Transcript Document

Municipal Budget & Reporting
Regulations
Rollout Presentation
January 2009
Chief Directorate: Local Government Budget Analysis
INTERGOVERNMENTAL RELATIONS
Outline
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Problem Statement
Underlying Principles
Legal Framework
Background to reform
Objective of reform
Scope of the regulations
Structure and content of regulations
Technical aspects of document formats
Technical aspects of budget tables
Implementation strategy
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Problem Statement
• 283 different municipal budgets despite efforts around Circular 28
– Makes aggregation of budget and other information very difficult
• Quality of municipal information is compromised due to lack of
uniform classifications for revenue and expenditure items
• Most municipal budgets do not contain narrative information
• Lack of consistent information across the IDP, Budget, SDBIP, IYM
and AFS
– Compromises monitoring and oversight by Councils, dplg, treasuries
and legislatures
– Compromises government’s ability to formulate coherent policies
affecting local government, and its ability to use the budget as a
redistribution tool to address poverty and inequality
• To compensate national departments send supplementary requests for
information
Financial Information - 15 400 questions
Non-financial Information - 2 300 questions
• Municipal Councils probably make uniformed decisions in the
absence of credible information and poor advice from officials
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Underlying Principals
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Guided by the Constitution and the MFMA
Promote transparency and accountability
Strengthens the link between policy priorities,
planning, budgeting, implementation and
reporting;
Forms the basis for the Medium Term Revenue
and Expenditure Framework for municipalities
(MTREF)
Facilitates inter-local government comparability
(to demonstrate the effective use of resources
and to inform allocation decisions)
Consistent budget and reporting formats that
will support GFS.
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Accountability Cycle
5 year Strategy
IDP
Three year Budget
Focus of MBRR
Budget
Annual Plan to Implement
SDBIP
Next Project
Focus of MBRR
In-year
Reporting
Monitoring
Annual
Financial
Statements
Oversight
Reports
Annual
Report
Standard Chart of Accounts (SCOA)
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Legal Framework
Constitutional requirements
• Section 215 (1) of the Constitution states
that:
national, provincial and municipal budgets and budgetary
processes must promote transparency, accountability and
effective financial management of the economy, debt and
the public sector.
• Section 215 (2) of the Constitution states
that:
National legislation must prescribe (a) the form of national, provincial and municipal budgets;
(b) when national and provincial budgets must be tabled; and
(c) that budgets in each sphere of government must show the
sources of revenue and the way in which proposed
expenditure will comply with national legislation.
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Constitutional requirements
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Section 216(1) of the Constitution states
that:
national legislation must establish a national treasury
and prescribe measures to ensure both transparency and
expenditure control in each sphere of government, by
introducing (a) Generally recognised accounting practice
(GAMAP/GRAP – OAG)
(b) Uniform expenditure classifications; and
(Standard Chart of Accounts / General Leger)
(c) Uniform treasury norms and standards
(MFMA, Regulations, Circulars and Guidelines)
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Legislative requirements
• Section 17 of the MFMA:
– An annual budget must be in a schedule in
the ‘prescribed format’
• Sections 121, 122 and 125 of the
MFMA:
– Relate to municipal annual reports,
preparation of financial statements and
compulsory disclosures in financial
statements – each section includes a
power for the Minister of Finance to
prescribe the information required
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Legislative requirements
• Section 168 of the MFMA states that:
The Minister (of Finance), acting with the concurrence
of the Cabinet member responsible for local government,
may make regulations for, among other things (a) any matter that may be prescribed … and
(c) a framework for regulating the exercise of municipal
fiscal and tariff-fixing powers.
