T ABLE OF C ONTENTS
SECTION 1 – REPORT OF THE EXECUTIVE MAYOR ...................................................................... 2
SECTION 2 – FINANCIAL PERFORMANCE ...................................................................................... 5
SECTION 3 – SERVICE DELIVERY PERFORMANCE ..................................................................... 17
SECTION 5 – RECOMMENDATIONS ............................................................................................... 21
SECTION 6 - MUNICIPAL MANAGER'S QUALITY CERTIFICATION .............................................. 22

2013/14 Mid-year budget and performance assessment
GLOSSARY OF TERMS AND ABBREVIATIONS
Adjustments Budgets – Prescribed in section
28 of the Municipal Finance Management Act, this is the formal means by which a municipality
IDP – Integrated Development Plan. The main strategic planning document of a municipality.
may revise its budget during a financial year.
IRT – Integrated Rapid Transport
Allocations – Money received from Provincial and National Treasury.
KPI – Key Performance Indicators. Measures of service output and/or outcome.
Budget – The financial plan of a municipality.
MBRR – Municipal Budget Reporting
Regulations
Capital Expenditure – Spending on municipal assets such as land, buildings and vehicles. Any capital expenditure must be reflected as an asset on a municipality’s balance sheet.
MFMA - Municipal Finance Management Act (No
53 of 2003). The principal piece of legislation relating to municipal financial management.
Cash Flow Statement – A statement showing when actual cash will be received and spent and the month end cash and short-term investment balances.
MTREF – Medium Term Revenue and
Expenditure Framework, as prescribed by the
MFMA. It sets out indicative revenue and projected expenditure for the budget year, plus two outer financial years.
CGD – Capital Grants and Donations mainly comprising of National and Provincial
Government allocations as well as public contributions and donations from external parties.
CCT – City of Cape Town
NT – National Treasury
Operating Expenditure – The day-to-day expenses of a municipality such as general expenses, salaries & wages and repairs & maintenance.
CRR – Capital Replacement Reserve. An internal funding source used for capital projects, which must at all times be cash-backed in line with Section 18 of the MFMA.
PI – Performance Indicators
PT – Provincial Treasury
CTICC - Cape Town International Convention
Centre
Rates – Local Government tax based on assessed valuation of a property.
SCM – Supply Chain Management
DORA – Division of Revenue Act. Annual legislation which shows the allocations from national to local government.
SDBIP – Service Delivery and Budget
Implementation Plan
EFF – External Financing Fund. Internal funding mechanism and funded from borrowing for capital expenditure.
SFA – Strategic Focus Areas. The main priorities of a municipality as set out in the IDP. Budgeted spending must contribute towards achievement of these Strategic Focus Areas.
GFS – Government Finance Statistics. An internationally recognised classification system that facilitates municipalities.
comparisons between
Vote – One of the main segments into which a budget is divided, usually at directorate level.
Page 1

2013/14 Mid-year budget and performance assessment
1
1.1 High level assessment of MFMA S71 monthly statements for the first half of
2013/14
1.1.1 Against annual budget (original approved and latest adjustments)
Revenue by Source
Current revenue is 6.6%
2
or R0.87 billion below the year-to-date budget projections for December 2013.
Reasons for under- and over-recovery reflect against the following categories:
Under-recovery
 Electricity- and Water sales, due to inter alia consumer savings, seasonal fluctuations on consumer demand, high electricity tariff increases as well as water account queries and investigations.

Traffic Fines, due to the withdrawal and/or reduction of fines by prosecutors, nonpayment of fines and the capacity of courts to deal with the volumes of cases.
 Late receipt of the Fuel Levy payment.
 Income Forgone, due to lower than planned actual rebates to date as applications are still being adjudicated and processed as they are received.
Over-recovery

Property Rates, which is done on a daily basis resulting in the misalignment of the monthly period budget with the actual billing per month as well as ongoing valuation adjustments/corrections.
 Agency Services Revenue, due to higher than anticipated motor vehicle licence renewals.

Higher than anticipated revenue received on CID-Levies, Sale of Salvaged Items as well as Miscellaneous Income.
Operating expenditure by type
Current expenditure is 1.6%
3
or R0.19 billion below the year-to-date budget projections for December 2013.
Under expenditure reflects against the following categories:
 Salaries, Wages & Allowances, due to the turnaround time in the filling of vacancies and delays in the appointment of seasonal workers.
1
Prepared to meet the requirements of MFMA Section 54 (1)
2
Table C4 – Total revenue by source (excluding capital transfers and contributions)
3
Table C4 – Total expenditure by type
Page 2

2013/14 Mid-year budget and performance assessment

Bulk Purchases, due to consumer savings campaigns and the high electricity tariff increases, which affect consumer demand.
 Contracted Services, due to contracts approved later than anticipated, a lack of capacity to implement projects, the nonalignment of R&M programmes with the budget, delays in the roll out of EPWP projects as well as delays in the capturing of invoices.
 Transfers & Grants, due to delays with the finalising of MOA for various beneficiaries.
 Other Material, due to lower than anticipated demand for materials and the impact of the re-active component of R&M.
Capital expenditure
Year-to-date expenditure on the capital budget amounts to R1.62 billion (2013:
R1.85 billion), or 28.9% (2013: 29.4%), of the R5.61 billion approved budget
4
, which is 0.5% lower than the equivalent achievement of expenditure against budget for this time last year.
The current expenditure has been funded by means of grants
5
(45.7%), borrowings
(42.1%) and the balance from the Capital Replacement Reserves, Public contributions & Donations or cash.
Reasons for material variances in capital expenditure are:

Supply Chain Management (SCM) issues inter alia a change in the SCM policy, withdrawal of tender offers, S62 appeals, tender appeals and outstanding tax clearance certificates.

Community interference.

Project timeframes not being aligned to implementation rate.

The national industrial action/strike that affected the building construction industry.

Non-conformance issues relating to project specifications.

Delays in or earlier delivery of equipment, furniture and fittings.
Cash flows
The City’s total cash and cash equivalents
6
amounted to R8.1 billion at the beginning of 2013/14 and it was considered unnecessary to raise any loans during the current year, but rather to fund the EFF capital programme from working capital reserves.
The budgeted cash and cash equivalents at year-end of R6.6 billion is expected to
4
Table C5 – Total capital expenditure
5
Table C5 – Total capital expenditure (municipal vote, standard classification and funding)
6
For the purposes of the cash flow statement, cash and cash equivalents consist of cash balances and short term investment deposits.
Page 3

2013/14 Mid-year budget and performance assessment be sufficient to cover the conditional funds that must be fully cash-backed in terms of the MFMA.
1.2 High level SDBIP overall performance
The Midyear performance assessment contained in this report is based on the reviewed top level corporate service delivery and budget implementation plan for the period 1 July 2013 to 31 December 2013.
The 2012/13 audit report by the Auditor-General of South Africa on auditing of the
City ’s predetermined objectives and performance management is unqualified and contains no issues for which management comments and corrective actions are required. The items listed in the audit report under ‘ emphasis of matters ’ are selfexplanatory and for reader interest only.
The corporate level performance report is discussed under section 4 (service delivery performance) of this report.
1.3 2012/13 Annual Report
The 2012/13 audit report is unqualified and contains no issues for which management comments and corrective actions are required. The items listed in the audit report under ‘ emphasis of matters ’ are self-explanatory and for reader interest only.
1.4 Municipal Entity – Cape Town International Convention Centre (CTICC)
The mid-year performance review of the CTICC is reported under separate cover and will be tabled in Council together with the Annual Report on 29 January 2014.
1.5 Conclusion
The mid-year budget and performance assessment indicates that:
(a) An adjustments budget for 2013/14 is required and this must be approved by
Council by no later than 28 February 2014; and
(b) The revised SDBIP, which forms the basis for the mid-year performance assessment, must include adjustments as a result of the adjustments budget and must be approved by Council.
Page 4

