annual report for 2014/15 financial year - provincial government · 2015-12-04 · annual report...

Annual Report for 2014/15 Financial Year

Western Cape Cultural Commission

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Contents

PART A: GENERAL INFORMATION ........................................................................................................ 4

1. PUBLIC ENTITY’S GENERAL INFORMATION ................................................................................... 5

2. LIST OF ABBREVIATIONS/ACRONYMS ........................................................................................... 6

3. FOREWORD BY THE CHAIRPERSON ............................................................................................... 7

4. CHIEF EXECUTIVE OFFICER’S OVERVIEW ...................................................................................... 8

5. Statement of responsibility and confirmation of accuracy for the annual report ............. 9

6. STRATEGIC OVERVIEW................................................................................................................... 10

6.1. Vision ...................................................................................................................................... 10

6.2. Mission .................................................................................................................................... 10

6.3. Values .................................................................................................................................... 10

7. LEGISLATIVE AND OTHER MANDATES ......................................................................................... 10

8. ORGANISATIONAL STRUCTURE..................................................................................................... 13

PART B: PERFORMANCE INFORMATION ............................................................................................. 14

1. AUDITOR’S REPORT: PREDETERMINED OBJECTIVES .................................................................. 15

2. SITUATIONAL ANALYSIS .................................................................................................................. 15

2.1. Service Delivery Environment ............................................................................................ 15

2.2. Organisational environment ............................................................................................. 16

2.3. Key policy developments and legislative changes ..................................................... 16

2.4. Strategic Outcome Oriented Goals ................................................................................ 16

3. PERFORMANCE INFORMATION BY PROGRAMME/ ACTIVITY/ OBJECTIVE ........................... 18

4. Revenue collection ....................................................................................................................... 20

4.1. Capital investment .............................................................................................................. 20

PART C: GOVERNANCE ....................................................................................................................... 21

1. INTRODUCTION ............................................................................................................................... 22

2. PORTFOLIO COMMITTEES (if applicable) ................................................................................... 22

3. EXECUTIVE AUTHORITY ................................................................................................................... 22

4. WCCC/ BOARD .............................................................................................................................. 22

5. RISK MANAGEMENT ....................................................................................................................... 28

6. INTERNAL CONTROL UNIT .............................................................................................................. 28

7. INTERNAL AUDIT AND AUDIT COMMITTEES ................................................................................ 28

8. COMPLIANCE WITH LAWS AND REGULATIONS ......................................................................... 29

9. FRAUD AND CORRUPTION ........................................................................................................... 31

10. MINIMISING CONFLICT OF INTEREST ............................................................................................ 31



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11. CODE OF CONDUCT ..................................................................................................................... 31

12. HEALTH SAFETY AND ENVIRONMENTAL ISSUES .......................................................................... 32

13. COMPANY /BOARD SECRETARY (IF APPLICABLE) .................................................................... 32

14. SOCIAL RESPONSIBILITY ................................................................................................................. 32

15. AUDIT COMMITTEE REPORT ........................................................................................................... 32

PART D: HUMAN RESOURCE MANAGEMENT ..................................................................................... 32

1. INTRODUCTION ............................................................................................................................... 35

PART E: FINANCIAL INFORMATION .................................................................................................... 36

1. REPORT OF THE EXTERNAL AUDITOR ........................................................................................... 37

2. ANNUAL FINANCIAL STATEMENTS …………………………………………………………………..40

3. STATEMENT OF FINANCIAL POSITION ………………………………………………………………40

4. STATEMENT OF FINANCIAL PERFOMANCE ………………………………………………………..41

5. STATEMENT OF CHANGES IN NET ASSETS ………………………………………………………….42

6. CASHFLOW STATEMENT ………………………………………………………………………………43

7. STATEMENT OF COMPOSITION OF BUDGET AND ACTUAL AMOUNTS ……………………….44

8. RECONCILIATION OF ACTUAL AMOUNTS ON A COMPARABLE BASIS AND ACTUAL

AMOUNTS …………………………………………………………………………………………….45

9. NOTES TO THE FINANCIAL STATEMENTS ……………………………………………………………46



4

PART A: GENERAL INFORMATION



5

1. PUBLIC ENTITY’S GENERAL INFORMATION

REGISTERED NAME: Western Cape Cultural Commission

REGISTRATION NUMBER (if applicable): Not applicable

PHYSICAL ADDRESS: 3rd Floor, Protea Assurance Building

Greenmarket Square

CAPE TOWN, 8001

POSTAL ADDRESS: Private Bag X9067

CAPE TOWN

8001

TELEPHONE NUMBER/S: 021 483 9717

FAX NUMBER: 021 483 9711

EMAIL ADDRESS: [email protected]

WEBSITE ADDRESS: www.westerncape.gov.za

EXTERNAL AUDITORS: Auditor-General of South Africa

BANKERS: Nedbank

COMPANY/ BOARD SECRETARY: Clement Williams

mailto:[email protected]



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2. LIST OF ABBREVIATIONS/ACRONYMS

AGSA Auditor-General of South Africa

MEC Member of Executive Council

BBBEE Broad Based Black Economic Empowerment

CEO Chief Executive Officer

CFO Chief Financial Officer

PFMA Public Finance Management Act

TR Treasury Regulations

MTEF Medium Term Expenditure Framework

SMME Small Medium and Micro Enterprises

SCM Supply Chain Management

WCCC Western Cape Cultural Commission

DCAS Department of Cultural Affairs and Sport

WCCCA Western Cape Cultural Commission Act

PAA Public Audit Act

FMPPI Framework for managing programme performance

information



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2. FOREWORD BY THE CHAIRPERSON

The core business of the Western Cape Cultural Commission (WCCC)

is to preserve, promote and develop culture in all its facets. While the

broad ideal of nation-building forms the nexus, our focus remains the

specifics of the Western Cape, namely its peculiar cultural

landscape.

The WCCC executes its operational mandate through the three

committees. The Research and Analysis Committee concentrated on

analysing the environment and its impact, while the Cultural Councils

Committee focused on the registered cultural councils and the

Facilities Committee attended to ongoing maintenance of the cultural facilities.

The financial year was a challenging one with the untimely passing of the WCCC chairperson.

The Commission ensured that his vision was executed and the mandate of the WCCC

effectively pursued. In addition, members of the commission resigned due to work

commitments.

Healthy relationships were formed and nurtured with cultural communities. Strategic relations

with cultural councils and engagements with the Cultural, Religious and Linguistic Rights

Commission (CRL) were facilitated in order to strengthen relations.

During the financial year under review, regular assessments were conducted at the seven

cultural facilities. The revenue and utilisation policy review commenced and tariffs for the

facilities were adjusted.

The notion of “cultural warmth” has been embraced and implemented through the pledge

signed by traditional leaders, indigenous leaders and initiation forums in support of the 16 days

of activism against children and women abuse. The Commission has supported six cultural

councils to execute their programmes some of which were attended by members.

This commission has come to the end of its term, but a firm foundation has been laid for the

incoming WCCC with revised policies in place. We have been privileged to work with two

ministers who had their own unique leadership styles and guided us strategically. Our sincere

gratitude to the Departmental staff and all stakeholders who have made a huge contribution

to furthering the aims of the WCCC.

It was an honour to have been part of the public entity for the last three years.

Dr. Willem Andreas Boezak

Chairperson: Western Cape Cultural Commission

29 May 2015

Dr Willem Andreas Boezak



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3. CHIEF EXECUTIVE OFFICER’S OVERVIEW

The Western Cape Cultural Commission (WCCC) is listed in the Public Finance

Management Act, (PFMA) Act No 1 of 1999 as a schedule three public entity

and operates within the parameters of the Western Cape Cultural

Commission and Cultural Councils Act, Act 14 of 1998. The responsibility of the

WCCC is primarily to enhance the core mandate of the arts and culture

function of the Department of Cultural Affairs and Sport (DCAS). A co-

operative relationship exists between the WCCC and DCAS to services

rendered.

The WCCC has maintained an unqualified audit for the fourth consecutive

year and I hereby express my gratitude to the members of the commission

and staff, for their unwavering support and effort which has contributed to

this outcome.

An amount of R363 000 was transferred from DCAS voted funds to the WCCC in order to

execute their mandate. In addition, an amount of R1 749 000 was received from the usage of

facilities. During the year under review further improvements were made to the aesthetic value

of the facilities, to create a tranquil and safe environment for users. Whilst all attempts to

ensure a safe environment for our users, the Commission was faced with an increase in

burglaries at the facilities. Security measures were improved and visible security guards were

contracted to assist.

The ICT unit is in the process of determining the feasibility of an electronic booking system and

it will be refined as per the plan.

The WCCC has financially and administratively supported cultural councils. Six Cultural

Councils applied for funding and were assisted in order for them to execute their cultural

programmes.

The Act prescribes that the WCCC keeps full and accurate accounting records of all income

and expenditure, transactions entered into, all assets and liabilities. The public entity complies

with the procurement systems which are in place. Registration forms are regularly distributed to

service providers in rural areas to register on the departmental database.

The WCCC aims to improve the performance and capacity of the cultural councils, maintain

facilities and advise on interventions to empower communities.

The term of the current commission expired on the 15 April 2015 and the process of nominating

new members has commenced.

_________________

Jane Moleleki

Accounting Authority


Date: 29 May 2015

Jane Moleleki Accounting Authority



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4. STATEMENT OF RESPONSIBILITY AND CONFIRMATION OF ACCURACY FOR

THE ANNUAL REPORT

To the best of my knowledge and belief, I confirm the following:

All information and amounts disclosed in this Annual Report is consistent with the

Annual Financial Statements audited by the Auditor-General.

This Annual Report is complete, accurate and is free from any omissions.

This Annual Report has been prepared in accordance with the guidelines issued by

National Treasury.

The Annual Financial Statements (Part E) have been prepared in accordance with the

Public Finance Management Act, 1999 (Act 1 of 1999) section 55 (1)(d) and section

28.2 of the National Treasury Regulations standards applicable to the public entity.

The Accounting Authority is responsible for the preparation of the Annual Financial

Statements and for the judgements made in this information.

The Accounting Authority is responsible for establishing, and implementing a system of

internal control that has been designed to provide reasonable assurance as to the

integrity and reliability of the performance information, the human resources

information and the Annual Financial Statements.

The external auditors are engaged to express an independent opinion on the Annual

Financial Statements.

In our opinion, the annual report fairly reflects the operations, the performance information,

the human resources information and the financial affairs of the public entity for the financial

year ended 31 March 2015.

Yours faithfully

Jane Moleleki

Accounting Authority


29 May 2015


Chairperson


29 May 2015



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5. STRATEGIC OVERVIEW

6.1. Vision

To effectively contribute to the growth and development of a dynamic cultural

environment in a unified Western Cape.

6.2. Mission

To preserve, promote and develop culture in the Western Cape through the following:

registration and de-registration of cultural councils;

the provision of financial assistance to registered cultural councils;

the control, management, development and maintenance of moveable and

immovable property placed under its supervision by the Provincial Minister;

performing other tasks and functions assigned by the Provincial Minister; and

advising the Provincial Minister on policy.

6.3. Values

Integrity; Accountability; Competence; Responsiveness and Caring.

6. LEGISLATIVE AND OTHER MANDATES

The Western Cape Cultural Commission was established by the Western Cape Cultural

Commission and Cultural Councils Act, 1998 (Act 14 of 1998). The WCCC was listed as a

Schedule 3, part C provincial public entity on 1 June 2001 in terms of the Public Finance

Management Act, 1999 (Act 1 of 1999).



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6.1 Constitutional mandates

Constitution of the Republic of South Africa, 1996

Section 30: Language and

culture

The WCCC facilitates opportunities for the people of the Western Cape to exercise

their language and cultural rights through the programmes and projects that it

presents and supports.

Section 31: Cultural, religious

and linguistic communities

The WCCC must ensure that its programmes and projects respect the cultural

diversity of the population of the Western Cape.

Section 41: Principles of

cooperative government and

intergovernmental relations

The WCCC cooperates with all spheres of government in the execution of its

mandate.

Schedule 4: Functional Areas of

Concurrent National and

Provincial Legislative

Competence

Cultural matters:

The WCCC works closely with the national Department of Arts and Culture and

associated organs of state regarding concurrent arts, culture and heritage

matters.

Section 195: Basic values and

principles governing public

administration

Department of Cultural Affairs and Sport officials must adhere to the provisions of

section 195, which provides a description of the democratic values and principles

governing public administration. Section 195(1) (b) requires the promotion of the

efficient, economic and effective use of resources. This implies that programmes

undertaken in the public sector should yield maximum benefits at the lowest

possible cost.

Constitution of the Western Cape, 1997 (Act 1 of 1998)

Section 70 Provincial legislation must provide for the establishment and reasonable funding,

within the Western Cape Government’s available resources, of a cultural council or

councils for a community or communities in the province which share a common

cultural and language heritage.

Registration of and support to cultural councils:

The Western Cape Cultural Commission is tasked with the registration of, and

support to, registered cultural councils. DCAS has oversight of the WCCC and

provides the Commission with administrative and financial support.

6.2 Legislative mandates

Legislation Reference Key Responsibilities of the WCCC

Western Cape

Cultural

Commission and

Cultural Councils

Act, 1998

Act 14 of 1998 The aims of the Western Cape Cultural Commission are to preserve, promote

and develop culture in the Western Cape, in accordance with a policy

determined by the MEC [member of the (provincial) Executive Committee –

provincial Minister]. The mandate of the WCCC is to advise the MEC on the

preservation, promotion and development of arts and culture in the Western

Cape.

Public Finance

Management

Act, 1999

Act 1 of 1999

Section

55(1)(d)

The WCCC submits quarterly and annual reports on its performance delivery

and audited financial statements based on the strategic objective annual

targets for each financial year.



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6.3 Policy mandates

The Investment Framework Policy and Guidelines provides the Western Cape Cultural

Commission with a sound investment framework that supports an efficient and effective cash

management system. Other policies which guide operations are described below.

Policies Description

Code of Conduct for

WCCC Members

To promote exemplary conduct in order to give the WCCC credibility.

Registration and

Deregistration of Cultural

Councils Policy

To give effect to the principle of respecting, nurturing, upholding and protecting the

valued principle of cultural diversity in the Western Cape and in South Africa as a whole.

Revenue and Utilisation

Policy

A policy to enable the Accounting Authority of the public entity to manage revenue

effectively by developing and implementing appropriate processes to provide for the

identification, collection, recording, reconciliation and safeguarding of information

about revenue.

WCCC Delegations Delegation of powers issued by the accounting officer in terms of section 44(1) and 44(2)

of the Public Finance Management Act, 1999 (PFMA).

Materiality Framework The Accounting Authority develops and agrees on a framework of acceptable levels of

materiality and significance with the relevant Executive Authority in consultation with

external auditors.

Fraud Prevention Plan This policy provides response mechanisms to report, investigate and resolve incidents of

fraud which impact on the WCCC.

Debtors’ Management A policy to enable the Accounting Authority to control debtors in respect of the

utilisation of cultural facilities.

Remuneration of Members A policy on the payment of members of the Western Cape Cultural Commission who are

nominated to attend conferences, projects, meetings and workshops on behalf of the

WCCC.



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7. ORGANISATIONAL STRUCTURE

MEC FOR CULTURAL

AFFAIRS AND SPORT

HEAD OF DEPARTMENT

Mr B Walters

WESTERN CAPE CULTURAL

COMMISSION

Mr M Smith

(deceased)

ACCOUNTING AUTHORITY

Ms J Moleleki

DEPUTY DIRECTOR

Ms N Jeaven

ASSISTANT DIRECTOR

Ms L Jeptha

WCCC SECRETARIAT

Mr C Williams

EXECUTIVE COMMITTEE

Mr W Boesak

FACILITIES COMMITTEE

Mr J Witbooi

CULTURAL COUNCILS

COMMITTEE

Mr L Dani

CHIEF FINANCIAL OFFICER

Ms B Rutgers

RESEARCH AND ANALYSIS

COMMITTEE

Mr R Visman

CFO SUPPORT (PUBLIC ENTITIES)

Mr M Jonkers



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PART B: PERFORMANCE

INFORMATION



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1. AUDITOR’S REPORT: PREDETERMINED OBJECTIVES

The Auditor-General of South Africa (AGSA) currently performs the necessary audit procedures

on the performance information to provide reasonable assurance in the form of an audit

conclusion. The audit conclusion on the performance against predetermined objectives is

included in the report to management, with material findings being reported under the

Predetermined Objectives heading in the Report on other legal and regulatory requirements

section of the auditor’s report.

Refer to page 37 of the Report of the Auditors Report, published as Part E: Financial

Information.

2. SITUATIONAL ANALYSIS

2.1. Service Delivery Environment

The National Development Plan states that government should actively support and

incentivise citizen engagement. Citizens should be encouraged to actively seek opportunities

for advancement, learning, experience and opportunity and work together with others in their

communities to advance development, resolve problems and raise the concerns of the

voiceless and marginalised. The WCCC continues its engagements with cultural communities

through interactions and open days at the facilities. This serves to gauge the needs of

communities and expand the scope of the WCCC’s operations. This is especially applicable to

the rural facilities. The cultural facilities stimulate and enrich the well-being of individuals and

allow users of the service to discover themselves.

The Department provides the necessary support to the Commission to ensure that it fulfils its

legislative mandate and continues to advise the MEC on the promotion of arts and culture in

the Western Cape. A review of all provincial public entities has been concluded. The

moratorium placed on the registration of new cultural councils was lifted. There are currently

24 registered cultural councils on the WCCC database. During the period under review the

WCCC held three networking sessions for the registered cultural councils.

The following six registered cultural councils were financially supported to fund their cultural

projects:

NO. CULTURAL COUNCILS AMOUNT

1 Cochoqua Cultural Council R30 000

2 Gouriqua Cultural Council R15 000

3 Griqua National Conference Cultural Council R30 000

4 Hessequa Cultural Council R19 760

5 Intsika Yamanyange Cultural Council R25 000

6 Nyahbinghi House of Paarl Cultural Council R30 000

Total R149 760

The following cultural facilities are managed and maintained by the Commission: Bien Donne

Manor House and Groot Drakenstein Cultural Facility (Simondium, Paarl); Okkie Jooste Cultural



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Facility (Stellenbosch); Melkbos Cultural Centre and Melkbos Oppiesee (Melkbosstrand);

Schoemanspoort Cultural Facility (Oudtshoorn); and Koekenaap Cultural Facility (Vredendal).

The table below indicates the numbers of persons who have utilised the facilities over the last

two years:

CULTURAL FACILITY 2013/14 2014/15

Groot Drakenstein cultural facility 5 618 4 512

Koekenaap cultural facility 625 586

Melkbos Cultural Centre 4 169 3 754

Melkbos Oppiesee cultural facility 3 351 3 619

Okkie Jooste cultural facility 9 535 8 785

Schoemanspoort cultural facility 2 261 1 459

Total 25 559 22 715

2.2. Organisational environment

In terms of section 13 of the Western Cape Cultural Commission and Cultural Councils Act,

1998, officials of the Department of Cultural Affairs and Sport are assigned to do the

administrative work of the WCCC. The WCCC’s secretariat is located within the Department’s

arts and culture component. DCAS also provides financial support and takes care of

procurement and payments. Plenary sessions of the WCCC take place once a quarter. The

WCCC committees (Executive; Research and Analysis; Facilities; and Cultural Council) make

recommendations for consideration by the plenary.

The operational term of the WCCC IS a three - year term. It started with 13 members on 15 April

2012 and expired on 15 April 2015.

Dr Willem Andreas Boezak (deputy chairperson: WCCC) assumed the chairperson position for

the remaining period of office.

2.3. Key policy developments and legislative changes

The following policies have been updated:

The review of the registration and de-registration of Cultural Councils Policy commenced.

The Revenue and Utilisation Policy is under review due to the demand from client organisations

which are not in the arts and culture organisations but could increase our revenue stream.

2.4. Strategic Outcome Oriented Goals

The promotion, development and transformation of cultural activities in the Western Cape

through:

encouraging higher utilisation of cultural facilities;

encouraging the use of cultural facilities by more diverse groups;

promoting cultural warmth through dialogue with cultural councils; and

promoting socially inclusive programmes.

Strategic Outcome-Orientated Goal 1 Fully functional, safe, well maintained and accessible cultural

facilities.

Goal Statement To ensure access, consistent maintenance and diverse utilisation

of cultural facilities.



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Strategic Outcome-Orientated Goal 2 Promoting social dialogue and promoting cultural warmth amongst

diverse cultural councils and groups.

Goal Statement To promote respect for, and appreciation of, cultural diversity in the

Western Cape.

Strategic Outcome-Orientated Goal 3 Creating an environment conducive to social inclusion through a

variety of activities.

Goal Statement To ensure the promotion, development and preservation of arts and

culture in the Western Cape.

The targets of the WCCC as per the APP were fully achieved.



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3. PERFORMANCE INFORMATION BY PROGRAMME/ ACTIVITY/ OBJECTIVE

The aims of the Cultural Commission are to preserve, promote and develop culture in the

Western Cape, in accordance with a policy determined by the Provincial Minister.

In order to achieve its aims, the Western Cape Cultural Commission:

(1) manages the registration and de-registration of cultural councils which are voluntary

associations of persons based on the principle of freedom of association and which

represents a community or communities sharing a common cultural and language

heritage in the Western Cape;

(2) provides funding for cultural projects, conferences and research executed by

registered cultural councils; and

(3) controls, manages, develops and maintains moveable and immoveable property

placed under its supervision in terms of section 2(1)(a) or (b) of the Act.

3.1 Strategic objectives

Strategic objectives Actual

Achievement

2013/14

Planned

Target

2014/15

Actual

Achievement

2014/15

Deviation from

planned target

to Actual

Achievement

for 2014/15

Comment on

deviations

The preservation, promotion

and development of arts

and culture through cultural

councils, the management

of cultural facilities, research

and analysis.

27 27 27 None None

Programme: Western Cape Cultural Commission

The WCCC provides access to cultural facilities and provides support to cultural councils for all

inhabitants of the Western Cape.



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3.2 Key performance indicators, planned targets and actual achievements

Performance Indicator Actual

Achievement

2013/14

Planned

Target

2014/15

Actual

Achievement

2014/15

Deviation from

planned target

to Actual

Achievement for

2014/15

Comment on

deviations

1.1 Number of events to

improve access, and to

promote networking,

social inclusion and

cultural warmth

3 3 3 None

None

1.3 Number of facilities

upgraded and

maintained to ensure

suitability and safety for

users

7 7 7 None

None

1.4 Number of plenary,

subcommittee and

strategic meetings to

advise the Minister

17 17 17 None

None

During the period under review the WCCC held three networking sessions for the registered

cultural councils. All seven facilities were maintained to ensure suitability and safety for users.

The WCCC held seventeen meetings as scheduled.

Strategy to overcome areas of under performance

All planned targets were achieved as set out for the financial year 2014/15.

Changes to planned targets

None.

Linking performance with budgets

2014/2015 2013/2014

Programme /activity

/objective

Budget

Actual

Expenditure

(Over)/Under

Expenditure

Budget

Actual

Expenditure

(Over)/Under

Expenditure

R’000 R’000 R’000 R’000 R’000 R’000

Goods and services 2 499 2,619 (120) 2 937 2 611 326

Total 2 499 2,619 (120) 2 937 2 611 326



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4. REVENUE COLLECTION

2014/2015 2013/2014

Sources of revenue

Estimate

Actual

Amount

Collected

Over /(Under)

Collection

Estimate

Actual

Amount

Collected

Over/

(Under)

Collection

R’000 R’000 R’000 R’000 R’000 R’000

Other Operating Income 1,947 1,753 (194) 2 349 1 909 (442)

Transfer 263 363 100 250 250 -

Interest income 289 281 (8) 338 248 (90)

Total 2 499 2 397 (102) 2 937 2 405 (532)

The transfer payment from DCAS is utilised for the administration of the committee as well as for

cultural councils. The income generated from users of the cultural facilities is used for the

maintenance and upgrade of the seven facilities.

4.1 Capital investment

Not applicable



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PART C: GOVERNANCE



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1. INTRODUCTION

Governance, Risk Management and Compliance are three pillars that work together for the

purpose of assuring that the Entity meets its objectives. Compliance with the Entity’s policies

and procedures, laws and regulations which translates into strong and efficient Governance

is considered key to the Entity’s success.

This report provides an overview of the Governance embedded in the Entity.

2. PORTFOLIO COMMITTEES

The committees of the Provincial Parliament that have oversight of the WCCC are the

Standing Committee on Community Safety, Cultural Affairs and Sport and the Standing

Committee on Public Accounts (SCOPA).

Standing Committee on Public Accounts (SCOPA)

Date of Hearing Matter Under Consideration

4 November 2014 Briefing by the Auditor-General and Audit Committee on the Annual Report of


18 February 2015 Western Cape Cultural Commission presentation of 1st 2nd and 3rd quarterly reports

10 March 2015 Western Cape Cultural Commission’s APP and Budget for 2015/16 was presented

3. EXECUTIVE AUTHORITY

Quarterly Performance Report 31 July 2014, 31 October 2014, 31 January 2015, 30 April 2015

In- year Monitoring Report 31 July 2014, 31 October 2014, 31 January 2015, 30 April 2015

4. THE WESTERN CAPE CULTURAL COMMISSION

The importance and purpose of the Board

The legislative mandate of the Western Cape Cultural Commission is to preserve, promote

and develop culture in the Western Cape, in accordance with the Western Cape Cultural

Commission and Cultural Councils Act, 1998.

The WCCC amongst other must:

a) Consider the registration and deregistration of cultural councils;

b) Control, manage, develop and maintain moveable or immoveable property placed

under its supervision; and

c) Perform such other functions as the Provincial Minister may assign to the Commission.

The role of the Board is as follows:

The Western Cape Cultural Commission may assist cultural council/s by:

a) Subsidising culturally related projects, research and conferences for which a cultural

council has applied;



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b) Promoting and co-ordinating national and international intercultural contact; and

c) Providing information to preserve, promote and develop culture.

Board Charter

The Western Cape Cultural Commission does not have a formal charter but is guided by the

Western Cape Cultural Commission and Cultural Councils Act (Act 14 of 1998).



24

Composition of the Board

Name Designation (in

Terms of the Public

Entity Board

Structure)

Date

Appointed

Date

Resigned

Qualifications Area of Expertise Board

Directorships

Other

Committees

No. of

Meetings

Attended

Dr Willem

Andreas

Boezak

Deputy

Chairperson

15 April 2012 n/a Dipl. Social Work; Licentiate in

Theology; Master’s Degree in

Theology; Th. Drs (Social Ethics)

Performing arts; literary arts;

humanities (history, art and

cultural history); involvement

of youth in culture; cultural

industries (cultural tourism,

visual arts and crafts); music,

communication and

storytelling

None None 20

Lizo Cecil

Dani

Chairperson:

Cultural Councils

Committee

15 April 2012 n/a Labour relations; project

management

Literary arts humanities

(history, art and cultural

history); involvement of youth

in culture; cultural industries

(cultural tourism, visual arts

and crafts); cultural/

traditional museums

None None 16

Johann du

Plessis

Member: Research

and Analysis

Committee

15 April 2012 15 May 2013 BA (FA and HED) Cultural industries (cultural

tourism, visual arts and crafts);

curator; consultant, educator

None None None

Adv.

Jacques

du Preez

Deputy

Chairperson:

Cultural Facilities

Committee

15 April 2012 n/a LLB, LLM, Cert. SA Tax Law Humanities (history, arts and

cultural history), language

and education

None None 1

Anthony le

Fleur

Member: Cultural

Facilities

Committee

15 April 2012 n/a Chairperson: Griqua National

Conference of SA, 1989;

Executive Member: National

Khoi and San Council, 1999;

Deputy Chairperson: Southern

Cape Khoi Council, 2010

Performing arts; humanities


history); involvement of youth

in culture

None None 11



25


Terms of the Public

Entity Board

Structure)

Date

Appointed

Date

Resigned


Directorships

Other

Committees

No. of

Meetings

Attended

Linda

Marques

Member: Cultural

Councils

Committee

15 April 2012 n/a Dipl. (General Business

Practice/ Public Relations); Arts

development manager, KKNAF

Performing arts; involvement



visual arts and crafts)

None Member:

National Arts

Council

9

Janene

Mostert

Member: Research

and Analysis

Committee

15 April 2012 6 February

2015

Dipl. Fine Arts; Dipl. Higher

Education

Humanities (history, art and

cultural history) cultural



None None 5

Wandisile

Mlulami

Ngeyi

Member: Cultural

Facilities

Committee

15 April 2012 n/a BA; Dipl. History and Xhosa

Methods; Cert. Sports Leader,

National Sports Council; Cert.

Whole School Management;

Dipl. Labour Law; Dipl. Industrial

Relations; Dipl. Personnel and

Training

Performing arts humanities


history)

None None None

Mervyn

Smith

Chairperson 15 April 2012 (Deceased

November

2014)

Lawyer; Board member and

Chairperson/ Director:

Artscape; Former President:

Cape Law Society; Former

President: SA Jewish Board of

Deputies; Chairperson: Board of

Trustees, SA Holocaust and

Genocide Foundation; Life

President: Bellville Cricket Club;

Friend: South African National

Gallery

Performing arts None None None



26


Terms of the Public

Entity Board

Structure)

Date

Appointed

Date

Resigned


Directorships

Other

Committees

No. of

Meetings

Attended

Sibongile

Somdaka

Member: Cultural

Councils

Committee

15 April 2012 30 May 2013 Nat. Dipl. Public Relations

Management; media

coordinator: World Cup 2010

fundraising gala event; media

coordinator: FIFA Mandela 89th

birthday match at Newlands;

promotion and marketing of

associations, SAFA Western

Province; business

development manager;

marketing and advertising

executive

Involvement of youth in

culture

None None None

Marianne

Thamm

Member: Research

and Analysis

Committee

15 April 2012 1 January

2014

Dipl. Journalism; arts critic/

columnist/ editor and cultural

activist

Performing arts; literary arts None None None

Riaan

Narshall

Visman

Member /

Chairperson (from

1January 2014):

Research and

Analysis Committee

15 April 2012 19 February

2015

B Drama; freelance artist; writer

of drama; arts development

practitioner; educator


of youth in culture;

management of cultural

facilities

None None 11

John

Cornelius

Witbooi

Chairperson:

Cultural Facilities

Committee

15 April 2012 n/a Dipl. General Business Practice/

Public Relations; arts

development manager: KKNAF





None None 12



27

Committees

Committee No. of meetings held No. of members Name of members

Plenary Session 5 8 Lizo Cecil Dani

Linda Marques Wilson

Willem Andreas Boezak

John Cornelius Witbooi

Jacques Du Preez

Anthony Le Fleur

Riaan Narshall Visman

Janene Mostert

Cultural Councils 4 3 Lizo Cecil Dani



Cultural Facilities 4 3 John Cornelius Witbooi

Jacques Du Preez

Anthony Le Fleur

Research and Analysis 4 4 Riaan Narshall Visman

Janene Mostert



Remuneration of WCCC members

The service benefit packages for office-bearers of certain statutory and other institutions are

defined by the Minister of Finance and described in a Provincial Treasury Circular. The

Chairperson`s rate is R404 per hour, the Deputy Chairperson`s rate is R285 per hour and the

rate for members is R247 per hour.

Name

Remuneration

R’000

Other

disbursements

(Travel and

Subsistence)

R’000

Total

R’000

Boezak WA 12 2 14

Dani LC 9 29 38

Du Preez J 1 1 2

LE Fleur A 6 40 46

Mostert J 2 1 3

Visman RN 6 1 7

Wilson LM 3 12 15

Witbooi JC 7 8 15

Total 46 94 140



28

5. RISK MANAGEMENT

The Accounting Authority (AA) for the Entity takes responsibility for implementing Enterprise Risk

Management (ERM) in accordance with the National Treasury Public Sector Risk Management Framework

(PSRMF) and the Directorate Enterprise Risk Management (D:ERM) in the Department of the Premier (DotP)

provides a centralised strategic support service to the Entity.

In compliance with the National Treasury Public Sector Risk Management Framework (PSRMF) and to

further embed risk management within the Entity, the Western Cape Government (WCG) has adopted an

ERM Policy which sets out the WCG’s overall intention with regard to ERM. The Entity adopted an ERM

Strategy, approved by the Accounting Authority on 17 July 2014, and an ERM Implementation Plan,

approved by the Accounting Authority on 8 May 2014. The ERM Implementation Plan gave effect to the

WCG ERM policy and Entity ERM Strategy and outlines the roles and responsibilities of management and

staff in embedding risk management in the Entity.

The Entity assessed significant risks that could have an impact on the achievement of its objectives, both

strategic and programme risks, on a quarterly basis. Risks were prioritised based on its likelihood and

impact (inherently and residually) and additional mitigations were agreed upon to reduce risks to

acceptable levels. New/emerging risks were identified during the quarterly review processes.

The Entity established an Enterprise Risk Management Committee (ERMCO) to assist the Accounting

Authority in executing his responsibilities relating to risk management. The Committee operates under a

Terms of Reference approved by the Accounting Officer for the Department of Cultural affairs and Sport

on 17 July 2014. ERMCO ratified the strategic and programme risk registers and recommended further

action where relevant.

The Audit Committee provided the independent oversight of the Entity’s system of risk management. The

Audit Committee was furnished with Quarterly ERM progress reports and Entity’s risk profiles and registers to

execute their independent oversight role. The Audit Committee’s evaluation of the risk management

process is in relation to the progress of implementation of the Entity’s Annual ERM Implementation Plan

and strategic risks faced by the Entity and their relevant risk response/treatment strategies.

6. INTERNAL CONTROL UNIT

It is the responsibility of the Accounting Authority to continually assess and evaluate internal controls to

ensure that the control activities in place are effective, efficient and transparent and updated when

necessary. To achieve this, quarterly key control meetings were held with the Auditor-General,



29

programme managers of the Department of Cultural Affairs and Sport and the Provincial Minister. This is an

ongoing process to ensure that the Department obtains clean audits.

7. INTERNAL AUDIT AND AUDIT COMMITTEES

Internal Audit provides management with independent, objective assurance and consulting services

designed to add value and to continuously improve the operations of the Entity. It assists the Entity to

accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the

effectiveness of Governance, Risk Management and Control processes. The following key activities are

performed in this regard:

Assess and make appropriate recommendations for improving the governance processes in

achieving the Entity’s objectives;

Evaluate the adequacy and effectiveness and contribute to the improvement of the risk

management process;

Assist the Accounting Authority in maintaining efficient and effective controls by evaluating those

controls to determine their effectiveness and efficiency, and by developing recommendations for

enhancement or improvement.

The following assurance engagements were approved in the 2014/15 Internal Audit Plan:

Information Systems Audit: SLIMS & PASTEL

The Audit Committee is established as an oversight body, providing independent oversight over

governance, risk management and control processes in the Entity, which include oversight and

responsibilities relating to:

Internal Audit function;

External Audit function (Auditor General of South Africa - AGSA);

Entity Accounting and reporting;

Entity Accounting Policies;

Review of AGSA management and audit report;

Review of Entity In year Monitoring;

Entity Risk Management;

Internal Control;

Pre-determined objectives;

Ethics and Forensic Investigations.



30

The table below discloses relevant information on the audit committee members:

Name Qualifications Internal or

external

If internal,

position in

the

department

Date appointed Date

Resigned

No. of

Meetings

attended

Mr Ronnie

Kingwill

BCom, CTA,

CA(SA)

External n/a 01 January 2013 n/a 8

Mr Mervyn

Burton

B Compt; B

Compt (Hons);

CA(SA)

External n/a 01 January 2012

01 January 2015

(2nd term)

n/a 8

Ms Judy

Gunther

BCompt ,

Masters in Cost

Accounting,

CIA; AGA;

CRMA


Mr Louw van

der Merwe

CA(SA); ACMA;

CIA; CISA;

CRMA


Mr Francois

Barnard

BProc, BCompt

(Honours);

Postgrad

Diploma in

Auditing;

MComm (Tax);

CA(SA)


8. COMPLIANCE WITH LAWS AND REGULATIONS

The systems, policies and processes are in place to ensure compliance with laws and regulations.

Templates are developed which ensure effective monitoring.



31

9. FRAUD AND CORRUPTION

The Western Cape Government adopted an Anti-Corruption Strategy which confirms the Province’s zero

tolerance stance towards fraud and corruption. The Entity has an approved Fraud Prevention Plan and a

Fraud Prevention Implementation plan which gives effect to the Fraud Prevention Plan.

Various channels for reporting allegations of fraud and corruption exist and these are described in detail in

the Provincial Anti-Corruption Strategy and the Entity’s Fraud Prevention Plan. Each allegation received

by the Provincial Forensic Services (PFS) is recorded in a Case Management System which is used as a

management tool to report on progress made with cases relating to the Entity and generating statistics for

the Province and Entity. We protect employees who blow the whistle on suspicions of fraud, corruption

and theft if the disclosure is a protected disclosure (i.e. meets statutory requirements e.g. was made in

good faith). The opportunity to remain anonymous is afforded to any person who would like to report acts

of fraud, theft and corruption and should they do so in person, their identities are kept confidential by the

person to whom they are reporting.

Once fraud or corruption is confirmed, after completion of an investigation, the relevant employees who

were implicated in these acts are subjected to a disciplinary hearing. In all such instances, the WCG

representative initiating the disciplinary proceedings is required to recommend dismissal of the employee

concerned. Where prima facie evidence of criminal conduct is detected, a criminal matter is reported at

the South African Police Services.