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Background to reform
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Early reform
• Advance pilot testing began in 2000
– Included testing new budget formats
– Further worked and consultation done between
2001 – 2005
• Circular 28 released December 2005
– Gives further guidance on budget formats
– Municipalities encouraged to apply to the
2006/07, 2007/08 and 2008/09 budgets
• Circular 42 released March 2007
– Gives guidance on funding the budget
– Sets out the Funding Compliance Test
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Latest developments
• Budget and Reporting Regulations drafted
and consulted in 2007
– Technical reference group consultations
• MFMTAP advisors
• Selected municipal and entity CFOs
• Provincial Treasuries and Office of the Accountant
General
• DPLG, SALGA, SARB, Stats SA, ASB and AG
• MFMA Joint Meeting
– 30 August 2007
– 22 November 2007
– 13 March 2008
– 27 written submissions received
– 3 workshops and several info sessions
• Formats released on Treasury website on 28
June 2008
– Some feedback received
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Objective of reform
Objective of reform
• Improve LG spheres ability to deliver basic
services to all through
– Improved financial sustainability
– Facilitation of medium term planning and policy
choices on service delivery
• The regulations achieve this through
Formalising norms and standards which will improve
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Credibility
Sustainability
Transparency
Accuracy, and
Reliability
of budgets and in year reports of municipalities and
entities
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Broad Objectives
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Forms part of the MFMA financial management reforms
Ensure budgets are funded
Information for determining municipalities financial status
DoRA compliance without duplicated reporting regimes
Achieve ‘best’ practice
Support the issuance of annual budget circular
Achieve a standardised vote approval structure
Promote ease of performance comparison and evaluation
Promote simplicity ahead of complexity
The cost of measurement and compliance is minimised
Standardisation across local government nationally
To promote improved serviced delivery
Strengthen accountability, transparency and
understandability
• Achieve, consistency and comparability with other spheres of
government
• Meeting the challenge of future accounting reforms
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Consistency of formats
• Between budgets, adjustment budgets, and reporting
– All stakeholders can readily compare approved budget with actual
results
• Budget formats and Annual Financial Statements alignment
• Between municipalities
– Municipalities may structure votes according to their needs
– Additional reporting by standardised classification allows comparison
– Easier aggregation for national accounts
• Greater consistency promotes improved councillor and
community understanding
• Improved alignment with private sector requirements promotes
– Mobility of financial management skills between private and
government sectors
– Greater understanding by financial institutions and credit rating
agencies
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Scope of regulations
Scope of regulations
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The Municipal Budget and Reporting Regulations will
apply to all municipalities and municipal entities, and
cover their –
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Annual budgets
Adjustments budgets
In-year reports (to the Mayor)
For each of the above the Regulations set out –
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Format (content and structure)
Funding
Process
Non-compliance with time provisions.
In addition, the Regulations cover –
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A Framework for unforeseen and unavoidable expenditure
Unauthorised, irregular or fruitless and wasteful expenditure
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Structure and content
of regulations
Overview
Consists of 6 chapters and 7 schedules
Ch 1 – Interpretation, object and application of these regulations
Ch 2 – Budget and budget related matters of municipalities
Covering the requirements, process, content and structure of budgets and
reports of municipalities
Ch 3 - Budget and budget related matters of municipal entities
Covering the requirements, process, content and structure of budgets and
reports of municipal entities
Ch 4 – Non compliance with time provisions for budgets and reports
Ch 5 – Framework for unforeseen and unavoidable expenditure
Ch 6 – Unauthorised, irregular or fruitless and wasteful expenditure
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Ch 2 – Budgets and budget related matters
of municipalities
• General provisions
• Budget related policies of municipalities
• Annual budgets of municipalities – Schedule A
– Format, funding, process
• Adjustments budgets of municipalities – Schedule B
– Format, funding, process
• In-year reports of municipalities – Schedule C
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Format & process
Monthly budget statements
Quarterly report
Mid-year budget and performance assessment
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Ch 3 – Budgets & Budget related matters of
municipal entities
• General provisions
• Funding and reserves policies of municipal entities
• Annual budgets of municipal entities – Schedule D
– Format, funding, process
• Adjustments budgets of municipal entities – Schedule E
– Format, funding, process
• In-year reports of municipal entities – Schedule F
– Format & process
– Monthly budget statement
– Mid-year budget and performance assessment
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Ch 4 – Non compliance with time provisions
• Processes and formats for: application or
notification, consideration and response
related to:
– Impending non-compliance by municipalities with time lines
and deadlines concerning annual budgets
– Actual non-compliance by municipalities with time
provisions concerning annual budgets and adjustments
budgets
– Non-compliance by municipalities with time provisions