2013/14 Mid-year budget and performance assessment
The tables included in section 2 are from the December 2013 in-year monthly budget statement (section 71 report). The full year forecasts have been revised as part of the midyear assessment. The revised forecasts will inform the adjustments that are tabled for
Council approval.
Table C1: Monthly budget statement summary
The table below provides a highlevel summation of the City’s operating- and capital budgets, actuals to date, financial position and cash flow.
2012/13 Budget Year 2013/14
Description Audited
Outcome
Original
Budget
Adjusted
Budget
YearTD actual
YearTD budget
YTD variance
R thousands
Financial Performance
Property rates
Service charges
Investment revenue
Transfers recognised - operational
5 161 502
13 099 805
368 324
1 985 809
5 527 109
14 442 391
284 618
2 595 904
5 527 109
14 442 391
284 618
2 581 301
2 796 858
6 816 458
190 044
1 365 183
2 729 672
7 089 030
141 770
1 453 709
67 186
(272 573)
48 273
(88 526)
Other own revenue
Total Revenue (excluding capital transfers and 23 912 206 25 895 089 25 880 486 12 336 899 13 208 408 (871 509) contributions)
3 296 766 3 045 068 3 045 068 1 168 357 1 794 227 (625 869)
Employee costs
Remuneration of Councillors
Depreciation & asset impairment
Finance charges
Materials and bulk purchases
Transfers and grants
Other expenditure
Total Expenditure
7 446 199
111 673
1 627 385
720 766
6 675 379
103 144
7 235 181
23 919 727
8 253 458
123 721
1 934 741
863 894
7 257 562
39 544
7 671 163
26 144 082
8 249 096
123 721
1 934 741
863 894
7 257 388
93 734
7 606 904
26 129 479
4 212 479
56 940
944 865
385 090
3 277 742
56 355
3 508 693
12 442 164
4 280 377
61 861
957 420
385 131
3 422 470
58 398
3 473 002
12 638 659
(67 898)
(4 921)
(12 555)
(41)
(144 728)
(2 043)
35 691
(196 495)
Surplus/(Deficit)
Transfers recognised - capital
Contributions & Contributed assets
Surplus/(Deficit) after capital transfers & contributions
Share of surplus/ (deficit) of associate
Surplus/ (Deficit) for the year
Capital expenditure & funds sources
Capital expenditure
Capital transfers recognised
Public contributions & donations
Borrowing
Internally generated funds
Total sources of capital funds
Financial position
(7 521)
3 414 645
(248 993)
2 535 058
(248 993)
2 567 723
(105 265)
886 545
569 749
802 896
(675 014)
83 649
36 603 48 250 49 820 54 882 17 634 37 249
3 443 726 2 334 315 2 368 550 836 163 1 390 279 (554 117)
–
3 443 726 2 334 315 2 368 550 836 163 1 390 279 (554 117)
5 780 762
3 414 645
35 076
1 665 377
665 664
5 780 762
5 450 592
2 537 158
–
46 150
2 149 497
717 788
5 450 592
–
5 612 765
2 569 823
47 720
2 228 669
766 554
5 612 765
–
1 623 283
886 552
23 699
553 634
159 398
1 623 283
1 738 184
793 889
–
16 534
731 982
195 779
1 738 184
–
(114 901)
92 663
7 165
(178 349)
(36 381)
(114 901)
Total current assets
Total non current assets
Total current liabilities
Total non current liabilities
Community wealth/Equity
12 900 815
29 033 827
7 988 696
11 488 750
22 457 196
11 085 279
33 525 815
8 556 364
11 249 547
24 805 183
11 370 810
35 848 981
10 979 467
11 402 697
24 837 627
11 755 508
29 525 905
5 783 749
11 303 408
24 194 255
Cash flows
Net cash from (used) operating
Net cash from (used) investing
Net cash from (used) financing
5 506 919
(5 820 775)
2 252 382
4 194 026
(5 109 063)
(345 066)
4 317 630
(5 544 435)
(598 143)
2 967 831
(2 998 166)
(183 831)
2 782 140
(2 871 578)
(309 110)
(185 691)
126 588
(125 279)
Cash/cash equivalents at the month/year end 8 099 366 6 279 360 6 274 417 7 885 200 7 140 915 (744 285)
YTD variance
%
-7%
12%
43%
-24%
-19%
-7%
2%
-4%
34%
-6%
-35%
-7%
-
-40%
-7%
-4%
41%
-10%
-4%
-3%
1%
-2%
-2%
-8%
-1%
-0%
-118%
10%
211%
-40%
Full Year
Forecast
5 527 109
14 254 547
282 078
2 603 947
3 057 433
25 725 114
8 219 948
123 721
1 957 724
863 894
6 940 884
116 409
7 745 143
25 967 723
(242 610)
2 868 417
75 302
2 701 109
–
2 701 109
5 600 388
2 860 517
52 025
2 030 433
657 413
5 600 388
11 370 810
35 848 981
10 979 467
11 402 697
24 837 627
4 317 629
(5 544 435)
(598 143)
6 274 417
Page 5

2013/14 Mid-year budget and performance assessment
Table C2: Monthly Budget Statement - Financial Performance (standard classification)
The table below is an overview of the budgeted financial performance in relation to revenue and expenditure per standard classification.
Description
2012/13
Audited
Outcome
Original
Budget
Adjusted
Budget
Budget Year 2013/14
YTD actual YTD budget YTD variance YTD variance
%
Full Year
Forecast
R thousands
Revenue - Standard
Governance and administration
Executive and council
Budget and treasury office
Corporate services
Community and public safety
Community and social services
Sport and recreation
Public safety
Housing
Health
Economic and environmental services
Planning and development
Road transport
Environmental protection
Trading services
Electricity
Water
Waste water management
Waste management
Other
Total Revenue - Standard
8 899 313
2 202
8 699 491
197 620
1 884 082
74 967
131 674
208 010
1 079 234
390 196
2 902 638
197 527
2 674 412
30 699
13 675 771
9 141 319
2 245 107
1 325 054
964 291
1 650
27 363 454
9 117 905
2 498
8 899 708
215 699
2 299 263
100 274
197 733
283 945
1 284 802
432 509
2 010 294
219 262
1 767 700
23 332
15 046 323
10 020 983
2 506 465
1 485 615
1 033 259
4 613
28 478 397
9 114 227
2 498
8 899 708
212 022
2 339 231
100 346
202 132
286 435
1 317 660
432 658
2 004 087
227 912
1 749 721
26 454
15 035 869
10 018 983
2 491 930
1 481 418
1 043 538
4 613
28 498 029
4 579 256
251
4 514 153
64 852
931 799
26 932
37 517
122 411
549 321
195 618
801 709
104 667
688 521
8 520
6 965 530
4 891 361
1 013 415
577 452
483 301
34
13 278 327
5 097 855
1 249
5 027 022
69 585
990 981
40 483
59 335
139 015
540 482
211 665
648 088
102 839
536 204
9 045
7 290 010
5 024 604
1 082 725
635 411
547 269
2 004
14 028 938
(518 599)
(998)
(512 868)
(4 733)
(59 182)
(13 552)
(21 819)
(16 605)
8 839
(16 046)
153 620
1 828
152 317
(525)
(324 480)
(133 243)
(69 310)
(57 959)
(63 969)
(1 970)
(750 612)
28%
-6%
-4%
-3%
-6%
-9%
-12%
-98%
-5.4%
-10%
-80%
-10%
-7%
-6%
-33%
-37%
-12%
2%
-8%
24%
2%
9 123 306
4 482
8 897 917
220 907
2 435 288
78 770
203 580
279 748
1 430 707
442 482
2 245 500
228 068
1 977 398
40 034
14 861 675
9 904 328
2 483 050
1 460 110
1 014 188
3 064
28 668 832
Expenditure - Standard
Governance and administration
Executive and council
Budget and treasury office
Corporate services
Community and public safety
Community and social services
Sport and recreation
Public safety
Housing
Health
Economic and environmental services
Planning and development
Road transport
Environmental protection
Trading services
Electricity
Water
Waste water management
Waste management
Other
Total Expenditure - Standard
Surplus/ (Deficit) for the year
4 692 783
302 624
1 984 028
2 406 131
4 510 510
499 201
1 180 475
1 430 306
748 757
651 772
2 329 216
513 609
1 582 628
232 979
12 311 362
7 649 552
1 998 723
1 077 344
1 585 743
75 856
23 919 727
3 443 726
4 947 550
354 000
2 324 556
2 268 994
5 217 765
502 666
1 261 439
1 593 632
1 104 778
755 250
2 723 045
589 928
1 894 433
238 683
13 168 418
8 315 138
2 145 890
1 104 045
1 603 345
87 305
26 144 082
2 334 315
4 939 680
354 073
2 314 525
2 271 083
5 193 539
503 569
1 262 458
1 595 135
1 077 127
755 251
2 726 341
590 709
1 895 224
240 408
13 176 614
8 313 138
2 145 954
1 103 897
1 613 624
93 305
26 129 479
2 368 550
2 464 503
164 899
1 173 505
1 126 098
2 504 319
273 483
595 546
785 524
480 281
369 485
1 258 625
278 139
856 148
124 338
6 165 836
3 830 216
989 370
581 274
764 977
48 881
12 442 164
836 163
2 437 172
179 475
1 114 713
1 142 985
2 510 282
251 105
623 126
819 691
429 821
386 539
1 274 912
298 205
853 271
123 436
6 362 962
3 944 008
1 087 579
538 348
793 027
53 331
12 638 659
1 390 279
27 331
(14 576)
58 793
(16 887)
(5 963)
22 378
(27 580)
(34 168)
50 460
(17 053)
(16 287)
(20 066)
2 877
902
(197 126)
(113 792)
(98 210)
42 925
(28 050)
(4 450)
(196 495)
(554 117)
-1%
-7%
0%
1%
-4%
-4%
12%
-4%
1%
-8%
5%
-1%
0%
9%
-3%
-3%
-9%
8%
-4%
-8%
-1.6%
-39.9%
4 911 009
339 462
2 292 542
2 279 005
5 248 099
518 999
1 278 306
1 586 283
1 100 260
764 252
2 808 117
569 124
1 983 816
255 178
12 907 060
8 024 763
2 150 332
1 134 529
1 597 435
93 437
25 967 723
2 701 109
Note: As per GFS classification, Trading Services expenditure above excludes Street Lighting provisions
(included with Community and public safety).
Page 6