At the end of the financial year, no (zero) matters were reported in respect of the Entity.

10. MINIMISING CONFLICT OF INTEREST

WCCC ensures that there are no conflicts of interest by insisting that a Declaration of Interest (WCBD4

form) is obtained from every supplier not registered on the Western Cape Supplier Database. Before doing

business with suppliers who are registered on the database, checks are done to verify that their WCBD4

declarations are not more than 12 months old.

Provincial Treasury is assisting entities to reduce the risk of conflicts of interest where owners or directors of

companies are also public servants in the Western Cape. This is done by providing information from

PERSAL (the Personnel Salary System) about public servants who are registered as owners or directors of

companies. The entity ensures that such persons possess a Remunerative Work Outside the Public Service

(RWOPS) approval letter before doing business with them.

The entity has not found any conflict of interest with any business concluded with suppliers. If such a

conflict were to be discovered, the matter will be treated as a fraudulent Supply Chain Management

activity and, after a due diligence investigation, the supplier will be identified as a “non-preferred” service

provider.

11. CODE OF CONDUCT

The policy implemented by DCAS incorporates the WCCC. The purpose of the Code of Conduct is to

promote a high standard of professional ethics in the workplace. WCCC strives to adhere and comply

with the content of the Code. Employees are made aware of the content of the Code of Conduct

through, among other things, the compulsory induction of all newly appointed employees. The Code was

distributed to all employees as a reminder to continue promoting high standards of professional ethics in

the workplace. If and when the content of the code is breached, managers make use of progressive

discipline as necessary. More serious offences are referred to the Corporate Services Centre (Directorate

Employee Relations) for formal disciplinary procedures.



32

In addition, the members of Western Cape Cultural Commission are obliged to sign and adhere to a code

of conduct pertaining to their area of responsibility.

12. HEALTH, SAFETY AND ENVIRONMENTAL ISSUES

The policy implemented by DCAS incorporates the WCCC. Health and safety issues are addressed by

conducting monthly inspections at DCAS Head Office and annual audit inspections at all other offices of

the Department. Contingency plans and business continuity plans have been compiled for all the offices.

The managers at all offices have been appointed as health and safety risk coordinators, safety marshals,

first aiders and fire-fighters and trained.

Annual fire drills are conducted at offices in the Cape Town city centre in collaboration with the

Department of Community Safety and the Disaster Risk Management Department of the City of Cape

Town which monitor and provide comment in respect of all processes.

13. COMPANY /BOARD SECRETARY

Not applicable to the public entity

14. SOCIAL RESPONSIBILITY

Not applicable to the public entity

15. AUDIT COMMITTEE REPORT

We are pleased to present our report for the financial year ended 31 March 2015

Audit Committee Responsibility

The Audit Committee reports that it has complied with its responsibilities arising from Section 51 (1) (a) of

the Public Finance Management Act and Treasury Regulation 27.1. The Audit Committee also reports that

it has adopted appropriate formal terms of reference as its Audit Committee terms of reference, has

regulated its affairs in compliance with these terms and has discharged all its responsibilities as contained

therein.

The Effectiveness of Internal Control

The entity is serviced by the Department of Cultural Affairs and Sport and no internal control deficiencies

were reported at the Entity level.

In-Year Management and Quarterly Performance Reports

The Entity has reported monthly and quarterly to the Treasury as is required by the PFMA.

The Audit Committee is satisfied with the content and quality of the quarterly financial and performance

reports prepared and issued by the Accounting Officer of the Entity during the year under review.



33

Evaluation of Financial Statements

The Audit Committee has:

reviewed and discussed the audited Annual Financial Statements as presented in the annual

report, with the Auditor-General and the Accounting Officer;

reviewed the Auditor-General’s management report and management’s responses thereto;

considered changes to the accounting policies and practices and where applicable these are

reported in the annual financial statements;

reviewed the Entities processes to ensure compliance with legal and regulatory provisions;

reviewed the information on pre

determined objectives as reported in the annual report;

reviewed material adjustments resulting from the audit of the Entity and

reviewed and where appropriate recommended changes to the interim financial statements as

presented by the Entity for the six months ending 30 September 2014

Internal Audit

The Audit Committee remains concerned about the adequacy of internal audit resources to ensure

complete coverage of high risk areas.

The combined assurance approach will continue to be applied to effectively focus limited internal audit

resources on the most relevant risk areas.

Auditor-General’s Report

We have reviewed the entities’ implementation plan for audit issues raised in the previous year and we

are satisfied that the matters have been addressed as reported by the Auditor-General.

The Audit Committee has met with the Auditor-General and the Entity to ensure that there are no

unresolved issues emanating from the regulatory audit.

The Audit Committee concurs and accepts the conclusions of the Auditor-General on the annual

financial statements and is of the opinion that the audited annual financial statements be accepted and

read together with the report of the Auditor-General.

Appreciation

The Audit Committee wishes to express its appreciation to the Management of the Entity, the Auditor-

General and the Corporate Assurance Branch for the co-operation and information they have provided

to enable us to compile this report.

_______________________

Ronnie Kingwill

Chairperson of the Social Cluster Audit Committee

Western Cape Cultural Commission: Western Cape Government

11 August 2015



34

PART D: HUMAN RESOURCE

MANAGEMENT



35

INTRODUCTION

These statistics are reported on in the Annual Report of the Department of Cultural Affairs and Sport.



36

PART E: FINANCIAL INFORMATION



37

1. Report of the auditor-general to the Western Cape Provincial

Parliament on the Western Cape Cultural Commission

Introduction

1. I have audited the financial statements of the Western Cape Cultural Commission set out on

pages 40 to 64, which comprise the statement of financial position as at 31 March 2015, the

statement of financial performance, statement of changes in net assets, cash flow statement and

statement of comparison of budget and actual amounts for the year then ended, as well as the

notes, comprising a summary of significant accounting policies and other explanatory information.

Accounting authority’s responsibility for the financial statements

2. The accounting authority 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), the requirements of the Public Finance Management Act of

South Africa, 1999 (Act No. 1 of 1999) (PFMA) and section 15(5) of the Western Cape Cultural

Commission and Cultural Councils Act, 1998 (Act No. 14 of 1998) (WCCCA), and for such internal

control as the accounting authority determines is necessary to enable the preparation of financial

statements that are free from material misstatement, whether due to fraud or error.

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 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 Western Cape Cultural Commission as at 31 March 2015 and its financial performance and

cash flows for the year then ended, in accordance with the SA Standards of GRAP and the

requirements of the PFMA and the WCCCA.



38

Report on other legal and regulatory requirements

7. 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 objective presented in

the annual performance report, non-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

8. I performed procedures to obtain evidence about the usefulness and reliability of the reported

performance information for the following selected objective presented in the annual

performance report of the public entity for the year ended 31 March 2015:

Objective: the preservation, promotion and development of arts and culture through

cultural councils, the management of cultural facilities, research and analysis on page 18.

9. I evaluated the reported performance information against the overall criteria of usefulness and

reliability.

10. 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 objective. 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).

11. I assessed the reliability of the reported performance information to determine whether it was valid,

accurate and complete.

12. I did not identify any material findings on the usefulness and reliability of the reported performance

information for the objective: the preservation, promotion and development of arts and culture

through cultural councils, the management of cultural facilities, research and analysis.

Additional matter 13. Although I identified no material findings on the usefulness and reliability of the reported

performance information for the selected objective, I draw attention to the following matter:

Achievement of planned targets 14. Refer to the annual performance report on page 18 for information on the achievement of the

planned targets for the year.

Compliance with legislation 15. I performed procedures to obtain evidence that the public entity had complied with applicable

legislation regarding financial matters, financial management and other related matters. I did not



39

identify any instances of material non-compliance with specific matters in key legislation, as set out

in the general notice issued in terms of the PAA.

Internal control 16. I considered internal control relevant to my audit of the financial statements, annual performance

report and compliance with legislation. I did not identify any significant deficiencies in internal

control.

Cape Town

29 July 2015



40

ANNUAL FINANCIAL STATEMENTS

for the year ended 31 March 2015

STATEMENT OF FINANCIAL POSITION as at 31 March 2015

Figures in Rand

NOTES

2015

R’000

2014

R’000

ASSETS

Current Assets

Cash and cash equivalents 2

4,655 4,928

Receivables from exchange transactions 3

4 13

TOTAL ASSETS 4,659 4,941

LIABILITIES

Current liabilities

Payables from exchange transactions

Income received in advance

4

4

307

177

116

428

TOTAL LIABILITIES

484 544

NET ASSETS

Accumulated surplus

4,175 4,397

TOTAL NET ASSETS 4,659 4,941



41



STATEMENT OF FINANCIAL PERFORMANCE for the year ended 31 March 2015

Figures in Rand

NOTES

2015

R’000

2014

R’000

REVENUE

Revenue from non-exchange transactions

5.1

363

250

Revenue from exchange transactions

5.2

2,034 2,155

TOTAL REVENUE 2,397 2,405

EXPENDITURE

Audit fees 6 (188) (203)

Members fees 8 (46) (59)

Administrative expenses 9 (75) (138)

Transfers and subsidies: expenses 10 (150) (210)

Other operating expenses 11 (2,160) (2,063)

TOTAL EXPENDITURE

(2,619)

(2,673)

DEFICIT FOR THE YEAR

(222)

(268)



42



STATEMENT OF CHANGES IN NET ASSETS

Accumulated

surplus

R’000

Total

Equity

R’000

Balance at 01 April 2013

4,665

4,665

Deficit for the year

(268)

(268)

Balance at 01 April 2014

4,397

4,397

Deficit for the year

(222)

(222)

Balance at 31 March 2015

4,175

4,175



43



CASH FLOW STATEMENT

Figures in Rand

NOTES

2015

R’000

2014

R’000

Cash flows from operating activities

Cash receipts

2,057

2,291

Cash paid (2,611) (2,746)

Cash used in operations 7 (554) (455)

Interest received 281 248

Net decrease in cash and cash equivalents

(273)

(207)

Cash and cash equivalents at the beginning of

the year

4,928

5,135

Total cash and cash equivalents at the end of

the year 2

4,655

4,928



44



STATEMENT OF COMPARISON OF BUDGET AND ACTUAL AMOUNTS

Description

Approved

budget

R’000

Actual amounts

on comparable

basis

R’000

Difference

between final

budget & actual

R’000

Difference

% Explanation of significant variances (greater than 5%)

REVENUE

Transfers & subsidies 263 363 100 38% Additional funding was received from DCAS.

Other operating income 1,947 1,753 (194) (10%) Decrease in usage of facilities.

Interest income 289 281 (8) (3%)

TOTAL REVENUE 2,499 2,397 (102)

EXPENDITURE

Members fees 100 46 54 54% Members resigned which led to no quorum being met for scheduled meetings.

Administration expenses 82 75 7 9% Directly linked to fewer meetings held.

Audit fees 250 188 62 25% The cost of the audit was less than anticipated.

Transfers and subsidies 250 150 100 40% There were fewer applications for financial assistance.

Other operating expenses 1,817 2,160 (343) (19%) The cost for repairs & maintenance at the facilities exceeded the original

budget.

TOTAL EXPENDITURE 2,499 2,619 (120)

NET EFFECT - (222) (222)



45

NOTES TO THE ANNUAL FINANCIAL STATEMENTS


The approved budget covers the year from 1 April 2014 to 31 March 2015. The financial statements are prepared on the accrual basis using a

classification on the nature of expenses in the statement of financial performance. The financial statements differ from the budget, which is

approved on the cash basis using the same classification. Variances above 5% are regarded as significant and are explained in the Statement

of Comparison of Budget and Actual amounts above.

A reconciliation between the actual amounts on a comparable basis as presented in the statement of comparison of budget and actual

amounts and the actual amounts in the cash flow statement for the year ended 31 March 2015 is presented below. The financial statements and

budget documents are prepared for the same year. There is a basis difference: the budget is prepared on a cash basis and the financial

statements on the accrual basis.

RECONCILIATION OF ACTUAL AMOUNTS ON A COMPARABLE BASIS AND ACTUAL AMOUNTS IN THE FINANCIAL STATEMENTS

Description Operating

R’000

Total

R’000

Actual amount on comparable basis as presented

in the budget and actual comparative statement

-

-

Basis differences (222) (222)

Timing differences - -

Entity differences - -

Actual amount in the cash flow statement (222) (222)



46



1. ACCOUNTING POLICIES

1.1 PRESENTATION OF FINANCIAL STATEMENTS

The financial statements have been prepared in accordance with the following

policies, which have been applied consistently in all material aspects, unless

otherwise indicated. However, where appropriate and meaningful, additional

information has been disclosed to enhance the usefulness of the Financial

Statements and to comply with the statutory requirements of the Public Finance

Management Act, Act 1 of 1999 (as amended by Act 29 of 1999), and the Treasury

Regulations issued in terms of the Act:

1.1.1 Basis of preparation

The financial statements have been prepared in accordance with the effective

Standards of Generally Recognised Accounting Practices (GRAP) including any

interpretations, guidelines and directives issued by the Accounting Standards Board.

The financial statements have been prepared under the historical cost convention

except as disclosed in the accounting policies below. The accounting policies set

out below, where applicable to the Entity, have been applied consistently to all

years presented in these financial statements, unless otherwise stated.

Standards of GRAP effective for the reporting year:

GRAP ref. Description GRAP ref. Description

GRAP 1* Presentation of Financial

Statements GRAP 18 Segment reporting

GRAP 2* Cash Flow Statements GRAP 19* Provisions, Contingent Liabilities

and Contingent Assets

GRAP 3*

Accounting Policies,

Changes in Accounting

Estimates and Errors

GRAP 21* Impairment of Non-cash-

generating Assets

GRAP 4* The effects of Changes in

Foreign Exchange Rates GRAP 23

Revenue from Non-exchange

Transactions (Taxes and Transfers)



47

GRAP 5* Borrowing Costs GRAP 24

Presentation of Budget

Information in Financial

Statements

GRAP 6*

Consolidated and

Separate Financial

Statements

GRAP 25 Employee benefits

GRAP 7* Investments in Associates GRAP 26 Impairment of Cash-generating

Assets

GRAP 8* Interests in Joint Ventures GRAP 27* Agriculture (replaced GRAP 101)

GRAP 9* Revenue from Exchange

Transactions GRAP 31

Intangible Assets (replaced GRAP

102)

GRAP 10*

Financial Reporting in

Hyperinflationary

Economies

GRAP

100*

Non-current Assets Held for Sale

and Discontinued Operations

GRAP 11* Construction Contracts GRAP 103 Heritage Assets

GRAP 12* Inventories GRAP 104 Financial Instruments

GRAP 13* Leases GRAP 105 Transfers of functions between

entities under common control

GRAP 14* Events after the Reporting

Date

GRAP 106 Transfers of functions between

entities not under common

control

GRAP 16* Investment Property GRAP 107 Mergers

GRAP 17* Property, Plant and

Equipment

*As revised.

Standards of GRAP that may be used in developing an accounting policy:

GRAP ref. Description

GRAP 32 Service concession arrangements: Grantor

GRAP 108 Statutory receivables

Standards of GRAP that may be used to disclose information in the financial

statements:

GRAP ref. Description

GRAP 20 Related Party Disclosure*

* For the current financial year and consistent with previous years IPSAS 20 was used

for related party disclosures.



48



The preparation of financial statements in conformity with GRAP requires

management to make judgements, estimates, and assumptions that affect the

application of policies and reported amounts of assets and liabilities, income and

expenses.

The estimates and assumptions are based on historical experience and various other

factors that are believed to be reasonable under the circumstances, the results of

which form the basis of making judgements about carrying values of assets and

liabilities that are not readily apparent from other sources. Actual results may differ

from these estimates. The estimates and underlying assumptions are reviewed on an

ongoing basis. Revisions to accounting estimates are recognised in the year in which

the estimate is revised if the revision affects only that year or in the year of the

revision and future years if the revision affects both current and future years.

1.2.1 The cash flow statement can only be prepared in accordance with the direct

method.

1.2.2 Specific information has been presented separately on the statement of

position such as:

(a) Receivables from non-exchange transactions including taxes and

transfers;

(b) Taxes and transfers payable;

(c) Trade and other payables from non-exchange transactions.

1.3 PRESENTATION CURRENCY

The functional currency of the entity is South African Rand. These annual financial

statements are presented in South African Rand. All amounts have been rounded to

the nearest thousand (1 000) Rand.



49



1.4. GOING CONCERN ASSUMPTION

These annual financial statements are prepared on a going concern basis.

1.5. REVENUE

Revenue is measured at the fair value of the consideration received or receivable.

Revenue is recognised when it is probable that future economic benefits or service

potential will flow to the entity and when the amount of revenue can be reliably

measured, and specific criteria have been met for the Entity’s activities. Revenue

from the rendering of services is recognised in surplus or deficit in proportion to the

stage of completion of the transaction at the reporting date. The amount is not

considered to be reliably measurable until all contingencies relating to the

transaction have been resolved.

1.5.1 Revenue from non-exchange transactions

1.5.1.1 Unconditional grants

An unconditional grant is recognised in revenue when the grant becomes

receivable.

1.5.1.2 Conditional grants and receipts

Revenue received from conditional grants, donations and funding are recognised as

revenue to the extent that the Entity has complied with any of the criteria, conditions

or obligations embodied in the agreement. To the extent that the criteria, conditions

or obligations have not been met, a liability is recognised.

Interest earned on investments is treated in accordance with grant conditions. If it is

payable to the grantor it is recorded as part of the liability and if not, it is recognised

as interest earned in the statement of financial performance.

Grants that compensate the Entity for expenses incurred are recognised in surplus or

deficit on a systematic basis in the same years in which the expenses are recognised.



50

1.5.1.3 Services in-kind

Services in-kind are services provided by individuals to entities, without charge, but

may be subject to stipulations. Public Entity staff provide valuable support to the

Entity in achieving its objectives; however, the service provided cannot be measured

reliably and therefore it is not recognised in the statement of financial performance

or statement of financial position.

The nature of the service is disclosed in the notes to the financial statements, related

parties.

1.5.2 Revenue from exchange transactions

Revenue received from interest on investments and current bank account.

1.6 FOREIGN CURRENCIES

Transactions denominated in foreign currencies are translated at the rate of

exchange ruling on the transaction date. Monetary items denominated in foreign

currencies are translated at the rate of exchange ruling at the reporting date. Gains

or losses arising on translation are charged against surplus/deficit.

1.7 EXPENDITURE

1.7.1 Financial transactions in assets and liabilities

Debts are written off when identified as irrecoverable. Debts written off are limited to

the amount of savings and /or under spending of appropriated funds. The write off

occurs at year end or when funds are available.

No provision is made for irrecoverable amounts but amounts are disclosed as a

disclosure note.

All other losses are recognised when authorisation has been granted for the

recognition thereof.





51

1.7.2 Fruitless and wasteful expenditure

Fruitless and wasteful expenditure is recognised as an asset in the statement of financial position

until such time as the expenditure is recovered from the responsible person or written off as

irrecoverable in the statement of financial performance.

1.7.3 Irregular expenditure

Irregular expenditure is recognised as expenditure in the statement of financial

performance.

If the expenditure is not condoned by the relevant authority it is treated as an asset

until it is recovered or written off as irrecoverable.

1.7.4 Transfers and subsidies

Transfers and subsidies are recognised as an expense when the final authorisation for

payment is effected on the system (by no later than 31 March of each year).

1.8 FINANCIAL INSTRUMENTS

The financial instruments of the Entity are categorised as either financial assets or

liabilities.

1.8.1 Financial assets

A financial asset is any asset that is cash or a contractual right to receive cash. The

Entity has the following types of financial assets as reflected on the face of the

statement of financial position or in the notes thereto:

Trade and other receivables

Cash and cash equivalents

In accordance with GRAP 104, the financial assets of the Entity are classified as

follows into the categories allowed by this standard:





52

Type of financial Asset Categorised in terms of GRAP 104

Trade and other receivables Loans and Receivables

Cash and cash equivalents Loans and Receivables

1.8.1.1 Loans and receivables

Loans and receivables are recognised initially at cost which represents fair value.

After initial recognition, financial assets are measured at amortised cost, using the

effective interest method less an allowance for impairment.

They are included in current assets, except for maturities greater than 12 months,

which are classified as non-current assets.

1.8.2 Financial liabilities

A financial liability is a contractual obligation to deliver cash or another financial

asset to another entity. The financial liabilities of the Entity are trade and other

payables as reflected on the face of the statement of financial position and the

notes thereto.

There are two main categories of financial liabilities, the classification based on how

they are measured. Financial liabilities may be measured at:

Fair value through surplus or deficit; or

Amortised cost

Financial liabilities that are measured at fair value through surplus or deficit are

stated at fair value, with any resulted gain or loss recognised in the statement of

financial performance. Any other financial liability should be classified as financial

liabilities that are not measured at fair value through surplus or deficit and are initially

measured at fair value, net of transaction costs.

Other financial liabilities are subsequently measured at amortised cost using the

effective interest method, with interest expense recognised on an effective yield

basis.





53

1.9 PROPERTY, PLANT AND EQUIPMENT

1.9.1 Recognition and measurement

All items of plant and equipment are stated at historical cost less accumulated

depreciation and accumulated impairment losses. Items of plant and equipment

acquired at no or a nominal cost are initially recognised at fair value at the date of

acquisition and are subsequently carried at the initial determined fair value less

accumulated depreciation and impairment losses. When parts of an item of plant

and equipment have different useful lives, they are accounted for as separate items

(major components) of plant and equipment.

The cost of an item of plant and equipment comprises its purchase price, including

import duties and non-refundable purchase taxes, and any directly attributable

costs incurred in the acquisition, establishment and installation of such assets so as to

bring them to a working condition for their intended use.

This excludes assets funded from government grants. The cost price of assets funded

from government grants are reduced by the government grant relating to that asset.

1.9.2 Subsequent costs

Subsequent costs are included in the asset’s carrying amount or recognised as a

separate asset, as appropriate, only when it is probable that future economic

benefits associated with the item will flow to the entity and the cost of the item can

be measured reliably. The carrying amount of the replaced part is derecognised. All

other repairs and maintenance costs are charged to the statement of financial

performance during the financial year in which they are incurred.

Each part of an item of plant and equipment with a cost that is significant in relation

to the total cost of the item shall be depreciated separately.





54

1.9.3 Depreciation

Depreciation is recognised in surplus or deficit on a straight-line basis over the estimated useful life

of each part of an item of plant and equipment at the following rates:

Depreciation rates used are: Per annum

Computers and computer software 33.3%

Vehicles 20%

Equipment 25%

Depreciation begins when an asset is available for use and ceases at the earlier of

the date that the asset is derecognised or classified as held for sale in accordance

with GRAP 100.

Where the carrying amount of an asset is greater than its estimated recoverable

amount, it is written down immediately to its recoverable amount.

1.9.4 Asset useful lives and residual values

Plant and equipment is depreciated over its useful life taking into account residual

values where appropriate. The actual useful lives of the assets and residual values

are assessed annually and may vary depending on a number of factors. In re-

assessing asset useful lives, factors such as technological innovation, product life

cycles and maintenance programmes are taken into account. Residual value

assessments consider issues such as future market conditions, the remaining life of the

asset and projected disposal values.





55



1.9.5 De-recognition

An item of plant and equipment is derecognised on disposal or when no future

economic benefits or service potential are expected from its continued use or

disposal. The carrying amounts of assets are written off on disposal (calculated as the

difference between the net disposal proceeds and the carrying amount of the

asset) is included in the statement of financial performance in the year the asset is

derecognised.)

1.10 IMPAIRMENT OF ASSETS

The assets are considered for impairment if there is a reason to believe that

impairment may be necessary. An impairment loss is recognised for the amount by

which the asset’s carrying amount exceeds its recoverable amount. The recoverable

amount is the higher of an asset’s fair value less costs to sell and value in use. For the

purpose of assessing impairment, assets are grouped at the lowest levels for which

there are separately identifiable cash flows (‘cash-generating units’). Assets that

have been identified as being impaired are reviewed at each reporting date.

1.11 CRITICAL ACCOUNTING ESTIMATES AND JUDGEMENTS

The Entity makes estimates and assumptions concerning the future. The resulting

accounting estimates will, by definition, seldom equal the related actual results.

Estimates and judgements are continually evaluated and are based on historical

experience and other factors, including expectations of future events that are

believed to be reasonable under the circumstances. The estimates and assumptions

that have a significant risk of causing a material adjustment to the carrying amounts

of assets and liabilities within the next financial year are discussed below.

1.11.1 Provision for impairment of receivables

An estimate for the impairment of receivables is made when collection of the full

amount is no longer probable. The provision for impairment debt shall be calculated

on trade receivables only. The total impairment provision shall be calculated either

by individual debtor or at least per risk category.



56



Figures in Rand 2015

R’000

2014

R’000

1.12 VAT & POSSIBLE EXEMPTIONS

The entity is exempt from VAT registration. However, if any funding is received that

requires the entity to register as a VAT Vendor, such application will be lodged.

2. CASH AND CASH EQUIVALENTS

Cash and cash equivalents consist of:

Bank balance 560

689

Short-term deposits 4,095 4,239

4,655 4,928

Credit quality of cash at bank and short term deposits, excluding cash on hand

Cash and cash equivalents comprise cash and short-term, highly liquid investments

that are held with registered banking institutions with maturities of three months or

less and that are subject to significant interest rate risk. The carrying amount of these

assets approximates to their fair value.

3. RECEIVABLES FROM EXCHANGE TRANSACTIONS

Trade and other receivables

Accrued interest

-

4

4

9

4 13

Trade and other receivables are classified as loans and other receivables. The fair

value of trade and other receivables transactions approximate their fair value.

4. PAYABLES FROM EXCHANGE TRANSACTIONS

Trade payables 307 116

Income received in advance 177 428

484 544

Trade and other payables are classified as a financial liability. The fair value of trade

and other payables transactions approximate their fair value.



57




R’000

2014

R’000

5. REVENUE

Revenue from Non-exchange transactions

Transfers and Subsidies received 363 250

363 250

Revenue from Exchange transactions

Interest income 281 248

Fees from facilities 1,749 1,871

Other operating income 4 36

2,034 2,155

2,397

2,405

6. Audit fees

External Audit 188 203

188

203

7. Cash generated (used in) operations

Deficit before taxation (222) (268)



58




R’000

2014

R’000

Adjustment for:

Interest received (281) (248)

Changes in working capital:

Trade and other receivables 9 36

Trade and other payables (60) 25

(554) (455)

8. Members fees

Commission members

Boezak WA 12 9

Dani LC 9 9

Du Preez 1 4

Le Fleur A 6 5

Mostert J 2 4

Ngeyi WM - 2

Smith MM - 7

Thamm M - 4

Visman RN 6 3

Wilson LM 3 7

Witbooi JC 7 5

46 59



59




R’000

2014

R’000

9. Administrative expenses

Bank charges 6 6

Entertainment 23 72

Printing, stationery and publications 46 60

75 138

10. Transfers and subsidies

Cultural Councils 150 210

150 210

11. Other operating expenses

Advertising 32 2

Consulting, contractors & specialised services - 55

Courier and delivery services 1 2

Donations (Assets) 51 49

Equipment less than R5 000¹ 51 5

Maintenance, repairs & running costs 210 362

Property expenses² 1,518 1,252

Seminars and symposiums - 12

Staff training - 9

Stores / Consumables 180 164

Subscriptions 9 -



60




R’000

2014

R’000

11. Other operating expenses cont’

Travel & subsistence 94 147

Uniforms and protective clothing 14 4

2,160 2,063

¹Crockery, cutlery and mattresses were replaced.

²Certain facilities were retiled, carpeted and painted.

To ensure effective asset management, this function is centralised within the

Department. For the year under review, as compared to the previous year, assets

were transferred to the Department of Cultural Affairs and Sport. Grap 17, Property,

plant and equipment (derecognition of assets) was applied to account for the

effect of the donation at carrying value as at 31 March 2015. The effect of the

donated assets is included in the deficit.

12. Property plant and equipment

Plant and Equipment

Additions 51

Disposal of Assets (51)

Carrying Value - -



61



13. Related parties

Relationships

Primary funder Department of Cultural Affairs and Sport

Strategic partner Heritage Western Cape

Strategic partner Western Cape Language Committee

Nature of relationship

Officials of the Department of Cultural Affairs and Sport in the Western Cape fulfill the

executive and administrative functions associated with the Western Cape Cultural

Commission.

The Entity occupies the accommodation of the Department of Cultural Affairs and

Sport and has access to the use of their assets including the security services

provided by the Department of Community Safety.

Related party balances

Related party transactions:

Income received from related parties 2015 2014

Department of Cultural Affairs and Sport 363 250

14. Risk Management

Market risk

The entity’s activities expose it to a variety of financial risks: market risk (fair value

interest rate risk, cash flow interest rate risk), credit risk and liquidity risk.

The entity is not exposed to market risk, due to it being required to settle creditors

within 30 days of receiving an invoice as required by the treasury regulations and the

PFMA.



62



Liquidity risk

Liquidity risk is the risk that the entity will not be able to meet its financial obligations

as they fall due. In terms of its borrowing requirements, the entity ensures that

adequate funds are available to meet its expected and unexpected financial

commitments. All outstanding Accounts payable balances are due within 30 days of

the reporting date.

Sensitivity analysis

At 31 March 2015, if the interest rates on variable rate financial instruments had been

1% higher/lower with all other variables held constant, post tax surplus for the year

would have been R46, 793 higher/lower.

Interest rate risk

The entity’s risk profile consists of fixed and floating rate loans and bank balances

which exposes the entity to fair value interest rate risk and cash flow interest rate risk

and can be summarized as follows:

Financial Assets

Trade and other receivables are at a fixed rate of interest. Management manages

interest rate risk by negotiating beneficial rates on floating rate loans and where

possible using fixed rate loans. Management also has a policy balancing the interest

on asset loans with the interest payable on liabilities.

Cash flow interest rate risk

Financial Current Due Due Due Due Total

Instrument 1-30 days 31-60

days

61- 90 days 91+

days

2015 Trade and other

receivables – normal

credit terms

4 - - - - 4

Provision for bad debts - - - - - -

Net amount 4 - - - - 4

Past due but not provided

for

- - - - - -



63




R’000

2014

R’000

2014 Trade and other

receivables – normal

credit terms

13 - - - - 13

Provision for bad debts - - - - - -

Net amount 13 - - - - 13

Past due but not

provided for - - - - - -

Financial Instrument Current Due in

less

than

Due in

one to

Due in

two to

Due in

three

to

Due

after

one

year

two

years

three

years

four

years

four

years

Cash in current

Banking institutions -

4,654 - - - -

Trade and other

Payables – extended

Credit terms

- (484)

- - - -

Net amount

4,170

Past due but not

provided for - - - - - -



64

Credit risk

Credit risk refers to the risk that the counterparty will default on its contractual

obligations resulting in financial loss to the entity. The entity has adopted a policy of

only dealing with creditworthy parties.

Credit risk consists mainly of cash deposits, cash equivalents, derivative financial

instruments and trade debtors. The entity only deposits cash with major banks with

high quality credit standing and limits exposure to any one counter-party.

No credit limits were exceeded during the reporting year, and management does

not expect any losses from non-performance by these counterparties.

Maximum exposure to Credit Risk

The entity’s exposure to credit risk with regards to loans and receivables is limited to

the amounts on the balance sheet.


for year ended 31 March 2015

INgxelo yoNyaka yoNyakamali ka2014/15

IKhomishini yeNkcubeko yeNtshona Koloni

2

Isiqulatho

ICANDELO A: INKCAZELO NGOKUBANZI ……… ......................................................................................... 4

1. INGCACISO NGOKUBANZI NGAMAQUMRHU OLUNTU ..………………………….………………….......5

2. ULUHLU LWEZIFINYEZO/ IZISHUNQULELO …….. ........................................................................................... 6

3. IMBULAMBETHE KASIHLALO ........................................................................................................................... 7

4. ISISHWANKATHELO SEGOSA ELIYINTLOKO ELILAWULAYO ........................................................................ 8

5. Inkcazo yoxanduva nokuqinisekisa ukuchaneka kwengxelo ................................................................ 9

6. ISISHWANKATHELO SEQHINGA .................................................................................................................. 10

6.1. Umbono………. ............................................................................................................................. 10

6.2. Umnqophiso .................................................................................................................................. 10

6.3. Iimpawu zentsulungeko .............................................................................................................. 10

7. Izigunyaziso zomthetho nezinye ................................................................................................................ 10

8. UBUME BEQUMRHU ...................................................................................................................................... 13

ICANDELO B: INKCAZELO NGENDLELA YOKWENZA .................................................................................. 14

1. INGXELO YOMPHICOTHI-ZINCWADI: IINJONGO EZISEKWE KWANGAPHAMBILI .............................. 15

2. UHLAHLELO LOBUME .................................................................................................................................... 15

2.1. Imeko-bume yonikezelo lweenkonzo ...................................................................................... 15

2.2. Imeko yokusebenza kweQumrhu ............................................................................................. 16

2.3. Uphuhliso lwemigaqo-nkqubo engundoqo nonguqu ezisemthethweni ......................... 16

2.4. Iinjongo zeqhinga ezijolise kwiziphumo .................................................................................... 16

3. INGCACISO YENDLELA YOKUSEBENZA NGOKWENKQUBO/ UMSEBENZI/ INJONGO ....................... 18

4. Ukuqokelelwa kwengeniso-mali ............................................................................................................... 20

4.1. Utyalo-mali .................................................................................................................................... 20

ICANDELO C: ULAWULO ............................................................................................................................. 21

1. INTSHAYELELO .............................................................................................................................................. 22

2. IIKOMITI ZESEBE .............................................................................................................................................. 22

3. ULAWULO OLUGUNYAZISIWEYO ............................................................................................................... 22

4. IKHOMISHINI / IBHODI .................................................................................................................................. 22

5. ULAWULO LOMNGCIPHEKO ...................................................................................................................... 29

6. ICANDELO LOLAWULO LWANGAPHAKATHI ............................................................................................ 29

7. UPHICOTHO-ZINCWADI LWANGAPHAKATHI NEEKOMITI ZOPHICOTHO-ZINCWADI ......................... 29

8. UTHOTYELO LWEMITHETHO NEMIMISELO ................................................................................................. 30

9. UBUQHETSEBA NORHWAPHILIZO .............................................................................................................. 31

10. UKUNCITSHISWA KONGQUZULWANO LOMDLA ..................................................................................... 32

11. UMGAQO WOKUZIPHATHA ....................................................................................................................... 32

12. IMIBA YOKHUSELEKO LWEZEMPILO NEMIBA YOKUSINGQONGILEYO ................................................. 32



3

13. INKAMPANI /UNOBHALA WEBHODI ......................................................................................................... 32

14. UXANDUVA LOLUNTU................................................................................................................................... 32

15. INGXELO YEKOMITI YOPHICOTHO-ZINCWADI ........................................................................................ 33

ICANDELO D: ULAWULO LWEZABASEBENZI ............................................................................................... 33

1. INTSHAYELELO .............................................................................................................................................. 36

ICANDELO E: IINKCUKACHA ZEZIMALI………………………………………………………………….……..37

1. INGXELO YOMPHICOTHI-ZIMALI WANGAPHANDLE .............................................................................. 38

2. IINKCAZELO ZEZIMALI ZONYAKA …………………………………………………………….....………….. 41

3. INKCAZELO YOBUME BEZIMALI …………………………………………………………………………… 41

4. INGXELO Y OKUSETYENZISWA KWEMALI …...………………………………..……………………………..42

5. INKCAZO YOKUTSHINTSHILEYO KWII-ASETHI ……………………………………………………………… 43

6. INKCAZO NGENGENISO-MALI ……………………………………………………………………………… 44

7. INKCAZO-MALI YOTHELEKISO LWEZIXA-NEZIHLAHLO-LWABIWO-MALI NEYONA MALI IKHOYO

LWABIWO MALI NESIXA ESICHANEKILEYO ……………………………………………..………………… 45

8. UKULUNGELELANISA ISIXA ESICHANEKILEYO NGENDLELA YOKUTHELEKISA ISIXA ESICHANEKILEYO

………………………………………………………………………………………………………………. 45

9. AMANQAKU NGENKCAZO -MALI ZONYAKA ..…………………………………………………………… 46



4

ICANDELO A: INGCACISO NGOKUBANZI



5

1. INGCACISO NGOKUBANZI NGEQUMRHU LOLUNTU

IGAMA ELIBHALISIWEYO: IKhomishIni yeNkcubeko yaseNtshona Koloni

INOMBOLO YOBHALISO (UKUBA IKHONA): Ayikho

IDILESI : 3rd Floor, Protea Assurance Building

Greenmarket Square

CAPE TOWN, 8001

IDILESI YEPOSI: Private Bag X9067

CAPE TOWN

8001

INOMBOLO YOMNXEBA/ ZOMNXEBA: 021 483 9717

INOMBOLO YEFEKSI: 021 483 9711

IDILESI YE-IMEYILE: [email protected]

IDILESI YEWEBHU: www.westerncape.gov.za

ABAPHICOTHI-ZINCWADI BANGAPHANDLE: UMphicothi-zimali Jikelele woMzantsi Afrika

OONOBHANKA: Nedbank

INKAMPANI/ UNOBHALA WEBHODI: Clement Williams




6

2. ULUHLU LWEZIFINYEZO/IZISHUNQULELO

AGSA UMphicothi-zincwadi Jikelele woMzantsi Afrika

MEC ILungu leBhunga eLilawulayo

BBBEE UXhotyis lwezoQoqosho lwaBamnyama oluNatyisiweyo

CEO iGosa eliLawulayo eliyiNtloko

CFO iGosa leziMali eliyiNtloko

PFMA uMthetho wezoLawulo lweziMali zoLuntu

TR iMimiselo yoLondolozo-mali

MTEF iSigaba esiPhakathi esiza kusetyenziselwa ukuchitha imali

SMME Amashishini aphakathi amancinci namancinci

SCM uLawulo lweeNtengo

WCCC iKhomishini yeNkcubeko yeNtshona Koloni

DCAS iSebe leMicimbi yeNkcubeko neMidlalo

WCCCA UMthetho iWestern Cape Cultural Commission and Cultural Councils

Act

PAA UMthetho iPublic Audit Act

FMPPI Isikhokelo sokulawula iinkcukacha zokusebenza kwenkqubo



7

3. IMBULAMBETHE KASIHLALO

Oyena ndoqo womsebenzi weKhomishIni yeNkcubeko yeNtshona

Koloni kukugcina, ukukhuthaza nokuphuhlisa inkcubeko kuzo zonke

Iinkalo zayo. Ngeli lixa zinokwenzeka iindlela zokudityaniswa kwenkonzo

ezixakileyo phakathi kwezinto ezahlukileyo ukwakha isizwe, eyona nto

sijonge kuyo isezizinto ezingqamene neNtshona Koloni, ukutsho oko

inkcubeko engaqhelekanga ngokwembonakalo yomhlaba.

