable that the economic benefits or service potential associated with the transaction will flow to the entity. An announcement at the beginning of a financial year that grants may be available for qualifyingentities in accordance with an agreed programme may not be sufficient evidenceof the probability of the flow. Revenue is then only recognised once evidence of the probability of the flow becomes available. Restrictions on government grants may result in such revenue being recognised on a time proportion basis. Where there is no restriction on the period, such revenue is recognised on receipt or when the Act becomes effective, which-ever is earlier. When government remit grants on a re-imbursement basis, revenue is recognised when the qualifying expense has been incurred and to the extent that any other restrictions have been complied with. 1.9 Comparative figures Where necessary, comparative figures have been reclassified to conform to changes in presentation in the current year. 1.10 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. 1.11 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 incurredand identified during the current financial and which was condoned before year end and/or before finalisation of the financialstatements 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 followingfinancial year, the register and the disclosure note to the financial statements must be updated with the amount condoned. Cata Annual Re ort for 2015/16 Financial Year 1.11 Irregular expenditure (continued) 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 irregularexpenditure 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 thereafterbe 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. 1.12 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 provincial 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 arerequired 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. 1.13 Events after reporting date Events after reporting date are those events, both favourable and unfavourable, that occur between the reporting date and the date when the financial statements are authorised for issue. Two types of events can be identified: • those that provide evidence of conditions that existed at the reporting date (adjusting events after the reporting date); and • those that are indicative of conditions that arose afterthe reporting date (non-adjusting events afterthe reporting date). The entity will adjust the amount recognised in the financial statements to reflect adjusting events after the reporting date once the event occurred. The entity will disclose the nature of the event and an estimate of its financial effect or a statement that such estimate cannot be made in respect of all material non-adjusting events, where non-disclosure could influence the economic decisions of users taken on the basis of the financial statements. Cata Annual Re ort for 2015/16 Financial Year Donkervliet Recreation Centre Trading Entity Annual Financial Statements for the year ended 31 March 2016 Notes to the Annual Financial Statements Figures in Rand 2016 2015 2. New standards and interpretations 2.1 Standards and interpretations effective and adopted in the current year In the current year, the entity has adopted the following standards and interpretations that are effective for the current financial year and that are relevant to its operations: Standard/ Interpretation: Effective date: Impact for the current Years beginning on or year: after • GRAP 18: Segment Reporting 01 April 2015 The impact of the amendment is not material. • GRAP 105: Transfers of functions between entities under 01 April 2015 No impact common control • GRAP 106: Transfers of functions between entities not 01 April 2015 No impact under common control • GRAP 107: Mergers 01 April 2015 No impact 2.2 Standards and Interpretations issued but not yet effective The entity has not applied the following standards and interpretations, which have been published and are mandatory for the entity's accounting periods beginning on or after 01 April 2016 or later periods: Standard/ Interpretation: Effective date: Expected impact for Years beginning on or future periods: after • GRAP 20 Related parties The impact of the amendment is not material. • GRAP 32: Service Concessions Arrangements - Granter The impact of the amendment is not material. • IGRAP 17: Service Concession Arrangements where a No impact Grantor controls a significant residual interest in an asset • GRAP 16: Investment Property 01 April 2016 No impact • GRAP 17: Property, Plant and Equipment 01 April 2016 The impact of the amendment is not material. • GRAP 109: Accounting by Principals and Agents 01 April 2017 No impact • Directive12: The Selection of an Appropriate Reporting 01 April 2018 No impact Framework by Public Entities Figures in Rand 2016 2015 3. Receivables from exchange transactions Trade debtors 16 800 Trade and other receivables pledged as security No trade and other receivables were pledged as security for any financial liability. Trade receivables Ageing - Total Current (0 - 30 days) 16 800 31 - 60 days 61 - 90 days 90 days+ 16 800 Cata Annual Re ort for 2015/16 Financial Year Trade and other receivables impaired As of 31 March 2016, trade and other receivables of R - (2015: R-) were impaired and provided for. The amount of the provision was R - as of 31 March 2016 (2015: R -). The maximum exposure to credit risk at the reporting date is the fair value of each class of loan mentioned above. The entity does not hold any collateral as security. There is no receivable balance that is past due and not impaired. 