2013/14 Mid-year budget and performance assessment
Table C3: Monthly Budget Statement
– Financial Performance (revenue and expenditure by municipal vote)
The table below shows budgeted financial performance in relation to the revenue and expenditure by vote as well as the operating surplus or deficit.
2012/13
Audited
Outcome
Original
Budget
Adjusted
Budget
Budget Year 2013/14
YTD actual YTD budget
YTD variance
YTD variance
%
Full Year
Forecast
R thousands
Revenue by Vote
Vote 1 - City Health
Vote 2 - City Manager
Vote 3 - Community Services
Vote 4 - Compliance and Auxiliary Services
Vote 5 - Corporate Services
Vote 6 - Deputy City Manager
Vote 7 - Economic, Environment & Spatial Planning
Vote 8 - Finance
Vote 9 - Human Settlements
Vote 10 - Rates & Other
Vote 11 - Safety & Security
Vote 12 - Social and Early Childhood Development
Vote 13 - Tourism, Events and Marketing
Vote 14 - Transport, Roads and Stormwater
Vote 15 - Utility Services
Total Revenue by Vote
390 874
30
182 524
3 713
60 045
36 517
104 240
1 130 680
1 081 268
7 923 871
185 764
1 027
26 770
2 556 563
13 679 568
27 363 454
433 136
41
218 688
2 963
37 936
33 859
100 661
694 205
1 287 635
8 605 150
261 949
401
87 930
1 656 659
15 057 184
28 478 397
433 285
41
219 017
2 963
32 936
33 645
112 647
694 205
1 320 494
8 605 150
265 762
401
92 071
1 638 680
15 046 730
28 498 029
195 846
10
57 624
333
7 955
8 189
51 798
378 470
550 308
4 314 756
117 307
73
8 266
621 020
6 966 373
13 278 327
211 978
21
79 171
1 482
10 777
17 396
45 460
320 438
541 895
4 880 204
129 123
200
24 650
474 614
7 291 531
14 028 938
(16 132)
(11)
(21 546)
(1 149)
(2 822)
(9 207)
6 337
58 032
8 413
(565 448)
(11 816)
(128)
(16 384)
146 406
(325 158)
(750 612)
2%
-12%
-9%
-64%
-66%
31%
-4%
-5.4%
-8%
-53%
-27%
-78%
-26%
-53%
14%
18%
Expenditure by Vote
Vote 1 - City Health
Vote 2 - City Manager
Vote 3 - Community Services
Vote 4 - Compliance and Auxiliary Services
Vote 5 - Corporate Services
Vote 6 - Deputy City Manager
Vote 7 - Economic, Environment & Spatial Planning
Vote 8 - Finance
Vote 9 - Human Settlements
Vote 10 - Rates & Other
Vote 11 - Safety & Security
Vote 12 - Social and Early Childhood Development
Vote 13 - Tourism, Events and Marketing
Vote 14 - Transport, Roads and Stormwater
Vote 15 - Utility Services
Total Expenditure by Vote
Surplus/ (Deficit) for the year
727 932
83 276
1 339 644
409 724
1 864 105
79 282
465 087
1 623 529
771 861
744 135
1 381 203
73 392
419 741
1 565 311
12 371 505
23 919 727
3 443 726
835 227
101 051
1 376 911
485 863
1 612 797
115 861
515 983
1 860 619
1 124 016
837 495
1 520 375
77 095
530 824
1 896 136
13 253 830
26 144 082
2 334 315
835 227
101 129
1 376 911
485 346
1 612 797
115 576
519 105
1 858 369
1 096 365
838 695
1 514 865
78 226
530 824
1 903 936
13 262 109
26 129 479
2 368 550
410 497
52 589
699 513
225 314
773 685
24 764
259 001
994 303
491 592
402 115
748 933
42 496
253 108
857 018
6 207 238
12 442 164
836 163
Note: the above table includes capital grant and donations (CGD).
428 295
54 237
703 416
237 713
800 881
57 810
259 755
917 745
439 778
404 404
783 600
38 120
255 598
852 397
6 404 910
12 638 659
1 390 279
(17 798)
(1 648)
(3 904)
(12 400)
(27 196)
(33 046)
(754)
76 558
51 814
(2 289)
(34 667)
4 376
(2 490)
4 621
(197 672)
(196 495)
(554 117)
12%
-1%
-4%
11%
-1%
1%
-3%
-1.6%
-39.9%
-3%
-57%
0%
8%
-4%
-3%
-1%
-5%
844 133
107 863
1 372 388
477 944
1 596 337
71 571
537 690
1 853 859
1 119 218
818 287
1 512 067
100 814
571 001
1 992 348
12 992 203
25 967 723
2 701 109
443 109
1 041
198 890
3 947
43 700
31 667
129 961
703 536
1 433 541
8 605 150
257 475
401
90 521
1 853 357
14 872 536
28 668 832
Page 7