IKhomishini yeNkcubeko yaseNtshona Koloni iwenza kakuhle eyenza

uphando nehlalutyayo ijonge ukuhlalutya okusingqongileyo nefuthe

lako,ngeli xesha iiKomiti zeBhunga leNkcubeko zijonge kumabhunga

enkcubeko abhalisiweyo. IKomiti yeZibonelelo ijongana nokulungiswa kwezixhobo zenkcubeko

okuqhubekayo.

Unyaka-mali lo ube nengxaki yokusweleka kukasihlalo weKhomishini yeNkcubeko yeNtshona

Koloni. IKhomishini iqinisekisile ukuba lo mbono wenzeka kakuhle kwaye umyalelo osemthethweni

weKhomishini yeNkcubeko yaseNtshona Koloni ulandelwa ngempumelelo. Ukongeza, amalungu

eKhomishini ayeka umsebenzi ngenxa yezibophelelo zomsebenzi.

Ubudlelwane obuhle babenziwe baze bajongwa kakuhle ngeenkcubeko zasekuhlaleni. Iqhinga

kubudlelwane namabhunga ezenkcubeko nokuzibandakanya neKhomishini yaMalungelo

eNkcubeko, eNkolo nawoLwimi aququzelelwa ukuze ukuqinisa kuqiniswe ubudlelwane .

Ngalo nyaka mali uphantsi kohlolo, iimvavanyo rhoqo zenziwa kwimithombo yenkcubeko

ezisixhenxe. Ingeniso-mali nohlolo lomgaqo-nkqubo osetyenziswayo waqala kwaze

kwalungelelaniswa irhafu yemithombo.

Inkolelo ‘yobushushu benkcubeko’ ivunyiwe yaze yaphunyezwa ngokwesibophelelo esityikitywe

ziinkokheli zemveli, iinkokheli neeforam ezathi zaqalwa ukuxhasa iintsuku ezi-16 kuchaswa

impatho- gadalala kubantwana nakumakhosikazi. IKhomishini ixhase amabhunga

amathandathu enkcubeko ukuba enze iinkqubo zawo kakuhle. Amanye amalungu eKhomishini

ayeyile kwezi nkqubo.

Ixesha laleKhomishini lifikelele esiphelweni kodwa isiseko esomeleleyo sakhiwe ukuze ikwazi

ukungena iKhomishini yeNkcubeko yaseNtshona Koloni ikhona imigaqo-nkqubo ehlaziyiweyo.

Sibe nenyhweba yokusebenza nabaphathiswa ababini ababe neendlela zokukhokhela zabo

ezizodwa baze basikhokhela ngobuchule. Umbulelo ongazenzisiyo kuwo wonke umsebenzi

weSebe nakwiziPhatha- mandla zonke ezenze igalelo elikhulu ukuqhubela phambili iinjongo

zeKhomishini yeNkcubeko yaseNtshona Koloni.

Ibe liwonga kum ukuba yinxalenye yamashishini azimeleyo kule minyaka mithathu idlulileyo.


uSihlalo: iKhomishini yeNkcubeko yaseNtshona Koloni

29 kuCanzibe 2015

Gq. Willem Andreas Boezak



8

4. ISISHWANKATHELO ESIFUTSHANE SEGOSA ELIYINTLOKO ELILAWULAYO

IKhomishini yeNkcubeko yaseNtshona Koloni ikuluhlu loMthetho woLawulo

lwezeMali yoLuntu, uMthetho 1 wonyaka ka-199 njengoludwe lwenkqubo

lwesithathu lwamashishini azimeleyo karhulumente kwaye isebenza kwimida

yeKhomishini yeNkcubeko yaseNtshona Koloni noMthetho wamaBhunga

eNkcubeko kuphela, uMthetho 14 wonyaka ka-1998.

Uxanduva lokuqala lweKhomishini yeNkcubeko yaseNtshona Koloni

kukuphucula owona myalelo usemthethweni womsebenzi wobugcisa

nenkcubeko leSebe leMicimbi yeNkcubeko neMidlalo. Ubudlelwane

bentsebenziswano ngokunikezela ngeenkonzo bukhona phakathi

kweKhomishini yeNkcubeko yaseNtshona Koloni neSebe leMicimbi yeNkcubeko

neMidlalo.

IKhomishini yeNkcubeko yaseNtshona Koloni igcine uphicotho zincwadi

olungafanelekekanga iminyaka emine ilandelelana kwaye ndicela ukuvakalisa umbulelo wam

kumalungu eKhomishini nabasebenzi ngenkxaso yabo engagungqiyo nemizamo ebenegalelo

kwesi siphumo.

Isixa semali esiyi R363 000 yayisuka kwingxowa –mali yeSebe leMicimbi yeNkcubeko neMidlalo

isiya kwiKhomishini yeNkcubeko yaseNtshona Koloni ukuze zikwazi ukwenza kakuhle umyalelo

wazo osemthethweni. Ukongeza, isixa esisisi-R1 749 000 safunyanwa ngokusebenzisa izixhobo.

Ngonyaka ophantsi kohlolo kwenziwa ububhetele obubheke phaya kwixabiso lobuhle lezixhobo

ukwenzela abasebenzisi inzolo nendawo ekhuselekileyo. Ngeli xesha yonke imizamo isenziwa

ukuqinisekisa ukuba abasebenzisi bakhuselekile, iKhomishini yayijongene nokunyuka kokuqhekeza

kwimithombo. Amanyathelo okhuseleko aphuculwa kwaze kwaqeshwa oonogada bokhuseleko

ababonakalayo ukuncedisa.

Icandelo le-ICT likwiphulo lokujonga ukuba ingasebenza na inkqubo eza kusetyenziswa apho

umntu ebhalisa phambi kwexesha kwaye iza kuphuculwa ngokwesicwangciso.

IKhomishini yeNkcubeko yaseNtshona Koloni iwaxhasile amabhunga enkcubeko ngemali

nangolawulo. Amabhunga amathandathu enkcubeko enze izicelo zokuxhaswa ngemali kwaye

ancedwa ukuze akwazi ukwenza iinkqubo zawo zenkcubeko kakuhle.

UMthetho uyachaza ukuba iKhomishini yeNkcubeko yaseNtshona Koloni mayigcine konke

okungocwangciso-mali kubhalwe phantsi cacileyo, imali engenileyo nenkcitho, okubandakanya

imali, zonke iimpahla zexabiso namatyala. Amashishini azimeleyo karhulumente ayahambelana

nenkqubo yokufumana abanikezeli nkonzo bakarhulumente esetyenziswayo. Iifomu zokubhalisa

zikhutshwa rhoqo kubanikezeli nkonzo kwiingingqi ezisemaphandleni ukubhalisa kuvimba

weenkcukacha yesebe. IKhomishini yeNkcubeko yaseNtshona Koloni ijonge ukuphucula indlela

yokwenza nomthamo wamabhunga enkcubeko ukugcina imithombo nokucebisa kungenelelo

ukuxhobisa abantu basekuhlaleni.

Ixesha lale Khomishini ikhoyo liphele ngomhla we-15 kuTshazimpuziKuTshazimpuzi 2015 kwaye

nenkqubo yokuchonga amalungu amatsha sele iqalile.

_________________

Jane Moleleki

iGosa elinoxanduva

IKhomishini yeNkcubeko yaseNtshona Koloni

29 kuCanzibe 2015

Jane Moleleki

iGosa elinoxanduva



9

5. INKCAZO YOXANDUVA NOKUQINISEKISA UKUCHANEKA KWENGXELO YONYAKA

Ngolwam ulwazi nenkolelo ndiyakuqinisekisa oku kulandelayo:

Yonke ingcaciso nezixa mali ezichaziweyo kule ngxelo yonyaka ziyafana neNkcazo

yeZemali Yonyaka eziphicothwe nguMphicothi zincwadi Jikelele.

Le Ngxelo Yonyaka iphelele, icacile kwaye akukho nto ishiyiweyo kuyo.

Le Ngxelo Yonyaka ilungiswe ngokwe zikhokhelo ezikhutshwe nguNondyebo weSizwe.

Iinkcazo Zemali zoNyaka (Isigaba E) zilungiswe ngokoMthetho woLawulo lweZemali

yoLuntu womnyaka ka-1999 ( uMthetho 1 ka-1999) icandelo 55(1)(d) necandelo 28.2

esetyenziswa ngokwemigangatho yoMthetho kaNondyebo weSizwe kumashishini

azimeleyo woluntu.

USomagunya wocwangciso-mali unoxanduva lokulungisa iiNkcazo zeMali zoNyaka

nezigqibo ezenziwe kule ngcaciso.

USomagunya wocwangciso-mali unoxanduva lokuseka, azalisekise inkqubo The

Ayolawulo lwangaphakathi esele yenziwe ukulungiselela ukubonelela ngengqiniseko

ebonisa ubulungisa nentembeko yengcaciso yokwenza, ingcaciso ngabasebenzi

neeNkcazo zeMali zoNyaka.

Abaphicothi zincwadi bangaphandle babandakanywa ukuze babenoluvo

oluzimeleyo ngeeNkcazo Zemali zoNyaka.

Kolwethu uluvo, ingxelo yonyaka ibonisa ngokungenamkhathe indlela ekusetyenzwa

ngayo, ingcaciso ngendlela yokwenza, ingcaciso ngabasebenzi nemicimbi yezemali

yamashishini azimeleyo oluntu kunyaka mali ophele ngomhla wama-31 kweyoKwindla 2015.

Ozithobileyo

Jane Moleleki

iGosa elinoxanduva: Khomishini yeNkcubeko yaseNtshona Koloni

29 kuCanzibe 2015

Gqr. Willem Andreas Boezak

uSihlalo: Khomishini yeNkcubeko yaseNtshona Koloni

29 kuCanzibe 2015



10

6. ISISHWANKATHELO SEQHINGA

6.1. Umbono

Ukwenza igalelo ngokufezekileyo kuhlumo nophuhliso lwenkcubeko kwindawo

ezahlukeneyo kwiNtshona Koloni emanyeneyo.

6.2. Umnqophiso

Ukugcina, ukukhuthaza nokuphuhlisa inkcubeko eNtshona Koloni ngezi zinto zilandelayo:

ukubhalisa nokucinywa kwamabhunga enkcubeko;

isibonelelo soncedo lwezemali ukuze kubhaliswe amabhunga enkcubeko;

ulawulo, uphuhliso nolondolozo lwempahla ekunokuhanjwa nayo nekuhanjwayo

nayo lubekwe phantsi kweliso nguMphathiswa wePhondo;

ukwenza eminye imisebenzi oyinikwe nguMphathiswa wePhondo

nokucebisa uMphathiswa wePhondo ngoumgaqo-nkqubo.

6.3. Iimpawu zentsulungeko

Ubulungisa; Uxanduva; Isakhono sokukwazi ukwenza kakuhle; Ukukwazi ukuphendula;

Nokukhathalo.

7. IZIGUNYAZISO ZOMTHETHO NEZINYE

IKhomishini yeNkcubeko yaseNtshona Koloni yasekwa yiKhomishini yeNkcubeko yaseNtshona

Koloni noMthetho wamaBhunga eNkcubeko ka-1998 (uMthetho14 ka-1998). IKhomishini

yeNkcubeko yaseNtshona Koloni yabhalwa kuluhlu njengoLudwe lweNkqubo yesi-5, isigaba C

kumashishini azimeleyo woluntu ngomhla woku-1 kweyeSilimela 2001 phantsi koMthetho

woLawulo lweziMali zoLuntu ka-1999 (uMthetho 1 ka-1999.)



11

7.1 Izigunyaziso zoMgaqo-siseko

UMgaqo-siseko woMzantsi Afrika ka-1996

Icandelo 30: Ulwimi

nenkcubeko

IKhomishini yeNkcubeko yaseNtshona Koloni iququzelela amathuba ukwenzela

abantu baseNtshona Koloni baxhamle amalungelo abo enkcubeko bathethe

neelwimi zabo beyenza le nto ngeenkqubo neeprojekthi iKhomishini enikezela ngazo

nezixhasayo.

Icandelo 31: INkcubeko, iNkolo

noLwimi loLuntu

IKhomishini yeNkcubeko yaseNtshona Koloni kunyanzelekile ukuba iqinisekise iinkqubo

zayo neeprojekthi, ihlonipha iyantlukwano ngokwenkcubeko kubantu baseNtshona

Koloni.

Icandelo 41: Imithetho-siseko

karhulumente

wentsebenziswano

nobudlelwaneboorhulumente

IKhomishini yeNkcubeko yaseNtshona Koloni isebenzisana nazo zonke izinto

zikarhulumente ekwenzeni kakuhle umyalelo osemthethweni wayo.

IShedyuli 4: Imisebenzi

esebenzayo yemvumelwano

yeWonga eliseMthethweni

yeSizwe nePhondo

Imiba yenkcubeko:

IKhomishini yeNkcubeko yaseNtshona Koloni iyasebenzisana neSebe leMicimbi

yeNKcubeko neMidlalo likazwelonke uze unxulumanise amalungu karhulumente

ngokubhekisele kwimiba ehambelanayo yobugcisa, inkcubeko namafa.

Icandelo 195: Iimpawu

zentsulungeko neenqobo

ezilawula ulawulo

lukarhulumente

Amagosa eSebe leMicimbi yeNkcubeko neMidlalo anyanzelekile abambelele

ekulungiseleleni icandelo 195, elibonelela ngengcaciso yeempawu ezisulungekileyo

zedemokhrasi nemigaqo-siseko elawula ulawulo loluntu. Icandelo 195(1) (b) lifuna

kukhuthazwe ngempumelele uqoqosho nokusetyenziswa ngempumelelo

kwemithombo. Le nto ithetha ukuba iinkqubo ezenziwe kwicandelo likarhulumente

kufuneka zithobe ukuxhamla okukumgangatho ophezulu ubenakho ukufikeleleka

nangayiphi na indlela ube kwixabiso eliphantsi.

UMgaqo-siseko weNtshona Koloni ka-1977 (uMthetho 1 ka-1998)

Icandelo 70 Umthetho wePhondo kunyanzelekile ubonelele ngengxowa-mali efanelekileyo

ngemithombo kaRhulumente waseNtshona Koloni efumanekayo yebhunga

lenkcubeko okanye amabhunga ukwenzela abantu ekuhlaleni okanye uluntu

kwiphondo ababelana ngenkcubeko efanayo nelifa lolwimi.

Ukubhaliswa nokuxhaswa kwamabhunga enkcubeko:

IKhomishini yeNkcubeko yaseNtshona Koloni inikwe umsebenzi wokubhalisa

nokuxhasa ukubhalisa amabhunga enkcubeko. ISebe leMicimbi yeNkcubeko

neMidlalo inengqwalsela yeKhomishini yeNkcubeko yaseNtshona Koloni kwaye

ibonelele iKhomishini ngenkxaso kulawulo nakwezemali.

7.2 Umyalelo osemthethweni ngomthetho

Umthetho Isalathiso Uxanduva olungundoqo lweKhomishini yeNkcubeko

yaseNtshona Koloni

IKhomishini

yeNkcubeko

yaseNtshona

Koloni

namaBhunga

eNkcubeko

uMthetho, 1998

UMthetho14

ka-1998

Iinjongo ze Khomishini yeNkcubeko yaseNtshona Koloni kukugcina,

ukukhuthaza nokuphuhlisa inkcubeko eNtshona Koloni ngokomgaqo-nkqubo

oqinisekiswe liLungu leBhunga loLawulo [ilungu lephondo member of the )

iKomiti yoLawulo – umphathiswa wephondo]. Umyalelo osemthethweni

weKhomishini yeNkcubeko yaseNtshona Koloni kukucebisa ngokugcinwa,

ukukhuthazwa nophuhliso lobugcisa nenkcubeko eNtshona Koloni.

UMthetho

woLawulo

lweziMali, 1999

UMthetho 1 ka-

1999

Icandelo

55(1)(d)

IKhomishini yeNkcubeko yaseNtshona Koloni ingenisa ngekota ingxelo

yonyaka ngezinto ezenzileyo, yanikezela ngazo nenkcazo yezemali

ephicothiweyo esekelwe kwinjongo yobugcisa ngonyaka mali ngamnye.



12

7.3 Izigunyaziso zomgaqo-nkqubo

Utyalo lweSicwangciso-nkqubo somgaqo-nkqubo neziKhokelo zinika iKhomishini yeNkcubeko

yaseNtshona Koloni isakhelo sotyalo olwanelisayo oluxhasa inkqubo yokulawula imali

ngempumelelo. Eminye imigaqo-nkqubo ekhokela indlela ekwenziwa ngayo ichazwe apha

ngezantsi.

Imigaqo-nkqubo Inkcazelo

Indlela yokuziphatha

kwamalungu eKhomishini

yeNkcubeko yaseNtshona

Koloni

Ukukhuthaza umzekelo wokuziphatha ukuze ubonise intembeko kwiKhomishini

yeNkcubeko yaseNtshona Koloni.T.

Ukubhaliswa nokucinywa

koMgaqo-Nkqubo

wamaBhunga eNkcubeko

Ukunika ifuthe kumthetho-siseko wokuhlonipha, ukukokosa, ukuqinisekisa ukuba

umthetho-siseko oneempawu ezisulungekileyo uyagcinwa kwaye kukhuselwe

iyantlukwano yenkcubeko eNtshona Koloni nakuMzantsi Afrika uphela.

Umgaqo-nkqubo wengeniso-

mali noSetyenziso

Umgaqo-nkqubo ovumela iGosa eliNika iNgxelo yezimali zamaQumrhu karhulumente

ukuba alawule ingeniso-mali ngempumelelo ngokhulisa nokuzalisekisa iinkqubo

ezifanelekileyo ukubonelela ukuchonga, ukuqokelela, ukubhala phantsi, ukuxolelanisa

nokukhusela ulwazi ngengeniso-mali.

Ukunikwa uxanduva

kweKhomishini yeNkcubeko

yaseNtshona Koloni

Ukunikwa uxanduva lwamagunya ligosa locwangciso-mali ngokwecandelo 44(1)

necandelo 44(2) loMthetho wokuLawula izimali zoLuntu iPublic Finance Management

Act, 1999.

Into eyenze isiCwangciso-

nkqubo

IGosa eliNika iNgxelo yezimali uvelisa aze avume isicwangciso-nkqubo semigangatho

eyamkelekileyo yezinto ekwenziwe ngazo nokubaluleka kokuhambelana kwamaGunya

oLawulo ngokucetyiswa ngabaphicothi zincwadi bangaphandle.

IsiCwangciso sokuKhusela

uRhwaphilizo

Lo mgaqo-nkqubo ubonelela ngeendlela zokuphendula xa usenza ingxelo,

uphengulula kwaye usiza nesisombululo kwiimeko zorhwaphilizo ezinegalelo

kwiKhomishini yeNkcubeko yaseNtshona Koloni.

ULawulo lwabantu

abanamatyala

Umgaqo-nkqubo ovumela iGosa eliNika iNgxelo yezimali ukulawula abantu

abanamatyala okusebenzisa imithombo yenkcubeko.

INtlawulo yamaLungu Umgaqo-nkqubo wokuhlawulwa kwamalungu eKhomishini yeNkcubeko yaseNtshona

Koloni abachongiweyo ukuba baye kwiinkomfa, iiprojekthi, iintlanganiso nocweyo

egameni leKhomishini yeNkcubeko yaseNtshona Koloni.



13

8. UBUME BEQUMRHU

UMPHATHSIWA WEMICIMBI

YENKCUBEKO NEMIDLALO

INTLOKO YESEBE

Mnu B Walters

IKHOMISHINI YENKCUBEKO

YASENTSHONA KOLONI

Mnu M Smith

(uswelekile)

–IGOSA ELINOXANDUVA

Nksz J Moleleki

USEKELA-MLAWULI

Nksz N Jeaven

UMNCEDISI-MLAWULI

Nksz L Jeptha

UNOBHALA WE-WCCC

Mnu C Williams

IKOMITI ELAWULAYO

Mnu W Boesak

IKOMITI YAMAZIKO

Mnu J Witbooi

IKOMITI YAMABHUNGA ENKCUBEKO

Mnu L Dani

IGOSA LEZIMALI ELIYINTLOKO

Nksz B Rutgers

IKOMITI YOPHANDO

NOHLAHLELO

Mnu R Visman

IGOSA LEZIMALI ELIYINTLOKO ELINIKA

INKXASO (AMAQUMRHU OLUNTU)

Mnu M Jonkers



14

ICANDELO B: INGCACISO NGENDLELA

YOKUSEBENZA



15

1. INGXELO YOMPHICOTHI-ZINCWADI: IINJONGO EZIMISELWE KWANGAPHAMBILI

UMphicothi-zincwadi Jikelele waseMzantsi Afrika khona ngoku ulandela iinkqubo ezifanelekileyo

zokuphicotha iincwadi ngengcaciso yendlela yokwenza ukubonelela isiqinisekiso esinengqondo

ngokwendlela yokugqibezela uphicotho zincwadi. Isishwankathelo ngophicotho zincwadi

ngendlela yokwenza echasene neenjongo zokugqiba ngokungekenzeki ifakwe kwingxelo

yabalawuli nezinto ezifunyenweyo zokwenza izinto ezixelwa phantsi kwesihloko seeNjongo

Zokugqiba Ngokungekenzeki kwezinye iimfuneko ezisemthethweni namacandelo alungisa

kakuhle ingxelo yomphicothi-zincwadi.

Jonga iphepha lama-37 eNgxelo yeNgxelo yoMphicothi-zincwadi epapashwe njengeSigaba E:

INgcaciso ngezimali.

2. UHLAHLELO LOBUME

2.1 Imeko-bume yonikezelo lweenkonzo

ISicwangciso soPhuhliso seSizwe siyatsho ukuba urhulumente kufuneka abaxhase ngezinto

ezibonakalyo abemi besizwe kubekho namaqithiqithana awafakelayo ngelokubakhuthaza.

Abemi kufuneka bakhuthazwe ukuba bazikhangelele amathuba okuziphuhlisa, bafunde,

bafumane amava namathuba ukuze basebenzisane nabanye abantu kwiindawo abahlala kuzo

ukuqhubela phambili uphuhliso, basombulule iingxaki baze babe yimilomo yabo bangakwazi

kuzithethela nababandezelekileyo. IKhomishini yeNkcubeko yaseNtshona Koloni iyaqhuba

nokuzibandakanya nenkcubeko yabantu ngentsebenziswano neentsuku zokurhabulisa abantu

kwiindawo ezizizibonelelo zikarhulumente. Nngale ndlela kuza kutsho kucace ukuba zithini na,

zingakanani na iimfuno zabantu ekuhlaleni,ze yandise nomhlaba wokusebenza kweKhomishini

yeNkcubeko yaseNtshona Koloni. Oku nangakumbi kubalulekile ekuboneleleni amaphandle.

Izibonelelo zezenkcubeko zikhuthaza ukuphuculwa kwentlalontle yabantu baze bavumele

abasebenzisi beenkonzo ukuba bazazi ukuba bangooban.

ISebe libonelela iKhomishini ngenkxaso efanelekileyo ukuqinisekisa ukuba iyawuzalisekisa

umyalelo ngokwasemthethweni yaye uyaqhuba ukucebisa uMphathiswa weSebe

ngokukhuthaza ezobugcisa nenkcubeko eNtshona Koloni. Uhlolo lwamaqumrhu oluntu

ephondweni onke lugqityiwe. Ubhaliso lwamabhunga enkcubeko amatsha obelumisiwe

luphindwe lwavulwa. Angama-24 amabhunga enkcubeko ngoku sithethayo abhalisiweyo

kuvimba weenkcukacha zeKhomishini yeNkcubeko yaseNtshona Koloni. Ngeli xesha beliphantsi

kohlolo iKhomishini yeNkcubeko yaseNtshona Koloni iye yabamba iiseshoni ezintathu

zothungelwano zamabhunga enkcubeko abhalisiweyo.

La mabhunga enkcubeko mathandathu alandelayo axhaswa ngezimali ukuze akwazi ukuxhasa

iiprojekthi zawo zenkcubeko:

Nomb. Amabhunga enkcubeko Isixa-mali

1 Ibhunga leNkcubeko laseCochoqua R30 000

2 Ibhunga leNkcubeko laseGouriqua R15 000

3 Ibhunga leNkcubeko leNkomfa kaZwelonke laseGriqua R30 000

4 Ibhunga leNkcubeko laseHessequa R19 760

5 Ibhunga leNkcubeko iNtsika Yamanyange R25 000

6 Ibhunga leNkcubeko iHouse of Nyahbinghi ePaarl R30 000

Iyonke R149 760

La maziko enkcubeko alandelayoalawulwa yiKhomishini yaye akwaphantsi kolondolozo lwayo:

iBien Donne Manor House neZiko lNkcubeko iGroot Drakenstein (eSimondium, ePaarl); iZiko

leNkcubeko i-Okkie Jooste (eStellenbosch); iZiko leNkcubeko iMelkbos nemelkbos Oppiesee



16

(eMelkbosstrand); iZiko leNkcubeko iSchoemanspoort (e-Oudtshoorn); neZiko leNkcubeko

iKoekenaap (eVredendal).

Itheyibhile engezantsi ibonisa amanani abantu abasebenzise izibonelelo ngaphezu kule minyaka

mibini idlulileyo:

Iziko lenkcubeko 2013/14 2014/15

IZiko lenkcubeko iGroot Drakenstein 5 618 4512

IZiko lenkcubeko iKoekenaap 625 586

IZiko leNkcubeko iMelkbos 4 169 3754

IZiko lenkcubeko iMelkbos Oppiesee 3 351 3619

IZiko lenkcubeko i-Okkie Jooste 9 535 8785

IZiko lenkcubeko iSchoemanspoort 2 261 1459

Ewonke 25 559 22715

2.2 Ubume beQumrhu

Ngokwecandelo 13 loMthetho iWestern Cape Cultural Commission and Cultural Councils Act,

1998, amagosa eSebe leMicimbi yeNkcubeko neMidlalo anikwe umsebenzi wolawulo lwe-

WCCC. I-ofisi yoomabhalana be-WCCC ikwicandelo leSebe lezobugcisa nenkcubeko. ISebe

leMicimbi yeNkcubeko neMidlalo lixhasa ngezimali ze lijongane nokwenza intlawulo nokuthenga

ezithengwayo . Indibano yeKhomishini yeNkcubeko yaseNtshona Koloni iba nye ngekota. Iikomiti

zeKhomishini yeNkcubeko yaseNtshona Koloni (isigqeba esilawulayo; eyoPhando noHlalutyo;

aMaziko neBhunga leNkcubeko) zenza iziphakamiso nezindululo emaziqwalaselwe yindibano

enkulu.

Ixesha lokusebenza leKhomishini yeNkcubeko yaseNtshona Koloni yiminyaka emithathu. Yaqala

ngamalungu ali-13 ngomhla we-15 kuTshazimpuziKuTshazimpuzi 2012 yaze yaphelelwa ngomhla

we-15 kuTshazimpuziKuTshazimpuzi 2015.

UGq. Willem Andreas Boezak (usekela-sihlalo weKhomishini yeNkcubeko yaseNtshona Koloni )

uthathe isikhundla sikasihlalo kude kuphele unyaka.

2.3 Uphuhliso lwemimgaqo-nkqubo engundoqo neenguqu ezisemthethweni

Imigaqo-nkqubo elandelayo ihlaziyiwe:

Uhlolo lobhaliso nokucinywa koMgaqo-nkqubo wamaBhunga eNkcubeko luqalile.

Ungeniso-mali noMgaqo-nkqubo wokusebenza uyahlolwa ngenxa yokufunwa ngabaxumi

bombutho abangekho kwimibutho yobugcisa nenkcubeko kodwa benyusa ingeniso-mali yethu.

2.4 Iinjongo zeqhinga ezijolise kwiziphumo

Inkuthazo, uphuhliso notshintsho lwemisebenzi yenkcubeko eNtshona Koloni:

kukhuthaza ukusetyenziswa kakhulu kwemithombo yenkcubeko ngo;

kukhuthaza ukusetyenziswa kwemithombo yenkcubeko ngamaqela amaninzi

ahlukeneyo ngenkcubeo;

ukukhuthaza ubushushu benkcubeko ngengxoxo namabhunga enkcubeko;

nokukhuthaza iinkqubo eziquka uluntu.

Injongo yoku-1 yokuziqhelanisa

nesiphumo sobugcisa

Isebenza ngokupheleleyo, ikhuselekile igcinwe kakuhle kwaye

ingumthombo wenkcubeko ofikelelekayo.

Injongo yenkcazo Ukuqinisekisa ukufikeleleka, ukugcinwa ngokufanayo nokusetyenziswa

ngokwahlukeneyo kwemithombo yenkcubeko.



17

Injongo yesi-2 yokuziqhelanisa

nesiphumo sobugcisa

Ukukhuthaza ingxoxo yoluntu nokukhuthaza ubushushu benkcubeko

phakathi kwamabhunga ahlukeneyo enkcubeko namaqela.

Injongo yenkcazo Ukukhuthaza imbeko nokubanombulelo kwiinkcubeko ezahlukeneyo

eNtshona Koloni.

Injongo yesi-3 yokuziqhelanisa

nesiphumo sobugcisa

Ukwenza kokusingqongileyo kube lula ukuquka uluntu ngeentlobo

ntlobo zemisebenzi.

Injongo yenkcazo Ukuqinisekisa inkuthazo, uphuhliso nokugcina ubugcisa nenkcubeko

eNtshona Koloni.

Izinto ebekuneka zifumaneke zifunyenwe kakuhle yiKhomishini yeNkcubeko yaseNtshona Koloni.



18

3. INGCACISO YENDLELA YOKUSEBENZA NGOKWENKQUBO/ UMSEBENZI/ INJONGO

Iinjongo zeKhomishini yekcubeko kukugcina, ukukhuthaza nokuphuhlisa inkcubeko eNtshona

Koloni ngokomgaqo-nkqubo omiselwe nguMphathiswa wePhondo. Ukuze izalisekise iinjongo zayo

iKhomishini yeNkcubeko yaseNtshona Koloni:

(1) mayilawule ubhaliso nokucinywa kwamabhunga enkcubeko ayimibutho eyenziwa

ngokuzithandela ngabantu esekelwe kumthetho-siseko wokuzimanya ngokukhululekileyo

namele uluntu okanye abantu basekuhlaleni ababelana ngenkcubeko efanayo nelifa

lemveli lolwimi eNtshona Koloni;

(2) ibonelele ngenkxaso-mali ukwenzela iiprojekthi zenkcubeko,iinkomfa nophando

olusebenza kakuhle olubhaliswe ngamabhunga enkcubeko; kwaye

(3) iphathe, ilawule, iphuhlise ize igcine iimpahla ezinokuphakanyiswa

nezingenakuphakanyiswa ize kujongwe indlela owenziwa ngayo umsebenzi

ngokwecandelo 2(1)(a) okanye (b) woMthetho.

3.1 Iinjongo zeqhinga

Iinjongo zobugcisa Impumelelo

yenyani

t2013/14

Isicwangciso

ekujoliswe

kuso

2014/15

Impumelelo

yenyani

2014/15

Umahluko

wobekulindelwe

kwisicwangciso

ekujoliswe kuso

ukuya

kwimpumelelo

yenyani ka-

2014/15

Uluvo

ngomahluko

obulindelwe

Ulondolozo, inkuthazo

nophuhliso lobugcisa

nenkcubeko

ngamabhunga

enkcubeko, ulawulo

lwemithombo

yenkcubeko, uphando

nohlalutyo.

27 27 27 Awukho Alukho

Inkqubo: IKhomishini yeNkcubeko yaseNtshona Koloni

IKhomishini yeNkcubeko yaseNtshona Koloni ibonelela ngokufikelela kwimithombo yenkcubeko,

ize ibonelele ngenkxaso kumabhunga enkcubeko ukwenzela bonke abahlali baseNtshona

Koloni.



19

3.2 Imiqondiso yendlela yokusebenza engundoqo, ekujoliswe kuko okucwangcisiweyo kunye

nezifezekiso ezizizo

Isalathisi Eyona nto ifezekisiweyo

2013/14

Okujoliswe kuko

2013/14

Eyona nto ifezekisiweyo

2013/14

Uphambuko kokujoliswe kuko kuyiwe kweyona nto ifezekisiweyo

2013/14

Izimvo ngophamb

uko

1.1 Inani lemisitho

yokuphucula ufikeleleko,

nokukhuthaza,

uthungelwano,

ubandakanyo lomntu

wonke entlalweni

nolwamkelo lwentlalo

ngokwe nkcubeko

3 3 3 Alukho

Aziukho

1.3 Inani lamaziko a

ephuculweyo nabe

phantsi kolondolozi

ukuqinisekisa

ukufaneleka

nokhuseleko lwabo

bawasebenzisayo

7 7 7 Alukho

Azikho

1.4 Inani leentlanganiso

zikawonke-wonke,

eleekomitana

nezesigqeba solawulo

zeqhinga ukulungiselela

ukucebisa uMphathiswa

17 17 17 Alukho

Azikho

Ngexesha iKhomishini yeNkcubeko yaseNtshona Koloni ibiphantsi kohlolo ibibambe iiseshoni

ezintathu zothungelwano isenzela amabhunga enkcubeko abhalisileyo. Yosixhenxe imithombo

ibilondoloziwe ukuqinisekisa ukufaneleka nokhuseleko lwabasebenzisi. IKhomishini yeNkcubeko

yaseNtshona Koloni ibibambe iintlanganiso ezilishumi elinesixhenxe ebezicwangcisiwe.

Iqhinga lokoyisa izizathu zokungasebenzi ngokulindelekileyo kwiindawo ezithile

Konke obekujoliswe kuko kufezekisiwe yaye kungohlobo ebekucwangciswe ngalo kunyaka-mali

2014/15.

Iinguqu kobe kujoliswe kuko

Azikho.

Ukunxulunyaniswa komsebenzi nohlalo-lwabiwo-mali

2014/2015 2013/2014

Innjongo yeNkqubo/

yomsebenzi

Uhlalo-

lwabiwo-

mali

Inkcitho

Inkqitho

(engaphezulu)/

engaphantsi

Uhlahlo-

lwabiwo-

mali

Inkcitho

Inkcitho

(engaphezulu)/

engaphantsi

R’000 R’000 R’000 R’000 R’000 R’000

Impahla neenkonzo 2 499 2,619 (120) 2 937 2 611 326

Iyonke 2 499 2,619 (120) 2 937 2 611 326



20

4. UKUQOKELELWA KWENGENISO-MALI

2014/2015 2013/2014

Imithombo yengeniso

Uqikelelo

Eyona mali

ingenileyo

Engaphezulu/ (Engaphantsi) engenileyo

Uqikelelo

Eyona mali

ingenileyo

Engaphezulu/

(Engaphantsi)

kwebilindelekile

R’000 R’000 R’000 R’000 R’000 R’000

Enye ingeniso

yokusebenza 1,947 1,753 (194) 2 349 1 909 (442)

Ukhutshelo 263 363 100 250 250 -

Ingeniso-nzala 289 281 (8) 338 248 (90)

Iyonke 2 499 2 397 (102) 2 937 2 405 (532)

Intlawulo esuka kwiSebe leMicimbi yeNkcubeko neMidlalo isetyenziselwa imicimbi yolawulo

yekomiti kunye namabhunga enkcubeko. Ingeniso eyenziwe ngabasebenzisi bamaziko

yenkcubeko isetyenziselwa ukulondoloza nokuphucula amaziko asixhenxe.

4.1 Utyalo-mali lwezakhiwo

Alukho



21

ICANDELO C: ULAWULO



22

1. INTSHAYELELO

Ulawulo lwamaqumrhu oluntu, uLawulo loMngcipheko noThotyelo lwemithetho ziintsika ezintathu

ezisebenzisanayo ezinjongo ikukuqinisekisa ukuba iQumrhu liyazizalisekisa iinjongo zalo.

Ukuhamba ngokwemigaqo-nkqubo neenkqubo ezifanelekileyo, imithetho nemimiselo ephumela

kuLawulo olomeleleyo nolucikizekileyo kuthathwa njengondoqo okhokelela kwimpumelelo

yeQumrhu.

Le ngxelo inika isishwankathelo soLawulo esikuShishino oluzimeleyo.