4. Cash and cash equivalents Cash and cash equivalents consist of: ABSA- current account (68 - 016 - 6765) 179 085 195 309 Cash on hand and bank balances Cash at bank earns interest at floating rates based on daily bank deposit rates. The fair value of cash and cash equivalents is R 179 085 (2015: R 195 309). Cash and cash equivalents pledged as collateral The bank balance has not been pledged as collateral for any financial liability. 5. Property, plant and equipment 2016 2015 Cost I Accumulated Carrying value Cost I Accumulated Carrying value Valuation depreciation Valuation depreciation and and accumulated accumulated impairment impairment Emergency equipment 9 917 (8 339) 1 578 9 917 (4 669) 5 248 Furnitureand fixtures 1 043 943 (715 626) 328 317 1 043 943 (540 710) 503 233 Motor vehicles 75 900 (33 502) 42 398 75 900 (31 078) 44 822 Office equipment 202 213 (165 161) 37 052 202 213 (117 401) 84 812 Plant and machinery 85 847 (75 411) 10 436 85 847 (44 999) 40 848 Total 1 417 820 (998 039) 419 781 1 417 820 (738 857) 678 963 5. Property, plant and equipment (continued) Reconciliation of property, plant and equipment - 2016 Opening Depreciation Impairment Closing balance Balance Emergency equipment 5 248 (741) (2 929) 1 578 Furniture and fixtures 503 233 (140 399) (34 517) 328 317 Motor vehicles 44 822 (2 424) 42 398 Office equipment 84 812 (16 337) (31 423) 37 052 Plant and machinery 40 848 (6 495) (23 917) 10 436 678 963 (166 396) (92 786) 419 781 Reconciliation of property, plant and equipment - 2015 Opening Depreciation Impairment Closing balance Balance Emergency equipment 7 033 (1 785) 5 248 Furniture and fixtures 662 016 (157 430) (1 353) 503 233 Motor vehicles 55 646 (3 024) (7 800) 44 822 Office equipment 119 320 (32 635) (1 873) 84 812 Plant and machinery 58 997 (18 060) (89) 40 848 903 012 (212 934) (11 115) 678 963 Cata Annual Re ort for 2015/16 Financial Year Pledged as security No property, plant and equipment assets were pledged as security for any financial liability. A register containing the information required by the Public Finance Management Act No.1 of 1999 is available for inspection at the registered officeof the entity. 6. Revaluation reserve Closing balance 1 125 437 1 125 437 The surplus arose during the revaluation of moveable assets during 2014. The surplus represents the differencebetween the deemed cost and the carrying value at the time of the valuation. 7. Payables from exchange transactions Trade payables 11 177 7 055 Current (0 - 30 days) 2 307 1 712 31 - 60 days 2 206 1 958 61 - 90 days 4 823 2 087 90 days+ 1 841 1 299 11 177 7 056 The average term of payment to suppliers is 136 days (2015 - 35 days). 8. Revenue Rental of facilities 27 720 Government grants & subsidies 3 635 761 3 428 186 8. Revenue (continued) The amount included in revenue arising from exchanges of goods or services are as follows: Rental of facilities 27 720 The amount included in revenue arising from non-exchange transactions is as follows: Transfer revenue Government grants & subsidies 3 635 761 3 428 186 9. Employee related costs Total cost to company paid by NW- DCATA 2 541 707 2 326 230 10. Finance costs Trade and other payables 434 83 11. General expenses Bank charges 1 312 1 482 Electricity 24 389 36 295 Fuel and oil 2 OOO 4 OOO Motor vehicle expenses 3 093 Printing and stationery 2 358 Security 1 094 054 1 094 054 Telephone and fax 5 545 1 121 755 1 146 827 Cata Annual Re ort for 2015/16 Financial Year Reclassification In the prior year, general expenditure disclosed as R3 452 OOO has been reclassified to R1 146 827. a) Employee related cost, amounting to R2 326 230, which was included as general expenses in the prior year has been disclosed as Employee related cost (refer note 9). b) Bank charges have been adjusted to reflect the actual bank charges of the prior year - R1 482. It was previously disclosed as R1 337 OOO. c) Security expense amounting to R1 094 054, which was included as general expenses in the prior year has been separately disclosed. d) A casting error in the prior year's note, amounting to R241 OOO has been corrected. 12. Cash used in operations Deficit (262 727) (289 037) Adjustments for: Depreciation and amortisation 166 396 212 934 Impairments 92 786 11 118 Changes in working capital: Receivables from exchange transactions (16 800) Payables from exchange transactions 4 121 7 057 (16 224) (57 928) Figures in Rand 2016 2015 13. Financial instruments disclosure Categories of financial instruments 2016 Financial assets At amortised Total cost Trade and other receivables from exchange transactions 16 800 16 800 Financial liabilities At amortised Total cost Trade and other payables from exchange transactions 11 177 11 177 2015 Financial assets At amortised Total cost Trade and other receivables from exchange transactions Financial liabilities At amortised Total cost Trade and other payables from exchange transactions 7 056 7 056 14. Related parties Members of key management: Mrs S R Bapela - Head of Department Culture, Arts and Traditional Affairs Mrs Carol Motjuwadi- Responsible Director Cata Annual Re ort for 2015/16 Financial Year Related paryt transactions Expenditure paid for by the Department: NW - DCAT A Printing and stationery 2 358 Telephone 5 545 Security 1 094 054 1 094 054 Salaries of