2013/14 Mid-year budget and performance assessment
Table C4: Monthly Budget Statement – Financial Performance (revenue by source and expenditure by type)
The table below is a view of the budgeted financial performance in relation to the revenue by source and expenditure by type .
Description
2012/13
Audited
Outcome
Original
Budget
Adjusted
Budget
Budget Year 2013/14
YTD actual YTD budget
YTD variance
R thousands
Revenue By Source
Property rates
Property rates - penalties & collection charges
Service charges - electricity revenue
Service charges - water revenue
Service charges - sanitation revenue
Service charges - refuse revenue
Service charges - other
Rental of facilities and equipment
Interest earned - external investments
Interest earned - outstanding debtors
Dividends received
Fines
Licences and permits
Agency services
Transfers recognised - operational
Other revenue
Gains on disposal of PPE
Total Revenue (excluding capital transfers and contributions)
Expenditure By Type
Employee related costs
Remuneration of councillors
Debt impairment
Depreciation & asset impairment
Finance charges
Bulk purchases
Other materials
Contracted services
Transfers and grants
Other expenditure
Loss on disposal of PPE
Total Expenditure
Surplus/(Deficit)
Transfers recognised - capital
Contributions recognised - capital
Contributed assets
Surplus/(Deficit) after capital transfers & contributions
Taxation
Surplus/(Deficit) after taxation
Attributable to minorities
Surplus/(Deficit) attributable to municipality
Share of surplus/ (deficit) of associate
Surplus/ (Deficit) for the year
5 076 445
85 057
8 852 928
2 053 577
1 091 897
869 210
232 192
306 605
368 324
183 192
–
100 524
41 843
132 469
1 985 809
2 445 384
86 747
23 912 206
5 427 388
99 720
9 668 405
2 343 850
1 243 019
947 126
239 991
336 471
284 618
118 805
–
183 257
35 601
121 993
2 595 904
2 179 942
69 000
25 895 089
5 427 388
99 720
9 668 405
2 343 850
1 243 019
947 126
239 991
336 471
284 618
118 805
–
183 257
35 601
121 993
2 581 301
2 179 942
69 000
25 880 486
2 758 562
38 295
4 758 239
954 043
529 004
458 781
116 391
164 084
190 044
54 459
–
66 750
22 677
73 226
1 365 183
786 836
324
12 336 899
2 679 812
49 860
4 882 208
1 027 197
589 465
473 561
116 599
162 345
141 770
59 243
–
86 719
18 898
67 066
1 453 709
1 396 589
3 366
13 208 408
78 750
(11 565)
(123 970)
(73 154)
(60 461)
(14 780)
(208)
1 740
48 273
(4 784)
–
(19 969)
3 779
6 159
(88 526)
(609 753)
(3 041)
(871 509)
7 446 199
111 673
926 812
1 627 385
720 766
6 391 186
284 193
2 825 946
103 144
3 480 981
1 443
23 919 727
(7 521)
3 414 645
34 076
2 527
3 443 726
8 253 458
123 721
866 192
1 934 741
863 894
6 898 881
358 681
3 192 182
39 544
3 612 788
–
26 144 082
(248 993)
2 535 058
48 250
–
2 334 315
8 249 096
123 721
866 192
1 934 741
863 894
6 898 881
358 508
3 157 094
93 734
3 583 618
–
26 129 479
(248 993)
2 567 723
49 820
–
2 368 550
4 212 479
56 940
433 096
944 865
385 090
3 124 041
153 701
1 292 917
56 355
1 782 680
–
12 442 164
(105 265)
886 545
23 705
31 177
836 163
4 280 377
61 861
433 096
957 420
385 131
3 250 206
172 263
1 350 732
58 398
1 689 174
–
12 638 659
569 749
802 896
17 634
–
1 390 279
(67 898)
(4 921)
(0)
(12 555)
(41)
(126 165)
(18 562)
(57 814)
(2 043)
93 505
–
(196 495)
(675 014)
83 649
6 072
31 177
–
3 443 726
–
3 443 726
–
3 443 726
–
2 334 315
–
2 334 315
–
2 334 315
–
2 368 550
–
2 368 550
–
2 368 550
–
836 163
–
836 163
–
836 163
–
1 390 279
–
1 390 279
–
1 390 279
YTD variance
%
0%
1%
34%
-8%
-
3%
-23%
-3%
-7%
-10%
-3%
-23%
20%
9%
-6%
-44%
-90%
-7%
-4%
-11%
-4%
-3%
6%
-2%
-8%
0%
-1%
0%
-
-2%
-118%
10%
34%
-
Full Year
Forecast
5 427 388
99 720
9 483 473
2 333 850
1 243 019
950 808
243 397
336 823
282 078
121 617
–
168 710
39 281
134 993
2 603 947
2 187 009
69 000
25 725 114
8 219 948
123 721
881 192
1 957 724
863 894
6 607 911
332 973
3 338 889
116 409
3 525 062
–
25 967 723
(242 610)
2 868 417
44 125
31 177
2 701 109
–
2 701 109
–
2 701 109
–
2 701 109
Page 8

2013/14 Mid-year budget and performance assessment
Table C5: Monthly Budget Statement - Capital Expenditure (municipal vote, standard classification and funding)
R thousands
Multi-Year expenditure appropriation
Vote 1 - City Health
Vote 2 - City Manager
Vote 3 - Community Serv ices
Vote 4 - Compliance and Aux iliary Serv ices
Vote 5 - Corporate Serv ices
Vote 6 - Deputy City Manager
Vote 7 - Economic, Env ironment & Spatial Planning
Vote 8 - Finance
Vote 9 - Human Settlements
Vote 10 - Rates & Other
Vote 11 - Safety & Security
Vote 12 - Social and Early Childhood Dev elopment
Vote 13 - Tourism, Ev ents and Marketing
Vote 14 - Transport, Roads and Stormw ater
Vote 15 - Utility Serv ices
Total Capital Expenditure
Capital Expenditure - Standard Classification
Governance and administration
Ex ecutiv e and council
Budget and treasury office
Corporate serv ices
Community and public safety
Community and social serv ices
Sport and recreation
Public safety
Housing
Health
Economic and environmental services
Planning and dev elopment
Road transport
Env ironmental protection
Trading services
Electricity
Water
Waste w ater management
Waste management
Other
Total Capital Expenditure - Standard Classification
Funded by:
National Gov ernment
Prov incial Gov ernment
District Municipality
Other transfers and grants
Transfers recognised - capital
Public contributions & donations
Borrowing
Internally generated funds
Total Capital Funding
The table below reflects the City’s capital programme in relation to capital expenditure by municipal vote; capital expenditure by standard classification; and funding sources required to fund the capital budget, including information on capital transfers from National and
Provincial departments.
Vote Description
2012/13
Audited
Outcome
Original
Budget
Adjusted
Budget
Budget Year 2013/14
YearTD actual
YearTD budget
YTD variance
YTD variance
%
22 778
1 147
178 223
5 094
232 756
25 085
41 429
21 613
565 694
–
55 708
6 791
91 037
2 493 517
2 039 890
5 780 762
23 716
842
222 027
10 465
258 892
40 450
58 459
11 784
626 894
–
67 927
5 460
28 661
1 415 743
2 679 272
5 450 592
27 129
842
226 934
15 844
255 103
39 767
57 922
41 111
666 389
–
71 852
7 838
39 418
1 431 843
2 730 775
5 612 765
6 017
510
48 028
1 918
90 690
13 093
12 850
2 053
268 598
–
16 787
631
5 606
551 702
604 800
1 623 283
11 887
421
56 033
1 621
93 144
21 279
11 399
6 944
306 799
–
28 357
1 879
17 417
351 191
829 814
1 738 184
(5 870)
89
(8 005)
297
(2 454)
(8 185)
1 451
(4 891)
(38 201)
–
(11 570)
(1 249)
(11 811)
200 511
(225 015)
(114 901)
-41%
-66%
-68%
57%
-27%
-7%
-49%
21%
-14%
18%
-3%
-38%
13%
-70%
-12%
276 777
4 266
10 471
262 041
961 937
37 716
233 146
103 000
565 694
22 382
2 528 595
31 631
2 482 101
14 864
2 013 453
1 194 512
303 326
304 581
208 174
2 860
5 780 762
294 502
9 250
5 349
279 903
1 024 512
80 545
170 922
122 934
626 894
23 216
1 500 104
65 452
1 412 268
22 384
2 631 474
1 404 107
478 465
481 115
264 938
2 849
5 450 592
328 246
14 442
5 444
308 360
1 086 467
79 770
189 349
124 331
666 389
26 629
1 512 576
63 589
1 425 861
23 126
2 685 476
1 426 870
494 681
492 835
267 856
3 234
5 612 765
100 529
1 279
1 365
97 885
363 351
11 124
42 511
35 101
268 598
6 017
570 588
19 660
549 821
1 107
588 816
337 801
130 013
86 765
33 841
395
1 623 283
111 153
1 038
3 548
106 567
433 543
12 743
60 173
41 942
306 799
11 887
373 484
21 044
349 857
2 583
820 004
453 999
176 600
101 165
86 763
1 476
1 738 184
(10 625)
241
(2 184)
(8 682)
(70 193)
(1 619)
(17 662)
(6 841)
(38 201)
(5 870)
197 104
(1 384)
199 964
(1 476)
(231 188)
(116 198)
(46 587)
(14 400)
(52 922)
(1 081)
(114 901)
-12%
-49%
53%
-7%
57%
-57%
-28%
-26%
-26%
-14%
-10%
23%
-62%
-8%
-16%
-13%
-29%
-16%
-61%
-73%
-7%
Full Year
Forecast
30 096
14 095
209 126
3 604
294 109
27 739
64 469
44 204
772 040
–
58 080
7 838
26 530
1 612 231
2 436 227
5 600 388
356 991
2 256
6 286
348 449
1 151 013
66 522
173 451
109 404
772 040
29 596
1 697 460
62 479
1 604 685
30 296
2 394 924
1 313 311
477 601
462 840
139 505
1 666
5 600 388
3 056 018
354 954
–
3 673
3 414 645
35 076
1 665 377
665 664
5 780 762
2 191 297
343 761
–
2 100
2 537 158
46 150
2 149 497
717 788
5 450 592
2 252 888
314 835
–
2 100
2 569 823
47 720
2 228 669
766 554
5 612 765
743 220
143 269
–
62
886 552
23 699
553 634
159 398
1 623 283
633 957
158 832
–
1 100
793 889
16 534
731 982
195 779
1 738 184
109 263
(15 562)
–
(1 038)
92 663
7 165
(178 349)
(36 381)
(114 901)
17%
-10%
-
-94%
12%
43%
-24%
-19%
-7%
2 501 455
357 962
–
1 100
2 860 517
52 025
2 030 433
657 413
5 600 388
Page 9