2. IIKOMITI ZESEBE

Iikomiti zePalamente yePhondo ezongamele iiKhomishini yeNkcubeko yaseNtshona Koloni

yiKomiti esiSigxina yoKhuselo loLuntu, iMicimbi yeNkcubeko neMidlalo neKomiti esiSigxina yee-

Akhawunti zikaRhulumente (SCOPA).

IKomiti eJonga ukusetyenziswa kwemali yoluntu kuRhulumente (SCOPA).

Umhla woviwo

lwetyala

Umba oqwalaselweyo

4 Nkanga2014 Intlanganiso yokunika ulwazi okanye imiyalelo nguMphicothi-zincwadi Jikelele neKomiti

yokuPhicotha iincwadi zeNgxelo yoNyaka yeKhomishini yeNkcubeko yaseNtshona

Koloni

18 Mdumba 2015 Intetho-nkcazelo yeengxelo zekota zeKhomishini yeNkcubeko yaseNtshona Koloni

kwikota 1, 2 neyesi-3

10 Kwindla 2015 I-APP yeKHomishini yeNkcubeko yaseNtshona Koloni noHlalo-lwabiwo-mali luka-2015/16

lwandlalwa

3. AMAGUNYA OLAWULO

Ingxelo yekota yendlela ekwenziwe

ngayo

31 Khala 2014, 31 Dwarha 2014, 31 Mqungu 2015, 30 Tshazimpuzi 2015

Ingxelo yonyaka yokujonga

umsebenzi

31 Khala 2014, 31 Dwarha 2014, 31 J Mqungu 2015, 30 Tshazimpuzi 2015

4. IKHOMISHINI YENKCUBEKO YASENTSHONA KOLONI

Ukubaluleka kweBhodi nenjongo yayo

Umyalelo osemthethweni weKhomishini yeNkcubeko yaseNtshona Koloni kukugcina, ukukhuthaza

nokuphuhlisa inkcubeko eNtshona Koloni ngokoMthetho, Western Cape Cultural Commission and

Cultural Councils Act 1998.

Phakathi kwezinye izinto IKhomishini yeNkcubeko yaseNtshona Koloni kunyanzelekile ukuba:

a) Iqwalasele ukubhaliswa nokucinywa kwamabhunga enkcubeko;

b) Iphathe, ilawule, iphuhlise kwaye igcine ipropati efudusekayo nengafuduswayo ebekwe

phantsi kweliso layo; kwaye

c) Yenze eminye imisebenzi enokuyinikwa nguMphathiswa wePhondo.



23

Indima eyidlalayo yile ilandelayo:

IKhomishini yeNkcubeko yaseNtshona Koloni ingancedisa ibhunga/amabhunga kwezi nkalo

zilandelayo:

a) ngokuxhasa ngemali iiprojekthi ezinxulumene nenkcubeko, uphando neenkomfa ibhunga

lenkcubeko elenze isicelo kuzo;

b) Ukukhuthaza nokuququzelela uqhagamshelwano phakathi kweenkcubeko zoMzantsi

Afrika nezaphesheya; kunye

c) Nokunika lwazi ngezokugicna, ukukhuthaza nokuphuhlisa ezenkcubeko.

ITshatha yeBhodi

IKhomishini yeNkcubeko yaseNtshona Koloni ayinatshata imiselwe ngokusesikweni kodwa ihamba

ngokwesikhokelo esinguMthetho iWestern Cape Cultural Commission and Cultural Councils Act

(uMthetho 14 ka- 1998).



24

Ubume beBhodi

Igama Isikhundla

(ngokobume beBhodi

yamaShishini

azimeleyo olunTu)

Umhla

wokuqeshwa

Umhla

wokuyek

a

Iziqinisekiso zemfundo Icandelo onobuchule kulo IBhodi

yabaLawuli

Ezinye

iiKomiti

Inani

leentlanganiso

ezihanjiweyo

Gq. Willem

Andreas Boezak

USekela-Sihlalo 15

kuTshazimpuzi

2012

n/a Dipl. Social Work; Licentiate in

Theology; Master’s Degree in

Theology; Th. Drs (Social

Ethics)

Ubugcisa bemidlalo;

ubugcisa bolwimi; ezoluntu

(imbali, ubugcisanembali

yenkcubeko);

ukubandakanyeka kolutsha

kwezenkcubeko ; urhwebo

lwezenkcubeko

(ukhenketho lwenkcubeko,

ubugcisa bokubonwayo

nezezandla); umculo,

unxibelelwano nokubalisa

amabali

Ayikho Ayikho 20

Lizo Cecil Dani USihlalo: iKomiti

yamaBhunga

eNkcubeko

15

kuTshazimpuzi

2012

n/a Labour relations; project

management

Ubugcisa bemidlalo;

ubugcisa

bolwimi; ezoluntu(imbali,

ubugcisa nenkcubeko);


olukwinkcubeko; urhwebo

lwenkcubeko (ukhenketho

lwenkcubeko, ubugcisa

obubonwayo); amaziko

olondolozo lwembali

yezenkcubeko / yezemveli

Ayikho Ayikho 16

Johann du

Plessis

ILungu: IKomiti

yoPhando noHlahlelo

15

kuTshazimpuzi

2012

15

kuCanzib

e 2013

BA (FA and HED) Urhwebo lwenkcubeko


ubugcisa obubonwayo);

umgcini; umcebisi,

umfundisintsapho

Ayikho Ayikho Ayikho

Adv. Jacques

du Preez

uSekela Sihlalo: iKomiti

yeMithombo

yeNkcubeko

15

kuTshazimpuzi

2012

na/a LLB, LLM, Cert. SA Tax Law EzoLuntu (imbali, imbali

yenkcubeko nobugcisa),

Ulwimi nemfundo

Ayikho Ayikho 1



25

Igama Isikhundla

(ngokobume beBhodi

yamaShishini

azimeleyo olunTu)

Umhla

wokuqeshwa

Umhla

wokuyek

a


yabaLawuli

Ezinye

iiKomiti

Inani

leentlanganiso

ezihanjiweyo

Anthony le Fleur ILungu: iKomiti

yaMazikoyeNkcubeko

15

kuTshazimpuzi

2012

n/a uSihlalo: Griqua National

Conference of SA, 1989;

iLungu loLawulo: National

Khoi ne-San Council, 1999;

uSekela Sihlalo: Southern

Cape Khoi Council, 2010

Ubugcisa bemidlalo;

ezoluntu(imbali, imbali

yenkcubeko nobugcisa);


olukwinkcubeko

Ayikho Azikho 11

Linda Marques ILungu: IKomiti

yamaBhunga

eNkcubeko

15

kuTshazimpuzi

2012

n/a Dipl. (General Business

Practice/ Public Relations);

Arts development manager,

KKNAF

Ubugcisa bemidlalo;

ezoluntu(imbali, imbali




lwenkcubeko (ukhenketho

lwenkcubeko, ubugcisa

obubonwayo)

Ayikho iLungu

leBhun

ga

loBugc

isa

beSizw

e

9

Janene Mostert ILungu: IKomiti

yoPhando noHlalutyo

15

kuTshazimpuzi

2012

6

kweyoMd

umba

2015

Dipl. Fine Arts; Dipl. Higher

Education

EzoLuntu (imbali, imbali


urhwebo lwenkcubeko


ubugcisa obubonwayo)

Ayikho Azikho 5

WandisileMlulam

i Ngeyi

ILungu: IKomiti

yeMithombo

yeNkcubeko

15

kuTshazimpuzi

2012

n/a BA; Dipl. History neXhosa

Methods; Cert. Sports Leader,

National Sports Council; Cert.

Whole School Management;

Dipl. Labour Law; Dipl.

Industrial Relations; Dipl.

Personnel and Training

Ubugcisa bemidlalo;

(imbali,

imbali yenkcubeko

nobugcisa)

Ayikho Azikho Alikho



26

Igama Isikhundla

(ngokobume beBhodi

yamaShishini

azimeleyo olunTu)

Umhla

wokuqeshwa

Umhla

wokuyek

a


yabaLawuli

Ezinye

iiKomiti

Inani

leentlanganiso

ezihanjiweyo

Mervyn Smith USihlalo 15

kuTshazimpuzi

2012

n/a Ligqwetha; liLungu lebhodi

ekwanguSihlalo/ nguMlawuli

e-Artscape; nguMongameli

wangaphambili we: Cape

Law Society; nguMongameli

wangaphambili we- SA

Jewish Board of Deputies;

nguSihlalo weBoard of

Trustees, SA Holocaust ne-

Genocide Foundation;

nguMongameli wobomi

weQela lekhrikhethi

laseBellville;

nguMhloboweSouth African

National Gallery

Ubugcisa bemidlalo Ayikho Azikho Alikho

Sibongile

Somdaka

ILungu: IKomiti

yamaBhunga

eNkcubeko

15

kuTshazimpuzi

2012

30 Meyi

2013

Nat. Dipl. Public Relations

Management; media

coordinator: World Cup 2010

fundraising gala event; media

coordinator: FIFA Mandela

89th birthday match

eNewlands; promotion ne-

marketing of associations,

SAFA Western Province;

business development

manager; marketing ne-

advertising executive


olukwezenkcubeko


Marianne

Thamm

ILungu: IKomiti

yoPhando noHlahlelo

15

kuTshazimpuzi

2012

1

kweyoMq

ungu

2014

Dipl. Journalism; arts critic/

columnist/ editor n cue-ltural

activist

Ubugcisa bemidlalo;

ubugcisa

bolwimi




27

Igama Isikhundla

(ngokobume beBhodi

yamaShishini

azimeleyo olunTu)

Umhla

wokuqeshwa

Umhla

wokuyek

a


yabaLawuli

Ezinye

iiKomiti

Inani

leentlanganiso

ezihanjiweyo

Riaan Narshall

Visman

ILungu / uSihlalo

(ukusuka ngomhla

woku- 1kweyoMqungu

2014): IKomiti

yoPhando noHlahlelo

15

kuTshazimpuzi

2012

19

kweyoMq

ungu

2015

B Drama; freelance artist;

writer of drama; arts

development practitioner;

educator

Ubugcisa bemidlalo;


olukwezenkcubeko; ulawul

lwamaziko enkcubeko

Ayikho Azikho 11

John Cornelius

Witbooi

USihlalo: IKomiti

yaMaziko eNkcubeko

15

kuTshazimpuzi

2012

n/a Dipl. General Business

Practice/ Public Relations; arts

development manager:

KKNAF

Ubugcisa bemidlalo;



lwezenkcubeko

(ukhenketho

lwezenkcubeko, ubugcisa

obubonwayo)

Ayikho Azikho 12



28

Iikomiti

Ikomiti Inani leentlanganiso

ezibanjiweyo

Inani lamalungu Amagama amalungu

Iseshoni epheleleyo 5 8 Lizo Cecil Dani




Jacques Du Preez

Anthony Le Fleur


Janene Mostert

Amabhunga enkcubeko 4 3 Lizo Cecil Dani



Amaziko zenkcubeko 4 3 John Cornelius Witbooi

Jacques Du Preez

Anthony Le Fleur

UPhando noHlahlelo 4 4 Riaan Narshall Visman

Janene Mostert



Imivuzo yamalungu eKhomishini yeNkcubeko yaseNtshona Koloni

Iiphakeji zentlawulo yabasezikhundleni zamaziko karhulumente namanye amaziko zichaziwe

nguMphathiswa weziMali zaze zacaciswa kwiSetyhula kaNondyebo wePhondo. Intlawulo

kaSihlalo ngama -R404 ngeyure, intlawulo kaSekela-sihlalo ngama-R285 ngeyure, ize intlawulo

yamalungu ibe ngama-R247 ngeyure.

Igama Umvuzo

R’000

Ezinye izinto ezihlawulelwayo

(Izithuthi)

R’000

Iyonke

R’000

Boezak WA 12 2 14

Dani LC 9 29 38

Du Preez J 1 1 2

LE Fleur A 6 40 46

Mostert J 2 1 3

Visman RN 6 1 7

Wilson LM 3 12 15

Witbooi JC 7 8 15

Iyonke 46 94 140



29

5. ULAWULO LOMNGCIPHEKO

IGosa eliNika iNgxelo yeQumrhu eli (i-WCCC) linoxanduva lokumilisela uLawulo loMngcipheko lweShishini

ngokweSicwangciso- soLawulo loMngcipheko seCandelo likaRhulumente sikaNondyebo weSizwe kunye

noLawulo loMngcipheko lweCandelo lwamaShishini (D:ERM) kwiSebe leNkulumbuso (DoTP) elinika inkxaso

kwiSebe leMicimbi yeNkcubeko neMidlalo.

Ngelibonisa ukuhambelana neSicwangciso-Nkqubo soLawulo loMngcipheko seCandelo likaRhulumente

sikaNondyebo weSizwe (PSRMF) (nokubeka phaya ulawulo lomngcipheko kumashishini azimeleyo,

uRhulumente waseNtshona Koloni uthathe umgaqo-nkqubo wokuLawula uMngcipheko wamaShishini

ochaza phandle ngokupheleleyo injongo yoLawulo loMngcipheko wamaShishini. Iqumrhu eli

likaRhulumente lamkele ubugcisa boLawulo loMngcipheko lwamaShishini oluvunyelwe nguSomagunya

woCwangciso-mali ngomhla we-17 kweyeKhalaKweyeKhala 2014, saze iSicwangciso sokuSebenza

soLawulo loMngcipheko lwamaShishini samkelwa liGoisa eliNika iNgxelo yezimali ngomhla we-8 kuCanzibe

2014. ISicwangciso sokuSebenza sokuLawula uMngcipheko yanika iziphumo kuRhulumente waseNtshona

Koloni kuMgaqo-nkqubo woLawulo lubuGcisa boMngcipheko lwamaShishini size senze

amagqabantshintshi ngemisebenzi noxanduva lwabalawuli nabasebenzi ekubafakeni kulawulo

lomngcipheko kumashishini azimeleyo.

Amaqumrhu karhulumente avavanye ukubaluleka komngcipheko okunokuba nempembelelo

kwimpumelelo yeenjongo zawo, ngobugcisa nangenkqubo yomngcipheko rhoqo ngekota.

Umngcipheko kwaqalwa ngawo kujongwe ekubeni ungenzeka uze ube nempembelelo (engenakususwa

neshiyekileyo) nokongeza ukucutha kwavunyelwna ngako ukuze kucuthe umngcipheko kwimigangatho

eyamkelekileyo. Umngcipheko omtsha/ ovelayo wachongwa ngexesha lenkqubo yohlolo yekota.

Amaqumrhu karhulumente aseke iKomiti yoLawulo loMngcipheko wamaShishini ukuncedisa iGosa eliNika

iNgxelo yezimali ukwenza kakuhle uxanduva lwakhe nokunxulumanisa nolawulo lomngcipheko. IKomiti

isebenza ngokwezalathiso ezamkelwe liGosa elinoxanduva leSebe leMicimbi yeNkcubeko neMidlalo

zomhla we-17 kweyeKhala 2014. IKomiti yolawulo lomngcipheko wamashishini yenza isivumelwano

sasemthethweni esisayiniweyo sobugcisa neenkqubo zomngcipheko ezibhalisiweyo neziphakamiso

ezibonisa intshukumo ezihambelanayo.

IKomiti yoPhicotho-zincwadi ibonelele ngengqwalasela ezimeleyo yenkqubo yamashishini azimeleyo

yokulawula umngcipheko. IKomiti yoPhicotho-zincwadi yathunyelelwa inkqubo yengxelo eyenziwa

ngekota yoLawulo loMngcipheko lwamaShishini nenkcazelo enika ulwazi olunokusetyenziswa

kumngcipheko wamashishini azimeleyo nokubhaliswa okunokusetyenziswa kakuhle ngokuqwalasela

indima yayo ezimeleyo. Uhlolo lweKomiti yoPhicotho zincwadi yenkqubo yolawulo lomngcipheko

inxulumene nenkqubela yokuzalisekiswa kweSicwangciso sokwenza sonyaka samashishini azimeleyo

soLawulo loMngcipheko lwamaShishini nomngcipheko wobugcisa ojongene naMaqumrhu karhulumente

neempendulo zawo ezihambelanayo/ubugcisa bonyango.

6. ICANDELO LOLAWULO LWANGAPHAKATHI

Luxanduva lweGosa eliNika iNgxelo ukuluvavanya nokuhluhlola rhoqo ulawulo lwangaphakathi

ukuqinisekisa izinto ekufuneka zenziwe zenziwa ngokufezekileyo, ngocikizeko kwaye akukho nto ifihlwayo

ze luhlaziywe xa kuyimfuneko. Ukufezekisa oku, iintlanganiso ezingundoqo zolawulo zeekota zabanjwa

noMphicothi-zincwadi Jikelele, abaphathi beenkqubo zeSebe leMicimbi yeNkcubeko neMidlalo

noMphathiswa wePhondo. Le yinto ehlala iqhubeka ukuqinisekisa ukuba iSebe lifumana iingxelo

zophicotho-zincwadi olungenachaphaza okanye olungenziphene.



30

7. UPHICOTHO ZINCWADI LWANGAPHAKATHI NEEKOMITI ZOPHICOTHO-ZINCWADI

Uphicotho–incwadi lwangaphakathi lunika ingqinisekiso yokuba luzimele, aluthathi cala yaye

luneenkonzo eziyilelwe ukongeza intsulungeko nokuphuculwa okuqhubayo kwemisebenzi yequmrhu.

Linceda iQumrhu ukuba lifezekise iinjongo zalo ngokuzisa indlela ecwangcisiweyo nelungelelanisiweyo

nefanelekileyo ukuhlola nokuphucula ukusebenza kweenkqubo zoLawulo olunempumelelo, uLawulo

loMngcipheko nenkqubo zokuLawula. Le misebenzi ingundoqo ilandelayo yenziwa kule meko:

ukuhlola uze wenze iziphakamiso ezifanelekileyo zokuphucula iinkqubo zolawulo ekuzalisekiseni

iinjongo zamaShishini Azimeleyo;

ukuphonononga ukwanela nempumelelo uze ube negalelo ekuphuculeni inkqubo yokulawula

umngcipheko;

ukunceda iGosa eliphendulayo ekugcineni ulawulo oluyimpumelelo ngokuphonononga olo lawulo

ukuqinisekisa impumelelo yalo, nokuthatha izindulullo liziphuhlise okanye liziphucule.

Ezi ziqinisekiso zokuzibandakanya zamkelwa kwiSicwangciso soPhicotho-zincwadi Sangaphakathi

ngonyaka ka- 2014/15:

UPhicotho-zincwadi lweeNkqubo zoLwazi : I-SLIMS & PASTEL

IKomiti yoPhicotho zincwadi isekwe njengento yokuqwalasela, ibonelele ngengqwalasela ezimeleyo

kulawulo, ulawulo lomngcipheko neendlela zokulawula kwishishini elizimeleyo eliquka ingqwalasela

noxanduva olunxulumene nokwenza oku:

Umsebenzi woPhicotho-zincwadi lwangaphakathi;

Umsebenzi woPhicotho-zincwadi Lwangaphandle (uMphicothi-zincwadi Jikelele waseMzantsi Afrika);

UCwangciso-mali lwamashishini azimeleyo nokwenza ingxelo;

Imigaqo-nkqubo yoCwangciso-mali yaMaqumrhu karhulumente;

Uhlaziyo lolawulo loMphicothi-zincwadi Jikelele woMzantsi Afrika nengxelo yophicotho-zincwadi;

Uhlaziyo lwamashishini azimeleyo ajongwa ngonyaka;

Ulawulo loMngcipheko lwaMaqumrhu karhulumente;

Ulawulo lwangaphakathi;

Iinjongo ezimiselwe kwangaphambili;

Imithetho-siseko elawula ukuziphatha nenzululwazi ngoPhando lwamatyala.



31

Itheyibhile engezantsi inika iinkcukacha ngamalungu ekomiti yophicotho-zincwadi:

Igama Iziqinisekiso

zemfundo

ngaphakathi

okanye

ngaphandle

Ukuba

sisikhundla

sangaphak

athi

esebeni

Umhla

wokuqeshwa

Umhla

wokuyeka

umsebenzi

Inani

leentlanganis

o aze kuzo

Mnu Ronnie

Kingwill

BCom, CTA, CA(SA) Ngaphandle n/a 01 kweyoMqungu

2013

n/a 8

Mnu Mervyn

Burton

B Compt; B Compt

(Hons); CA(SA) Ngaphandle

n/a 01 Mqungu 2012

01 Mqungu 2015

(ikota yesibini)

Ayisebenzi 8

Nksz Judy

Gunther

BCompt, Masters in

Cost Accounting,

CIA; AGA;CRMA

Ngaphandle n/a 01 Mqungu 2013 Ayisebenzi 8

Mnu Louw van

der Merwe

CA(SA); ACMA; CIA;

CISA; CRMA Ngaphandle

n/a 01 Mqungu 2013 Ayisebenzi 8

Mnu Francois

Barnard

BProc, BCompt

(Honours); Postgrad

Diploma in Auditing;

MComm (Tax);

CA(SA)

Ngaphandle n/a 01 Mqungu 2013 Ayisebenzi 5

8. UTHOTYELO LWEMITHETHO

Zikho iisistim, imigaqo-nkqubo neenkqubo ezilungiselelwe ukuqinisekisa ukuhambelana nemithetho

nemimiselo. IiZenziwe neethempleyithi zo qinisekisa uhlolo olufezekileyo.

9. UBUQHETSEBA NORHWAPHILIZO

URhulumente waseNtshona Koloni wamkele indlela yokulwa norhwaphilizo eqinisekisa ukuba iQhinga

lokulwa ubuqhetseba norhwaphilizo luphela nya kwiPhondo. IQumrhu eli likarhulumente linesiCwangciso

sokuNqanda uRhwaphilizo esivunyiweyo kunye neSicwangciso sokuNqanda uRhwaphilizo esithelela

kwiSicwangciso sokuNqanda uRhwaphilizo.

Iitshaneli ezahluka-hlukeneyo zikhona ukuchaza izityholo zobuqhetseba norhwaphilizo kwaye zichazwe

ngokubanzi kwiQhinga lokuLwa noRhwaphilizo kwiPhondo nakwiSicwangciso sokuNqanda uRhwaphilizo

kuMqumrhu karhulumente. Isityholo ngasinye sifikela kwiNkonzo yoPhando yePhondo i-PFS ze irekhodwe

kwiSistim yoLawulo lwaMatyalaesetyenziswa njengesixhobo solawulo sokukhupha ingxelo ngenkqubela

eyenziweyo ngamatyala anxulumene naMqumrhu karhulumente kuze kunikwe neenkcukacha-manani

zePhondo neQumrhu elo lixeliweyo. Siyabakhusela abasebenzi ababe ngoontamnani babo brhanelwa

ngobuqhetseba,

urhwaphilizo nobusela amasela ukuba kutshiwo ukuba abazi kuchazwa (oko kukuthi ababantami ngenxa

yolunya okanye isixhiba). Wonke ofuna ukuntama izenzo zobuqhetseba, ubusela norhwaphilizo

uvumelekile ukuba angazichazi kwaye nokuba ude waya kuxela ngokwakhe ubuqu akayi kuchazwa

ngulowo aya kube exela kuye.Busakuba buqinisekisiwe ubuqhetseba norhwaphilizo emva kophando,

abasebenzi abenze ezi zenzo baya kuviwo lwetyala. Kuwo onke loo matyala kufuneka umntu omele

uRhulumente waseNtshona Koloni aqale abafake kwinkqubo yoluleko ukuze kuthi ukuba kukho izizathu

aphakamise ukuba agxothwe loo msebenzi uchaphazelekayo. Xa kufumaniseke ukuba ubungqina

obunikwe kuqala bukhangeleka buyinyani, isnezo sololwaphulo-mthetho olo luya kuxelelwa abeNkonzo

yesiPolisa oMzantsi Afrika.Ekupheleni konyaka-mali akukho zingxelo zikumila kunje zixeliweyo zenzeke

kuMaqumrhu karhulumente.



32

10. UKUNCITSHISWA KONGQUZULWANO LOMDLA

IKhomishini yeNkcubeko yaseNtshona Koloni iqinisekisa ukuba akukho lungquzulwano kwizinto onomdla

kuzo ngokunyanzelisa ukuba kuzaliswe ifomu eChaza izinto onoMdla kuzo (WCBD4 form) efumaneka

nakuwuphi na umboneleli nkonzo ongabhaliswanga kwidatabase yaBaboneleli nkonzo baseNtshona

Koloni. Phambi kokuqhuba ushishino nababoneleli nkonzo ababhalisiweyo kwidatabase kuyajongwa

ubunyani nokuchaneka kwezinto abazichazileyo kwiifomu zabo ze-WCBD4 ukuba azindalanga ngaphezu

kwenyanga ezili-12 na.

UNondyebo wePhondo uncedisa amaShishini azimeleyo ukuba acuthe umngcipheko wokungquzulana

wezinto ezinomdla kuzo apho abanini okanye abalawuli beenkampani bekwangabasebenzi

bakarhulumente eNtshona Koloni. Le nto yenziwa ngokubonelela ngolwazi olusuka kwi-PERSAL (iNkqubo

yeMivuzo yaBasebenzi) ngabasebenzi bakarhulumente ababhalise njengabanini okanye abalawuli

beenkampani. AmaShishini azimeleyo aqinisekisa ukuba abantu abanjalo baneleta evumela ukwenza

umsebenzi phambi kokuba bawenze.

AmaShishini azimeleyo akafumenanga kwalungquzulwano lwamidla kulo naluphi na ushishino olwenziwe

nababoneleli nkonzo. Ukuba ungquzulwano luyafumaneka, umba uthathwa njengomsebenzi

worhwaphilizo woLawulo lweeNtengo kwaye emva kophando olwenziweyo umboneleli uza kuchongwa

njengomnikezeli nkonzo “ongenakukhethwa.”

11. UMGAQO WOKUZIPHATHA

UMgaqo-nkqubo ophunyezwe liSebe leMicimbi yeNkcubeko neMidlalo iyinxalenye yeKhomishini

yeNkcubeko yaseNtshona Koloni. Injongo yendlela yokuziphatha kukukhuthaza umgangatho ophezulu

wemithetho-siseko elawula ukuziphatha kwabantu emsebenzini abaqeqeshelwe wona. IKhomishini

yeNkcubeko yaseNtshona Koloni iyazama ukubambelela nokuhambelana nokuqulethwe yindlela

yokuziphatha. Abasebenzi bayaxelelwa ngokuqulethwe kwindlela yokuziphatha ngezinto ezininzi ekukho

phakathi kwazo uqhelaniso olunyanzelekileyo lwabo bonke abasebenzi abatsha abaqeshiweyo. Indlela

yokuziphatha yanikwa abasebenzi bonke njengento yokuba khumbuza ukuba baqhubeke nokukhuthaza

umgangatho ophezulu wemithetho-siseko elawula ukuziphatha kwabantu abaqeqeshelwe umsebenzi

emsebenzini. Ukuba kwaye xa okuqulathwe yindlela yokuziphatha kophulwe, abaphathi basebenzisa

ululeko oluqhubekayo oluyimfuneko. Amatyala anobungozi kakhulu athunyelwa kwiZiko leeNkonzo

eziManyanisiweyo (kwiCandelo loMlawuli olunxulumene naBasebenzi) ukuze kulandelwe ululeko

olusemthethweni.

Ukongeza, amalungu eKhomishini yeNkcubeko yaseNtshona Koloni anyanzelekile ukuba asayine aze

abambelele kwindlela yokuziphatha njengengento eluxanduva lwabo.

12. IMPILO, UKHUSELEKO NEMIBA ESINGQONGILEYO

UMgaqo-nkqubo ophunyezwe liSebe leMicimbi yeNkcubeko neMidlalo liyinxalenye yeKhomishini

yeNkcubeko yaseNtshona Koloni. Impilo nemiba yokhuseleko kuthethwa ngayo ngokwenza uhlolo kwi-

Ofisi eyiNtloko yeSebe leMicimbi yeNkcubeko neMidlalo nohlolo lonyaka lophicotho zincwadi kwiiofisi

zonke ezizezinye zeSebe. Isicwangciso sento enokwenzeka okanye enokungenzeki nezicwangciso

eziqhubekayo zoshishino ziqulunqiwe ukwenzela zonke iiofisi. Abaphathi kwii-ofisi zonke bonyuliwe

njengabaququzeleli bomngcipheko bempilo nokhuseleko, amagosa okhuseleko, abancedisi boncedo

lokuqala nezicima-mlilo ziyaqeqeshwa.

Ukufundiswa ngokucima umlilo lubanjwa kwiiofisi zeSixeko saseKapa zidibene neSebe loKhuseleko loLuntu

neSebe loLawulo Ntlekele lweSixeko saseKapa olujonga nolubonelela ngezimvo zeenkqubo zonke.

13. INKAMPANI / UNOBHALA WEBHODI

Akekho



33

14. UXANDUVA LOLUNTU

Alusebenzi kumaqumrhu karhulumente

15. INGXELO YEKOMITI YOPHICOTHO ZINCWADI

Siyavuya ukunikeza ingxelo yethu yonyaka ophele ngomhla wama- 31 kweyoKwindla 2015

Uxanduva lwekomiti yophicotho zincwadi

IKomiti yoPhicotho zincwadi yenze ingxelo yokuba iyahambelana noxanduva lwayo olukwiCandelo 51 (1)

(a) loMthetho woLawulo lweZemali yoLuntu noMthetho kaNondyebo, umthetho 27.1. IKomiti yoPhicotho-

zincwadi kwakhona yenze ingxelo yokuba izamkele izalathiso zokusebenza ezisemthethweni

ezifanelekileyo njengezalathiso zokusebenza zeKomiti yoPhicotho zincwadi, yamisa kakuhle imicimbi yayo

ngokuhambelana nezimeko kwaye ilukhuphe lonke uxanduva lwayo njengoko lubhaliwe.

Ukusebenza mgempumelelo koLawulo Lwangaphakathi

Amashishini azimeleyo ajongwa liSebe leMicimbi yeNkcubeko neMidlalo kwaye akukho lulawulo

lushotayo ebelichaziwe kwinqanaba wamashishini azimeleyo.

ULawulo lonyaka neeNgxelo eziBonisa indlela ekwenziwe ngayo ngeKota

Amashishini azimeleyo anike ingxelo ngenyanga nangekota kuNondyebo njengoko kufunwa yi- PFMA.

IKomiti yoPhicotho-zincwadi iyaneliseka kokuqulathiweyo nomgangatho weengxelo ezibonisa indlela

ekwenziwe ngayo ngezemali ngekota elungiswe yaze yakhutshwa liGosa eliNika iNgxelo yezimali

zaMaqumrhu karhulumente kunyaka ophantsi kohlolo.

Uhlolo lwenkcazo yezimali

IKomiti yoPhicotho zincwadi ino:

hlola kwaye iyixoxile iNkcazo yeziMali zoNyaka ephicothiweyo njengoko iboniswa kwingxelo

yonyaka noMphicothi-zincwadi Jikelele neGosa elinguMcwangcisi-mali ;

hlola ingxelo yolawulo loMphicothi-zincwadi Jikelele nendlela yokulawula indlela abantu ababona

ngayo ;

acinge utshintsho ngokwemigaqo-nkqubo yokucwangcisa imali nendlela yokwenza kwaye apho

inako ezi zinto zixelwe kwinkcazo yezemali yonyaka;

hlola inkqubo yamashishini azimeleyo ukuqinisekisa ukuhambelana ngokulungiselela kakuhle

ngokwasemthethweni;

hlola ulwazi kwiinjongo ezicaciswe ngaphambili njengoko kuchaziwe kwingxelo

yonyaka;

hlola ukunyenyiswa kwezixhobo okwenziwa ngamaqumrhu karhulumente omphicothizi-ncwadi

uze

hlola uze apho kufanelekileyo utcebise utshintsho kwiinkcazo zethutyana zemali njengoko

kubonisiwe ngamashishini azimeleyo ngenyanga ezintandathu eziphela ngomhla we-30

kweyoMsintsi 2014

Uphicotho zincwadi lwangaphakathi

IKomiti yophicotho-zincwadi ishiyeka ixhalabile ngokwanela kwemithombo yophicotho-zincwadi

lwangaphakathi ukuqinisekisa ngokupheleleyo ukwenziwa kwemiba enomngcipheko ophezulu.

Indlela edityanisiweyo eqinisekisiweyo iza kuqhubeka isetyenziswa ukujonga ngempumelelo imithombo

eqingqiweyo yophicotho-zincwadi lwangaphakathi kweyona miba ihambelana nomgcipheko.

Ingxelo yoMphicothi-zincwadi Jikelele



34

Sisihlaziyile isicwangciso sokusebenza samaqumrhu karhulumente ukwenzela imiba yophicotho-zincwadi

eyayiphakanyisiwe kunyaka ongaphambili kwaye siyaneliseka kukuba imiba kuthethiwe ngayo njengoko

uMphicothi-zincwadi enze ingxelo.

Ikomiti yokuphicotha iincwadi iye yadibana noMphicothi-zincwadi Jikelele naMaqumrhu karhulumente

ukuqinisekisa ukuba akukho miba ingasonjululwanga ebe ziziphumo zophicotho-zincwadi.

IKomiti yophicotho-zincwadi iyavumelana kwaye isamkela isishwankathelo soMphicothi-zincwadi Jikelele

ngenkcazo yemali yonyaka kwaye inoluvo oluthi inkcazo yezemali zonyaka ephicothiweyo mayamkelwe

ize ifundwe kunye nengxelo yoMphicothi-zincwadi Jikelele.

Ukubonisa umbulelo

Ikomiti yophicotho-zincwadi inqwenela ukwenza umbulelo wayo kuLawulo lwaMaqumrhu karhulumente,

uMphicothi-zincwadi Jikelele nakwiSebe eliQinisekisiwe eliManyanisiweyo ngentsebenziswano nengcaciso

elinikeze ngayo ukuze sibe nakho ukuqulunqa le ngxelo.

_______________________

Ronnie Kingwill

USihlalo weKomiti yoPhicotho-zincwadi weQumrhu likarhulumente

iKhomishini yeNkcubeko yaseNtshona Koloni: uRhulumente weNtshona Koloni

11 kweyeThupha 2015



35

ICANDELO D: ULAWULO

LWEZABASEBENZI



36

INTSHAYELELO

Iinkcukacha--manani zixelwa kwingxelo yoNyaka yeSebe leMicimbi yeNkcubeko neMidlalo.



37

ICANDELO E: IINKCUKACHA ZEZIMALI



38

1. Ingxelo yoMphicothi-zincwadi jikelele kwiPalamente yePhondo leNtshona Koloni ngeKhomishini

yeNkcubeko yaseNtshona Koloni

Intshayelelo

1. Ndiziphicothile iinkcazo-mali zeKhomishini yeNkcubeko yeNtshona Koloni ezandlalwe kwiphepha

lama-41 ukuya kwelama-64 eziqulethe inkcazo ngesimo sezimali ukususela kumhla wama-31

kweyoKwindla 2015, ingxelo yokusetyenziswa kwemali, ingxelo yentsalela kwizinto zexabiso

ezishiyekileyo, ingxelo ngemali ekhoyo esandleni nengxelo yothelekiso loqingqo-mali nesona

sambuku sonyaka siphela kunye namanqakwana abandakanya ushwankathelo lweenkqubo

ezibalulekileyo zocwangciso-mali nezinye iinkcukacha.

Uxanduva lwegunya balo-mali kulungiselelwa ingxelo-mali

2. Igunya lobalo-mali linoxanduva lokulungiselela ingxelo eyanelisayo yengxelo-mali

ngokungqinelana nomgangatho woMzantsi Afrika wobalo-mali osetyenziswayo novunyiweyo

jikelele (SA Standards of GRAP), iimfuno zoMthetho oLawula iziMali zikaRhulumente iPublic Finance

Management Act of South Africa, 1999 (uMthetho Nomb. 1 ka-1999) (PFMA) and section 15(5)

yoGunyaziso lweNkcubeko yeNtshona Koloni noMthetho weNkcubeko yeBhunga, 1998 (uMthetho

Nomb. 14 ka-1998) (WCCCA) kwaye ukulungiselela olo lawulo lwangaphakathi njengokuba

igunya lobalo-mali luzimisele ukwenza amalungiselelo engxelo-mali ekhululekileyo necacileyo

enokuba yenziwe ngobuqhinga okanye ngempazamo.

Uxanduva lomphicothi-zincwadi jikelele

3. Uxanduva lwam kukunika uluvo ngezi nkcazo-mali olusekwe phezu kophicotho-zincwadi lwam.

Uphicotho-zincwadi lwam ndiluqhube ngokungqinelana nemigangatho yophicotho-zincwadi

lwezizwe. Loo migangatho ithi mandithobele iimfuno zeenqobo ezisesikweni, ndicwangcise ze

ndiqhube uphicotho-zincwadi ukuze ndifumane isiqinisekiso esamkelekayo sokuba iinkcazo-mali

zenziwa ngokukhululekileyo , ngaphandle kweziphene nobuqhinga.