concerning in-year reports
– Non-compliance by municipal entities with time provisions
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Ch 5 – Framework for unforeseen &
unavoidable expenditure
• Unforeseen and unavoidable expenditure by
municipalities
– Types of expenditure that may be authorised as unforeseen or
unavoidable
– Monetary limits allowed to be authorised
• Unforeseen and unavoidable expenditure by municipal
entities
– Approval of unforeseen and unavoidable expenditure
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Ch 6 – Unauthorized, irregular or fruitless
and wasteful expenditure
• Unauthorized, irregular or fruitless and wasteful
expenditure by municipalities
– Issues to be considered by council committee
• Irregular or fruitless and wasteful expenditure by
municipal entities
– Recovery of irregular or fruitless and wasteful expenditure
– Board may not delegate authority to certify expenditure as
irrecoverable
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Schedules to the municipal budget and
reporting regulations
Schedule A
Annual Budget and Supporting Documentation of
Municipalities
Schedule B
Adjustments Budget and Supporting Documentation of
Municipalities
Schedule C
In-year Reports of Municipalities
Schedule D
Annual Budget and Supporting Documentation of
Municipal Entities
Schedule E
Adjustments Budget and Supporting Documentation of
Municipal Entities
Schedule F
In-year Reports of Municipal Entities
Schedule G
Extensions and Non-compliance with Time Provisions
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Technical aspects of
document formats
Overview
• Schedules A, B and C provide
– Structure and content for annual budget, adjustments budget
and in-year reports for municipalities
– Prescribe the main tables
• Schedules D, E and F provide
– Structure and content for annual budget, adjustments budget
and in-year reports for municipal entities
– Prescribe the main tables
• Documentation must present the content described in
the exact sequence shown in the schedules to
improve
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Credibility;
Sustainability;
Transparency;
Accuracy; and
Reliability.
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Overview – cont’d
• The format and content of documentation as described
in the regulations and schedules must be the same for
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Tabling to council
Submission to National Treasury and provincial treasuries
Making public at municipal offices and on the municipal website
Distribution to other stakeholders
• Council may distribute additional information in other
summary formats for enhanced consultation including
summaries in alternate languages
• The annual budget documentation tabled to council for
consultation purposes must be in the same format as
the final approved budget. And must be funded
according to the requirements of the regulations
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Annual budget documentation – Part 1
• Schedule A can be viewed as two parts
• Part 1 covers
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Mayor’s report
Resolutions
Executive summary
Annual budget tables (top level formats)
• Part 1 provides an overall summary of the affect of the
budget
• The mayor’s report introduces the documentation to
council and is politically orientated
• The executive summary covers the entire budget and
summarises the content of part 2
• The annual budget tables contain the amounts to be
approved by resolution
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Annual budget documentation – Part 2
• Part 2 provides more detail and covers
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Overview of annual budget process
Overview of alignment of annual budget with Integrated Development Plan
Measurable performance objectives and indicators
Overview of budget related policies
Overview of budget Assumptions
Overview of budget funding
Expenditure on allocations and grant programmes
Allocations and grants made by the municipality
Councillor and board member allowances and employee benefits
Monthly targets for revenue, expenditure and cash flow
Annual budgets and SDBIPs – internal departments
Annual budgets and SDAs – entities and external mechanisms
Contracts having future budgetary implications
Capital expenditure details
Legislation compliance status
Other supporting documentation
Annual budgets of municipal entities attached
Municipal manager’s quality certification
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Tables, charts and explanatory notes
• Key tables must be represented by charts for
ease of understanding of trends, anomalies and
components
• Each table and chart must be accompanied by
an explanation of the trends and anomalies
depicted
• Formats for tables will be issued for strict
compliance
• Formats for charts will be issued as guidance
• However, charts must demonstrate component
breakdown, total trend and trend of components
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Schedules B - F
• Schedules B – F each have two parts
• Part 1 is always the same
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Mayor’s report
Resolutions
Executive summary
Tables (incl. charts and explanatory notes)
• Part 2 differs for each schedule based on need for
supporting information
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Tables for –
Annual Budgets
Adjustments Budgets
In-year Reports
Overview
• Main tables are prescribed as part of the Schedules
• Supporting tables are issued by way of guidance
• All tables comply with the provisions in the regulations
– Main tables are prescribed and so cannot be changed
– Supporting tables can be amended while still complying with the
regulations
– Specimen tables have been prepared to demonstrate actual
completion
– Working excel models with links have been prepared for
municipalities to enter their details and to promote comparability
– 7 years view, aligned to National and Provincial formats
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Simultaneous standardisation & flexibility
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Standardisation and flexibility is achieved concurrently