2013/14 Mid-year budget and performance assessment
Table C6: Monthly Budget Statement - Financial Position
The table below reflects the performance to date in relation to the financial position of the
City.
2012/13 Budget Year 2013/14
Description
R thousands
ASSETS
Current assets
Cash
Call inv estment deposits
Consumer debtors
Other debtors
Current portion of long-term receiv ables
Inv entory
Total current assets
Non current assets
Long-term receiv ables
Inv estments
Inv estment property
Inv estments in Associate
Property , plant and equipment
Agricultural
Biological assets
Intangible assets
Other non-current assets
Total non current assets
TOTAL ASSETS
LIABILITIES
Current liabilities
Bank ov erdraft
Borrow ing
Consumer deposits
Trade and other pay ables
Prov isions
Total current liabilities
Non current liabilities
Borrow ing
Prov isions
Total non current liabilities
TOTAL LIABILITIES
Audited
Outcome
28 758 736
29 033 827
41 934 642
101 665
173 426
–
–
–
–
–
–
–
–
418 166
308 217
5 445 079
1 817 235
7 988 696
Original
Budget
4 730 197
3 430 794
4 172 233
290 496
20 546
256 550
12 900 815
–
6 200 954
4 217 354
370 198
17 832
278 941
11 085 279
1 203 274
–
32 232 897
–
–
–
33 525 815
44 611 094
89 644
–
–
–
–
478 860
332 682
6 592 362
1 152 460
8 556 364
Adjusted
Budget
YearTD actual
–
6 198 800
4 454 964
407 218
16 940
292 888
11 370 810
79 940
8 055 313
3 140 607
192 328
20 546
266 773
11 755 508
85 161
133 505
–
–
35 630 315
–
–
–
–
35 848 981
47 219 791
–
–
387 991
365 950
8 992 393
1 233 133
10 979 467
88 751
–
–
–
29 437 153
–
–
–
–
29 525 905
41 281 412
–
–
418 166
353 034
2 991 339
2 021 210
5 783 749
Full Year
Forecast
–
6 198 800
4 454 964
407 218
16 940
292 888
11 370 810
85 161
133 505
–
–
35 630 315
–
–
–
–
35 848 981
47 219 791
–
–
387 991
365 950
8 992 393
1 233 133
10 979 467
6 936 237
4 552 513
11 488 750
19 477 446
6 493 327
4 756 220
11 249 547
19 805 911
6 646 477
4 756 220
11 402 697
22 382 164
6 750 895
4 552 513
11 303 408
17 087 157
6 646 477
4 756 220
11 402 697
22 382 164
NET ASSETS
COMMUNITY WEALTH/EQUITY
Accumulated Surplus/(Deficit)
Reserv es
TOTAL COMMUNITY WEALTH/EQUITY
22 457 196 24 805 183 24 837 627 24 194 255 24 837 627
20 159 377
2 297 819
22 457 196
22 790 759
2 014 424
24 805 183
22 824 993
2 012 634
24 837 627
22 048 849
2 145 407
24 194 255
22 824 993
2 012 634
24 837 627
Page 10

2013/14 Mid-year budget and performance assessment
Table C7: Monthly Budget Statement - Cash Flow
The City’s cash flow position and cash/cash equivalent outcome is shown in the table below.
Description
R thousands
CASH FLOW FROM OPERATING ACTIVITIES
Receipts
Ratepay ers and other
Gov ernment - operating
Gov ernment - capital
Interest
Payments
Suppliers and employ ees
Finance charges
Transfers and Grants
NET CASH FROM/(USED) OPERATING ACTIVITIES
CASH FLOWS FROM INVESTING ACTIVITIES
Receipts
Proceeds on disposal of PPE
Decrease (Increase) in non-current debtors
Decrease (increase) other non-current receiv ables
Decrease (increase) in non-current inv estments
Payments
Capital assets
NET CASH FROM/(USED) INVESTING ACTIVITIES
CASH FLOWS FROM FINANCING ACTIVITIES
Receipts
Short term loans
Borrow ing long term/refinancing
Increase (decrease) in consumer deposits
Payments
Repay ment of borrow ing
NET CASH FROM/(USED) FINANCING ACTIVITIES
NET INCREASE/ (DECREASE) IN CASH HELD
Cash/cash equiv alents at beginning:
Cash/cash equiv alents at month/y ear end:
2012/13
Audited
Outcome
Adjusted
Budget
Budget Year 2013/14
YTD actual YTD budget YTD variance
YTD variance
%
18 963 843
1 979 795
3 414 645
592 319
21 960 571
2 595 904
2 583 308
403 422
21 960 571
2 581 301
2 572 752
284 618
12 230 850
1 507 017
1 678 255
222 505
11 527 821
1 614 987
1 653 278
142 110
703 029
(107 970)
24 977
80 396
(18 797 472)
(646 211)
–
5 506 919
(22 599 729)
(749 449)
–
4 194 026
(22 292 356)
(749 563)
(39 694)
4 317 630
(12 278 334)
(386 600)
(5 862)
2 967 831
(11 749 608)
(386 600)
(19 847)
2 782 140
528 725
(0)
(13 985)
(185 691)
93 472
–
(3 125)
(42 313)
69 000
–
–
–
(5 868 809)
(5 820 775)
(5 178 063)
(5 109 063)
2 384 420
–
33 273
(165 311)
2 252 382
1 938 526
6 160 840
8 099 366
Original
Budget
–
–
–
(345 066)
(345 066)
(1 260 103)
7 539 463
6 279 360
(5 544 435)
(5 544 435)
–
–
–
–
–
–
–
(598 143)
(598 143)
(1 824 949)
8 099 366
6 274 417
(2 998 166)
(2 998 166)
–
–
–
–
–
–
–
(183 831)
(183 831)
(214 166)
8 099 366
7 885 200
(2 871 578)
(2 871 578)
–
–
–
–
–
–
–
(309 110)
(309 110)
(398 548)
8 099 366
7 700 818
126 588
126 588
–
–
–
–
–
–
–
(125 279)
(125 279)
6%
-7%
2%
57%
-4%
0%
70%
-7%
-4%
-4%
-
-
-
-
-
-
-
41%
41%
Full Year
Forecast
21 960 571
2 581 301
2 572 752
284 618
(22 292 356)
(749 563)
(39 694)
4 317 629
–
–
–
–
(5 544 435)
(5 544 435)
–
–
–
(598 143)
(598 143)
(1 824 949)
8 099 366
6 274 417
Page 11