4. Uphicotho-zincwadi lubandakanya iinkqubo ezithile emazenziwe ukuze ufumane ubungqina

bophicotho-zincwadi ngezambhuku zemali nokutyhilwa kweenkcukacha-mali. Iinkqubo

ezikhethiweyo zixhomekeke kuluvo lomphicothi-zincwadi ibandakanya uvavanyo lwengxelo-mali

olusemngciphekweni olubangelwe bubuqhinga okanye yimpazam. Ngokwenza ezo mvavanyo

zisemngciphekweni, umphicothi-zincwadi ujonge ukuba ulawulo lwangaphakathi lunxulumene

namalungiselelo onke nonikezelo olwanelisayo lwengxelo-mali ukuze kuyilwe iinkqubo zophicotho-

zincwadi ezifanelekileyo kwiimeko ezo, kodwa kungalungiselelwa ukucaciswa koluvo lokusebenza

kolawulo lwangaphakathi lonke. Uphicotho-zincwadi ukwabandakanya ukufuna lukhulu

ngokufaneleka kweenkqubo zobalo-mali ezisetyenziswayo nokufaneleka kwentelekelelo yobalo-

mali eyenziwa ngabaphathi, nokufuna lukhulu kokuqulathwe konke okunikezelwa yingxelo-mali.

5. Ndiyakholwa ukuba ubungqina bophicotho-zincwadi endibufumeneyo banele kwaye

bulchanekile ukuba bungasisiseko soluvo lwam lophicotho-zinwadi.

Uluvo

6. Ngokoluvo lwam, iinkcazo-mali nobume bezimali zinikezelwe ngokufanelekileyo nangentlonipho

yiKhomishini yeNkcubeko yeNtshona Koloni njengakumhla wama-31 kweyoKwindla 2015 kwaye



39

inkqubo yemali nemali ekhoyo yonyaka igqityiwe ngokungqamene neMigangatho yoMzantsi

Afrika e-GRAP, iimfuno ze-PFMA ne-WCCCA.

Ingxelo ngezinye iimfuno ezisemthethweni nezimiselweyo

7. Kwakhutshwa isaziso jikelele ngokungqamene noMthetho woPhicotho-zincwadi iPublic Act of

South Africa, 2004 (UMthetho Nomb. 25 ka-2004) (PAA), ndinoxanduva lokunika okufumaneka

kwingxelo ngenkqubo yolwazi exeliweyo ngenxa yeenjongo ezamiswa ngexa langaphambili

ukulungiselela injongo ekhethiweyo enikiweyo kwingxelo yenkqubo yonyaka, ukungavumelani

nowiso mthetho nolawulo lwangaphakathi. Injongo yeemvavanyo zam kukuchonga iingxelo

ezifunyenweyo njengoko zichaziwe phantsi kwesihlokwana ngasinye kodwa

kungalungiselelwanga kuqokelela bungqina, qha ikukucacisa isiqinisekiso ngwzi zinto. Kwakhona,

andicacisanga luvo okanye sigqibo ngezi zinto.

Iinjongo ezimisa ngex’engaphambili

8. Ndenze iinkqubo ukufumana ubungqina ngoncedo nokuthembeka kolwazi lwengxelo

eqhutyiweyo ukulungiselela le njongo ikhethiweyo ilandelayo yenziwe kwingxelo nkqubo yonyaka

yoluntu lonke kunyaka ophela ngomhla wama-31 kweyoKwindla 2015:

Injongo: Ulondolozo, unyuselo nophuhliso lobugcisa nenkcubeko ngamabhunga enkcubeko,

abalawuli boncedo lwenkcubeko, uphando nohlalutyo olukwiphepha le-19.

9. Ndiphande nzulu ngolwazi lwengxelo eqhutyiweyo malunga nokuqulathwe yindlela yoncedo

nokuthembeka.

10. Ndiphande nzulu ngoncedo lolwazi lwengxelo eqhutyiweyo ukuqinisekisa ukuba ingaba

yayinikezelwe ngokungqameneyo na nemigaqo yengxelo yonyaka eyenziwa kwiNdlu yogcino-

mali kaZwelonke kwaye ukuba ingxelo eyenziweyo ayiguquguquki ihambelana nenjongo

ecwacgcisiweyo. Ndiye ndegqitha ndenza uvavanyo ukuqinisekisa ukuba izalathisi nezinto

ebekujoliswe kuzo zicaciswe kakuhle, ziqinisekisiwe, zingqalile, zinomlinganiselo, zinexesha

elimiselweyo kwaye zisemxholweni lo ufunwa ingumfanekiso weNdlu-yogcino mali kaZwelonke

ukulungiselela inkqubo yolawulo lolwazi eyenziwayo (FMPPI).

11. Ndivavanye ukuthembeka kwengxelo yolwazi eqhutyiweyo ukuqinisekisa ukuba isemthethweni,

ichanekile kwaye igqityiwe.

12. Andichonganga mfuno ziphathekayo kwingxelo yolwazi eqhutyiweyo elunedo nethembekileyo

ukulungiselela injongo: ulondolozo, unyuselo nophuhliso lobugcisa nenkcubeko ngebhunga

lenkcubeko, ulawulo loncedo lwenkcubeko, uphando nokuhlalutya.

Enye into eyongezelelweyo

13. Nangona ndichongnga mfuno ziphathekayo kwingxelo yolwazi eqhutyiweyo eluncedo

nethembekileyo ukulungiselela injongo eyechongiweyo, ndiye ndaqwalasela ezi zinto:

Izinto ebezicwangcisiwe ebekujoliswe kuzo ezibe yimpumelelo

14. Iya kwingxelo yonyaka eyenziwe kwiphepha le-19 ufumane ulwazi ngezinto ebezicwangcisiwe

ebekujoliswe kuzo ezibe yimpumelelo.



40

Isivumelwano nowiso mthetho

15. Ndenze inkqubo ukufumana ubungqina bokuba uluntu lonke lungqinelana nomthetho okhoyo

ngokunxulumene nezinto zemali, ulawulo mali nezinye izinto ezinxulumene nook. Khange

ndichonge nenye into engangqamenanga nezinto ezingqalileyo emthethweni njengoko zibekiwe

kwisazisi somntu wonke esinikezelwe ngokwebakala le-PAA.

Ulawulo lwangaphakathi

16. Ulawulo lwangaphakathi ndiluthatha njengolusemxholweni kuphicotho-zincwadi zemali

endilwenzileyo, ingxelo yonyaka eqhutyiweyo nokuvumelana nomthetho. Andikhange ndifumane

sikhwasilima kulawulo lwangaphakathi.

EKapa

29 Julayi 2015



41

IINKCAZO-MALI ZONYAKA

zonyaka ophele ngomhla wama-31 kweyoKwindla 2015

INGXELO YESIMO SEZIMALI ngokwawama-31 kweyoKwindla 2015

Amanani ngeeRandi

AMANQAKU

KWIINCAZO-

MALI ZONYAKA

2015

R’000

2014

R’000

II-ASETHI

Ii-asethi ezikhoyo

Imali eziinkozo nelingana nayo 2 4,655 4,928

Izamkelo ezisuka kutshintshiselwano

lwentengiselwano

3 4 13

II-ASETHI ZIZONKE 4,659 4,941

AMATYALA

Amatyala akhoyo ngoku

Iintlawulo ezivela kutshintshiselwano

lwentengiselwano

Ingeniso efumaneke phambi kwexesha

4

4

307

177

116

428

AMATYALA EWONKE 484 544

II-ASETHI EZISELEYO

Intsalela eyandileyo 4,175 4,397

II-ASETHI EZISELEYO 4,659 4,941



42

INKCAZO-MALI ZONYAKA


INKCAZO-MALI yonyaka ophele ngowama-31 kweyokwindla 2015

Amanani ngokweRandi

AMANQAKU

2015

R’000

2014

R’000

INGENISO

Ingeniso evela ngokungatshintshiselani

kwintengiselwano

5.1

363

250

Ingenisoevela kutshintshiselwano

lwentengiselwano

5.2

2,034 2,155

INGENISO IYONKE 2,397 2,405

INKCITHO

Intlawulo yophicotho-zincwadi 6 (188) (203)

Intlawulo yamalungu 8 (46) (59)

Inkcitho ye-ofisi 9 (75) (138)

Utshintsho nenkxaso: Inkcitho 10 (150) (210)

Enye inkcitho yokusebenza 11 (2,160) (2,063)

INKCITHO IYONKE

(2,619)

(2,673)

INTSILELO YONYAKA

(222)

(268)



43



INKCAZO NGEENGUQU KWII-ASETHI

Intsalela

eyandileyo

R’000

Iyonke Isabelo

esingenanzala

imiselweyo

R’000

Okushiyekileyo ngomhla woku-01

kuTshazimpuzi 2013

4,665

4,665

Intsilelo yonyaka

(268)

(268)

Ibhalansi ngomhla woku-01 kuTshazimpuzi 2014

4,397

4,397

Intsilelo yonyaka

(222)

(222)

Ibhalansi ngomhla wama-31 kweyoKwindla 2015

4,175

4,175



44



INKCAZO YEMALI ESETYENZISWAYO

Ukubala ngokweRandi

AMANQAKU

2015

R’000

2014

R’000

Imali ekhoyo evela kwimisetyenzana eqhutywayo

Irisiti yemali ekhoyo

2,057

2,291

Imali ebhatelweyo (2,611) (2,746)

Imali esetyenziswe kwinkqubo yemisebenzi 7 (554) (455)

Inzala efumanekileyo 281 248

Intsalela yehle kwimali ekhoyo nakwelingana nayo

(273)

(207)

Imali ekhoyo nelingana nayo ekuqaleni konyaka

4,928

5,135

Imali ekhoyo iyonke nelingana nayo ukuphela

konyaka 2

4,655

4,928



45

INKCAZO-MALI ZONYAKA


INKCAZO-MALI YOTHELEKISO LWEZIXA-MALI NEZIHLAHLO-LWABIWO-MALI NEYONA MALI IKHOYO

Inkcazelo

Uqingqo-

mali

oluvunyiw

eyo R’000

Awona

maxabiso

kwimeko

yothelekiso

R’000

Umahluko

phakathi

koqingqo-mali

lokugqibela

neyona mali

ikhoyo

R’000

Umahluko

Ngokwe-

%

Inkcazelo ebalulekileyo yokwahlukana (ezingaphezu kwe 5%)

INGENISO

Utshintsho nemali-nkxaso 263 363

100 38% Kufunyenwe inkxaso-mali eyongezelekileyo kwi-DCAS.

Enye ingeniso

esetyenziswayo 1,947 1,753 (194) (10%) Ukuphunguka kosetyenziso emazikweni enkcubeko.

Inzala engenayo 289 281 (8)

(3%)

INGENISO IYONKE 2,499 2,397 (102)

INKCITHO

Intlawulo yamalungu 100 46 54 54% Amalungu ayayeka, loo nto ikhokelele ekubeni lingoneli inani

elifunekayo ukuhlalela intlanganiso ecwangcisiweyo

Inkcitho yeofisi 82 75 7 9% Unobangela ongqalileyo obangela kuhlalelwe iintlanganiso

ezimbalwa.

Intlawulo yomphicothi-

zincwadi 250 188 62 25% Ixabiso lophicotho-zincwadi labangaphantsi kwelo belilindelekile.

Utshintsho nenkxaso-mali 250 150 100 40% Izicelo zokuncediswa ngemali zambalwa.

Enye inkcitho

eqhubekayo 1,817 2,160 (343) (19%)

Ixabiso lokulungiswa kwezinto emazikweni enkcubeko liqabele

ngaphaya kwemali ibiqingqelwe oko.

INKCITHO IYONKE 2,499 2,619 (120)

INTSALELA - (222) (222)



46

AMANQAKU KWIINKCAZO-MALI ZONYAKA

zonyaka ophela ngomhla wama-31 kweyoKwindla 2015

Uhlahlo-lwabiwo-mali oluvunyiweyo luquka unyaka ukuqala ngomhla woku-1 kuTshazimpuzi 2014 ukuya kumhla wama-31 kweyoKwindla 2015. Iinkcazo-mali

ziyahluka kuhlahlo-lwabiwo-mali ngokwemeko yenkcitho kwinkqubo yengxelo-mali. Ingxelo-mali iyehluka kuqingqo-mali, oluvunywa phantsi kwemeko yemali

ekhoyokusetyenziswa uhlahlo olufanayo. Umahluko ngaphezu kwe-5% uthathwa njengophawu olucaciswe kwiNkcazo-mali yoThelekiso loHlahlo-lwabiwo-mali

neZixa-mali zezixa-mali ezingentla.

Ulungelelwaniso phakathi kwawona maxabiso esiseko sothelekiso njengoko inikiwe kwingxelo yothelekiso yoqingqo-mali nelona xabiso kunye nelona xabiso

kwingxelo yemali ekhoyo kunyaka ophela ngomhla wama-31 kweyoKwindla 2015 inikiwe ngezantsi. Ingxelo-mali namaxwebhu oqingqo-mali alungiselelwe lo

nyaka mnye. Kukho umahluko osisiseko: uqingqo-mali lulungiswe ngokwesiseko semali ekhoyo yaze ingxelo-mali yalungiswa ngokongezeleka.

ULUNGELELWANISO LWAMAXABISO KUTHELEKISO NEZINA Z0XA-MALI KWIINKCAZO-MALI

Inkcazelo Okuqhutywayo

R’000

Kukonke

R’000

Esona sixa-mali lona xabiso kwisiseko sothelekiso

njengoko inikeziwe kuqingqo-mali nakweyona nkcazo-

mali yothelekiso

-

-

Umahluko kwiziseko (222) (222)

Umahluko kubeko lwexesha - -

Iyantlukwano yamaqumrhu - -

Esona sixa-mali sikwinkcazo -mali yemali

esetyenziswayo (222) (222)



47

AMANQAKU EENKCAZO-MALI ZONYAKA


1. IMIGAQO-NKQUBO YOCWANGCISO-MALI

1.1 ULWANDLALO LWEENKCAZO -MALI

Iinkcazo-mali zcwangciswe ngokwale migaqo-nkqubo ilandelayo esetyenziswa rhoqo kuzo

zonke izinto eziimathiriyeli ngaphandle kokuba ikhonjwe ngenye indlela. Ngele koku, apho

kufaneleke khona, kunikwe iinkcukacha zokuphuhlisa ukubaluleka kweeNkcazo-mali

ezicwangcisiweyo nokuthobela imigaqo nemiqathango yoMthetho iPublic Finance

management Act, uMthetho 1 ka-1999(njengoko ulungisiwe nguMthetho 29 ka-1999) kwaye

neMithetho yeNdawo ekugcinwa kuyo imali ikhutshiwe ngokomthetho:

1.1.1 Iziseko zocwangciso

Ingxelo-mali ilungiselelwe yangqamana nokusebenza kwemigangatho yocwangciso-mali i Standards of Generally Recognised Accounting Practices (GRAP) kuquka naziphina

iinguqulelo, imikhomba-ndlela nemigaqo ekhutshwa yiBhodi yeMigangatho yoCwangciso-

mali.

Ingxelo-mali ilungiswe phantsi kwengqungquthela eyimbali ngaphandle kokuchazwa

kwimigaqo yobalo-mali engezantsi. Imigaqo yobalo-mali ebekwe apha ngezantsi, apho

inokusetyenziswa ngumntu wonke, ibibandakanywa rhoqo kwiminyaka yonke inikezelwa

kwingxelo-mali ngaphandle kokuba ithethwa ngenye indlela.

Amanqanaba ka-GRAP asebenza kunyaka wengxelo:

GRAP ref. Inkcazelo GRAP ref. Inkcazelo

GRAP 1* Ukwandlalwa kweeNkcazo -mali GRAP 18 Ukwahlulwa-hlulwa kwengxelo

GRAP 2* Iinkcazo-mali zemali eziinkozo

esetyenziswayo GRAP 19*

Amalungiselelo, amatyala

athandabuzekayo nee-aAsethi

ezithandabuzekayo

GRAP 3*

Imigaqo yoCwangciso-mali, iinguqu

kwiintekelelo zoCwangciso-mali

neempazamo

GRAP 21*

Ukuncitshiswa kwemali

esesandleni engenzi zinto

zaxabiso

GRAP 4*

Ifuthe leeNguqu kwixabiso

lotshintshiselwano lemali

yangaphandle

GRAP 23

Ingeniso esuka kwintengiselwano

engenatshintshiselwano(iRhafu

noTshintshelwano)

GRAP 5* Iindleko zemali-mboleko GRAP 24

Ukwandlalwa kweeNkcukaca

zoHlahlo-lwabiwo-mali

kwiiNkcazo-mali

GRAP 6* Iinkcazo-mali eziHlanganisiweyo

neZahluliweyo GRAP 25 Inzuzo yabasebenzi



48

GRAP 7* Utyalo-mali kuMahlakani GRAP 26 Umonakalo kwii-Asethi

ezingenisa imali

GRAP 8* Ukuzifaka engozini yenzala GRAP 27* Ulimo (luthatha indawo ka-GRAP

101)

GRAP 9* Urhafiso olusuka kwintengiselwano

enotshintsiselwano GRAP 31

Izinto zexabiso ezingaphathekiyo

(zithatha indawo ka-GRAP 102)

GRAP 10*

Ingxelo-mali kwiimeko zezoqoqosho

zokunyuka kwamaxabiso ngaphaya

kokuqonda

GRAP 100*

Kuthengiswe Izinto zexabiso

ezingasetyenziswayo ngexabiso

eliphantsi kwaye kuyekwe

nokusebenza

GRAP 11* Iikhontraka zokwakha GRAP 103 Ii-asethi eziliLifa leMveli

GRAP 12* Uluhlu lweempahla GRAP 104 Izixhobo zemali

GRAP 13* Uqeshiso GRAP 105

Ukhuphelo lwemisebenzi

phakathi kwezinto ezikhoyo

phantsi kolawulo oluqhelekileyo

GRAP 14* Iziganeko emva komhla wengxelo

GRAP 106 Ukhuphelo lwemisebenzi

phakathi kwezinto ezikhoyo

phantsi kolawulo oluqhelekileyo

GRAP 16* Ipropati yotyalo-mali GRAP 107 Iindibaniselwano

GRAP 17* Ipropati, iplanti nezixhobo

zokusebenza

*Njengoko ilungisiwe.

Amanqanaba e-GRAP anokusetyenziswa ukuphuhlisa umgaqo-nkqubo wocwangciso-mali:

GRAP ref. Inkcazelo

GRAP 32 Amalungiselelo esivumelwano seenkonzo zoluntu: nguMniki nkxaso

GRAP 108 Izinto ezifunyenwe ngokusemthethweni

Amanqanaba e-GRAP anokusetyenziswa ukuveza iinkcukacha kwiinkcazo-mali:

GRAP ref. Inkcazelo

GRAP 20 Ukubhengezwa konxulumaniso lweqela *

* Kulo nyaka-mali ungaguqu-guqukiyo kwiminyaka edlulileyo i-IPSAS 20 yasetyenziselwa

izibhengezo zokunxulumana kweqela.



49



Ucwangciso lweenkcazo -mali oluhambiselana ne-GRAP lufuna ukuba abaphathi beenze

izigwebo, intekelelo, bagqibe nangezizindlo ezichaphazela ukusetyenziswa kwemigaqo-

nkqubo nengxelo zee-asethi namatyala, ingeniso nenkcitho.

Intekelelo nezenziso zisekwe kumava ento eyenzekileyo nakwezinye izinto ezahlukeneyo

ekukholeleka ukuba ziyafikeleleka phantsi kweemeko. Iziphumo zenza isiseko sokwenza

izigwebo ngokuqhubela phambili uncedo lwezinto zexabiso namatyala angacacanga avela

kwezinye iindawo zolwazi. Ezona ziphumo zinokwahluka kwezi zentekelelo. Intekelelo

nezenziso ezikhoyo ziyaqwalaselwa phantsi kweziseko eziqhubekayo. Uphengululo

lwentekelelo yobalo-mali luyaqondisiswa kunyaka apho uthekelelo luqwalaselwayo

kwakhona ukuba uphengululo luchaphazela loo nyaka kuphela okanye kunyaka

wophengululo nakwiminyaka ezayo ukuba uphengululo luchaphazela lo nyaka nozayo.

1.2.1 Ingxelo ngemali esetyenziswayo icwangciswa ngokungqamene nesicwangciso

esingqalileyo.

1.2.2 Iinkcukacha ezzodwa zandlalwe zodwa kwincazo-mali yobume beQumrhu njengezi:

(a) Okufunyanwa kwintengiselwano engenatshintshiselwano kubandakanya

irhafu nokhuphelo;

(b) Ubhatalo lwerhafu nokhutshelo;

(c) Urhwebo nezinye izinto ezibhatalwayo ezivela kwintengiselwano

engenatshintshiselwano.

1.3 IMALI ESETYENZISWAYO

Imali esetyenziswa liQumrhu yiRandi yoMzantsi Afrika. Ezi nnkcazo-mali zonyaka zicwangciswe

ngokweRandi yoMzantsi Afrika. Zonke izixa-mali zihamba ngamawaka (1000) eeRandi.



50



1.4. ISIZINDLO SOKUBA IQUMRHU LIZINZILE NGOKWEZIMALI

Ezi nnkcazo-mali zonyaka zilungiswe ngesizindlo sokuba iQumrhu liza kuzifezekisa izicwangciso

zalo zonyaka ezinxulumene nezimali.

1.5. INGENISO

Ingeniso ilinganiselwe ngexabiso elifanelekileyo loqwalaselo lokufunyenweyo okanye

okufunyanwayo. Urhafiso luyaqondwa xa mhlawumbi kuza kubakho inzuzo kwezoqoqosho

okanye kubekho iinkonzo eziza eluntwini lonke naxa ixabiso lorhafiso linokulinganiselwa

ngokuthembekileyo, kufikelelwe kumacebo angqalileyo ukulungiselela imisetyenzana

yoluntu lonke. Ingeniso ezuzeka kubonelelo lweenkonzo ibalwa ngengesaplasi okanye

intsilelo kumba wokugqitywa kwenqanaba wentengiselwano ngomhla wengxelo. Ixabiso

alikhathalelwanga ukuba malilinganiselwe ngokuthembekileyo ade abe onke

amathandabuzo anxulumene nentengiselwano asonjululwe.

1.5.1 Urhafiso oluvela kwintengiselwano engatshintshiselwano

1.5.1.1 Isibonelelo esingenazizathu

Uncedo-mali olungenamiqathangoluyaqondwa elurhafisweni xa uncedo-mali lufuneka.

1.5.1.2 Isibonelelo esinemiqathango neerisiti

Urhafiso olufumaneka kwisibonelelo esingenazizathu, iminikelo, nemali efumanekayo

ziqondwa njengorhafiso kangangokuba iQumrhu lingqinelana nenye yezi nqobo, meko

okanye iimfanelo ezivakaliswe kwisivumelwano. Kangangokuba inqobo, meko okanye

iimfanelo akufikelelwanga kuzo, kuye kuqondwe ityala.

Inzala efunyanwa kwimali ezaliswayo ithathwa inxulunyaniswe neemeko zesibonelelo. Ukuba

ibhatelwe kumbonelelwa, ibhalwa njengetyala ukuba ayinjalo ithathwa njengenzala

efunyenwe kwinkqubo yengxelo-mali.

Izibonelelo ezibuyekeza iQumrhu ngenkcitho yamatyala ziyaqondwa kwintsalela okanye

kwintsilelo kwisiseko senkqubo kwakule minyaka minye apho inkcitho iqondwa khona.



51

1.5.1.3 Iinkonzo ezize ngobubele

Iinkonzo ezize ngobubele zezenziwa ngumntu ngamnye kumntu wonke ngaphandle

kwentlawulo, kodwa kunemiqathango ebekiweyo. Abasebenzi kwiQumrhu likarhulumente

balinika inkxaso efanelekileyo iQumrhu; knati nangona kunjalo inkxaso kangangoko kumntu

wonke ukufikelela kwezo njongo; okanye iinkonzo ezidluliswayo azinakulinganiswa

ngokuchanekileyo ngoko ke ayiqapheleki kwinkqubo yengxelo-mali okanye kubume

bengxelo-mali.

Imeko yenkonzo ichaziwe kumagqabantshintshi enkcazo-mali amaqela anobudlelane.

1.5.2 Ingeniso evela kutshintshiselwano

Urhafiso lufuma inzala kwimali-nzala nakwi akhawunti esetyenziswa qho.

1.6 IMALI YAMAZWE ANGAPHANDLE

Iintengiselwano ezibizwa kwimali yamazwe angaphandle ziguqulwa ngezinga eliphetheyo

lotshintshiselwano.ngomhla wentengiselwano. Izinto zemali ezibiza imali yamazwe

angaphandle ziguqulwa ngezinga eliphetheyo lotshintshiselwano ngomhla wokunikwa

kwengxelo. Inzuzo nophulukwano oluthi gqi kwinguqulelo zitsalwa kwintsalela/kwintsilelo.

1.7 INKCITHO

1.7.1 Utshintshiselwano ngemali kwii-asethi namatyala

Ayacinywa amatyala xa kufunyaniswa ukuba awabhataleki. Amatyala acinyiweyo

ambalwa kunagciweyo okanye kulawo achitha imali encinci efanelekileyo. Ucinyo

lwamatyala lwenzeka ukuphela konyaka xa kukho imali ekhoyo.

Akukho malungiselelo enziwayo ngamatyala angabhatalekiyo kodwa ezo mali zichazwa

kwizaziso.

Konke okuphulukenwe nako kuqatshelwa xa sele kunikezelwe ugunyaziso ukuba

luqatshalwe.

AMANQAKU NGEENKCAZO-MALI ZONYAKA




52

1.7.2 Inkcitho engenaziqhamo nangenagalelo

Inkcitho engenaziqhamo nengenagalelo ibalwa njenge-asethi kwinkcazo-mali de kube

lixesha apho inkcitho ifumaneka kumntu ojongene nayo okanye icinywe kwinkcazo-mali.

1.7.3 Inkcitho engaqhelekanga

Inkcitho engaqhelekanga iqatshelwa njengenkcitho kwinkcazo-mali yokusebenza kwemali.

Ukuba inkcitho ayikhuthazwa ngabasemagunyeni, ithathwa njenge-asethi de ibyiselwe

okanye icinywe ngokupheleleyo njengelahleko.

1.7.4 UTSHINTSHELO NENKXASO-MALI

Utshintshelo nenkxaso-mali ziqhatshelwa njengenkcitho xa igunya lokugqibela lentlawulo

lichatshazelwe kwinkqubo (ungagqithanga umhla wama-31 kweyoKwindla zonyaka

ngamnye).

1.8 IZIXHOBO ZEMALI

Izixhobo zemali zeQumrhu ziahlulwa ngokwezintlu – zinexabiso lemali okanye zilityala.

1.8.1 Ii-asethi zemali

Into yexabiso eliyimali yiyo nayiphina into elixabiso eza nemali ezinkozo okanye okanye

isivumelwano esilungileyo sokufumana imali ezinkozo. Wonke umntu unezi ndidi zilandelayo

zezinto zexabiso eliyimali njengoko zibonakalisiwe ngaphambili kubume bengxelo-mali

okanye kumagqantshintshi:

Urhwebo nezinye izinto ezifunyanwayo

Imali ezinkozo nento elingana nayo

Ngokungqamene noGRAP 104 izinto zexabiso lemali zomntu wonke zohlulwa-hlulwa ngale

ndlela ilandela ukuvunyelwa izahlulo ngamanqanaba.

Udidi lwe-Asethi Zahlulwe ngokwe-GRAP 104

Urhwebo nezinye izinto ezifunyanwayo Imali-mboleko nezinto ezifunyanwayo

Imali ezinkozi nenye elingana nayo Imali-mboleko nezinto ezifunyanwayo





53

AMANQAKU NGEENKCITHO-MALI ZONYAKA


1.8.1.1 Imali-mboleko nezinto ezifunyanwayo

Imali-mboleko nezinto ezifunyanwayo ziyaqatshelwa noko ngexabiso elifikelelekayo. Emva

kokuqatshelwa okuthile, izinto ezixabisa imali zilinganiselwa ngokwentlawulo yamatyala azo,

kusetyenziswa indlela esebenzayo yenzala kuthotywa isivumelwano sincitshiswa.

Zibandakanyiwe kwii-asethi ezikhoyo, ngaphandle kwezifezeke ngaphezu kweenyanga ezili-

12, ezithathwa njengee-asethi ezingazi kuguquka zibe yimali kwisithuba sonyaka.

1.8.2 Amatyala emali

Ityala lemali sisvumelwano esisinyanzeliso kuziswe imali ezinkozo okanye enye into yexabiso

kubantu bonke. Amatyala emali oluntu lurhwebo nezinye izinto ezibhatalwayo

ezibonakaliswe ngaphambili kubume bengxelo-mali nakumagqabantshintshi.

Kukho iindidi ezimbini ezinkqenkqeza phambili zamatyala emali, uhlelo lwazo lusekelwe

kwindlela eyenziwa ngayo imilinganiselo yazo:

Ixabiso elifikelelekayo lentsalela okanye intsilelo

Ixabiso lokuhlawula amatyala ngemali ebekelwe oko

Amatyala emali alinganiselwa ngexabiso elifikelelekayo ngentsalela okanye ngentsilelo

achazwe ngexabiso elifikelelekayo, ngazo naziphina iziphumo zenzuzo okanye ukuqatshelwa

kwenkcitho kwinkqubo yengxelo-mali. Naliphina ityala lemali malihlelwe njengamatyala

email angalinganiselwanga ngexabiso elifanelekileyo ngentsalela okanye ngentsilelo kwaye

alinganiselwe ngexabiso elifikelelekayo ngentsalela yamaxabiso entengiselwano. Amanye

amatyala email alinganiselwa mva ahlawulwe ngokwemali ayibekelweyo kusetyenziswa

indlela eyiyo yenzala ngenkcitho nzala eqatshelwe kwisiseko semveliso esisebenzayo.

1.9 IPROPATI, IPLANTI NEZIXHOBO

1.9.1 Ubalo nomlinganiselo

Zonke izinto nezixhobo zokusebenza zixeliwe kwimbali yexabiso elingaphambili elandisiweyo

belincitshisiwe nokwandiswa kokuncitshiswa kwelahleko. Izinto nezixhobo zokusebenza

ezingahlawulelwayo okanye ezihlawulelwa kancinci ezifunwayo, ziqatshelwa ngexabiso

elifikelelekayo ngomhla wenzuzo kwaye zigcinwe kamva ngexabiso elifikelelekayo

elandisiweyo belincitshisiwe nokwandiswa kokuncitshiswa kwelahleko. Xa izinto eziplantini

nezixhobo zokusebenza zisetyenziswa ngeendlela zahlukileyo, zibalwa njengezahlukeneyo

(ezona zingundoqo) zeplanti nesixhobo sokusebenza. Ixabiso lento eseplantini nesixhobo

sokusebenza linemali-ntengo, ebandakanya iirhafu ezezinto ezivela kwamanye amazwe

ezinto zerhafu ezithengiwe ezingabuyiselwayo naliphina ixabiso elingabuyiselwayo lenze

ityala kwinzuzo. Ukuqalwa nokugxunyekwa kwezinto zexabiso ezinjalo ukwenzela ukwenzela

zibazise kwimeko yomsebenzi bakwazi ukuyisebenzisa.

Le nto ayizibandakanyi ii-asethi ezizibonelelo ezisuka kurhulumente. Amaxabiso ee-asethi

ezixhaswe ngemali karhulumente athotywa sisibonelelo sikarhulumente esingqamene nalo

asethi.



54

1.9.2 Iindleko zamva

Iindleko zamva zibandakanywa kwixabiso eliphethweyo lezinto zexabiso okanye ziqatshelwa

njengezinto zexabiso ezisecaleni, njengezifanelekileyo xa mhlawumbi inzuzo yekamva

yoqoqosho inxulunyaniswa nento elilifa kumntu wonke kwaye iindleko zale nto

zinokulinganiselwa ngokuthembekileyo. Ixabiso eliphethweyo elithathe indawo yalo

aliqatshelwa kwakhona. Zonke iindleko zezinye izinto ezilungisiweyo nezigciniweyo

zihlawuliswa kwinkqubo yengxelo-mali kunyaka wengxelo-mali apho zizenzela amatyala.

Indawo nganye yeplanti nezinto zokusebenza ezinendleko ebaluleke kakhulu kunxulumano

kwixabiso lento emalithotywe ecaleni.

1.9.3 Ukwehla kwexabiso

Ukwehla kwexabiso kwintsalela okanye kwintsilelo kuqatshelwe kwisiseko esicacileyo

kunentandabuzo yemeko yobom obuluncedo bendawo nganye yeplantio nezinto

ekusetyenzwa ngazo kula mazinga alandelayo:

Amazinga ehlileyo asetyenziswayo: Ngonyaka

Iikhompyutha nobuxhakxhaka bazoesoftware 33.3%

Izithuthi 20%

Izixhobo ezisetyenziswayo 25%

Ukwehla kwamaxabiso kuqala xa i-asethi ifumaneka ukuze isetyenziswe okanye iyekiswe

kwangethuba, loo nto yenze ingaqatshelwa okanye ingahlelwa njengoko ibithengiswa

ngexabiso eliphantsi ngokungqamene ne-GRAP 100.

Apho ixabiso lemali ephethweyo yento enexabiso lingaphezulu kunexabiso elithekelelwayo

elinokubuyiswa. Libhalwa phantsi ngoko nangoko kwixabiso elinokubuyiswa.

1.9.4 Ubomi bee-asethi eziluncedo nemigangatho yazo ezishiyekileyo

Umgangatho weplanti nesixhobo sokusebenza uyehla emva kwexesha elithile ze

kuthathelwa ingqalelo kuphela intsalela apho kufaneleke khona.. Obona bomi buluncedo

bee-asethi buvavanywa qho ngonyaka kwaye kungahluka kwimiba ethile. Ekulivavanyeni

kwahona ixabiso le-asethi, kuthathelwa ingqalelo izinto ezifana netekhnoloji, imijikelo yobomi

bemveliso neenkqubo zokulolonga. Iimvavanyo zomgangatho zijonga iimeko zeemakethe

ezizayo, ubomi obusaphilwa esasalelwe bubo i-asethi nexabiso layo xa sele iza kuhlahlwa.


zonyaka ophela ngomhla wama-31 kweyokwindla 2015



55



1.9.5 Ukususwa kwee-asethi kuluhlu

Xa kungasekho nzuzo inokufumaneka kwinto ethile nakwisixhobo esithile sokusebenza

okanye inkonzo ethile, ayibalwa okanye iyasuswa kuluhlu lwezinye ezisasetyenziswayo.

Amaxabiso aphethweyo ee-asethi ayacinywa akulahlwa (abalwa njengomahluko phakathi

kwengeniso eyintsalela elahlwayo nexabiso eliphethweyo lee-asethi) afakwe kwinkcazo-mali

yalo nyaka i-asethi leyo ingasabalwayo okanye isusiweyo kuluhlu.)

1.10 UMONAKALO KWII-ASETHI

Ii-asethi zithathwa njengezonakeleyo ukuba kukho isizathu esikholelisa ukuba kubalulekile.

Ilahleko yoncitshiso iqatshelelwa ngexabiso apho ixabiso eliphethweyo lezinto zexabiso

ligqithe ngaphaya kwexabiso elinokuphindwa libhatalelwa ngazo. Ixabiso elinokuphindwa

libhatalwe lingaphezulu kumgangatho ofanelekileyo wento yexabiso enokuthengiswa

ngexabiso eliphantsi nomgangatho wokusetyenziswa. Ngenxa yesizathu sokuvavanya

uncitshiso, izinto zexabiso zibekwe ngokwamaqela kwizinga eliphantsi apho kukho imali

engazinzangaesecaleni ebhaqiweyo (imilinganiselo ekhulisa imali). Ii-asethi ezibonelwe

ukuncitshiswa ziyajongwa kwakhona kumhla wengxelo ngamnye.

1.11 IINTLEKELELO ZOBALO_MALI EZIKWIMEKO EMBI NEZIGWEBO

IQumrhu lenza uthekelelo luzicingele ngekamva. Iziphumo zothekelelo lwengxowa-mali

zinakho, ngocaciso, olungafane lulingane nezona ziphumo zinxulumeneyo. Uthekelelo

nezigwebo zigocwagocwa qho kwaye zijoliswe kumava angaphambili nezinye izinto

ezibandakanyekayo ukuquka okulindelweyo kwizinto eziseza kwenziwa ekukholeleka ukuba

zifanelekile phantsi kweemeko. Uthekelelo nokuzicingela olunobungozi obuqaphelekayo

bokubangela ulungelelaniso lwezinto kumaxabiso aphethweyo ezinto zexabiso namatyala

kunyaka wengxowa-mali olandelayo ziyaxoxwa apha ngezantsi.

1.11.1 Amalungiselelo okuncitshiswa kwezinto ezifumanekayo

Uthekelelo loncitshiso lwezinto ezifumanekayo lwenziwa xa kuqokelelwa amaxabiso

apheleleyo engasalindelekanga. Amalungiselelo oncitshiso lwamatyala mawabalwe

ngorhwebo olufumanekileyo qha. Amalungiselelo apheleleyo oncitshiso aza kubalwa

kumntu ngamnye onetyala okanye ke ngenqanaba ngalinye lomngcipheko. .



56



Amanani ngokweRandi

2015

R’000

2014

R’000

1.12 IRHAFU-NTENGO NOXOLELO OLUNOKUBAKHO

Uluntu lonke luxolelwe ekubhaliseni irhafu-ntengo. Kambe ke ukuba kukho inkxaso-mali

efumanekayo efuna ukuba iqumrhu kuya kufuneka libhalise njengelihlawula irhafu-ntengo,

kuya kufuneka ukuba lisenze isicelo sobhaliso.