Key, high level tables are standard
Generic items and labels are used
Generic items are further explained in supporting tables
Supporting tables are partly standardised and can be
expanded to suit local circumstances
• Future changes in disclosure requirements (due to
accounting standard changes for example) can be met
within generic items on the key tables or the supporting
tables
• Should supporting tables need to be modified, National
Treasury will re-issue them
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Annual Budget Tables
Table A1
Table A2
Table A3
Table A4
Table A5
Table A6
Table A7
Table A8
Table A9
Table A10
Budget Summary
Budgeted Financial Performance (revenue and
expenditure by standard classification)
Budgeted Financial Performance (revenue and
expenditure by municipal vote)
Budgeted Financial Performance (revenue and
expenditure)
Budgeted Capital Expenditure by vote, standard
classification and funding
Budgeted Financial Position
Budgeted Cash Flows
Cash backed reserves/accumulated surplus
reconciliation
Asset Management
Basic service delivery measurement
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Annual budget columns
2004/05
2005/06
2006/07
Audited
Outcome
Audited
Outcome
Audited
Outcome
2008/09 Medium Term Revenue &
Expenditure Framework
Current Year 2007/08
Original
Budget
Adjusted
Budget
Full Year
Forecast
Budget Year
2008/09
Budget Year
+1 2009/10
Budget Year
+2 2010/11
Consistent with national and provincial requirements
• 3 years of audited outcome (an addition of 2 years)
– Main amendment to circular 28 & will improve forecasting
– 1 yr of audited history not sufficient for performance comparison
• 3 Columns required for yr currently being implemented
– Recent trend info vital for strategic decisions on the new budget
– Original budget is critical as it represents promises made and
consulted on when setting the budget
– Significant differences between original budget, adjusted budget
and full yr forecast indicate poor planning and unrealistic
budgets.
• The MTREF is now a standard feature for municipalities
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Adjustments Budget Tables
Table B1
Table B2
Table B3
Table B4
Table B5
Table B6
Table B7
Table B8
Table B9
Table B10
Adjustments Budget Summary
Adjustments Budget Financial Performance (revenue
and expenditure by municipal vote)
Adjustments Budget Financial Performance (standard
classification)
Adjustments Budget Financial Performance (revenue
and expenditure)
Adjustments Capital Expenditure Budget by vote and
funding
Adjustments Budget Financial Position
Adjustments Budget Cash Flows
Cash backed reserves/accumulated surplus
reconciliation
Asset Management
Basic service delivery measurement
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Adjustments budget columns
Current Year - Adjustments Budget - Month YYYY
Original
Budget
Prior
Adjusted
Accum.
Funds
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4
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A1
B
Multi-year
capital
Unfore.
Unavoid.
Nat. or Prov.
Govt
Other
Adjusts.
Total Adjusts.
Adjusted
Budget
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7
C
D
E
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F
G
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Budget Year
+1 YYYY/YY
Budget Year
+2 YYYY/YY
Adjusted
Budget
Adjusted
Budget
• First 2 columns show original budget and prior adjusted
budget
• Next 4 columns show specific adjustments
• Total adjustments represents columns 4 – 8
• The adjusted budget represents columns 3 & 9
• The 2 outer year adjusted budget columns allow for
shifting of funds between multi-year appropriations for
capital as per section 33 of the MFMA
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In-year Reports
Table C1
Table C2
Table C3
Table C4
Table C5
Table C6
Table C7
s71 Monthly Budget Statement Summary
Monthly Budget Statement - Financial
Performance (revenue and expenditure by
municipal vote)
Monthly Budget Statement - Financial
Performance (standard classification)
Monthly Budget Statement - Financial
Performance (revenue and expenditure)
Monthly Budget Statement - Capital
Expenditure (municipal vote, standard
classification and funding)
Monthly Budget Statement - Financial
Position
Monthly Budget Statement - Cash Flow
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In-year reporting columns
Preceding
year
Audited
Outcome
Current Year
Original
Budget
Adjusted
Budget
Monthly
actual
YearTD actual
YearTD
budget
YTD variance YTD variance
Full Year
Forecast
%
• The preceding year audited outcome is provided for
comparison with the original budget, adjusted budget
and full year forecast columns
• Provision of year to date budget requires budgets to
be timed, establishes monthly performance targets
and encourages a more advanced approach to
forecasting than is generally currently employed
• Year to date variance percentage is a more
appropriate measurement of performance than a
percentage of full year budget as takes into account
seasonality and actual targets set
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Consolidation of municipality and entities
• 37 municipalities currently have entities
• Table formats provide for consolidation where required
• Municipalities must convey to readers of the
documentation, information on the total service delivery
package being provided through internal and external
mechanisms
• Consolidated information must therefore be provided
• Parent information must be provided separately to
facilitate approval of the parent municipality budget
• The Council must monitor consolidated in-year reports
as well as for the parent municipality
• Adjustments budget documentation will be presented for
the parent municipality only but be tabled to council
along with the latest consolidated in-year report
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Technical aspects
of tables for the
Annual Budget
Table A1 Budget Summary
• Provides a 7-year view of the key aspects
of the budget at a glance
• Key summary of revenue, expenditure,
capital expenditure and funds sources,
financial position, cash flows, cash
backing, asset management and basic
services
• Table does not need to be completed as it
is linked to other budget tables.