2013/14 Mid-year budget and performance assessment
Debtors' analysis
The debtor analysis provides an age analysis by revenue source and customer category.
Table SC3 Monthly budget statement Aged Debtors
Description
Budget Year 2013/14
R thousands
Debtors Age Analysis By Incom e Source
Trade and Other Receivables from Exchange Transactions - Water
Trade and Other Receivables from Exchange Transactions - Electricity
Receivables from Non-exchange Transactions - Property Rates
Receivables from Exchange Transactions - Waste Water Management
Receivables from Exchange Transactions - Waste Management
Receivables from Exchange Transactions - Property Rental Debtors
Interest on Arrear Debtor Accounts
Recoverable unauthorised, irregular, fruitless and w asteful expenditure
Other
Total By Incom e Source
2012/13 - totals only
Debtors Age Analysis By Custom er Group
Organs of State
Commercial
Households
Other
Total By Custom er Group
0-30 Days
31-60
Days
61-90
Days
91-120
Days
121-150
Days
151-180
Days
181 Days-
1 Year
Over 1
Year
Total
Total over 90 days
Actual Bad
Im pairm ent -
Debts
Bad Debts
Written Off i.t.o Council against
Policy
Debtors
251 332
616 031
59 060
37 752
77 728
22 743
56 034
14 136
(7 983) 37 071
51 278
9 832
43 683
9 515
289 494
34 440
424 249
136 092
67 092
22 431
28 378
14 399
37 653
14 822
27 806
10 725
52 520
42 235
–
(133 948)
9 145
16 515
–
(67 404)
9 195
19 318
–
(37 731)
(585)
18 507
–
(9 471)
36 238
24 192
27 666
26 935
168 133
133 937
11 341
9 127
17 767
–
(7 020)
9 031
423 445
17 204
–
(7 014)
43 827
–
88 514
–
(32 125)
1 455 603 120 275 135 747 154 223 152 756 550 464 726 219
1 194 849
63 775
643 396
572 711
2 023 460
808 224
1 351 200
987 704
200 714
–
488 487
–
(109 667)
371 950
502 847
708 547
–
(404 380)
3 054 265 6 349 551
1 635 339
131 698
912 503
785 581
275 637
431 987
630 479
–
(165 297)
–
–
–
–
–
–
–
–
–
4 637 926
–
–
–
–
–
–
–
–
–
–
–
12 714
474 276
747 696
220 917
1 455 603
(74 403) (55 019) 5 695
44 022
144 821
5 836
120 275
41 195
154 621
29 183
125 043
(5 049) (5 699)
135 747 154 223
6 691
25 962
126 051
(5 948)
152 756
5 984
24 454
522 763
(2 737)
550 464
16 588
117 459
594 935
(2 763)
726 219
44 738
358 163
2 651 300
64
3 054 265
(37 012)
1 114 714
5 067 229
204 621
6 349 551
79 696
555 221
4 020 092
(17 082)
4 637 926
–
–
–
–
–
–
–
–
–
–
Additional debtor’s information
Period
12 Month
6 month
3 month
Monthly
Monthly collection rate
Current year Previous year
96.62%
97.42%
100.76%
87.75%
95.53%
96.00%
94.97%
88.09%
YTD collection rate
96.08%
97.44%
98.38%
97.61%
Source
Electricity
Water
Sewerage
Refuse
Rates
Other
12 month collection ratio per source
Current year Previous year
99.25%
87.13%
87.38%
91.55%
100.35%
99.38%
99.10%
93.52%
92.05%
97.07%
99.52%
99.27%
YTD collection rate
99.30%
87.86%
87.28%
93.58%
99.89%
99.71%
Month
July
Aug
Sept
Oct
Nov
Dec
2013/14 Billing vs Receipts
Billing
R
1 739 291 454.99
2 044 598 211.80
2 043 265 177.86
1 850 842 512.48
1 865 171 790.63
1 961 193 914.74
Receipts
R
1 714 732 901.35
1 812 832 339.21
1 959 477 714.04
2 193 301 229.87
1 806 443 167.91
1 720 874 082.01
Page 12

2013/14 Mid-year budget and performance assessment
Creditors' analysis
The creditors’ analysis below contains an aged analysis by customer type.
Table SC4 Monthly budget Statement Aged Creditors
Description
R thousands
Creditors Age Analysis By Customer Type
0 -
30 Days
Bulk Electricity
Bulk Water
PAYE deductions
VAT (output less input)
Pensions / Retirement deductions
Loan repay ments
Trade Creditors
Auditor General
Other
Total By Customer Type
31 -
60 Days
61 -
90 Days
91 -
120 Days
Budget Year 2013/14
121 -
150 Days
151 -
180 Days
181 Days -
1 Year
Over 1
Year
Total
Prior year totals (same period)
–
–
–
–
–
–
175 047
–
–
–
–
–
–
–
139
–
–
–
–
–
–
–
–
–
–
–
–
–
–
–
–
– – –
(445) (179) 1 277
– – –
–
175 047
–
139
– – –
(445) (179) 1 277
–
–
–
–
–
–
569
–
–
–
–
–
–
–
76
–
–
–
–
–
–
–
54
–
–
–
–
–
–
–
176 538
–
–
569
–
76
–
54
–
176 538
–
–
–
–
–
–
176 378
–
–
176 378
Outstanding commitments against Cash and Cash Equivalents
Item
R Thousands
Closing Cash Balance
Unspent Conditional Grants
Housing Development
MTAB
Trust Funds
Committed rollovers
Sinking Funds
Insurance reserves
CRR
TOTAL
TOTAL cash resources not com m itted
Previous
Month
Current Month
8 219 473 7 885 200
2 091 756 1 723 621
372 103 364 707
45 416 45 184
1 380 1 386
660 000 570 000
1 174 488 1 327 728
476 559 447 348
1 197 022 1 162 997
6 018 724 5 642 971
2 200 749 2 242 229
Page 13

2013/14 Mid-year budget and performance assessment
Transfers and grants
Transfers and grant expenditure per allocation or grant is provided in the table below.
Table SC7 Monthly Budget Statement transfers and grants expenditure
2012/13
Audited
Outcome
Original
Budget
Adjusted
Budget
YearTD actual
Budget Year 2013/14
YearTD budget
YTD variance YTD variance
%
Full Year
Forecast
Description
R thousands
EXPENDITURE
Operating expenditure of Transfers and Grants
National Government:
Restructuring
Finance Management grant
Equitable share
Urban Settlements Dev elopment Grant
Public Transport Netw ork Operations Grant
Energy Efficiency and Demand Side Management Grant
Dept. of Env iron Affairs and Tourism
Housing Accreditation
Ex panded Public Works Programme
Integrated City Dev elopment Grant
2014 African Nations Championship Host City Operating Grant
Public Transport Infrastructure & Sy stems Grant
LGSETA: Post Graduate Internship Programme
Natural Resource Management
LGSETA
Infrastructure Skills Dev elopment Grant
Provincial Government:
Cultural Affairs and Sport - Prov incial library Serv ices
Human Settlements - Human Settlement Dev elopment Grant
Human Settlements - Municipal Accreditation Assistance
Human Settlement - Settlement Assistance
Health - TB
Health - Global Fund
Health - ARV
Health - Nutrition
Health - Vaccines
Comprehensiv e Health
Transport and Public Works - Prov ision for persons w ith special needs
Municipal Land Transport Fund
Transport Safety and Compliance - Rail Safety
ABET adult Education
Transport Vehicle Impound Facility
Community Dev elopment Workers
Dept. of Env iron Affairs and Tourism
Other grant providers:
Tourism
Carnegie
CMTF
Other
Mamre Trust
CID
Century City Property Ow ners Association
NGK Ceranuc Company
Traffic Free Flow (Pty ) Ltd
Finnish Gov ernment
City for Climate Protection
ICLEI Carbon Tax es
Mamre Fencing
Disaster Management Fund
May oress Charity Fund
Giv e Responsibly Campaign
South African National Biodiv ersity Institute
ATKV
SANBI
Sustainable Energy Africa
Univ ersity Stellenbosch
Total operating expenditure of Transfers and Grants
Table continues on next page.
Page 14
7 379
2 000
1 258
170
15
150
2 905
196
686
–
–
–
–
–
34 753
77 627
4 400
79 995
147 132
10 000
5 600
2 000
–
–
–
–
–
–
–
–
–
–
–
–
2 595 904
1 743 572
3 379
1 250
1 248 993
113 705
272 521
1 980
200
200
31 980
10 364
59 000
–
–
–
–
–
844 953
24 409
436 831
10 000
1 000
11 207
6 314
–
–
–
–
12
2 271
409
–
1 116
–
–
–
–
3 722
22 606
4 056
67 811
67 569
10 000
–
–
4
1 352
–
–
256
651
8
1 591
–
–
–
–
911 230
39 306
–
1 250
–
–
–
–
155
–
29 484
–
–
–
522
7 895
–
–
865 610
23 470
641 612
10 000
1 000
12 408
4 451
–
619
570
–
–
1 493
98
686
695
201
40
50
–
13 763
33 077
2 200
39 997
–
4 545
2 800
1 000
–
–
–
–
–
–
–
–
–
–
–
–
445 686
183 273
595
275
2 715
25 612
118 839
–
408
70
19 760
–
15 000
–
–
–
–
–
257 962
12 567
138 164
4 990
–
4 858
3 278
–
413
–
–
–
1 493
98
686
354
79
104
50
–
15 457
39 185
3 446
33 125
–
–
–
–
–
–
–
–
–
–
–
–
–
–
–
–
383 648
107 649
–
147
–
25 192
64 309
–
1 240
21
16 863
–
–
(123)
–
–
–
–
272 720
12 639
160 300
1 992
–
6 577
1 389
201
144
111
63
–
–
–
–
–
–
–
–
2 581 301
–
–
–
10 173
2 000
1 258
970
–
150
3 006
196
686
1 699 098
3 379
1 200
1 248 993
58 014
272 521
1 980
2 819
200
40 629
10 364
59 000
–
–
–
–
–
872 029
24 409
463 907
10 000
1 000
11 207
34 753
77 627
4 400
79 995
147 132
10 000
5 600
2 000
–
1 746
201
144
111
63
–
–
–
–
5
3 047
424
1 283
2 603 947
–
984
2 000
23 715
2 000
1 664
9 140
–
–
3 006
196
686
1 722 026
3 379
530
1 245 785
76 174
272 521
1 980
5 258
200
40 947
10 364
59 000
4 452
–
–
536
900
858 207
22 009
440 663
10 000
1 000
11 207
36 323
88 729
4 400
74 264
147 132
11 896
5 600
2 000
–
-26.3%
-
-33.2%
-100.0%
-
-
-
-
-
-49.0%
-60.4%
161.1%
-
-
-
-
-
-
-
-
-
-
-13.9%
12.3%
18.5%
56.7%
-17.2%
-
-100.0%
-100.0%
-100.0%
-
-
-
-
-100.0%
-
-
-
-
-
5.7%
0.6%
16.0%
-60.1%
-
35.4%
-41.3%
-100.0%
-46.7%
-100.0%
-1.6%
-45.9%
-
204.0%
-69.9%
-14.7%
-
(75 624)
(595)
(128)
(2 715)
(420)
(54 530)
–
832
(49)
(2 897)
–
(15 000)
(123)
–
–
–
–
14 758
72
22 135
(2 998)
–
1 718
1 693
6 109
1 246
(340)
(121)
64
–
–
–
–
–
–
–
–
–
–
(62 038)
(6 873)
–
(4 545)
(2 800)
(1 000)
–
–
–
–
(1 173)
–
(205)
(570)
–
–
(0)
(0)
–