2. IMALI EZIINKOZO NELINGANA NAYO

Imali eziinkozo nelingana nayo inoku:

Ibhalansi esebhankini 560

689

Iidipozithi zthutyana 4,095 4,239

4,655 4,928

Ihlobo letyala eliyimali ebhankini nemali efakwe ithutyana ebhankini ngaphandle kwemali

eziinkozo esesandleni

Imali ekhoyo nelingana nayo inemali ekhoyo nexeshana, ukuguquguquka kwemali ezaliswayo

ekwimizi yeebhanki ebhalisileyo efezekiswe iinyanga ezintathu nangaphantsi

ezisemngciphekweni wenzala egqithisileyo. Ixabiso eliziswayo lee-asethi lithelekelelwa

kwixabiso elifanelekileyo lazo.

3. IZINTO EZIFUNYANWA KWINTENGISELWANO YOTSHINTSHISELWANO

Urhwebo nezinye izinto ezifunyanwayo

Inzala eyongezelekileyo

-

4

4

9

4 13

Urhwebo nezinye izinto ezifunyanwayo zihlelwa njengemali-mboleko nezinye izinto

ezifunyanwayo. Ixabiso elifanelekileyo lorhwebo nezinye iintengiselwano zezinto ezifunyanwayo

ziyalisondeza ixabiso lazo elifanelekileyo.

4. INTLAWULO ESUKA KWINTENGISELWANO YOTSHINTSHISELWANO

Intlawulo yorhwebo 307 116

Ingeniso efumaneka phambi kwexesha 177 428

484 544

Urhwebo nezinye izinto ezibhatalwayo zihlelwa njengetyala lemali. Ixabiso elifanelekileyo

lorhwebo nezinye izinto zentengiselwano zisondeza ixabiso elifanelekileyo lazo.



57



Amanani ngokweRandi 2015

R’000

2014

R’000

5. INGENISO

Ingeniso esuka kwizinto ekungatshintshiselwaniyo ngazo

Utshintshelonemali-nkxaso ezifumanekayo 363 250

363 250

Ingeniso kutshintshiselwano

Ingeniso yenzala 281 248

Imali-ntlawulo esuka emazikweni 1,749 1,871

Enye ingeniso yokusebenza 4 36

2,034 2,155

2,397

2,405

6. Intlawulo yophicotho-zincwadi

Uphicotho-zincwadi lwangaphandle 188 203

188

203

7. Imali eziinkonzo eyenziweyo

Intsilelo phambi kwerhafu (222) (268)



58



Amanani ngokweRandi

2015

R’000

2014

R’000

Ulungelelwaniso:

Inzala efunyenweyo (281) (248)

Utshintsho kwimali-nkunzi esebenzayo:

Urhwebo nezinye izinto ezifumanekayo 9 36

Urhwebo nezinye izinto ezibhatalwayo (60) 25

(554) (455)

8. Intlawulo yamalungu

Amalungu eKhomishini

Boezak WA 12 9

Dani LC 9 9

Du Preez 1 4

Le Fleur A 6 5

Mostert J 2 4

Ngeyi WM - 2

Smith MM - 7

Thamm M - 4

Visman RN 6 3

Wilson LM 3 7

Witbooi JC 7 5

46 59



59


yonyaka ophela ngomhla wama-31kweyoKwindla 2015


R’000

2014

R’000

9. Inkcitho ye-ofisi

Iintlawulo zebhanki 6 6

Ezolonwabo 23 72

Ukuprinta, amaphepha nopapasho 46 60

75 138

10. Utshintshelo nemali-nkxaso

AmaBhunga eNkcubeko 150 210

150 210

11. Ezinye iinkcitho zokusebenza

Iintengiso 32 2

Iinkonzo zoboniswano neengcebiso, iikhontraktha nezizodwa - 55

Ikhuriya nohanjiso lwezinto 1 2

Amalizo (Ii-asethi) 51 49

Izixhosa zokusebenza ezixabisa ezingaphantsi kwama-R5000) 51 5

Ugcinoa , ulungiso neendleko zemihla ngemihla 210 362

Inkcitho zepropati² 1,518 1,252

Iisemina neesimpoziyam - 12

Uqeqesho lwabasebenzi - 9

Iivenkile/ Ukutya 180 164

Imirhumo 9 -



60


yonyaka ophela ngomhla wama-31 kweyoKwindla 2015

Amanani ngokweRandi

2015

R’000

2014

R’000

11. Enye inkcitho esebenzayo

Iihambo noncediso-mali

94

147

Iyunifom nempahla yokuzikhusela 14 4

2,160 2,063

¹Kwabuyiselwa izitya, amacephe noomatrasi.

²Kwafakelwa iithayili ezintsha, iikhaphethi kwapeyintwa amanye amaziko.

Ukuqinisekisa igalelo lolawulo lwezinto zexabiso, lo msebenzi ubekwe embindini weSebe. Kulo

nyaka ujongiweyo, xa uthelekiswa nonyaka odlulileyo, izinto zexabiso zatshintshelwa kwiSebe

leMicimbi yeNkcubeko neMidlalo. GRAP 17 izinto onazo, izityalo nezinto zokusebenza

(ukungaqatshelwa kwezinto zexabiso) zacelelwa ukuba negalelo kwiziphumo zamalizo

ngexabiso eligciniweyo ngomhla wama-31 Matshi 2015. Iziphumo zempahla yexabiso

ekuphiswe ngazo ifakwe kwintsilelo.

12. Iplanti yepropati nezixhobo zokusebenza

Iplanti nezixhobo zokusebenza

Izongezelelo 51

Ukulahlwa kwezinto zexabiso (51)

Ukugcina ixabiso - -



61


yonyaka ophela ngomhla wama-31kweyoKwindla 2015

13. Amaqela anobudlelane

Ubudlelane

Ingxowa-mali yokuqala iSebe leMicimbi yeNkcubeko neMidlalo

Ihlakani ngokweqhinga Ilifa leMveli leNtshona Koloni

Ihlakani ngokweqhinga iKomiti yeeLwimi yeNtshona Koloni

Uhlobo lobudlelane

Amagosa eSebe leMicimbi yeNkcubeko neMidlalo eNtshona Koloni azalisekisa imisebenzi

yokongamela neyolawulo enxulumene neKhomishini yeNkcubeko yeNtshona Koloni.

Wonke omnye umntu ungena kwindawo yeSebe leMicimbi yeNkcubeko neMidlalo

unelungelo lokusebenzisa izinto zabo zexabiso kubandakanya neenkonzo zokhuselo

ezinikezelwa liSebe loKhuselo loLuntu.

Ibhalansi yeqela elichaphazelekayo

Utshintshiselwano ngezimali lweqela elichaphazelekayo:

Inzuzo efumaneka kumaqela achaphazelekayo 2015 2014

ISebe leMicimbi yeNkcubeko neMidlalo 363 250

14. Ulawulo lomngcipheko

Umngcipheko kwiimakethe zrhwebo

Izinto ezenziwa liqumrhu zilibeka esichengeni ezininzi zezezimali: umngcipheko kwiimakethe

zorhwebo, (umngcipheko owamkelekileyo wezinga lenzala, ubungozi bezinga lenzala kwimali

ehambayo),umngciphekp wee-asethi ezingenakwenza ngeniso msinya yoguquguquko.

Iqumrhu alujongananga nomngcipheko kwiimakethe zorhwebo, ngenxa yokuba lilindeleke

lugqibe ukuhlawula amatyala alo ngeentsuku nje ezingama-30 zokufumana kwalo ibhili

yetyala ngokomqathango wemimiselo kandyebo ne-PFMA.



62



Umngcipheko wee-asethi ezingenakwenza ngeniso msinya

Umngcipheko wee-asethi ekungarhwebeki lula ukuze kubekho ingeniso msinya

ngumngcipheko elizibona likuwo iqumrhu xa lingakwazi ukuziphumeza izinto ezidinga imali

ngexesha ekufuneka lizenze ngalo. Ngokwemiqathango yeyalo yemboleko, iqumrhu

kufuneka liqinisekise imali ikho yaye izonele iimfuno zezimali ezilindlelekileyo kanti

nezzingalindelekanga.. Zonke ii-akhawunti ezingekabhatalwa kulindeleke ukuba zibhatalwe

kwiintsuku nje ezingama-30 kumhla wengxelo.

Uhlahlelo olunobuthathaka

Ngomhla wama-31 kweyoKwindla 2015, ukuba izinga lenzala yezixhobo zezimali zahluke

kangange-1% ngaphezu/ngaphantsi nazo zonke ezibanjwe azaguquka, intsalela yerhafu

egqithileyo yonyaka ibinokuba ngama-R46, 793 ngaphezu/ngaphantsi.

Umngcipheko wezinga lenzala

Iprofayili yomngcipheko wequmrhu unezinga elizinzileyo nelingazinzanga lemali-mboleko

neebhalansi ebhankini ezilibeka kwimeko entle yezinga lenzala kwixabiso elifanelekileyo

nengozi yezinga lenzala yemali engazinzanga kwaye ingashwankathelwa ngolu hlobo:

Ii-asethi

Urhwebo nezinye izinto ezifunyanwayo zikwizinga lenzala elizinzileyo. Ulawulo lulawula

umngcipheko kwinzala ngokwenza uthethathethwano kwizinga lenzuzo kwimali-mboleko

enezinga elingazinzanga kwaye apho ukuba banakho basebenzise izinga lemali-mboleko

elisisigxina. Ulawulo lunawo nomgaqo-nkqubo wokulungelelanisa inzala kwimali-nzala yee-

asethi ngenzala ebhatalwa ematyaleni.

Umngcipheko kwizinga lenzala yemali eziinkozo

Ngokwemali Esetyenzis

wayo

Iphelelwa Iphelelwa Iphelel

wa

Iphelel

wa

Iyonke

Isixhobo 1-30

iintsuku

31-60

iintsuku

61- 90

iintsuk

u

91+

iintsuku

2015 Urhwebo nezinye

izinto ezifunyanwayo–

ixesha eliqhelekileyo

letyala

4 - - - - 4

Ulungiselelo lwamatyala

amabi

- - - - - -

Imali eyintsalela 4 - - - - 4

Igqithelwe lixesha kodwa

ayilungiselelwanga

- - - - - -



63

OKUBALULEKILEYO NGENGXELO-MALI YONYAKA

yonyaka ophela ngomhla wama-31 kweyoKwindla

2015


R’000

2014

R’000

2014 Urhwebo nezinye

izinto ezifunyanwayo –

ixesha eliqhelekileyo

letyala

13 - - - - 13

Ulungiselelo lwamatyala

amabi

- - - - - -

Imali eyintsalela 13 - - - - 13

Igqithelwe lixesha kodwa

ayilungiselelwanga - - - - - -

Isixhobo semali Esetyenzis

wayo

Iphel

elwa

ngap

hantsi

Iph

elel

wa

ko

mny

e

uku

ya

Iphel

elwa

kwe

mibini

ukuy

a

Iphel

elwa

kwe

mitha

thu

ukuy

a

Iphelelw

a

kwemith

athu

ukuya

kony

aka

omny

e

kwe

mibi

ni

kwe

mitha

thu

iminy

aka

kwe

mine

kwemine

Imali

kwesetyenziswayo

Iibhanki

- 4,654

- - - -

Urhwebo nezinye

Ukwandiswa

kwezibhatalwayo

Amaxesha

amatyala

- (484) - - - -

Imali eyintsalela 4,170

Igqithelwe

lixeshakodwa

ayilungiselelwanga

- - - - - -



64

Umngcipheko wetyala

Xa omnye engahambi ngokwesivumelwano ze oko kubangele ukuba iqumrhu lilahlekwe

zizimali, loo nto ibizwa ngokuba ngumngcipheko. Iqumrhu lona linomgaqo-nkqubo wabo

ohambisana kuphela nabo banegama elihle, ukutsho oko abangabonakali ngathi

bangalibeka engciphekweni.

Lo mngcipheko ubhekiselele kwimali edipozithwa iziinkozo, nelingana nayo ebekwayo,

izixhobo zemali ezithathiweyo namatyala orhwebo. Iqumrhu liyidipozitha kwiibhanki ezinkulu

imali nezikwaziyo ukumelana namatyala imali eziinkozo kwaye zicuthe amathuba

okwaphulwa kwezivumelwano ngabo lenze isivumelwano nabo.

Kulo nyaka kwandlalwa ingxelo yawo, akukhange kugqithwe kumlinganiselo wezimali

ebezimiselwe yaye abalawuli abalindelanga zingxelo zalahleko kumaqumrhwana

angamanye.

Ukutyhileka okungamandla kwingozi yetyala

Ukutyhileka koluntu kwingozi yetyala kuncinci ngokunxulumene neemali-mboleko nezinto

ezifunyanwayokumaxabiso akwiphepha lentsalela.

AMANQAKU KWIINKCAZO-MALI ZONYAKA




65

Jaarverslag vir 2014/15 Finansiële Jaar

Wes-Kaapse Kultuurkommissie

DEEL A: ALGEMENE INLIGTING...... ......................................................................................................... 4

1. ALGEMENE INLIGTING VAN OPENBARE ENTITEIT....... ..................................................................... 5

2. LYS VAN AFKORTINGS/AKRONIEME .................................................................................................. 6

3. VOORWOORD DEUR DIE VOORSITTER ............................................................................................. 7

4. OORSIG VAN DIE HOOF- UITVOERENDE BEAMPTE ......................................................................... 8

5. VERKLARING VAN VERANTWOORDELIKHEID EN BEVESTIGING VAN AKKURAATHEID . VAN DIE JAARVERSLAG ...................................................................................................................... 9

6. STRATEGIESE OORSIG ........................................................................................................................ 10

6.1. Visie......................................................................................................................................10

6.2. Misie......................................................................................................................................10

6.3. Waardes .................................................................................................................................... 10

7. WETGEWENDE EN ANDER MANDATE ............................................................................................. 10

8. ORGANISASIESTRUKTUUR .................................................................................................................. 13

DEEL B: PRESTASIE-INLIGTING ............................................................................................................... 14

1. OUDITEURSVERSLAG: VOORAFBEPAALDE DOELSTELLINGS ....................................................... 15

2. SITUASIE-ONTLEDING .......................................................................................................................... 15

2.1. Diensleweringsomgewing ...................................................................................................... 15

2.2. Organisie-omgewing .............................................................................................................. 16

2.3. Sleutelbeleidsontwikkelings- en wetgewende veranderings ......................................... 16

2.4. Strategiese uitkomsgeoriënteerde doelwitte .................................................................... 16

3. PRESTASIE-INLIGTING PER PROGRAM/AKTIWITEIT/DOELSTELLING .............................................. 18

4. Inkomste-invordering ........................................................................................................................ 20

4.1. Kapitaalbelegging .................................................................................................................. 20

DEEL C: BESTUUR..................................................................................................................................... 21

1. INLEIDING ............................................................................................................................................ 22

2. PORTEFEULJEKOMITEES (indien van toepassing) .......................................................................... 22

3. UITVOERENDE GESAG ....................................................................................................................... 22

4. DIE REKENPLIGTIGE GESAG/RAAD .................................................................................................. 22

5. RISIKOBESTUUR .................................................................................................................................... 28

6. EENHEID VIR INTERNE BEHEER ........................................................................................................... 28

7. INTERNE OUDIT EN OUDITKOMITEES ................................................................................................. 28

8. NAKOMING VAN WETTE EN REGULASIES ....................................................................................... 30

9. BEDROG EN KORRUPSIE .................................................................................................................... 31

10. MINIMALISERING VAN BELANGEBOTSING ..................................................................................... 31

11. GEDRAGSKODE .................................................................................................................................. 31

12. GESONDHEIDS-, VEILIGHEIDS- EN OMGEWINGSAANGELEENTHEDE ......................................... 32

2



13. MAATSKAPPY-/RAADSEKRETARIS (indien van toepassing) ........................................................ 32

14. MAATSKAPLIKE VERANTWOORDELIKHEID ...................................................................................... 32

15. OUDITKOMITEEVERSLAG ................................................................................................................... 32

DEEL D: MENSEHULPBRONBESTUUR ....................................................................................................... 32

1. INLEIDING ............................................................................................................................................ 35

DEEL E: FINANSIËLE INLIGTING .............................................................................................................. 36

1. VERSLAG VAN DIE EKSTERNE OUDITEUR ......................................................................................... 37

2. FINANSIËLE JAARSTATE …………………………………..….......………………………................... 40

3. STAAT VAN FINANSIËLE POSISIE ………………………...…………………………………….........…40

4. STAAT VAN FINANSIËLE PRESTASIE ………………………..………………………………................41

5. STAAT VAN VERANDERINGS IN NETTO BATES ……………..……………………………….……….42

6. KONTANTVLOEISTAAT….……………………………………..………………………………………...43

7. STAAT VAN SAMESTELLING VAN BEGROTING EN WERKLIKE BEDRAE ……...………....………..44

8. REKONSILIASIE VAN WERKLIKE BEDRAE OP 'N VERGELYKBARE GRONDSLAG EN WERKLIKE . BEDRAE …....……………………………………………………….…..………………..................….45

9. AANTEKENINGE BY DIE FINANSIËLE STATE ……………………………………..……………………46

3



DEEL A: ALGEMENE INLIGTING

4



1. ALGEMENE INLIGTING VAN OPENBARE ENTITEIT

GEREGISTREERDE NAAM: Wes-Kaapse Kultuurkommissie REGISTRASIENOMMER (indien van toepassing):

Nie van toepassing nie

FISIESE ADRES: 3rde Vloer, Protea-versekeringgebou

Groenmarkplein

KAAPSTAD, 8001 POSADRES: Privaatsak X9067

KAAPSTAD

8001 TELEFOONNOMMER(S): 021 483 9717 FAKSNOMMER: 021 483 9711 E-POSADRES: [email protected] WEBWERFADRES: www.westerncape.gov.za EKSTERNE OUDITEURS: Ouditeur-generaal van Suid-Afrika BANKIERS: Nedbank MAATSKAPPY-/RAADSEKRETARIS: Clement Williams

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2. LYS VAN AFKORTINGS/AKRONIEME

OGSA Ouditeur-generaal van Suid-Afrika

LUR Lid van Uitvoerende Raad

BBSEB Breë-basis swart ekonomiese bemagtiging

HUB Hoof- uitvoerende beampte

HFB Hoof- finansiële beampte

WOFB Wet op Openbare Finansiële Bestuur

NTR Nasionale Tesourieregulasies

MTUR Mediumtermynuitgaweraamwerk

KMMO’s Klein-, medium- en mikro-ondernemings

AKB Aanvoerkettingbestuur

WKKK Wes-Kaapse Kultuurkommissie

DKES Departement van Kultuursake en Sport

WKKKW Wes-Kaapse Kultuurkommissie wet

PAA Wet op Openbare Oudit

FMPPI Raamwerk vir die bestuur van programprestasieinligting

6



3. VOORWOORD DEUR DIE VOORSITTER

Die kernbesigheid van die Wes-Kaapse Kultuurkommissie (WKKK) is om kultuur in al sy fasette te bewaar, te bevorder en te ontwikkel. Terwyl die breë ideaal van nasiebou die neksus vorm, bly ons fokus die spesifieke aspekte van die Wes-Kaap, naamlik sy eiesoortige kulturele landskap.

Die WKKK voer sy operasionele mandaat deur drie komitees uit. Die Navorsings- en Ontledingskomitee het daarop gekonsentreer om die omgewing en sy impak te ontleed, terwyl die Kultuurradekomitee op die geregistreerde kultuurrade gefokus het en die Geriewekomitee

aandag aan die voortgesette instandhouding van die kultuurgeriewe geskenk het.

Die finansiële jaar was ’n uitdagende een met die ontydige afsterwe van die WKKK-voorsitter. Die kommissie het verseker dat sy visie uitgevoer is en die mandaat van die WKKK doeltreffend nagevolg is. Daarbenewens het lede van die kommissie weens werkverpligtinge bedank.

Gesonde verhoudings is met kultuurgemeenskappe gevorm en gekoester. Strategiese verhoudings met kultuurrade en betrokkenheid by die Kommissie vir Kultuur-, Godsdiens- en Taalregte (KGT-kommissie) is gefasiliteer ten einde verhoudings te versterk.

Gedurende die finansiële oorsigjaar is gereelde waardebepalings by die sewe kultuurgeriewe uitgevoer. Die hersiening van die inkomste- en benuttingsbeleid het ’n aanvang geneem, en tariewe vir die geriewe is aangepas.

Die opvatting van “kulturele warmte” is omhels en geïmplementeer deur die belofte wat deur tradisionele leiers, inheemse leiers en inisiëringsforums onderteken is ter ondersteuning van die 16 dae van aktivisme teen geweld teen kinders en vroue. Die kommissie het ses kultuurrade in die uitvoer van hul programme ondersteun, waarvan sommige deur lede bygewoon is.

Hierdie kommissie se termyn het ten einde gekom, maar ’n vaste grondslag is vir die inkomende WKKK gelê, met hersiene beleide in gereedheid. Ons was bevoorreg om saam met twee ministers te werk wat hul eie unieke leierskapstyle gehad het en ons strategies gelei het. Ons opregte dankbaarheid aan al die departementele personeel en al die belanghebbendes wat ’n ontsaglike bydrae tot die bevordering van die doelstellings van die WKKK gelewer het.

Dit was ’n eer om vir die afgelope drie jaar deel van die openbare entiteit te wees.

Dr. Willem Andreas Boezak Voorsitter: Wes-Kaapse Kultuurkommissie 29 Mei 2015

Dr Willem Andreas Boezak

7



4. OORSIG VAN DIE HOOF- UITVOERENDE BEAMPTE

Die Wes-Kaapse Kultuurkommissie (WKKK) word in die Wet op Openbare Finansiële Bestuur (WOFB), Wet No. 1 van 1999, as ’n bylae 3- openbare entiteit genoteer en is binne die grense van die Wes-Kaapse Kultuurkommissie- en Kultuurradewet, Wet 14 van 1998, werksaam.

Die verantwoordelikheid van die WKKK is primêr om die kernmandaat van die kuns- en kultuurfunksie van die Departement van Kultuursake en Sport (DKES) te verhoog. ’n Samewerkende verhouding bestaan tussen die WKKK en DKES

rakende dienste wat gelewer word.

Die WKKK het ’n ongekwalifiseerde oudit vir die vierde agtereenvolgende jaar gehandhaaf, en ek spreek hiermee my dankbaarheid teenoor die lede van die kommissie en personeel uit vir hul onwrikbare ondersteuning en ywer

wat tot hierdie uitkoms bygedra het.

’n Bedrag van R363,000 is na die WKKK oorgedra uit DKES-bewilligde fondse ten einde sy mandaat uit te voer. Daarbenewens is ’n bedrag van R1,749,000 uit die gebruik van geriewe ontvang. Gedurende die oorsigjaar is verdere verbeterings aan die estetiese waarde van die geriewe aangebring om ’n rustige en veilige omgewing vir gebruikers te skep. Terwyl alle pogings aangewend is om ’n veilige omgewing vir ons gebruikers te verseker, het die kommissie voor ’n toename in inbrake by die geriewe te staan gekom. Sekuriteitsmaatreëls is verbeter, en sigbare sekuriteitswagte is gekontrakteer om hulp te verleen.

Die IKT-eenheid is besig om die uitvoerbaarheid van ’n elektroniese besprekingstelsel te bepaal, en dit sal volgens die plan verfyn word.

Die WKKK het kultuurrade finansieel en administratief ondersteun. Ses kultuurrade het vir befondsing aansoek gedoen en is bygestaan sodat hulle hul kulturele programme kon uitvoer.

Die Wet skryf voor dat die WKKK alle inkomste en uitgawes, transaksies aangegaan en alle bates en laste volledig en akkuraat rekeningkundig op skrif moet stel. Die openbare entiteit kom die aankopestelsels na wat in gereedheid is. Registrasievorms word gereeld aan diensverskaffers in plattelandse gebiede versprei om op die departementele databasis te registreer.

Die WKKK poog om die prestasie en kapasiteit van die kultuurrade te verbeter, geriewe in stand te hou en raad te gee oor ingrypings om gemeenskappe te bemagtig.

Die termyn van die huidige kommissie het op 15 April 2015 verstryk, en die proses om nuwe lede te nomineer het ’n aanvang geneem.

_________________ Jane Moleleki Rekenpligtige Gesag Wes-Kaapse Kultuurkommissie

Datum: 29 Mei 2015

Jane Moleleki Rekenpligtige

Gesag

8



5. VERKLARING VAN VERANTWOORDELIKHEID EN BEVESTIGING VAN AKKURAATHEID VAN DIE JAARVERSLAG

Met die kennis tot my beskikking en na die beste van my wete bevestig ek die volgende:

• Al die inligting en bedrae wat in hierdie jaarverslag bekendmaak word, strook met die finansiële jaarstate wat deur die Ouditeur-generaal geouditeer is.

• Hierdie jaarverslag is volledig en akkuraat, en niks is weggelaat nie. • Hierdie jaarverslag is opgestel in ooreenstemming met die riglyne soos uitgereik

deur die Nasionale Tesourie. • Die finansiële jaarstate (Deel E) is opgestel in ooreenstemming met die Wet op

Openbare Finansiële Bestuur, 1999 (Wet 1 van 1999), artikel 55 (1)(d) en artikel 28.2 van die Nasionale Tesourieregulasie-standaarde van toepassing op die openbare entiteit.

• Die rekenpligtige gesag is verantwoordelik vir die voorbereiding van die finansiële jaarstate en vir die besluite op grond van hierdie inligting geneem.

• Die rekenpligtige gesag is verantwoordelik vir die totstandbrenging en implementering van ’n stelsel van interne beheer wat ontwerp is om redelike versekering te bied ten opsigte van die integriteit en betroubaarheid van die prestasie-inligting, die mensehulpbroninligting en die finansiële jaarstate.

• Die eksterne ouditeurs is aangestel om ’n onafhanklike mening oor die finansiële jaarstate uit te spreek.

Na ons mening weerspieël die jaarverslag op redelike wyse die bedrywighede, die prestasie-inligting, die mensehulpbroninligting en die finansiële sake van die openbare entiteit vir die finansiële jaar geëindig 31 Maart 2015.

Die uwe

Jane Moleleki Rekenpligtige Gesag Wes-Kaapse Kultuurkommissie

29 Mei 2015

Dr. Willem Andreas Boezak Voorsitter Wes-Kaapse Kultuurkommissie

29 Mei 2015

9



6. STRATEGIESE OORSIG 6.1. Visie

Om doeltreffend tot die groei en ontwikkeling van ’n dinamiese kulturele omgewing in ’n verenigde Wes-Kaap by te dra.

6.2. Missie Om kultuur in die Wes-Kaap deur middel van die volgende te bewaar, te bevorder en te ontwikkel:

• Die registrasie en deregistrasie van kultuurrade • Die verskaffing van finansiële bystand aan geregistreerde kultuurrade • Die beheer, bestuur, ontwikkeling en instandhouding van roerende en

onroerende eiendom wat deur die provinsiale minister onder sy toesig geplaas word

• Die uitvoering van ander take en funksies soos deur die provinsiale minister opgedra

• Die advisering van die provinsiale minister oor beleid

6.3. Waardes Integriteit; Aanspreeklikheid; Bevoegdheid; Deelneming; Deernis

7. WETGEWENDE EN ANDER MANDATE Die Wes-Kaapse Kultuurkommissie is deur die Wes-Kaapse Kultuurkommissie- en Kultuurradewet, 1998 (Wet 14 van 1998) tot stand gebring. Die WKKK is op 1 Junie 2001 genoteer as ’n bylae 3-, deel C- provinsiale openbare entiteit kragtens die Wet op Openbare Finansiële Bestuur, 1999 (Wet 1 van 1999).

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7.1 Grondwetlike mandate

Grondwet van die Republiek van Suid-Afrika, 1996 Artikel 30: Taal en kultuur Die WKKK fasiliteer vir die mense van die Wes-Kaap geleenthede vir die uitoefening

van hul taal- en kultuurregte deur die programme en projekte wat hy aanbied en ondersteun.

Artikel 31: Kultuur-, godsdiens- en taalgemeenskappe

Die WKKK moet verseker dat sy programme en projekte die kulturele verskeidenheid van die bevolking van die Wes-Kaap respekteer.

Artikel 41: Beginsels van samewerkende regering en interregeringsbetrekkinge

Die WKKK werk met alle regeringsfere saam in die uitvoering van sy mandaat.

Bylae 4: Funksionele gebiede van gelyklopende nasionale en provinsiale wetgewende bevoegdheid

Kulturele aangeleenthede: • Die WKKK werk nou saam met die nasionale Departement van Kuns en Kultuur

en verwante staatsorgane rakende gelyklopende kuns-, kultuur- en erfenisaangeleenthede.

Artikel 195: Basiese waardes en beginsels wat openbare administrasie reguleer

Amptenare van die Departement van Kultuursake en Sport moet die bepalings van artikel 195 nakom, wat ’n beskrywing gee van die demokratiese waardes en beginsels wat openbare administrasie reguleer. Artikel 195(1)(b) vereis die bevordering van die doeltreffende, ekonomiese en effektiewe gebruik van hulpbronne. Dit impliseer dat programme wat in die openbare sektor onderneem word, die maksimum voordele teen die laagste koste moontlik moet lewer.

Grondwet van die Wes-Kaap, 1997 (Wet 1 van 1998) Artikel 70 Provinsiale wetgewing moet voorsiening maak vir die totstandbrenging en redelike

befondsing, binne die Wes-Kaapse Regering se beskikbare hulpbronne, van ’n kultuurraad of -rade vir ’n gemeenskap of gemeenskappe in die provinsie wat ’n gemeenskaplike kultuur- en taalerfenis deel. Registrasie van, en ondersteuning aan, kultuurrade: • Die Wes-Kaapse Kultuurkommissie het as opdrag die registrasie en

ondersteuning van geregistreerde kultuurrade. Die DKES het toesighouding oor die WKKK en voorsien die kommissie van administratiewe en finansiële steun.

7.2 Wetgewende mandate

Wetgewing Verwysing Sleutelverantwoordelikhede van die WKKK Wes-Kaapse Kultuurkommissie- en Kultuurradewet, 1998

Wet 14 van 1998

Die doelstellings van die Wes-Kaapse Kultuurkommissie is om kultuur in die Wes-Kaap te bewaar, te bevorder en te ontwikkel in ooreenstemming met ’n beleid deur die LUR (Lid van die [provinsiale] Uitvoerende Komitee – provinsiale minister) bepaal. Die mandaat van die WKKK is om die LUR raad oor die bewaring, bevordering en ontwikkeling van kuns en kultuur in die Wes-Kaap te gee.

Wet op Openbare Finansiële Bestuur, 1999

Wet 1 van 1999 Artikel 55(1)(d)

Die WKKK dien kwartaal- en jaarverslae oor sy prestasielewering in, asook geouditeerde finansiële state gebaseer op die strategiese doelstellingsjaarteikens vir elke finansiële jaar.

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7.3 Beleidsmandate

Die Beleggingsraamwerkbeleid en -riglyne voorsien die Wes-Kaapse Kultuurkommissie van ’n grondige beleggingsraamwerk wat ’n doeltreffende en effektiewe kontantbestuurstelsel ondersteun. Ander beleide wat bedrywighede rig, word hieronder beskryf.

Beleide Beskrywing

Gedragskode vir WKKK-lede Om voorbeeldige gedrag te bevorder ten einde geloofwaardigheid aan die WKKK te verleen.

Registrasie en Deregistrasie van Kultuurrade-beleid

Om uitvoering te gee aan die beginsel van respek, koestering, handhawing en beskerming van die gewaardeerde beginsel van kulturele verskeidenheid in die Wes-Kaap en in Suid-Afrika as geheel.

Inkomste- en Benuttingsbeleid ’n Beleid om die rekenpligtige gesag van die openbare entiteit in staat te stel om inkomste doeltreffend te bestuur deur ontwikkeling en implementering van toepaslike prosesse om voorsiening te maak vir die identifisering, invordering, boekstawing, rekonsiliasie en beveiliging van inligting oor inkomste.

WKKK-delegerings Delegering van bevoegdhede uitgereik deur die rekenpligtige beampte kragtens artikel 44(1) en 44(2) van die Wet op Openbare Finansiële Bestuur, 1999 (WOFB).

Wesenlikheidsraamwerk Die rekenpligtige gesag ontwikkel ’n raamwerk van aanvaarbare vlakke van wesenlikheid en beduidendheid en kom daaroor ooreen met die tersaaklike uitvoerende gesag in oorleg met die eksterne ouditeurs.

Bedrogvoorkomingsplan Hierdie beleid maak voorsiening vir responsmeganismes om voorvalle van bedrog wat ’n impak op die WKKK kan hê, aan te meld, te ondersoek en op te los.

Debiteurebestuur ’n Beleid om die rekenpligtige gesag in staat te stel om debiteure met betrekking tot die benutting van kultuurgeriewe te beheer.

Vergoeding van Lede ’n Beleid rakende die betaling van lede van die Wes-Kaapse Kultuurkommissie wat genomineer word om konferensies, projekte, vergaderings en werksessies namens die WKKK by te woon.

12



8. ORGANISASIESTRUKTUUR

LUR VIR KULTUURSAKE EN

SPORT

DEPARTEMENTS-HOOF

Mnr. B Walters

WES-KAAPSE KULTUURKOM-

MISSIE

Mnr. M Smith

(oorlede)

REKENPLIGTIGE GESAG

Me. J Moleleki

ADJUNK-DIREKTEUR

Me. N Jeaven

ASSISTENT-DIREKTEUR

Me. L Jeptha

WKKK-SEKRETARIAAT

Mnr. C Williams

UITVOERENDE KOMITEE

Mnr. W Boesak

GERIEWE-KOMITEE

Mnr. J Witbooi

KULTUURRADE-KOMITEE

Mnr. L Dani

HOOF- FINANSIËLE BEAMPTE

Me. B Rutgers

NAVORSINGS- EN ONTLEDINGS-

KOMITEE

Mnr. R Visman HFB-

ONDERSTEUNING (OPENBARE ENTITEITE)

Mnr. M Jonkers

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DEEL B: PRESTASIE-INLIGTING

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1. OUDITEURSVERSLAG: VOORAFBEPAALDE DOELSTELLINGS Die Ouditeur-generaal van Suid-Afrika (OGSA) voer tans die nodige ouditprosedures uit op die prestasie-inligting om redelike versekering in die vorm van ’n ouditgevolgtrekking te bied. Die ouditgevolgtrekking oor die prestasie teen voorafbepaalde doelstellings is in die verslag aan die bestuur ingesluit, met wesenlike bevindings wat onder die opskrif Voorafbepaalde Doelstellings in die gedeelte oor ander wetlike en regulatoriese vereistes van die ouditeursverslag vermeld word.

Verwys na bladsy 36 van die Ouditeursverslag, gepubliseer as Deel E: Finansiële Inligting.

2. SITUASIE-ONTLEDING

2.1. Diensleweringsomgewing Die Nasionale Ontwikkelingsplan verklaar dat die regering burgerbetrokkenheid aktief moet ondersteun en aanspoor. Burgers moet aangemoedig word om aktief geleenthede vir vooruitgang, leer, ervaring en verdere geleenthede na te jaag en saam met andere in hul gemeenskappe te werk om ontwikkeling te bevorder, probleme op te los en die bekommernisse van diegene wat sonder stem en gemarginaliseer is, te opper. Die WKKK sit sy betrokkenheid by kultuurgemeenskappe voort deur wisselwerkings en ope dae by die geriewe. Dit dien daartoe om die behoeftes van gemeenskappe te peil en die omvang van die WKKK se bedrywighede uit te brei. Dit is veral van toepassing op die plattelandse geriewe. Die kultuurgeriewe stimuleer en verryk die welstand van individue en laat gebruikers van die diens toe om hulself te ontdek.

Die departement voorsien die nodige ondersteuning aan die kommissie om te verseker dat die kommissie aan sy wetgewende mandaat voldoen en voortgaan om raad aan die LUR oor die bevordering van kuns en kultuur in die Wes-Kaap te gee. ’n Hersiening van al die provinsiale openbare entiteite is afgehandel. Die moratorium wat op die registrasie van nuwe kultuurrade geplaas is, is opgehef. Daar is tans 24 geregistreerde kultuurrade op die WKKK-databasis. Gedurende die oorsigperiode het die WKKK drie netwerksessies vir die geregistreerde kultuurrade gehou.

Die volgende ses geregistreerde kultuurrade is finansieel ondersteun om hul kultuurprojekte te finansier:

No. Kultuurrade Bedrag

1 Kochokwa-kultuurraad R30,000

2 Gourikwa-kultuurraad R15,000

3 Griekwa Nasionale Konferensie-kultuurraad R30,000

4 Hessekwa-kultuurraad R19,760

5 Intsika Yamanyange-kultuurraad R25,000

6 Nyahbinghi Huis van Paarl-kultuurraad R30,000

Totaal R149,760

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Die volgende kultuurgeriewe word deur die kommissie bestuur en in stand gehou: die Bien Donné-herehuis en Groot Drakenstein-kultuurgerief (Simondium, Paarl); Okkie Jooste-kultuurgerief (Stellenbosch); Melkbos-kultuursentrum en Melkbos Oppiesee (Melkbosstrand); Schoemanspoort-kultuurgerief (Oudtshoorn); en Koekenaap-kultuurgerief (Vredendal).