permanent staff at the entity paid 2 541 707 2 326 230 Revenue Government Grants and Subsidies 3 635 761 3 428 186 15. Prior period errors 15.1. Trade and other payables The trade and other payables balance as at 31 March 2015, did not take into account the amount owed to ESKOM at that date. The correction of the error results in adjustments as follows: Statement of Financial Position Increase in Trade and Other Payables 7 056 Statement of Financial Performance Increase in General Expense 6 973 Increase in interest paid 83 15.2. Property, Plant and Equipment - Assets Take On During the physical verification performed at the current year-end, we identified six (6) assets, which did not previously reflect on the entity's asset register. Since the entity did not purchase any new assets during 2014/15 and 2015/16 financial years, it has been recognised as an asset take on should occur against the earliest period. The adjustment wasmade retrospectively. The impact of the error is as follows: Statement of Financial Position Increase in bookvalue of Property,plant and Equipment 6 060 Increase in Accumulated Surplus (4 797) Statement of Financial Performance Increase in Depreciation Expense, relating to depreciation of 2015 1 263 15.3. Property, Plant and Equipment - Errors We noted that during the previous financial years, two errors occurred, relating to journalsprocessed against Property, Plant and Equipment. The details are as follows: a) A journal was processed amounting to R 20 OOO. The description was the correction of a prior period error. Due to the fact that this journalled to a difference of R 20 OOO between the asset register and the accounting records, management reversed this transaction in the current year. b) In the past, impairment has, erroneously, been credited against the cost price of the relevant asset, rather than against accumulated depreciation. During the correction of this classification issue, we identified a net variance of R 120 with which the impairment transactions have been misstated. The impact of the error is as follows: Statement of Financial Position Decrease in bookvalue of Motor Vehicles (20 120) Decrease in Accumulated Surplus 20 120 Statement of Financial Performance No impact 15.4. Employee related cost The employee related cost for 2015, was disclosed in the previous year as R2 312 OOO. The supporting documentation for this expense, as obtained form the Department of Culture, Arts and Traditional Affairs,indicated that the total expense amounts to R2 326 230. We therefore adjusted the comparative year, by increasing both the employee related cost, as well as the government grant and subsidy revenue, with R14 230. Statement of Financial Position No impact Statement of Financial Performance Increase in Government Grants and Subsidies (14 230) Increase in Employee related cost 14 230 Cata Annual Re ort for 2015/16 Financial Year 15. Risk management Financial risk management The entity"s activities expose it to a variety of financialrisks: market risk (induding 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 a result of the funds available to cover future commitments. The entity manages liquidity risk through an ongoing review of future commitments and credit facilities. 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. Market risk Market risk is the risk that changes in market prices, such as interest rates and equity prices will affect the entity's revenue or the value of its holdings of financial instruments. The objective of market risk management is to manage and control market risk exposures within acceptable parameters, while optimising the return. There has been no change, since the previous financial year to the entity's exposure to market risks or the manner in which it manages and measures the 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. 17. Fruitless and wasteful expenditure Opening balance 83 Add: Fruitless and wasteful expenditure - current year 434 83 Less: Condoned or written offby relevant authority Less: Transfer to receivables for recovery 517 83 A restatement of the prior year was done, as no fruitless and wasteful expenditure was previously disclosed in the prior year. No disciplinary steps have yet been taken to recover the expenditure. Figures in Rand 2016 2015 18. Irregular expenditure Opening balance 141 332 121 558 Add: Irregular Expenditure - current year 5 130 19 774 Less: Amounts condoned Less: Amounts recoverable (not condoned) Less: Amounts not recoverable (not condoned) 146 462 141 332 Analysis of expenditure awaiting condonation per age classification Current year 5 130 19 774 Prior years 141 332 121 558 146 462 141 332 Details of Irregular expenditure - current year Disciplinary steps taken/criminal proceedings Payments made to suppliers for purchases that No disciplinary steps were taken. 5 130 did not adhere to the Supply Chain Management (SCM) policy. Details of irregular expenditure - prior year Disciplinary steps taken/criminal proceedings Payments made to suppliers for purchases that No disciplinary steps were taken. 141 332 did not adhere to the Supply Chain Management (SCM) policy. Cata Annual Re ort for 2015/16 Financial Year 760 Dr. James Moroka Drive Gaabomotho Building Private Bag X90 Mmabatho 2735 Tel: (018) 388 2966 www.nwpg.gov.za/cata cata Department: Culture, Arts and Traditional Affairs North West Provincial Government REPUBLIC OF SOUTH AFRICA ISBN: 978-0-621-44895-5 PR NO: 304/2016