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Table A2 Budgeted Financial Performance
(revenue and expenditure by standard classification)
• The ‘standard classification’ refers to a modified
Government Finance Statistics (GFS) reporting
structure.
– Modifications include
• Separation of the ‘Budget and Treasury Office’
• Separation of ‘Corporate Services’ that were previously grouped
with ‘Finance’.
• The aim of the standard classification approach is that
all municipalities will approve a budget in one common
format.
• The information must be read in conjunction with the
other financial performance views
• The category of ‘other’ has not been included, as its
inclusion reduces the value of the information and
prevents comparability between municipalities.
Municipalities with ‘other’ categories should display
these items separately.
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Table A3 Budgeted Financial Performance
(revenue and expenditure by municipal vote)
• Enables Council to enforce a vote in
accordance with the municipality’s
organisational structure and to assign
responsibility for the revenue and expenditure
recorded against these votes
• Table A3 is protected and is not to be
completed directly. Revenue and expenditure
data should be entered at sub-vote level using
Table A3A
• Table A3A is a working sheet only, and should
not be included in a budget document
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Table A4 Budgeted Financial Performance
(revenue and expenditure)
• A key aim for this view is to facilitate
comparison between the annual results and the
original budget to assess performance
• The purpose is to provide for generic items in
the main table that will not need to be amended
when accounting practices change.
• Supported by additional detail in Supporting
Table SA1
• This view ensures consistency with annual
reporting format requirements
• More detailed technical information in Budget
Formats Guide
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Table A5 Budgeted Capital Expenditure
(by vote, standard classification and funding )
• Table A5 brings together in one table a range of
information that should be considered concurrently
when approving the capital budget, namely:
– capital expenditure by municipal vote
– capital expenditure by standard classification
– the funding sources necessary to fund the capital budget
• The MFMA provides that a municipality may approve
multi-year capital budget appropriations.
– The format provides for the capital budget to be approved as a
multi-year appropriation, as a single year appropriation (with two
additional years of indicative estimates), or as a combination
• Total Capital Funding must balance with Total Capital
Expenditure
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Table A6 Budgeted Financial Position
• Aligned to GRAP1, which is generally aligned to
the international convention which presents
Assets less Liabilities as ‘accounting’
Community Wealth
• Note that the municipal equivalent of ‘equity’ is
now described as Community Wealth/Equity.
• The order of items is aligned to the convention
of showing items in order of liquidity
• Supported notes in Supporting Table SA3 which
provides a detailed analysis of the major
components
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Table A7 Budgeted Cash Flows
• Table provides for
– Clear separation of receipts and payments
within each cash flow category
– Clear separation of capital and operating
receipts from Government, which enables
cash from ‘Ratepayers and other’ being used
in the imputed collection rate calculation
(refer Supporting Table SA10)
– Separation of borrowing and loan repayments
(no set-off), to assist with MFMA compliance
assessment regarding the use of long term
borrowing (debt)
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Table A8 Cash backed reserves/accumulated
surplus reconciliation
• This table meets the requirements of
MFMA Circular 42
• Answers the question:
– What are the predicted cash and investments
that are available at the end of the budget
years and how are those funds used?