Die tabel hieronder dui die aantal persone aan wat die geriewe oor die afgelope twee jaar benut het:

Kultuurgerief 2013/14 2014/15 Groot Drakenstein-kultuurgerief 5,618 4,512

Koekenaap-kultuurgerief 625 586

Melkbos-kultuursentrum 4,169 3,754

Melkbos Oppiesee-kultuurgerief 3,351 3,619

Okkie Jooste-kultuurgerief 9,535 8,785

Schoemanspoort-kultuurgerief 2,261 1,459

Totaal 25,559 22,715

2.2. Organisasie-omgewing

Kragtens artikel 13 van die Wes-Kaapse Kultuurkommissie- en Kultuurradewet, 1998, word amptenare van die Departement van Kultuursake en Sport opgedra om die administratiewe werk van die WKKK uit te voer. Die WKKK se sekretariaat is binne die departement se kuns- en kultuurkomponent geleë. Die DKES verleen ook finansiële ondersteuning en sorg vir aankope en betalings. Volle sittings van die WKKK vind een keer per kwartaal plaas. Die WKKK-komitees (Uitvoerende; Navorsings- en Ontledings-; Geriewe-; en Kultuurrade-) maak aanbevelings vir oorweging deur die volle sitting. Die bedryfstermyn van die WKKK is ’n driejaartermyn. Dit het op 15 April 2012 met 13 lede begin en verstryk op 15 April 2015. Dr. Willem Andreas Boezak (adjunkvoorsitter: WKKK) het die voorsitterposisie vir die oorblywende ampsperiode aanvaar.

2.3. Sleutelbeleidsontwikkelings- en wetgewende veranderings

Die volgende beleide is bygewerk: Die hersiening van die registrasie en deregistrasie van Kultuurradebeleid het ’n aanvang geneem. Die Inkomste- en Benuttingsbeleid is onder beskouing weens die aanvraag van kliëntorganisasies wat nie in die kuns- en kultuurorganisasies is nie, maar ons inkomstestroom sou kon verhoog.

2.4. Strategiese uitkomsgeoriënteerde doelwitte

Die bevordering, ontwikkeling en transformasie van kultuuraktiwiteite in die Wes-Kaap deur: • aanmoediging van hoër benutting van kultuurgeriewe; • aanmoediging van die gebruik van kultuurgeriewe deur meer uiteenlopende groepe; • bevordering van kulturele warmte deur dialoog met kultuurrade; en • bevordering van sosiaal-inklusiewe programme.

16



Strategiese uitkomsgeoriënteerde doelwit 1

Ten volle funksionele, veilige, goed-in-stand-gehoue en toeganklike kultuurgeriewe.

Doelwitstelling Om toegang, gereelde instandhouding en uiteenlopende benutting van kultuurgeriewe te verseker.


Bevordering van sosiale dialoog en bevordering van kulturele warmte onder uiteenlopende kultuurrade en -groepe.

Doelwitstelling Om respek vir, en waardering van, kulturele verskeidenheid in die Wes-Kaap te bevorder.


Die skepping van ’n omgewing wat vir sosiale insluiting bevorderlik is deur ’n verskeidenheid aktiwiteite.

Doelwitstelling Om die bevordering, ontwikkeling en bewaring van kuns en kultuur in die Wes-Kaap te verseker.

Die teikens van die WKKK volgens die JPP is volledig bereik.

17



3. PRESTASIE-INLIGTING VOLGENS PROGRAM/AKTIWITEIT/DOELSTELLING

Die doelstellings van die Kultuurkommissie is om kultuur in die Wes-Kaap te bewaar, te bevorder en te ontwikkel in ooreenstemming met ’n beleid wat deur die provinsiale minister bepaal is. Ten einde sy doelstellings te bereik, doen die Wes-Kaapse Kultuurkommissie die volgende: (1) Bestuur die registrasie en deregistrasie van kultuurrade wat vrywillige assosiasies van

persone is wat op die beginsel van vryheid van assosiasie gebaseer is en wat ’n gemeenskap of gemeenskappe verteenwoordig wat ’n gemeenskaplike kultuur- en taalerfenis in die Wes-Kaap deel.

(2) Voorsien befondsing vir kultuurprojekte, konferensies en navorsing wat deur

geregistreerde kultuurrade uitgevoer word. (3) Beheer, bestuur, ontwikkel en hou roerende en onroerende eiendom in stand wat

onder sy toesig geplaas is kragtens artikel 2(1)(a) of (b) van die Wet.

3.1 Strategiese doelstellings

Strategiese doelstellings Werklike prestasie 2013/14

Beplande teiken

2014/15

Werklike prestasie 2014/15

Afwyking van beplande teiken na werklike

prestasie vir 2014/15

Kommentaar oor afwykings

Die bewaring, bevordering en ontwikkeling van kuns en kultuur deur kultuurrade, die bestuur van kultuurgeriewe, navorsing en ontleding.

27 27 27 Geen Geen

Program: Wes-Kaapse Kultuurkommissie

Die WKKK voorsien toegang tot kultuurgeriewe en voorsien ondersteuning aan kultuurrade vir alle inwoners van die Wes-Kaap.

3.2 Sleutelprestasie-aanwysers, beplande teikens en werklike prestasies

18



Prestasie-aanwyser Werklike prestasie 2013/14

Beplande teiken

2014/15

Werklike prestasie 2014/15

Afwyking van beplande teiken

na werklike prestasie vir

2014/15

Kommentaar oor afwykings

1.1 Aantal gebeure om toegang te verbeter en om netwerking, sosiale insluiting en kulturele warmte te bevorder

3 3 3 Geen

Geen

1.3 Aantal geriewe opgegradeer en in stand gehou om geskiktheid en veiligheid vir gebruikers te verseker

7 7 7 Geen

Geen

1.4 Aantal volle sitting-, subkomitee- en strategiese vergaderings om aan die minister raad te gee

17 17 17 Geen

Geen

Gedurende die oorsigperiode het die WKKK drie netwerksessies vir die geregistreerde kultuurrade gehou. Al sewe geriewe is in stand gehou om geskiktheid en veiligheid vir gebruikers te verseker. Die WKKK het 17 vergaderings, soos geskeduleer, gehou.

Strategie om gebiede van onderprestasie uit te skakel Alle beplande teikens is bereik soos vir die finansiële jaar 2014/15 uiteengesit. Veranderings aan beplande teikens Geen.

Koppeling van prestasie aan begrotings

2014/2015* 2013/2014

Program/aktiwiteit/ doelstelling

Begroting

Werklike uitgawes

(Oor-)/ Onderbesteding

Begroting

Werklike uitgawes

(Oor-)/Onder-besteding

R’000 R’000 R’000 R’000 R’000 R’000

Goedere en dienste 2,499 2,619 (120) 2,937 2,611 326

Totaal 2,499 2,619 (120) 2,937 2,611 326

4. INKOMSTE-INVORDERING

2014/2015 2013/2014

Bronne van inkomste Skatting Werklike bedrag

Oor -/ (Onder-) Skatting

Werklike bedrag

Oor-/ (Onder-)

19



ingevorder invordering

ingevorder invordering

R’000 R’000 R’000 R’000 R’000 R’000

Ander bedryfsinkomste 1,947 1,753 (194) 2,349 1,909 (442)

Oordrag 263 363 100 250 250 -

Rente-inkomste 289 281 (8) 338 248 (90)

Totale 2,499 2,397 (102) 2,937 2,405 (532) Die oordragbetaling van die DKES is benut vir die administrasie van die komitee asook vir kultuurrade. Die inkomste gegenereer uit gebruikers van die kultuurgeriewe is gebruik vir die instandhouding en opgradering van die sewe geriewe.

4.1 Kapitaalbelegging Nie van toepassing nie.

20



DEEL C: BESTUUR

21



1. INLEIDING

Bestuur, risikobestuur en nakoming is drie steunpilare wat saam werk, met die doel om te verseker dat die entiteit sy doelstellings bereik. Nakoming van die entiteit se beleide en prosedures, wette en regulasies, wat in sterk en doeltreffende bestuur omskakel, word as sleutel tot die entiteit se sukses beskou. Hierdie verslag verskaf ’n oorsig oor die bestuur wat in die entiteit vasgelê is.

2. PORTEFEULJEKOMITEES

Die komitees van die Provinsiale Parlement wat oor die WKKK toesighouding het, is die Staande Komitee oor Gemeenskapsveiligheid, Kultuursake en Sport en die Staande Komitee oor Openbare Rekeninge (SKOOR).

Staande Komitee oor Openbare Rekeninge (SKOOR) Aanhoordatum Aangeleentheid onder oorweging 4 November 2014 Toeligting deur die Ouditeur-generaal en Ouditkomitee oor die jaarverslag van die


18 Februarie 2015 Wes-Kaapse Kultuurkommissie se voorlegging van eerste, tweede en derde kwartaallikse verslae

10 Maart 2015 Wes-Kaapse Kultuurkommissie se JPP en begroting vir 2015/16 is voorgelê

3. UITVOERENDE GESAG

Kwartaallikse prestasieverslag 31 Julie 2014, 31 Oktober 2014, 31 Januarie 2015, 30 April 2015

Moniteringsverslag gedurende die jaar 31 Julie 2014, 31 Oktober 2014, 31 Januarie 2015, 30 April 2015

4. DIE WES-KAAPSE KULTUURKOMMISSIE

Die belang en doel van die Raad Die wetgewende mandaat van die Wes-Kaapse Kultuurkommissie is om kultuur in die Wes-Kaap te bewaar, te bevorder en te ontwikkel in ooreenstemming met die Wes-Kaapse Kultuurkommissie- en Kultuurradewet, 1998. Die WKKK moet, onder andere: a) die registrasie en deregistrasie van kultuurrade oorweeg; b) roerende of onroerende eiendom wat onder sy toesig geplaas is, beheer, bestuur,

ontwikkel en in stand hou; en c) sodanige ander funksies uitvoer as wat die provinsiale minister aan die kommissie

mag opdra.

Die rol van die Raad is soos volg:

Die Wes-Kaapse Kultuurkommissie mag aan die kultuurraad/-rade hulp verleen deur:

22



a) subsidiëring van kultuurverwante projekte, navorsing en konferensies waarvoor ’n kultuurraad aansoek gedoen het;

b) bevordering en koördinering van nasionale en internasionale interkulturele kontak; en c) verskaffing van inligting om kultuur te bewaar, te bevorder en te ontwikkel. Handves van die Raad

Die Wes-Kaapse Kultuurkommissie het nie ’n formele handves nie, maar word deur die Wes-Kaapse Kultuurkommissie- en Kultuurradewet (Wet 14 van 1998) gelei.

23



Samestelling van die Raad

Naam Hoedanigheid (kragtens die openbare-entiteit-raadstruktuur)

Datum aangestel

Datum bedank

Kwalifikasies Gebied van kundigheid Direkteurskappe Ander komitees

Aantal vergaderings bygewoon


Adjunkvoorsitter 15 April 2012 n.v.t. Dipl. Maatskaplike Werk; Lisensiaat in Teologie; Meestersgraad in Teologie; Th. Drs. (Maatskaplike Etiek)

Uitvoerende kunste; literêre kunste; geesteswetenskappe (geskiedenis, kuns en kultuurgeskiedenis); betrokkenheid van die jeug by kultuur; kulturele bedrywighede (kultuurtoerisme, visuele kunste en handwerk); musiek, kommunikasie en storievertelling

Geen Geen 20

Lizo Cecil Dani

Voorsitter: Kultuurradekomitee

15 April 2012 n.v.t. Arbeidsverhoudings; projekbestuur

Literêre kunste; geesteswetenskappe (geskiedenis, kuns en kultuurgeskiedenis); betrokkenheid van die jeug by kultuur; kulturele bedrywighede (kultuurtoerisme, visuele kunste en handwerk); kulturele/tradisionele museums

Geen Geen 16

Johann du Plessis

Lid: Navorsings- en Ontledingskomitee

15 April 2012 15 Mei 2013 BA (SK en HOD) Kulturele bedrywighede (kultuurtoerisme, visuele kunste en handwerk); kurator; konsultant; opvoeder

Geen Geen Geen

Adv. Jacques du Preez

Adjunkvoorsitter: Kultuurgeriewekomitee

15 April 2012 n.v.t. LLB, LLM, Sert. SA Belastingreg Geesteswetenskappe (geskiedenis, kunste en kultuurgeskiedenis); taal en onderwys

Geen Geen 1

Anthony le Fleur

Lid: Kultuurgeriewekomitee

15 April 2012 n.v.t. Voorsitter: Griekwa Nasionale Konferensie van SA, 1989; Uitvoerende Lid: Nasionale Khoi- en San-raad, 1999; Adjunkvoorsitter: Suid-Kaapse Khoi-raad, 2010

Uitvoerende kunste; geesteswetenskappe (geskiedenis, kuns en kultuurgeskiedenis); betrokkenheid van die jeug by kultuur

Geen Geen 11

24



Linda Marques

Lid: Kultuurradekomitee

15 April 2012 n.v.t. Dipl. (Algemene Besigheidspraktyk/Openbare Betrekkinge); Kunsontwikkelingsbestuurder, KKNKF

Uitvoerende kunste; betrokkenheid van die jeug by kultuur; kulturele bedrywighede (kultuurtoerisme, visuele kunste en handwerk)

Geen Lid: Nasionale

Kunste-raad

9

Janene Mostert


15 April 2012 6 Februarie 2015

Dipl. Skone Kunste; Hoër Onderwysdiploma

Geesteswetenskappe (geskiedenis, kuns en kultuurgeskiedenis); kulturele bedrywighede (kultuurtoerisme, visuele kunste en handwerk)

Geen Geen 5

Wandisile Mlulami Ngeyi

Lid: Kultuurgeriewekomitee

15 April 2012 n.v.t. BA; Dipl. Geskiedenis en isiXhosa-metodes; Sert. in Sportleierskap, Nasionale Sportraad; Sert. Geheelskoolbestuur; Dipl. Arbeidsreg; Dipl. Arbeidsbetrekkinge; Dipl. Personeel en Opleiding

Uitvoerende kunste; geesteswetenskappe (geskiedenis, kuns en kultuurgeskiedenis)

Geen Geen Geen

Mervyn Smith

Voorsitter 15 April 2012 (oorlede November

2014)

Prokureur; Raadslid en Voorsitter/Direkteur: Kunstekaap; Voormalige President: Kaapse Prokureursorde; Voormalige President: SA Joodse Raad van Afgevaardigdes; Voorsitter: Raad van Trustees, SA Holocaust and Genocide Foundation; Lewenslange President: Bellville-krieketklub; Vriend: Suid-Afrikaanse Nasionale Galery

Uitvoerende kunste Geen Geen Geen

25



Sibongile Somdaka

Lid: Kultuurradekomitee

15 April 2012 30 Mei 2013 Nas. Dipl. Openbare Betrekkinge-bestuur; Mediakoördineerder: Wêreldbeker 2010 Fondsinsamelingsgala-geleentheid; Mediakoördineerder: FIFA-wedstryd op Nuweland vir Mandela se 89ste verjaarsdag; bevordering en bemarking van verenigings, SAFA Westelike Provinsie; Besigheidsontwikkelingsbestuurder; Hoofbestuurder: Bemarking en Reklame

Betrokkenheid van die jeug by kultuur

Geen Geen Geen

Marianne Thamm


15 April 2012 1 Januarie 2014

Dipl. Joernalistiek; kunskritikus/ rubriekskrywer/redakteur en kultuuraktivis

Uitvoerende kunste; literêre kunste

Geen Geen Geen


Lid/Voorsitter (vanaf 1 Januarie 2014): Navorsings- en Ontledingskomitee

15 April 2012 19 Februarie 2015

B Drama; vryskutkunstenaar; skrywer van drama; kunsontwikkelingspraktisyn; opvoeder

Uitvoerende kunste; betrokkenheid van die jeug by kultuur; bestuur van kultuurgeriewe

Geen Geen 11


Voorsitter: Kultuurgeriewekomitee

15 April 2012 n.v.t. Dipl. Algemene Besigheidspraktyk/ Openbare Betrekkinge; Kunsontwikkelingsbestuurder: KKNKF

Uitvoerende kunste; betrokkenheid van die jeug by kultuur; kulturele bedrywighede (kultuurtoerisme, visuele kunste en handwerk)

Geen Geen 12

26



Komitees

Komitee Aantal vergaderings gehou

Aantal lede Naam van lede

Volle sitting 5 8 Lizo Cecil Dani Linda Marques Wilson Willem Andreas Boezak John Cornelius Witbooi Jacques du Preez Anthony le Fleur Riaan Narshall Visman Janene Mostert

Kultuurrade 4 3 Lizo Cecil Dani Linda Marques Wilson Willem Andreas Boezak

Kultuurgeriewe 4 3 John Cornelius Witbooi Jacques du Preez Anthony le Fleur

Navorsing en Ontleding 4 4 Riaan Narshall Visman Janene Mostert Linda Marques Wilson Willem Andreas Boezak

Vergoeding van WKKK-lede

Die diensvoordeelpakkette vir ampsdraers van sekere statutêre en ander instellings is deur die Minister van Finansies gedefinieer en beskryf in ’n omsendbrief van die Provinsiale Tesourie. Die Voorsitter se tarief is R404 per uur, die Adjunkvoorsitter se tarief is R285 per uur, en die tarief vir lede is R247 per uur.

Naam

Vergoeding R’000

Ander uitbetalings (reis- en

verblyfskoste) R’000

Totaal R’000

Boezak WA 12 2 14

Dani LC 9 29 38

Du Preez J 1 1 2

Le Fleur A 6 40 46

Mostert J 2 1 3

Visman RN 6 1 7

Wilson LM 3 12 15

Witbooi JC 7 8 15

Totaal 46 94 140

27



5. RISIKOBESTUUR

Die rekenpligtige gesag (RG) vir die entiteit is verantwoordelik vir die implementering van ondernemingsrisikobestuur (ORB) in ooreenstemming met die Nasionale Tesourie se Openbaresektor-risikobestuursraamwerk (NTOSRBR), en die Direktoraat Ondernemingsrisikobestuur (D:ORB) in die Departement van die Premier (DvdP) voorsien ’n gesentraliseerde strategiese ondersteuningsdiens aan die entiteit. In nakoming van die Nasionale Tesourie se Openbaresektor-risikobestuursraamwerk (NTOSRBR) en om verder risikobestuur binne die entiteit vas te lê, het die Wes-Kaapse Regering (WKR) ’n ORB-beleid aangeneem wat die WKR se algehele bedoeling met betrekking tot ORB uiteensit. Die entiteit het ’n ORB-strategie aangeneem, wat op 17 Julie 2014 deur die rekenpligtige gesag goedgekeur is, en ’n ORB-implementeringsplan, wat op 8 Mei 2014 deur die rekenpligtige gesag goedgekeur is. Die ORB-implementeringsplan bring die WKR se ORB-beleid en die entiteit se ORB-strategie ten uitvoer en beskryf in hooftrekke die rolle en verantwoordelikhede van die bestuur en personeel in die vaslegging van risikobestuur in die entiteit. Die entiteit beoordeel beduidende risiko’s wat ’n impak op die bereiking van sy doelstellings, beide strategiese en programrisiko’s, op ’n kwartaallikse basis sou kon hê. Daar is aan risiko’s voorkeur gegee, gebaseer op die waarskynlikheid en impak (inherent en oorblywend) daarvan, en daar is op bykomende temperings ooreengekom om risiko’s tot aanvaarbare vlakke te verlaag. Nuwe/ontluikende risiko’s is gedurende die kwartaallikse hersieningsprosesse geïdentifiseer. Die entiteit het ’n Ondernemingsrisikobestuurskomitee (ORBKO) tot stand gebring om aan die rekenpligtige gesag hulp te verleen in die uitvoering van haar verantwoordelikhede wat met risikobestuur verband hou. Die komitee is werksaam onder ’n opdrag wat op 17 Julie 2014 deur die rekenpligtige beampte vir die Departement van Kultuursake en Sport goedgekeur is. Die ORBKO het die strategiese en programrisiko-registers bekragtig en verdere aksie, waar tersaaklik, aanbeveel. Die Ouditkomitee het onafhanklike toesighouding oor die entiteit se risikobestuurstelsel verskaf. Die Ouditkomitee is voorsien van kwartaallikse ORB-vorderingsverslae en die entiteit se risikoprofiele en -registers om sy onafhanklike toesighoudingsrol uit te voer. Die Ouditkomitee se evaluering van die risikobestuursproses is met betrekking tot die vordering van die implementering van die entiteit se jaarlikse ORB-implementeringsplan en strategiese risiko’s wat deur die entiteit en sy tersaaklike risikorespons-/ behandelingstrategieë in die gesig gestaar word.

6. EENHEID VIR INTERNE BEHEER

Dit is die verantwoordelikheid van die rekenpligtige gesag om deurlopend interne beheermaatreëls te beoordeel en evalueer en te verseker dat die beheeraktiwiteite wat in gereedheid is, effektief, doeltreffend en deursigtig is, wanneer nodig. Om dit moontlik te maak, is kwartaallikse sleutelbeheervergaderings met die Ouditeur-generaal, programbestuurders van die Departement van Kultuursake en Sport en die provinsiale minister gehou. Dit is ’n voortgaande proses om te verseker dat die departement skoon oudits verkry.

28



7. INTERNE OUDIT EN OUDITKOMITEES

Interne Oudit voorsien die bestuur van onafhanklike, objektiewe versekerings- en konsultasiedienste wat

ontwerp is om waarde toe te voeg en om die bedrywighede van die entiteit deurlopend te verbeter. Dit

staan die entiteit by om sy doelstellings te bereik deur middel van ’n stelselmatige, gedissiplineerde

benadering tot die evaluering en verbetering van die effektiwiteit van bestuurs-, risikobestuurs- en

beheerprosesse. Die volgende sleutelaktiwiteite word in hierdie verband uitgevoer:

• Beoordeling en die maak van toepaslike aanbevelings ter verbetering van die bestuursprosesse om

die entiteit se doelstellings te bereik

• Evaluering van die toereikendheid en effektiwiteit van, en bydra tot, die verbetering van die

risikobestuursproses

• Die verlening van bystand aan die rekenpligtige gesag in die handhawing van doeltreffende en

effektiewe beheermaatreëls deur die evaluering van daardie beheermaatreëls om hul effektiwiteit en

doeltreffendheid te bepaal en deur die ontwikkeling van aanbevelings vir versterking of verbetering

Die volgende versekeringsafsprake is in die 2014/15 Interne Ouditplan goedgekeur:

• Inligtingstelseloudit: SLIMS en PASTEL

Die Ouditkomitee is as ’n toesighoudende liggaam tot stand gebring wat onafhanklike toesighouding

verskaf oor bestuurs-, risikobestuurs- en beheerprosesse in die entiteit, waaronder toesighouding en

verantwoordelikhede met betrekking tot:

• die interne oudit-funksie;

• die eksterne oudit-funksie (Ouditeur-generaal van Suid-Afrika – OGSA);

• entiteitsrekeningkunde en -verslaggewing;

• die entiteit se rekeningkundige beleide;

• ’n oorsig oor die OGSA se bestuurs- en ouditverslag;

• ’n oorsig oor die entiteit se monitering gedurende die jaar;

• entiteitsrisikobestuur;

• interne beheer;

• voorafbepaalde doelstellings; en

• etiese en forensiese ondersoeke.

29



Die tabel hieronder maak tersaaklike inligting oor die ouditkomiteelede bekend:

Naam Kwalifikasies Intern

of

ekstern

Indien intern,

pos in die

departement

Datum

aangestel

Datum

bedank

Aantal

vergaderings

bygewoon

Mnr. Ronnie

Kingwill

BCom, CTA, GR

(SA)

Ekstern N.v.t. 1 Januarie 2013 N.v.t. 8

Mnr. Mervyn

Burton

BCompt;

BCompt (Hons.);

BR (SA)

Ekstern N.v.t. 1 Januarie 2012

1 Januarie 2015

(2de termyn)

N.v.t. 8

Me. Judy

Gunther

BCompt,

Meestersgraad in

Kosteberekening,

CIA; AGA; CRMA


Mnr. Louw

van der

Merwe

GR (SA); ACMA;

CIA; CISA; CRMA Ekstern N.v.t. 1 Januarie 2013 N.v.t. 8

Mnr.

Francois

Barnard

BProc, BCompt

(Hons.);

Nagraadse

Diploma in

Ouditering;

MComm

(Belasting); GR

(SA)


8. NAKOMING VAN WETTE EN REGULASIES

Die stelsels, beleide en prosesse is in gereedheid om nakoming van wette en regulasies te verseker. Sjablone wat effektiewe monitering verseker, word ontwikkel.

30



9. BEDROG EN KORRUPSIE Die Wes-Kaapse Regering het ’n Teenkorrupsiestrategie aangeneem wat die provinsie se geenverdraagsaamheid-standpunt teenoor bedrog en korrupsie bevestig. Die entiteit het ’n goedgekeurde Bedrogvoorkomingsplan en ’n Bedrogvoorkomingsimplementeringsplan wat aan die Bedrogvoorkomingsplan uitvoering gee. Daar bestaan verskeie kanale om oor bewerings van bedrog en korrupsie verslag te doen, en dit word breedvoerig in die Provinsiale Teenkorrupsiestrategie en die entiteit se Bedrogvoorkomingsplan beskryf. Elke bewering wat deur die Provinsiale Forensiese Dienste (PFD) ontvang word, word in ’n gevallebestuurstelsel aangeteken, wat as ’n bestuursinstrument gebruik word om verslag te doen oor vordering met gevalle wat op die entiteit betrekking het en statistiek genereer vir die provinsie en entiteit. Ons beskerm werknemers wat die fluitjie oor vermoedelike bedrog, korrupsie en diefstal blaas indien die openbaarmaking ’n beskermde openbaarmaking is (d.w.s. aan statutêre vereistes voldoen, bv. te goeder trou gemaak is). Die geleentheid om anoniem te bly, is aan enige persoon beskikbaar wat dade van bedrog, diefstal en korrupsie sou wou aanmeld, en indien hulle dit persoonlik aanmeld, sal hul identiteite vertroulik gehou word deur die persoon by wie hulle dit aanmeld.

Sodra bedrog of korrupsie bevestig word, ná voltooiing van ’n ondersoek, is die tersaaklike werknemers wat by hierdie optrede betrokke was, onderhewig aan ’n dissiplinêre verhoor. In al sodanige gevalle word van die WKR-verteenwoordiger wat die dissiplinêre verrigtinge instel, verwag om die ontslag van die betrokke werknemer aan te beveel. Waar prima facie-bewys van kriminele gedrag bespeur word, moet ’n kriminele saak by die Suid-Afrikaanse Polisiediens aanhangig gemaak word.

Aan die einde van die finansiële jaar is geen (zero) sake met betrekking tot die entiteit aangemeld.

10. MINIMALISERING VAN BELANGEBOTSING

Die WKKK verseker dat daar geen belangebotsings is nie deur daarop aan te dring dat ’n Verklaring van Belang (WCBD4-vorm) van elke verskaffer verkry word wat nie op die Wes-Kaapse Verskaffersdatabasis geregistreer is nie. Voordat met verskaffers wat nie op die databasis geregistreer is nie, sake gedoen word, word kontroles uitgevoer om te verifieer dat hul WCBD4-verklarings nie ouer as 12 maande is nie. Die Provinsiale Tesourie staan entiteite by om die risiko van belangebotsings te verminder waar eienaars of direkteurs van maatskappye ook staatsamptenare in die Wes-Kaap is. Dit word gedoen deur inligting uit PERSAL (die Personeelsalarisstelsel) beskikbaar te stel oor staatsamptenaars wat as eienaars of direkteurs van maatskappye geregistreer is. Die entiteit verseker dat sodanige persone oor ’n brief beskik van goedkeuring om besoldigde werk buite die staatsdiens (BWBS) te verrig alvorens met hulle besigheid gedoen word. Die entiteit het nie enige belangebotsing by enige besigheid gevind wat met verskaffers gedoen is nie. Indien sodanige botsing aan die lig sou kom, sal die saak as ’n wederregtelike aanvoerkettingbestuursaktiwiteit hanteer word, en ná ’n omsigtigheidsondersoek, sal die verskaffer as ’n “nievoorkeur”-diensverskaffer geïdentifiseer word.

11. GEDRAGSKODE Die beleid deur die DKES geïmplementeer, inkorporeer die WKKK. Die doel van die Gedragskode is om ’n hoë standaard van professionele etiek in die werkplek te bevorder. Die WKKK streef daarna om by die inhoud van die kode te bly en dit na te kom. Werknemers word van die inhoud van die Gedragskode bewus gemaak deur, onder andere, die verpligte oriëntering van alle nuut-aangestelde werknemers. Die kode is onder alle werknemers versprei as ’n herinnering aan die voortdurende bevordering van hoë standaarde van professionele etiek in die werkplek. Indien en wanneer daar strydig met die inhoud van die kode opgetree word, maak bestuurders gebruik van progressiewe dissipline soos wat nodig mag wees. Ernstiger oortredings word na die Sentrum vir Korporatiewe Dienste (Direktoraat Werknemerverhoudinge) vir formele dissiplinêre prosedures verwys.

31



Daarbenewens is die lede van die Wes-Kaapse Kultuurkommissie verplig om ’n gedragskode te onderteken en daaraan te voldoen wat op hul gebied van verantwoordelikheid betrekking het.

12. GESONDHEIDS-, VEILIGHEIDS- EN OMGEWINGSAANGELEENTHEDE

Die beleid deur die DKES geïmplementeer, inkorporeer die WKKK. Gesondheids- en veiligheidsaangeleenthede word aangespreek deur die uitvoering van maandelikse inspeksies by die DKES se hoofkantoor en jaarlikse ouditinspeksies by alle ander kantore van die departement. Gebeurlikheidsplanne en besigheidskontinuïteitsplanne is vir al die kantore saamgestel. Die bestuurders by al die kantore is as gesondheids- en veiligheidsrisikokoördineerders, veiligheidsbeamptes, eerstehulpwerkers en brandbestryders aangestel en opgelei. Jaarlikse brandweeroefeninge word by die kantore in die Kaapstadse middestad gehou in samewerking met die Departement van Gemeenskapsveiligheid en die Departement Ramprisikobestuur van die Stad Kaapstad wat al die prosesse moniteer en kommentaar daarop lewer.

13. MAATSKAPPY-/RAADSEKRETARIS

Nie van toepassing op die openbare entiteit nie.

14. MAATSKAPLIKE VERANTWOORDELIKHEID

Nie van toepassing op die openbare entiteit nie.

15. OUDITKOMITEEVERSLAG Ons lê met genoeë hiermee ons verslag vir die finansiële jaar geëindig 31 Maart 2015 voor. Verantwoordelikheid van die Ouditkomitee Die Ouditkomitee berig dat hy voldoen het aan sy verantwoordelikhede wat uit artikel 51(1)(a) van die Wet op Openbare Finansiële Bestuur en Tesourieregulasie 27.1 spruit. Die Ouditkomitee berig ook dat hy toepaslike formele opdragte as sy Ouditkomitee-opdragte aangeneem het, sy sake gereguleer het in nakoming van hierdie opdragte en al sy verantwoordelikhede nagekom het soos daarin vervat. Die effektiwiteit van interne beheer Die entiteit word deur die Departement van Kultuursake en Sport bedien, en geen interne beheergebreke is op die entiteitsvlak aangemeld nie. Bestuur gedurende die jaar en kwartaallikse prestasieverslae Die entiteit het maandeliks en kwartaalliks aan die Tesourie verslag gedoen soos wat deur die WOFB vereis word. Die Ouditkomitee is tevrede met die inhoud en gehalte van die kwartaallikse finansiële en prestasieverslae wat gedurende die oorsigjaar deur die rekenpligtige beampte van die entiteit voorberei en uitgereik is.

32



Evaluering van finansiële state Die Ouditkomitee het:

• die geouditeerde finansiële jaarstate soos wat dit in die jaarverslag ingesluit is, met die Ouditeur-generaal en die rekenpligtige beampte hersien en bespreek;

• die Ouditeur-generaal se bestuursverslag en die bestuur se reaksies daarop hersien; • veranderings aan die rekeningkundige beleide en praktyke oorweeg en dit is, waar van

toepassing, in die finansiële jaarstate vermeld; • die entiteit se prosesse om nakoming van wetlike en regulatoriese bepalings te verseker, hersien; • die inligting oor voorafbepaalde doelstellings waaroor in die jaarverslag berig is, hersien; • wesenlike aanpassings wat uit die oudit van die entiteit voortgespruit het, hersien; en • veranderings aan die tussentydse finansiële state hersien en, waar toepaslik, aanbeveel soos deur

die entiteit voorgelê vir die ses maande eindigende 30 September 2014.

Interne oudit Die Ouditkomitee bly besorg oor die toereikendheid van interne oudithulpbronne om volledige dekking van hoërisikogebiede te verseker. Die gekombineerde versekeringsbenadering sal steeds aangewend word om beperkte interne oudithulpbronne doeltreffend op die mees tersaaklike risikogebiede te fokus. Ouditeur-generaal se verslag Ons het die entiteit se Implementeringsplan vir ouditaangeleenthede hersien wat gedurende die vorige jaar ontwikkel is, en ons is tevrede dat die aangeleenthede aangespreek is soos deur die Ouditeur-generaal berig. Die Ouditkomitee het met die Ouditeur-generaal en die entiteit samesprekings gehou om te verseker dat daar geen onopgeloste aangeleenthede is wat uit die regulatoriese oudit voortgespruit het nie. Die Ouditkomitee gaan akkoord met, en aanvaar, die gevolgtrekkings van die Ouditeur-generaal oor die finansiële jaarstate en is van mening dat die geouditeerde finansiële jaarstate aanvaar word en saamgelees word met die verslag van die Ouditeur-generaal. Waardering Die Ouditkomitee wil graag sy waardering teenoor die bestuur van die entiteit, die Ouditeur-generaal en die Korporatiewe Versekeringstak betuig vir die samewerking en inligting wat hulle verskaf het om ons in staat te stel om hierdie verslag op te stel.

_______________________ Ronnie Kingwill Voorsitter van die Maatskaplike Groepouditkomitee Wes-Kaapse Kultuurkommissie: Wes-Kaapse Regering 11 Augustus 2015

33



DEEL D: MENSEHULPBRONBESTUUR

34



INLEIDING

Hierdie statistieke verskyn in die jaarverslag van die Departement van Kultuursake en Sport.

35



DEEL E: FINANSIËLE INLIGTING

36



1. Verslag van die Ouditeur-generaal aan die Wes-Kaapse Provinsiale Parlement oor die Wes-Kaapse Kultuurkommissie

Inleiding

1. Ek het die finansiële state van die Wes-Kaapse Kultuurkommissie soos op bladsy 40 tot 64

uiteengesit, geouditeer. Dit behels die staat van finansiële posisie soos op 31 Maart 2015, die staat van finansiële prestasie, die staat van veranderings in netto bates, die kontantvloeistaat en die staat van vergelyking van begroting en werklike bedrae vir die jaar wat toe geëindig het, asook die aantekeninge, wat bestaan uit ’n opsomming van beduidende rekeningkundige beleide en ander verduidelikende inligting.

Verantwoordelikheid van die rekenpligtige gesag vir die finansiële state

2. Die rekenpligtige gesag is verantwoordelik vir die voorbereiding en billike aanbieding van hierdie

finansiële state in ooreenstemming met die Suid-Afrikaanse Standaarde van Algemeen Erkende Rekeningkundige Praktyk (SA Standaarde van AERP), die vereistes van die Wet op Openbare Finansiële Bestuur van Suid-Afrika, 1999 (Wet No. 1 van 1999) (WOFB) en artikel 15(5) van die Wes-Kaapse Kultuurkommissie- en Kultuurradewet, 1998 (Wet No. 14 van 1998) (WKKKW) en vir sodanige interne beheer as wat die rekenpligtige gesag as nodig beskou om die voorbereiding van finansiële state wat vry van wesenlike wanvoorstelling is, hetsy weens bedrog of fout, moontlik te maak.

Verantwoordelikheid van Ouditeur-generaal

3. Dit is my verantwoordelikheid om ’n mening oor hierdie finansiële state uit te spreek wat op my

oudit gebaseer is. Ek het my oudit in ooreenstemming met Internasionale Ouditstandaarde uitgevoer. Daardie standaarde vereis dat ek etiese vereistes nakom en die oudit beplan en uitvoer om redelike versekering te verkry dat die finansiële state vry van wesenlike wanvoorstelling is.

4. ’n Oudit behels die uitvoering van prosedures om ouditbewyse oor die bedrae en openbarings in

die finansiële state te bekom. Die prosedures wat gekies is, hang af van die ouditeur se oordeel, waaronder die bepaling van die risiko’s van wesenlike wanvoorstelling van die finansiële state, hetsy weens bedrog of fout. By sodanige risikobepalings oorweeg die ouditeur interne beheer wat verband hou met die entiteit se voorbereiding en billike voorlegging van die finansiële state ten einde ouditprosedures te ontwerp wat toepaslik is in die omstandighede, maar nie vir die doel van die uitspreek van ’n mening oor die effektiwiteit van die entiteit se interne beheer nie. ’n Oudit sluit ook die evaluering van die toepaslikheid van rekeningkundige beleide in wat gebruik word en die redelikheid van rekeningkundige skattings wat deur die bestuur gemaak word, asook die evaluering van die algehele aanbieding van die finansiële state.

5. Ek is van oordeel dat die ouditbewyse wat ek bekom het, voldoende en toepaslik is om as

grondslag vir my ouditmening te dien. Mening

6. Na my mening bied die finansiële state in alle wesenlike opsigte ’n billike weergawe van die

finansiële posisie van die Wes-Kaapse Kultuurkommissie soos op 31 Maart 2015 en van sy finansiële prestasie en kontantvloei vir die jaar wat toe ten einde geloop het, in ooreenstemming met die SA Standaarde van AERP en die vereistes van die WOFB en die WKKKW.