2013/14 Mid-year budget and performance assessment
Description
R thousands
Capital expenditure of Transfers and Grants
National Government:
City Manager: Infrastructure Skills Dev elopment Grant
Department of Water Affairs & Forestry : Water Affairs & Forestry Grant
Mineral Energy : Energy Efficiency and Demand Side Management Grant
Minerals and Energy : Integrated National Electrification Programme
(Municipal) Grant
National Gov ernment - Other: Prev ious y ears' Dora allocations
National Treasury : Ex panded Public Works Programme
National Treasury : Local Gov ernment Finance Management Grant
National Treasury : Local Gov ernment Restructuring Grant
National Treasury : Neighbourhood Dev elopment Partnership Grant
National Treasury : Other
National Treasury : Urban Settlements Dev elopment Grant
Sport & Recreation SA: 2010 Fifa Word Cup Stadiums Dev elopment Grant
Sport Recreation: 2014 African Nation Championship Host City Operating
Grant
Transport: Public Transport Infrastructure & Sy stems Grant
Transport: Public Transport Infrastructure Grant
Transport: Public Transport Netw ork Operations Grant
Provincial Government:
Cultural Affairs and Sport: Dev elopment of Sport and Recreation Facilities
Cultural Affairs and Sport: Library Serv ices (Conditional Grant)
Economic Dev elopment and Tourism: False Bay Ecology
Health: Global Fund
Housing: Integrated Housing and Human Settlement Dev elopment Grant
Housing: Prev ious y ears' allocations
Other: Other
Prov incial Gov ernment: Fibre Optic Broadband Roll Out
Transport: Municipal Land Transport Fund
Transport and Public Works: Cape Metropolitan Transport Fund
Health: Luv uy o Clinic Ex tension
ABET adult Education
Transport Vehicle Impound Facility
Transport and Public Works - Prov ision for persons w ith special needs
Transport and Public Works: Other
Other grant providers:
Other grant prov iders:
Total capital expenditure of Transfers and Grants
TOTAL EXPENDITURE OF TRANSFERS AND GRANTS
2012/13
Audited
Outcome
Original
Budget
–
3 056 018
–
(44)
5 287
–
–
2 191 297
–
–
9 020
24 500
Adjusted
Budget
–
2 252 888
–
–
9 020
24 500
YearTD actual
Budget Year 2013/14
YearTD budget
YTD variance YTD variance
%
-
–
743 220
–
–
–
1 997
–
633 957
–
–
1 200
20 364
–
109 263
–
–
(1 200)
(18 367)
17.2%
-
-
-100.0%
-90.2%
Full Year
Forecast
–
2 501 455
100
–
14 020
24 500
609
–
–
200
48 361
9 392
911 363
2 517
–
2 078 333
–
–
358 628
–
2 654
11
–
321 652
–
488
–
–
31 841
1 375
9
60
261
277
35 074
35 074
3 449 720
4 360 951
200
100
–
–
30 000
17 443
1 079 792
–
4 000
–
946 241
80 000
343 761
874
1 350
–
–
319 388
5 000
740
10 000
5 000
1 409
–
–
–
–
–
48 250
48 250
2 583 308
5 179 212
200
730
50
–
30 000
18 523
1 135 483
4 141
4 000
–
946 241
80 000
314 835
874
1 387
–
–
292 312
5 000
740
5 000
5 000
9
257
48
–
6 720
4 021
278 225
1 594
960
3 199
–
–
–
–
1 322
49 820
49 820
2 617 543
5 198 843
517
–
–
–
–
1 035
23 761
23 761
910 251
1 293 899
–
100
50
–
25 253
10 392
364 567
1 656
1 600
(101)
342 512
106 980
–
208 775
–
143 269
137
5
–
–
138 850
–
–
158 832
–
287
–
–
150 005
–
500
2 725
–
5 000
1 736
529
–
–
–
–
776
17 634
17 634
810 423
1 256 109
9
157
(2)
–
(18 534)
(6 371)
(86 342)
(63)
(640)
(101)
133 736
106 980
(15 562)
137
(282)
–
–
(11 155)
–
(500)
(2 275)
(1 736)
(12)
–
–
–
–
259
6 127
6 127
99 828
37 790
0.0%
157.1%
-3.4%
0.0%
64.1%
0.0%
-9.8%
0.0%
-98.3%
-
-
-7.4%
-
-100.0%
-45.5%
-100.0%
-2.2%
-
-
-
-
33.4%
34.7%
34.7%
12.3%
3.0%
-
-73.4%
-61.3%
-23.7%
-3.8%
-40.0%
100
412
869
–
42 435
16 052
1 183 598
4 141
4 000
184 987
946 241
80 000
357 962
874
2 787
1 093
–
315 556
5 000
740
5 000
5 000
20 589
–
–
–
–
1 322
53 125
53 125
2 912 542
5 516 489
The reasons for revision of the full year forecasts are:
 Roll-overs of the 2012/13 unspent conditional grants approved by National- and
Provincial Treasury in terms of Section 21 (2) of the Division of Revenue Act, (Act No. 5 of 2012) dated 10 October 2013 and Section 10(2) of the Western Cape Appropriation
Act 2012, (Act No. 2 of 2012) dated 18 December 2013, respectively.

Revised allocations as published in the amended DORA (Act no 29 of 2013) dated 30
December 2013 and Provincial Gazette Extraordinary 7198 dated 21 November 2013.

Shifting of funding to and from the operating/capital budget.