• Budget Formats Guide outlines the steps
the municipalities must complete to
finalise this table
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Table A9 Asset management
• Key elements on asset management brought
together in one view
– capital expenditure, new asset expenditure, renewal
expenditure asset value & repairs/maintenance
• The format is specifically intended to highlight:
– The level of resources being deployed for the
renewal and maintenance of assets, relative to the
resources being deployed for the acquisition and
construction of new assets.
– The level of asset renewal relative to the level of
depreciation.
• Adds clarity to the interrelationships between
new expenditure and ongoing maintenance
obligations and the need to maintain R&M
standards
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Table 10 Basic service delivery measurement
• Transparent view of achievement of basic
service targets
• Alignment to national imperatives
• Service standards, backlogs and free
basic service levels identified
• Cost of free basic services declared
allowing alignment to equitable share
• Progressive achievement of national
targets encouraged
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Role of Supporting Tables
• Provide background detail to the main tables
– main tables often just provide summaries of
the supporting tables
• Supporting tables are not regulated and so
can be more readily changed in response to
changing accounting practice
• Some of the supporting tables provide for
critical developments in the management of
municipal finances:
– MFMA funding compliance
– Supporting the Municipal Property Rates Act
– Supporting conditional grant control
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Supporting Table SA10 MFMA funding compliance
• Funding compliance methodology i.t.o. Section
18 & 19(1)(d) of the MFMA developed
• Follow up to Circular 42 (Funding the Budget)
issued March 2007
• Methodology used to determine whether budget
is sufficiently funded as opposed to “balanced”
• Methodology is a self-test component
incorporated within budget formats
– Most of the calculations have been automated in the
formats, so municipalities only have to interpret the
results
• See MFMA Funding Compliance Guideline for
detailed guidance
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Supporting the Municipal Property Rates Act
• SA11 Property rates summary
– Transparent reflection of tax increases, their
impact on revenue, valuation trends and the
treatment of ‘reductions’, rebates and
exemptions
• SA12-A13 Property rates by category
– Both the current year and the budget year
data is required to ensure that the budget
clearly illustrates trends and changes.
• SA14 Household bills
– a comparison of various municipal bills,
indicating the cost implication on households
of proposed rates and tariff changes
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Supporting conditional grant control
– SA18 Transfers and grant receipts
• Ensures all transfer ‘receipts’ are disclosed
– SA 19 Expenditure on transfers and grants
programme
• Monitor timing of expenditure on individual grants
• Encourages better ‘on time’ spending
– SA 20 Reconciliation of transfers, grant
receipts and unspent funds
• Unspent grants reconciled between balances
carried forward, amounts received and
expenditure as shown in the Budgeted Financial
Position
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Implementation
Strategy
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Reform too difficult?
• During the reform processes there have been complaints that
the requirements are too difficult
• This position is not accepted by National Treasury
• MM, CFO's and their teams are required to attain a particular
level of competency to carry out their duties. There has been
ample opportunity for municipalities to progressively implement
the reforms
• National Treasury will continue to support municipalities by
– strict enforcement of sanctions for non-compliance with
competency levels and requirements of the legislation and
regulations
– significant support mechanisms that empower municipal
councillors and officials to fulfil their responsibilities
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Implementation Strategy
• Formats represent ‘end states’
• Critical that implementation be staged to
meet capacity to deliver
• National Treasury to support Provincial
Treasuries
• NT and PTs to support municipalities
• Advanced implementation to be
encouraged
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Status of Budget and Reporting
Regulations
Budget and Reporting Regulations finally past legal scrutiny
during early November 2008
Regulations approved by the Minister of Finance on 4
december 2008
Gazetted on 16 January 2009
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Public consultation processes and the Parliamentary scrutiny process
will run concurrently
Public comment period extended to 90 days
Following the conclusion of both these processes, a final version of
the Regulations and formats will be prepared and submitted to the
Minister for final approval before promulgation towards the end of
March 2009
Implementation Strategy
– target date for implementation:
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1 July 2009 (2009 Budget) for the 27 high capacity municipalities
(six metros and 21 secondary cities); and
1 July 2010 (2010 Budget) for all other municipalities.
– Message already communicated to all municipalities on 27
June 2008
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