37



Verslag oor ander wetlike en regulatoriese vereistes

7. In ooreenstemming met die Openbare Ouditwet van Suid-Afrika, 2004 (Wet No. 25 van 2004) (OOW) en die algemene kennisgewing uitgereik ingevolge daarvan het ek ’n verantwoordelikheid om verslag te doen oor bevindings rakende die vermelde prestasie-inligting teen voorafbepaalde doelstellings vir die gekose doelstelling aangebied in die jaarlikse prestasieverslag, nienakoming van wetgewing en interne beheer. Die doelstelling van my toetse was om aanmeldbare bevindings soos onder elke subopskrif beskryf, te identifiseer, maar nie om bewyse te versamel om versekering oor hierdie aangeleenthede te verskaf nie. Gevolglik spreek ek nie ’n mening of gevolgtrekking oor hierdie aangeleenthede uit nie.

Voorafbepaalde doelstellings

8. Ek het prosedures uitgevoer om bewyse te verkry oor die nuttigheid en betroubaarheid van die

prestasie-inligting waaroor verslag gedoen is, vir die volgende gekose doelstelling soos uiteengesit in die jaarlikse prestasieverslag van die openbare entiteit vir die jaar geëindig 31 Maart 2015:

• Doelstelling: die bewaring, bevordering en ontwikkeling van kuns en kultuur deur

kultuurrade, die bestuur van kultuurgeriewe, navorsing en ontleding (op bladsy 18).

9. Ek het die prestasie-inligting waaroor verslag gedoen is, geëvalueer teen die algehele maatstawwe van nuttigheid en betroubaarheid.

10. Ek het die nuttigheid van die prestasie-inligting waaroor verslag gedoen is, geëvalueer om te

bepaal of dit in ooreenstemming met die Nasionale Tesourie se jaarlikse verslagdoeningsbeginsels aangebied is en of die prestasie waaroor verslag gedoen is, met die beplande doelstelling strook. Ek het verder toetse uitgevoer om te bepaal of aanwysers en teikens goed gedefinieer, verifieerbaar, spesifiek, meetbaar, tydgebonde en tersaaklik was, soos vereis deur die Nasionale Tesourie se Raamwerk vir die Bestuur van Programprestasie-inligting (RBPPI).

11. Ek het die betroubaarheid van die prestasie-inligting waaroor verslag gedoen is, beoordeel om te

bepaal of dit geldig, akkuraat en volledig is. 12. Ek het nie enige wesenlike bevindings oor die nuttigheid en betroubaarheid van die prestasie-

inligting waaroor verslag gedoen is vir die doelstelling, geïdentifiseer nie: die bewaring, bevordering en ontwikkeling van kuns en kultuur deur kultuurrade, die bestuur van kultuurgeriewe, navorsing en ontleding.

Bykomende aangeleenthede

13. Alhoewel ek geen wesenlike bevindings oor die nuttigheid en betroubaarheid van die prestasie-

inligting waaroor verslag gedoen is vir die gekose doelstelling, geïdentifiseer het nie, vestig ek die aandag op die volgende saak: Bereiking van beplande teikens

14. Verwys na bladsy 18 van die jaarlikse prestasieverslag vir inligting oor die bereiking van die

beplande teikens vir die jaar.

Nakoming van wetgewing 15. Ek het prosedures uitgevoer om bewyse te bekom dat die openbare entiteit aan toepaslike

wetgewing rakende finansiële aangeleenthede, finansiële bestuur en ander verwante

38



aangeleenthede voldoen het. Ek het nie enige gevalle van wesenlike nienakoming van spesifieke aangeleenthede in sleutelwetgewing, soos uiteengesit in die algemene kennisgewing uitgereik kragtens die OOW, geïdentifiseer nie.

Interne beheer

16. Ek het interne beheer oorweeg wat op my oudit van die finansiële state, die jaarlikse

prestasieverslag en nakoming van wetgewing van toepassing is. Ek het nie enige beduidende gebreke in interne beheer geïdentifiseer nie.

Kaapstad

29 Julie 2015

39



FINANSIËLE JAARSTATE vir die jaar geëindig 31 Maart 2015

STAAT VAN FINANSIËLE POSISIE soos op 31 Maart 2015

Syfers in rand

AANTEKENINGE

2015 R’000

2014 R’000

BATES

Bedryfsbates

Kontant en kontantekwivalente 2 4,655 4,928

Ontvangbare rekeninge uit uitruiltransaksies 3 4 13

TOTALE BATES 4,659 4,941

LASTE

Bedryfslaste

Bedrae betaalbaar uit uitruiltransaksies

Inkomste vooruit ontvang 4 4

307

177

116

428

TOTALE LASTE 484 544

NETTO BATES

Opgehoopte surplus 4,175 4,397

TOTALE NETTO BATES 4,659 4,941

40




STAAT VAN FINANSIËLE PRESTASIE vir die jaar geëindig 31 Maart 2015

Syfers in rand

AANTEKENINGE

2015 R’000

2014 R’000

INKOMSTE Inkomste uit nie-uitruiltransaksies

5.1

363

250

Inkomste uit uitruiltransaksies

5.2

2,034 2,155

TOTALE INKOMSTE 2,397 2,405

UITGAWES

Ouditgelde 6 (188) (203)

Ledevergoeding 8 (46) (59)

Administratiewe uitgawes 9 (75) (138)

Oordragte en subsidies: uitgawes 10 (150) (210)

Ander bedryfsuitgawes 11 (2,160) (2,063)

TOTALE UITGAWES

(2,619)

(2,673)

TEKORT VIR DIE JAAR

(222)

(268)

41




STAAT VAN VERANDERINGS IN NETTO BATES

Opgehoopte surplus

R’000

Totale ekwiteite

R’000

Saldo op 1 April 2013

4,665

4,665

Tekort vir die jaar

(268)

(268)

Saldo op 1 April 2014

4,397

4,397

Tekort vir die jaar

(222)

(222)

Saldo op 31 Maart 2015

4,175

4,175

42




KONTANTVLOEISTAAT

Syfers in rand

AANTEKENINGE

2015 R’000

2014 R’000

Kontantvloei uit bedryfsaktiwiteite

Kontantontvangste

2,057

2,291

Kontant betaal (2,611) (2,746)

Kontant aangewend in bedryf 7 (554) (455)

Rente ontvang 281 248

Netto vermindering van kontant en kontantekwivalente

(273)

(207)

Kontant en kontantekwivalente aan die begin van die jaar

4,928

5,135

Totale kontant en kontantekwivalente aan die einde van die jaar 2

4,655

4,928

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STAAT VAN VERGELYKING VAN BEGROTING EN WERKLIKE BEDRAE

Beskrywing

Goedge-keurde

begroting

R’000

Werklike bedrae op vergelykbare

grondslag

R’000

Verskil tussen finale begroting en

werklike bedrag

R’000

Verskil

% Verduideliking van beduidende afwykings (groter as 5%)

INKOMSTE

Oordragte en subsidies 263 363 100 38% Bykomende befondsing is van die DKES ontvang.

Ander bedryfsinkomste 1,947 1,753 (194) (10%) Vermindering in gebruik van geriewe.

Rente-inkomste 289 281 (8) (3%)

TOTALE INKOMSTE 2,499 2,397 (102)

UITGAWES

Ledevergoeding 100 46 54 54% Lede wat bedank het, wat daartoe gelei het dat daar geen kworum vir geskeduleerde vergaderings was nie.

Administratiewe uitgawes 82 75 7 9% Direk gekoppel aan minder vergaderings gehou.

Ouditgelde 250 188 62 25% Die koste van die oudit was minder as wat verwag is.

Oordragte en subsidies 250 150 100 40% Daar was minder aansoeke om finansiële bystand.

Ander bedryfsuitgawes 1,817 2,160 (343) (19%) Die koste vir herstelwerk en instandhouding by die geriewe het die oorspronklike begroting oorskry.

TOTALE UITGAWES 2,499 2,619 (120)

NETTO UITWERKING - (222) (222)

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AANTEKENINGE BY DIE FINANSIËLE JAARSTATE vir die jaar geëindig 31 Maart 2015

Die goedgekeurde begroting dek die jaar van 1 April 2014 tot 31 Maart 2015. Die finansiële state is op die aanwasgrondslag voorberei deur ’n klassifikasie volgens die aard van uitgawes in die staat van finansiële prestasie te gebruik. Die finansiële state verskil van die begroting, wat op die kontantgrondslag goedgekeur is deur dieselfde klassifikasie te gebruik. Afwykings bo 5% word as beduidend beskou en word in die staat van vergelyking van begroting en werklike bedrae hierbo verduidelik. ’n Rekonsiliasie tussen die werklike bedrae op ’n vergelykbare grondslag soos voorgestel in die staat van vergelyking van begroting en werklike bedrae en die werklike bedrae in die kontantvloeistaat vir die jaar geëindig 31 Maart 2015 word hieronder weergegee. Die finansiële state en begrotingsdokumente is vir dieselfde jaar voorberei. Daar is ’n grondslagverskil: die begroting is op ’n kontantgrondslag voorberei en die finansiële state op die aanwasgrondslag. REKONSILIASIE VAN WERKLIKE BEDRAE OP ’N VERGELYKBARE GRONDSLAG EN WERKLIKE BEDRAE IN DIE FINANSIËLE STATE

Beskrywing Bedryf R’000

Totaal R’000

Werklike bedrag op vergelykbare grondslag soos voorgestel in die begroting en werklike vergelykende staat

-

-

Grondslagverskille (222) (222)

Tydberekeningsverskille - -

Entiteitsverskille - -

Werklike bedrag in die kontantvloeistaat (222) (222)

45




1. REKENINGKUNDIGE BELEIDE

1.1 VOORLEGGING VAN FINANSIËLE STATE

Die finansiële state is in ooreenstemming met die volgende beleide opgestel, wat konsekwent toegepas is op alle wesenlike aspekte, tensy andersins aangedui. Waar toepaslik en sinvol is bykomende inligting egter geopenbaar om die nuttigheid van die finansiële state te verhoog en om aan die statutêre vereistes van die Wet op Openbare Finansiële Bestuur, Wet 1 van 1999 (soos gewysig deur Wet 29 van 1999), en die Nasionale Tesourieregulasies uitgereik kragtens die Wet, te voldoen.

1.1.1 Grondslag van voorbereiding

Die finansiële state is in ooreenstemming met die effektiewe Standaarde van Algemeen Erkende Rekeningkundige Praktyke (AERP) opgestel, waaronder enige interpretasies, riglyne en instruksies wat deur die Raad vir Rekeningkundige Standaarde uitgereik is.

Die finansiële state is volgens die historiese kostekonvensie opgestel, behalwe soos in die rekeningkundige beleide hieronder bekendgemaak. Die rekeningkundige beleide hieronder uiteengesit, waar van toepassing op die entiteit, is konsekwent toegepas op alle jare wat in hierdie finansiële state voorgestel word, tensy andersins vermeld.

AERP-standaarde van toepassing op die verslagdoeningsjaar:

AERP-verw. Beskrywing AERP-verw. Beskrywing

AERP 1* Voorlegging van Finansiële State AERP 18 Segmentverslagdoening

AERP 2* Kontantvloeistate AERP 19* Voorwaardes, Voorwaardelike Laste en Moontlike Bates

AERP 3*

Rekeningkundige Beleide, Veranderings in Rekeningkundige Skattings en Foute

AERP 21* Waardevermindering van Niekontant-genererende Bates

AERP 4*

Die uitwerking van Veranderings in Buitelandse-valutakoerse

AERP 23 Inkomste uit Nie-uitruiltransaksies (Belastings en Oordragte)

AERP 5* Leenkoste AERP 24 Voorlegging van Begrotingsinligting in Finansiële State

46



AERP 6* Gekonsolideerde en Afsonderlike Finansiële State

AERP 25 Werknemervoordele

AERP 7* Beleggings in Assosiate AERP 26 Waardedaling van Kontant-

genererende Bates

AERP 8* Belange in Gesamentlike Ondernemings

AERP 27* Landbou (vervang AERP 101)

AERP 9* Inkomste uit Uitruiltransaksies AERP 31 Ontasbare Bates (vervang AERP 102)

AERP 10*

Finansiële Verslagdoening in Hiperinflasionêre Ekonomieë

AERP 100* Niebedryfsbates Gehou vir Verkope en Beëindigde Bedrywighede

AERP 11* Konstruksiekontrakte AERP 103 Erfenisbates AERP 12* Inventarisse AERP 104 Finansiële Instrumente

AERP 13* Huurkontrakte AERP 105 Oorplasings van Funksies tussen Entiteite onder Gemeenskaplike Beheer

AERP 14* Gebeure ná die Verslagdoeningsdatum

AERP 106 Oorplasings van Funksies tussen Entiteite nie onder Gemeenskaplike Beheer nie

AERP 16* Beleggingseiendom AERP 107 Samesmeltings

AERP 17* Eiendom, Aanleg en Toerusting

*Soos hersien.

AERP-standaarde wat in die ontwikkeling van ’n rekeningkundige beleid gebruik mag word:

AERP-verw. Beskrywing

AERP 32 Dienskonsessiereëlings: Toekenner

AERP 108 Statutêre ontvangbare rekeninge

AERP-standaarde wat gebruik mag word om inligting in die finansiële state bekend te maak:

AERP-verw. Beskrywing

AERP 20 Openbaarmaking van Verwante Partye *

* Vir die huidige finansiële jaar en in ooreenstemming met vorige jare is IPSAS 20 vir openbaarmakings van verwante partye gebruik.

47




Die voorbereiding van finansiële state ooreenkomstig AERP vereis dat die bestuur oordele, skattings en aannames maak wat die toepassing van beleide en aangemelde bedrae van bates en laste, inkomste en uitgawes beïnvloed.

Die skattings en aannames is op historiese ervaring en verskeie ander faktore gebaseer wat onder die omstandighede as redelik beskou word, waarvan die resultate die grondslag vorm om oordele oor deelnamewaardes van bates en laste te vel wat nie geredelik uit ander bronne duidelik is nie. Werklike resultate mag van hierdie skattings verskil. Die skattings en onderliggende aannames word op ’n voortgesette basis hersien. Hersienings van rekeningkundige skattings word in die jaar erken waarin die skatting hersien word indien die hersiening slegs daardie jaar beïnvloed of in die jaar van die hersiening en toekomstige jare indien die hersiening beide die huidige en toekomstige jare beïnvloed.

1.2.1 Die kontantvloeistaat kan slegs in ooreenstemming met die direkte metode voorberei word.

1.2.2 Spesifieke inligting is afsonderlik van die verklaring van posisie aangebied, soos die volgende:

(a) Ontvangbare rekeninge uit nie-uitruiltransaksies, waaronder belastings en oordragte

(b) Belastings en oordragte betaalbaar

(c) Handels- en ander bedrae betaalbaar uit nie-uitruiltransaksies

1.3 VOORLEGGINGSGELDEENHEID

Die funksionele geldeenheid van die entiteit is Suid-Afrikaanse rand. Hierdie finansiële jaarstate word in Suid-Afrikaanse rand aangebied. Alle bedrae is tot die naaste duisend (1,000) rand afgerond.

48




1.4. AANNAME VAN LOPENDE ONDERNEMING

Hierdie finansiële jaarstate word met ’n lopende onderneming as grondslag voorberei.

1.5. INKOMSTE

Inkomste word aan die billike waarde van die oorweging ontvang of ontvangbaar gemeet. Inkomste word erken wanneer dit waarskynlik is dat toekomstige ekonomiese voordele of dienspotensiaal na die entiteit sal vloei en wanneer die inkomstebedrag betroubaar gemeet kan word en aan spesifieke maatstawwe vir die entiteit se aktiwiteite voldoen is. Inkomste uit die lewering van dienste word in surplus of tekort erken in verhouding tot die stadium van voltooiing van die transaksie teen die verslagdoeningsdatum. Die bedrag word nie as betroubaar meetbaar beskou nie totdat alle gebeurlikhede wat met die transaksie verband hou, opgelos is.

1.5.1 Inkomste uit nie-uitruiltransaksies

1.5.1.1 Onvoorwaardelike toekennings

’n Onvoorwaardelike toekenning word in inkomste erken wanneer die toekenning ontvangbaar word.

1.5.1.2 Voorwaardelike toekennings en ontvangste

Inkomste ontvang uit voorwaardelike toekennings, donasies en befondsing word as inkomste erken in die mate wat die entiteit voldoen het aan enige van die maatstawwe, voorwaardes of verpligtings vervat in die ooreenkoms. In die mate waarin die maatstawwe, voorwaardes of verpligtings nie nagekom is nie, word ’n las erken.

Rente verdien op beleggings word in ooreenstemming met toekenningsvoorwaardes behandel. Indien dit aan die toekenner betaalbaar is, word dit as deel van die las aangeteken, en indien nie, word dit as rente verdien in die staat van finansiële prestasie erken.

Toekennings wat die entiteit vergoed vir uitgawes aangegaan, word op ’n stelselmatige grondslag in surplus of tekort erken in dieselfde jaar waarin die uitgawes erken word.

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1.5.1.3 Dienste in natura

Dienste in natura is dienste wat kosteloos deur individue aan entiteite gelewer word, maar wat onderhewig aan stipulasies mag wees. Personeel van ’n openbare entiteit verskaf waardevolle ondersteuning aan die entiteit in die bereiking van sy doelstellings; die diens wat gelewer word, kan egter nie betroubaar gemeet word nie, en daarom word dit nie in die staat van finansiële prestasie of staat van finansiële posisie erken nie. Die aard van die diens word in die aantekeninge by die finansiële state, verwante partye, bekendgemaak.

1.5.2 Inkomste uit uitruiltransaksies

Inkomste ontvang uit rente op beleggings en lopende bankrekening.

1.6 BUITELANDSE VALUTA

Transaksies in buitelandse valuta gedenomineer, word omgereken teen die wisselkoers wat op die transaksiedatum geld. Monetêre items in buitelandse valuta gedenomineer, word omgereken teen die wisselkoers wat op die verslagdoeningsdatum geld. Winste of verliese wat uit omrekening voortspruit, word teen surplus/tekort gedebiteer.

1.7 UITGAWES

1.7.1 Finansiële transaksies in bates en laste

Skuld word afgeskryf wanneer dit as onverhaalbaar geïdentifiseer word. Skuld wat afgeskryf word, word tot die bedrag van besparing en/of onderbesteding van aangewende fondse beperk. Die afskrywing vind teen jaareinde plaas of wanneer fondse beskikbaar is.

Geen voorsiening word vir onverhaalbare bedrae gemaak nie, maar bedrae word in ’n openbaringsnota bekendgemaak.

Alle ander verliese word erken wanneer magtiging vir die erkenning daarvan verleen is.


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1.7.2 Vrugtelose en verkwistende uitgawes Vrugtelose en verkwistende uitgawes word as ’n bate in die staat van finansiële posisie erken tot tyd en wyl die uitgawes van die verantwoordelike persoon verhaal word of as onverhaalbaar afgeskryf word in die staat van finansiële prestasie.

1.7.3 Onreëlmatige uitgawes

Onreëlmatige uitgawes word as uitgawes in die staat van finansiële prestasie erken.

Indien die uitgawes nie deur die tersaaklike gesag gekondoneer word nie, word dit as ’n bate behandel totdat dit verhaal word of as onverhaalbaar afgeskryf word.

1.7.4 Oordragte en subsidies Oordragte en subsidies word as ’n uitgawe erken wanneer die finale magtiging vir betaling op die stelsel (teen nie later as 31 Maart van elke jaar nie) bewerkstellig word.

1.8 FINANSIËLE INSTRUMENTE Die finansiële instrumente van die entiteit word as óf finansiële bates óf laste gekategoriseer.

1.8.1 Finansiële bates ’n Finansiële bate is enige bate wat in kontant is of ’n kontraktuele reg om kontant te ontvang. Die entiteit het die volgende tipes finansiële bates soos in die staat van finansiële posisie self of in die aantekeninge daarby weerspieël:

• Handels- en ander ontvangbare rekeninge • Kontant en kontantekwivalente

In ooreenstemming met AERP 104 word die finansiële bates van die entiteit soos volg geklassifiseer in die kategorieë wat deur hierdie standaard toegelaat word:


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Tipe finansiële bate Gekategoriseer kragtens AERP 104

Handels- en ander ontvangbare rekeninge Lenings en ontvangbare rekeninge

Kontant en kontantekwivalente Lenings en ontvangbare rekeninge

1.8.1.1 Lenings en ontvangbare rekeninge

Lenings en ontvangbare rekeninge word aanvanklik teen kosprys erken, wat billike waarde verteenwoordig. Ná aanvanklike erkenning word finansiële bates teen geamortiseerde koste gemeet met behulp van die effektiewe-rentemetode minus ’n toelae vir waardedaling.

Dit word in bedryfsbates ingesluit, behalwe vir termyne langer as 12 maande, wat as niebedryfsbates geklassifiseer word.

1.8.2 Finansiële laste

’n Finansiële las is ’n kontraktuele verpligting om kontant of ’n ander finansiële bate aan ’n ander entiteit te lewer. Die finansiële laste van die entiteit is handels- en ander bedrae betaalbaar soos op die staat van finansiële posisie self en in die aantekeninge daarby weerspieël.

Daar is twee hoofkategorieë finansiële laste, waarvan die klassifikasie gebaseer is op hoe hulle gemeet word. Finansiële laste mag gemeet word teen:

• billike waarde deur surplus of tekort; of • geamortiseerde koste.

Finansiële laste wat teen billike waarde deur surplus of tekort gemeet word, word teen billike waarde verklaar, en enige gevolglike wins of verlies word in die staat van finansiële prestasie erken. Enige ander finansiële laste moet as finansiële laste geklassifiseer word wat nie teen billike waarde deur surplus of tekort gemeet word nie en wat aanvanklik teen billike waarde gemeet word, netto van transaksiekoste.

Ander finansiële laste is daarna teen geamortiseerde koste gemeet met behulp van die effektiewe-rentemetode, met rentekoste wat op ’n effektiewe-opbrengsgrondslag erken word.


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1.9 EIENDOM, AANLEG EN TOERUSTING 1.9.1 Erkenning en meting

Alle aanleg- en toerustingsitems word teen historiese koste minus opgehoopte waardevermindering en opgehoopte waardedalingsverliese aangedui. Aanleg- en toerustingsitems wat teen geen of ’n nominale koste verkry is, word aanvanklik teen billike waarde op die verkrygingsdatum erken en word daarna teen die aanvanklik bepaalde billike waarde minus opgehoopte waardevermindering en waardedalingsverliese gedra. Wanneer gedeeltes van ’n aanleg- en toerustingitem verskillende nuttige lewensduurtermyne het, word dit rekeningkundig as afsonderlike items (groot komponente) van aanleg en toerusting verantwoord.

Die koste van ’n aanleg- en toerustingsitem behels die aankoopprys daarvan, waaronder invoerbelasting en nieterugbetaalbare koopbelastings en enige direk toeskryfbare koste aangegaan in die verkryging, oprigting en installering van sodanige bates ten einde hulle vir hul bedoelde gebruik in werking te stel.

Dit sluit bates uit staatstoekennings befonds, uit. Die kosprys van bates uit staatstoekennings befonds, word deur die staatstoekenning verminder wat met daardie bate verband hou.

1.9.2 Latere koste

Latere koste word in die bate se deelnamebedrag ingesluit of as ’n afsonderlike bate erken, soos toepaslik, slegs wanneer dit waarskynlik is dat toekomstige ekonomiese voordele wat met die item verband hou, na die entiteit sal vloei en die koste van die item betroubaar gemeet kan word. Die deelnamebedrag van die vervangde deel se erkenning word opgehef. Alle ander herstelwerk- en instandhoudingskoste word teen die staat van finansiële prestasie gedebiteer gedurende die finansiële jaar waarin dit aangegaan is.

Elke deel van ’n aanleg- en toerustingsitem met ’n koste wat in verhouding tot die totale koste van die item beduidend is, se waarde moet afsonderlik verminder word.


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1.9.3 Waardevermindering Waardevermindering word in surplus of tekort erken op ’n reguitlyngrondslag oor die geskatte nuttige lewensduur van elke deel van ’n aanleg- en toerustingsitem teen die volgende koerse:

Waardeverminderingskoerse wat gebruik word, is soos volg: Per jaar

Rekenaars en rekenaarprogrammatuur 33,3%

Voertuie 20%

Toerusting 25%

Waardevermindering begin wanneer ’n bate vir gebruik beskikbaar is en staak op die vroeëre datum van die datum wat die bate se erkenning opgehef word of wat die bate geklassifiseer word as gehou om verkoop te word in ooreenstemming met AERP 100.

Waar die deelnamebedrag van ’n bate groter as die geskatte verhaalbare bedrag daarvan is, word dit onmiddellik afwaarts na die verhaalbare bedrag daarvan waardeer.

1.9.4 Nuttige lewensduur en oorblywende waardes van bates

Die waarde van aanleg en toerusting word oor die nuttige lewensduur daarvan verminder met inagneming van oorblywende waardes, waar toepaslik. Die werklike nuttige lewensduur van die bates en oorblywende waardes word jaarliks beoordeel en mag na gelang van ’n aantal faktore wissel. By die herbeoordeling van ’n bate se nuttige lewensduur word faktore soos tegnologiese vernuwing, produklewenssiklusse en instandhoudingsprogramme in berekening gebring. Bepalings van oorblywende waarde oorweeg faktore soos toekomstige marktoestande, die oorblywende lewensduur van die bate en geprojekteerde vervreemdingswaardes daarvan.

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1.9.5 Opheffing van erkenning

’n Aanleg- en toerustingsitem se erkenning word by vervreemding opgehef of wanneer geen toekomstige ekonomiese voordele of dienspotensiaal uit die voortgesette gebruik of vervreemding daarvan verwag word nie. Die deelnamebedrae van bates word by vervreemding afgeskryf (bereken as die verskil tussen die netto vervreemdingsopbrengste daarvan en die deelnamebedrag van die bate) en in die staat van finansiële prestasie ingesluit in die jaar waarin die bate se erkenning opgehef word.

1.10 WAARDEDALING VAN BATES

Die bates word vir waardedaling oorweeg indien daar rede is om te glo dat waardedaling nodig mag wees. ’n Waardedalingsverlies word vir die bedrag erken waardeur die bate se deelnamebedrag die verhaalbare bedrag daarvan oorskry. Die verhaalbare bedrag is die hoogste van ’n bate se billike waarde minus koste om dit te verkoop en waarde in gebruik. Vir die doel van beoordeling van waardedaling word bates teen die laagste vlakke gegroepeer waarop hulle afsonderlik identifiseerbare kontantvloei (“kontant-genererende eenhede”) is. Bates wat geïdentifiseer word as in waarde verswak, word op elke verslagdoeningsdatum hersien.

1.11 KRITIEKE REKENINGKUNDIGE SKATTINGS EN OORDELE

Die entiteit maak skattings en aannames rakende die toekoms. Die gevolglike rekeningkundige skattings sal uiteraard selde aan die verwante werklike resultate gelyk wees. Skattings en oordele word deurlopend geëvalueer en word op historiese ervaring en ander faktore gebaseer, waaronder verwagtings oor toekomstige gebeure wat verwag word om onder die omstandighede redelik te wees. Die skattings en aannames wat ’n beduidende risiko inhou dat dit binne die volgende finansiële jaar ’n wesenlike aanpassing aan die deelnamebedrae van bates en laste sal veroorsaak, word hieronder bespreek.

1.11.1 Voorsiening vir waardedaling van ontvangbare rekeninge

’n Skatting vir die waardedaling van ontvangbare rekeninge word gemaak wanneer invordering van die volle bedrag nie meer waarskynlik is nie. Die voorsiening vir waardedalingskuld moet slegs op ontvangbare handelsrekeninge bereken word. Die totale waardedalingsvoorsiening moet óf volgens individuele debiteur óf minstens volgens risikokategorie bereken word.

55




Syfers in Rand 2015 R’000

2014 R’000

1.12 BTW EN MOONTLIKE VRYSTELLINGS Die entiteit is van BTW-registrasie vrygestel. Indien enige befondsing egter ontvang word wat vereis dat die entiteit as ’n BTW-ondernemer moet registreer, sal sodanige aansoek voorgelê word.

2. KONTANT EN KONTANTEKWIVALENTE

Kontant en kontantekwivalente bestaan uit:

Banksaldo 560

689

Korttermyndeposito’s 4,095 4,239

4,655 4,928

Kredietgehalte van kontant in die bank en korttermyndeposito’s, met uitsondering van kontant voorhande Kontant en kontantekwivalente behels kontant en korttermyn-, hoogs-likiede beleggings wat by geregistreerde bankinstellings met termyne van drie maande of minder gehou word en wat aan beduidende rentekoersrisiko onderhewig is. Die deelnamebedrag van hierdie bates benader hul billike waarde.

3. ONTVANGBARE REKENINGE UIT UITRUILTRANSAKSIES Handels- en ander ontvangbare rekeninge

Opgelope rente

-

4

4

9

4 13

Handels- en ander ontvangbare rekeninge word as lenings en ander ontvangbare rekeninge geklassifiseer. Die billike waarde van transaksies in handels- en ander ontvangbare rekeninge benader hul billike waarde.

4. BEDRAE BETAALBAAR UIT UITRUILTRANSAKSIES

Handelsbedrae betaalbaar 307 116

Inkomste vooruit ontvang 177 428

484 544

Handels- en ander bedrae betaalbaar word as ’n finansiële las geklassifiseer. Die billike waarde van transaksies in handels- en ander bedrae betaalbaar benader hul billike waarde.

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Syfers in rand 2015 R’000

2014 R’000

5. INKOMSTE

Inkomste uit nie-uitruiltransaksies

Oordragte en subsidies ontvang 363 250

363 250

Inkomste uit uitruiltransaksies

Rente-inkomste 281 248

Gelde van geriewe 1,749 1,871

Ander bedryfsinkomste 4 36

2,034 2,155

2,397

2,405

6. OUDITGELDE

Eksterne oudit 188 203

188

203

7. KONTANT GEGENEREER (GEBRUIK IN) BEDRYWIGHEDE

Tekort voor belasting (222) (268)

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Syfers in rand 2015

R’000

2014

R’000

Aanpassing vir:

Rente ontvang (281) (248)

Veranderings in bedryfskapitaal:

Handels- en ander ontvangbare rekeninge 9 36

Handels- en ander bedrae betaalbaar (60) 25

(554) (455)

8. LEDEVERGOEDING Kommissielede

Boezak WA 12 9

Dani LC 9 9

Du Preez J 1 4

Le Fleur A 6 5

Mostert J 2 4

Ngeyi WM - 2

Smith MM - 7

Thamm M - 4

Visman RN 6 3

Wilson LM 3 7

Witbooi JC 7 5

46 59

58




Syfers in rand 2015

R’000

2014

R’000

9. ADMINISTRATIEWE UITGAWES

Bankkoste 6 6

Onthale 23 72

Drukwerk, skryfbehoeftes en publikasies 46 60

75 138

10. OORDRAGTE EN SUBSIDIES

Kultuurrade 150 210

150 210

11. ANDER BEDRYFSUITGAWES

Reklame 32 2

Konsultasie-, kontrakteurs- en gespesialiseerde dienste - 55

Koerier- en afleweringsdienste 1 2

Donasies (bates) 51 49

Toerusting minder as R5,000¹ 51 5

Instandhoudings-, herstelwerk- en bedryfskoste 210 362

Eiendomsuitgawes² 1,518 1,252

Seminare en simposiums - 12

Personeelopleiding - 9

Voorrade/Verbruiksgoedere 180 164

Subskripsies 9 -

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Syfers in rand 2015

R’000

2014

R’000

11. ANDER BEDRYFSUITGAWES (VERVOLG)

Reis- en verblyfkoste 94 147

Uniforms en beskermende klerasie 14 4

2,160 2,063

¹Breekware, eetgerei en matrasse is vervang.

²Sekere geriewe is herteël, met matte bedek en geverf.

Om effektiewe batebestuur te verseker, word hierdie funksie binne die departement gesentraliseer. Vir die oorsigjaar, in vergelyking met die vorige jaar, is bates na die Departement van Kultuursake en Sport oorgedra. AERP 17, Eiendom, Aanleg en Toerusting (opheffing van erkenning van bates), is toegepas om die uitwerking van die skenking teen deelnamewaarde soos op 31 Maart 2015 rekeningkundig te verantwoord. Die uitwerking van die geskenkte bates word in die tekort ingesluit.

12. EIENDOM, AANLEG EN TOERUSTING

Aanleg en toerusting

Toevoegings 51

Vervreemding van bates (51)

Deelnamewaarde - -

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13. VERWANTE PARTYE

Verwantskappe Primêre befondser Departement van Kultuursake en Sport

Strategiese vennoot Erfenis Wes-Kaap

Strategiese vennoot Wes-Kaapse Taalkomitee

Aard van verwantskap Amptenare van die Departement van Kultuursake en Sport in die Wes-Kaap verrig die uitvoerende en administratiewe funksies wat met die Wes-Kaapse Kultuurkommissie in verband staan.

Die entiteit benut die akkommodasie van die Departement van Kultuursake en Sport en het toegang tot die gebruik van sy bates, waaronder die sekuriteitsdienste wat deur die Departement van Gemeenskapsveiligheid gelewer word.

Verwantepartysaldo’s

Verwantepartytransaksies:

Inkomste ontvang van verwante partye 2015 2014

Departement van Kultuursake en Sport 363 250

14. RISIKOBESTUUR

Markrisiko Die entiteit se werksaamhede stel hom aan ’n verskeidenheid finansiële risiko’s bloot: markrisiko (billikewaarde-rentekoersrisiko, kontantvloei-rentekoersrisiko), kredietrisiko en likiditeitsrisiko.

Die entiteit word nie aan markrisiko blootgestel nie omdat daar van hom vereis word om krediteure binne 30 dae van ontvangs van ’n faktuur te betaal, soos vereis deur die Nasionale Tesourieregulasies en die WOFB.

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Likiditeitsrisiko Likiditeitsrisiko is die risiko dat die entiteit nie in staat sal wees om sy finansiële verpligtings na te kom soos wat hulle betaalbaar word nie. Kragtens sy leningsvereistes verseker die entiteit dat voldoende fondse beskikbaar is om sy verwagte en onverwagte finansiële verpligtinge na te kom. Alle uitstaande saldo’s van rekeninge betaalbaar, word binne 30 dae ná die verslagdoeningsdatum verskuldig.

Sensitiwiteitsontleding As die rentekoerse op veranderlikekoers- finansiële instrumente op 31 Maart 2015 1% hoër/laer was terwyl alle ander veranderlikes konstant gehou is, sou die surplus ná belasting vir die jaar R46,793 hoër/laer gewees het.

Rentekoersrisiko Die entiteit se risikoprofiel bestaan uit vaste- en swewendekoers-lenings en banksaldo’s wat die entiteit aan billikewaarde-rentekoersrisiko en kontantvloei-rentekoersrisiko blootstel en kan soos volg opgesom word:

Finansiële bates Handels- en ander ontvangbare rekeninge is teen ’n vaste rentekoers. Die bestuur bestuur die rentekoersrisiko deur voordelige koerse op swewendekoerslenings te beding en, waar moontlik, deur vastekoerslenings te gebruik. Die bestuur het ook ’n beleid van balansering van die rente op batelenings met die rente betaalbaar op laste.

Kontantvloei-rentekoersrisiko

Finansiële Lopend Verskuldig

Verskuldig

Verskuldig

Verskuldig Totaal

instrument 1-30 dae 31-60 dae

61-90 dae

91+ dae

2015 handels- en ander ontvangbare rekeninge – normale kredietbepalings

4 - - - - 4

Voorsiening vir slegte skuld

- - - - - -

Netto bedrag 4 - - - - 4

Agterstallig, maar sonder dat voorsiening daarvoor gemaak is

- - - - - -

62




Syfers in rand 2015 R’000

2014

R’000

2014 handels- en ander ontvangbare rekeninge – normale kredietbepalings

13 - - - 13

Voorsiening vir slegte skuld

- - - - -

Netto bedrag 13 - - - 13


- - - - -

Finansiële instrument

Lopend Verskuldig in minder as

Verskuldig in een tot

Verskuldig in twee tot

Verskuldig in drie tot

Verskuldig ná

een jaar twee jaar

drie jaar vier jaar vier jaar

Kontant in huidige

bankinstellings - 4,654 - - - -

Handels- en ander

bedrae betaalbaar – uitgebreide

kredietbepalings

- (484) - - - -

Netto bedrag 4,170


- - - - - -

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Kredietrisiko Kredietrisiko verwys na die risiko dat die teenparty sal wanbetaal ten opsigte van sy kontraktuele verpligtings, wat tot finansiële verlies vir die entiteit mag lei. Die entiteit het ’n beleid aangeneem om slegs met kredietwaardige partye sake te doen.

Kredietrisiko bestaan hoofsaaklik uit kontantdeposito’s, kontantekwivalente, afgeleide finansiële instrumente en handelsdebiteure. Die entiteit deponeer kontant slegs by groot banke met hoëgehalte kredietstatus en beperk blootstelling aan enige enkele teenparty.

Geen kredietbeperkings is gedurende die verslagdoeningsjaar oorskry nie, en die bestuur verwag nie enige verliese weens wanprestasie deur hierdie teenpartye nie.

Maksimum blootstelling aan kredietrisiko Die entiteit se blootstelling aan kredietrisiko met betrekking tot lenings en ontvangbare rekeninge is tot die bedrae op die balansstaat beperk.


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