Additional revenue received from interest accrued on the Public Transport Infrastructure
Systems Grant (PTI&SG) within the Transport Roads & Stormwater directorate.
Page 15

2013/14 Mid-year budget and performance assessment
Expenditure on councillor allowances and employee benefits
Table SC8 Monthly Budget Statement - councillor and staff benefits
2012/13 Budget Year 2013/14
Summary of Employee and Councillor remuneration
Audited
Outcome
Original
Budget
Adjusted
Budget
YearTD actual
YearTD budget
YTD variance
R thousands
Councillors (Political Office Bearers plus Other)
Basic Salaries and Wages
Pension and UIF Contributions
Other benefits and allow ances
Sub Total - Councillors
% increase
Senior Managers of the Municipality
Basic Salaries and Wages
Pension and UIF Contributions
Medical Aid Contributions
Motor Vehicle Allow ance
Cellphone Allow ance
Other benefits and allow ances
Post-retirement benefit obligations
Sub Total - Senior Managers of Municipality
% increase
Other Municipal Staff
Basic Salaries and Wages
Pension and UIF Contributions
Medical Aid Contributions
Ov ertime
Motor Vehicle Allow ance
Cellphone Allow ance
Housing Allow ances
Other benefits and allow ances
Pay ments in lieu of leav e
Long serv ice aw ards
Post-retirement benefit obligations
Sub Total - Other Municipal Staff
% increase
Total Parent Municipality
98 484
4 488
8 701
111 673
115 515
–
8 206
123 721
10.8%
115 515
–
8 206
123 721
10.8%
49 296
2 277
5 367
56 940
57 758
–
4 103
61 861
(8 462)
2 277
1 264
(4 921)
17 631
1 273
237
431
137
287
–
20 141
19 060
3 729
265
420
102
74
–
23 650
17.4%
19 060
3 729
265
420
102
74
–
23 650
17.4%
10 751
706
114
256
76
125
–
12 127
9 530
1 865
132
210
51
37
–
11 825
1 221
(1 159)
(18)
46
25
88
–
302
4 634 751
753 113
439 337
328 082
180 012
13 230
29 266
172 265
76 816
73 013
495 852
7 195 737
5 653 862
996 761
483 170
302 073
193 218
13 929
28 176
222 484
130 297
49 059
156 778
8 229 807
14.4%
7 327 551 8 377 178
5 669 143
992 500
483 170
299 086
193 218
13 929
28 176
222 484
130 297
49 059
156 778
8 237 840
14.5%
2 972 228
488 252
232 710
143 634
92 538
6 869
13 441
90 843
64 574
21 815
73 448
4 200 352
8 385 211 4 269 419
2 987 204
495 972
241 716
146 237
96 978
6 976
14 088
111 244
65 121
24 529
78 389
4 268 454
(14 976)
(7 720)
(9 006)
(2 603)
(4 440)
(107)
(647)
(20 401)
(547)
(2 714)
(4 941)
(68 102)
4 342 140 (72 721)
YTD variance
%
-15%
-
31%
-8%
-2%
13%
-62%
-14%
22%
49%
238%
-
3%
-1%
-11%
-6%
-2%
-5%
-2%
-5%
-18%
-1%
-2%
-4%
-2%
Full Year
Forecast
115 515
–
8 206
123 721
10.8%
19 060
3 729
265
420
102
74
–
23 650
17.4%
5 670 615
993 703
483 170
304 883
193 592
13 938
28 176
201 466
130 297
49 059
156 778
8 225 677
14.3%
8 373 048
Page 16

2013/14 Mid-year budget and performance assessment
3.1 Introduction
The Service Delivery and Budget Implementation Plan (SDBIP) forms an integral part of the City’s strategic planning, implementation, measuring and performance reporting process. The SDBIP functions as the connection between the strategic plan (IDP), budget and management performance agreements, and includes detailed information on how the budget will be implemented, by means of forecast cash flows, service delivery targets and performance indicators.
The detail regarding performance management is stipulated in the City’s performance management policy framework and guidelines.
3.2 About the Corporate Scorecard
The corporate scorecard offers stakeholders and interested parties a comprehensive overview of the City’s performance. As such, the content of the corporate scorecard is aligned with the strategic focus areas and underlying objectives of the City’s Five-
Year Integrated Development Plan. These focus areas form the foundation of the
City’s five-year Integrated Development Plan (and related Five-Year Corporate
Scorecard) and are as follows:
Page 17
The City takes an integrated approach to realising its vision of ensuring that all residents of and visitors to Cape Town experience the best services, facilities and opportunities.

2013/14 Mid-year budget and performance assessment
3.3 Service Delivery Performance
For full detailed Corporate Scorecard and entity scorecard see attached annexure 1 and 2.
3.3.1 Summary of the Corporate Scorecard performance
3.3.2 Some highlights out of Corporate Scorecard
3.3.2.1 Creating opportunities for development
The City is committed to encouraging and enabling the development of Cape Town’s built environment. The 2012/13 financial year saw 80,7% of building development applications submitted to the City finalised within the agreed timeframes (against a target of 80%).Mid-year performance to date indicates that the City will continue to perform well in this critical strategic area.
The 2013/14 Mid-year performance for building plans is as follows:
The City is in the process of developing a new electronic building plan development application management system, aimed at improving efficiency within all its departments.
Page 18

2013/14 Mid-year budget and performance assessment
3.3.2.2 Prioritising repairs and maintenance and rand value of capital invested in engineering infrastructure
One of the key areas of expenditure that differentiates the City from other South
African municipalities is that this metro prioritises repairs and maintenance and investment in engineering infrastructure. This is the reason for the visible difference in Cape Town, primarily in terms of roads and utilities infrastructure. In this regard, the City spent a record R2,6 billion in the 2012/13 financial year and well underway to even better this achievement during this 2013/14 financial year.
The performance for these two indicators is as follows:
3.3.2.3 Number of passenger journeys on the MyCiti public transport system
The performance during the first six months was lower than expected. Slower than expected implementation of the planned MyCiti transport service plan has resulted in under achievement of the set target. Due to the delays the rollout plan was revised and the target was also amended to cater for the new revised scenario.
During the previous financial year the MyCiti bus service undertook 3 301 328 passenger journeys.
3.4 Challenges and way forward
The following challenges will be addressed during the remaining of the financial year:
3.4.1 The performance reporting on external service providers
In terms of section 46(1)(a) of the Municipal Systems Act, 2000 (Act No. 32 of 2000) a municipality must prepare for each financial year a performance report reflecting the performance of the municipality and of each external service provider during the financial year. In future such reporting must include a comparison to the performance of the service providers in prior years. The City is preparing a rollout plan to implement this requirement in a phased-in manner.
3.4.2 The implementation of MFMA Circular 63 on annual reporting guidelines
The City is in a process to roll out the Circular 63 reporting requirements in a phased manner over the next three years in order to ensure reliability and auditability of performance data.
Page 19

2013/14 Mid-year budget and performance assessment
3.4.3 Refining of performance indicators to reflect value added
The City is also refining performance reporting to reflect the value that was added by the municipality in achieving the performance targets stipulated in the Corporate
Performance Scorecard.
3.5 Conclusion
During the first half of the 2013/14 financial year the City has performed well in achieving its annual targets. In the case where targets have not been met, the City has initiated remedial measures to improve the likelihood of achieving its annual targets. In some instances targets will also be amended to accommodate changed circumstances such as in the case of the number of passengers utilising the My-City bus service. This target had to be adjusted downwards due to unforeseen delays in the implementation of the roll-out of the bus service.
Important to note: No issues were raised by the Auditor-General during the annual auditing of the City’s 2012/13 Annual Performance Report.
Page 20

2013/14 Mid-year budget and performance assessment
7
4.1 Adjustments Budget
An adjustments budget for 2013/14 be prepared and approved by Council by no later than 28 February 2014. The adjustments budget will take into account inter alia approved roll-overs received from National- and Provincial Treasury for unspent external grant allocations, roll-over of internal funds where the funding will not be spent in the current financial year and the re-alignment of sundry budgetary provisions resulting from updated implementation programmes.
4.2 Mid-year changes to Corporate Scorecard
Following the approval of the adjustments budget, the revised SDBIP, which forms the basis of the mid-year assessment, be approved by Council.
7
Required as per MFMA S72 (3)
Page 21

2013/14 Mid-year budget and performance assessment
I, Achmat Ebrahim , the municipal manager of City of Cape Town , hereby certify that the mid-year budget and performance assessment for the 2013/14 financial year has been prepared in accordance with the Municipal Finance Management Act and regulations made under the Act.
Print name -------------------------------------------------------------------
Municipal Manager of City of Cape Town
Signature ----------------------------- Date ------------------------------------
Page 22