FINANCIAL STATUS 2014/15 AND BUDGET ALLOACATION 2015/16 PRESENTATION

03 MARCH 2015

Table of Contents

1.Purpose and Function

2.Budget vs. Programmes

3.Expenditure per Programme

4.Alignment of Budget to T/A Strategy

Purpose: To enable the implementation of PanSALB mandate through

support on finances, budget and procurement of goods and services.

Functions:

• Financial & Management Accounting

• Co-ordination of internal and external audit

• Reporting

Purpose and Functions Finance and Budgets Services

Financial Planning, budgeting and reporting

•Allow PanSALB to plan the delivery of its key mandate efficiently and to also ensure that planning processes are integrated with government's overall strategies, and comply with National Treasury regulations.

•The process also provides assurance to the public that funds are spent purposefully and maintain accurate, complete and consistent accounting records to support performance measurement.

Expenditure/ accounts payables

To maximize cash flow, comply and contain controls that will ensure that transactions are properly recorded and reported.

• Implementation of account payables systems and processes

• Creditors• Payroll• IRP5 Process• Petty Cash process• Bank Recon• Travel Claims ( Advances)• Operating lease and Finance lease Schedules

PanSALB FUNDING ALLOCATIONS FOR PAST FIVE YEARS

DATE ALLOCATION EXPENDITURE VARIANCE  

         

2009/2010 50521.00 52274.00 -1753.00UN-QUALIFIED OPINION

2010/2011 53545.00 61080.00 -7535.00UN-QUALIFIED OPINION

2011/2012 57962.00 56081.00 1881.00 Qualified opinion

2012/13 71627.00 76171.00 -4544.00 Qualified opinion

2013/14 78180.00 97972.00 -19792.00 Disclaimer opinion

2014/15 ( 31/1/15) 83497.00 70156.00 13341.00  

         

TOTAL 395332.00 413734.00 -18402.00  

Budget vs Expenditure report

2014/15 Total Budget Allocation (31 January 2015)

Description Budget Expenditure Available Percentage Spent

Current Payments 83 497 000.00 74 775 656.71 8 721 343.29 89.5%

Compensation of Employees 60 720 000.00 46 360 964.81 14 359 035.19 77%

*Goods and Services 22 777 000.00 28 414 691.90 (5 637 691.90) ( 125%)

EXPENDITURE ORIGINAL BUGDET

ADJUSTMENTS

CURRENT BUDGET PROJECTIONS PROJECTIONS PROJECTIONS PROJECTIONS TOTAL

        1ST QUARTER 2ND QUARTER 3RD QUARTER 4TH QUARTER PROJECTIONS Compensation 60720   60720 13432 13532 16878 16878 60720Goods and Service 22777   22777 11532 15094 15094 15094 56814Capital Works                                 Sub-Total                Depreciation                Total 83497   83497 24964 28626 31972 31972 117534

EXPENDITURE ORIGINAL BUGDET

ADJUSTMENTS

CURRENT BUDGET PROJECTIONS PROJECTIONS PROJECTIONS PROJECTIONS TOTAL

        1ST QUARTER 2ND QUARTER3RD QUARTER 4TH QUARTER PROJECTIONS

programme1/Administration 34746  34746 13491 13479 14624 14566 56160programme2/Language Development 26325  26325 9227 6799 7914 7914 31854programme3/Public Engagement 22427  22427 2246 8348 9463 9463 29520                 Total 83498  83498 24964 28626 32001 31943 117534

EXPENDITURE PER PROGRAMME/PROJECT FOR QUARTER ENDED

EXPENDITURE FOR QUARTER ENDED

           

 

CASH FLOW -BUDGET FOR THE MONTH OF DECEMBER 2014- PanSALB

 

  INCOME:   Opening Balance 30/11/2014 559 576.88  Grant Received 02/12/2014 6 958 000.00     Total 7 517 576.88   EXPENDITURE:   NLUS- Transfers- 1 384 746.00  Rentals-Buildings 403 025.89  Insurance 25 085.67

 Salaries (includes 42 employees ) -1,811,404.21 5 047 579.81

  Machine Rentals(copy & switsch) 83 800.00  Tephone landlines 35 000.00  Security 7 200.00  Vodacom- cell phones 92 717.36

  BRD MEETING 86 000.00  Bank charges 2 000.00  AGSA 349 000.00  ICT 120 000.00  Telkom 17 844.63   Total Expenditure 7 653 999.36   Variance -162 470.65

             

 

CASH FLOW -BUDGET FOR THE MONTH OF JANUARY 2015- PanSALB  

     INCOME:       Opening Balance 31/12/2014 533,528.71    Grant Received 06/01/2015 6,958,000.00         Total 7,491,528.71       EXPENDITURE:       NLUS- Transfers- 1 384 746.00   Rentals-Buildings 403 025.89   Insurance 25 085.67 

 Salaries (excludes 44 employees ) -1,811,404.21 3 236 175.60 

  Machine Rentals(copy & switch) 83 800.00   Tephone landlines 35 000.00   Security 7 200.00   Vodacom- cell phones 92 717.36   BRD MEETING 86 000.00   Bank charges 2 000.00   CQS LICENCE 110 000.00   ICT 120 000.00   Telkom 17 844.63      Total Expenditure 5 603 595.15      Variance 1 887 933.56    

  ECONOMIC TOTAL GRANT

RECEIVED EXPENDITURE VARIATION USAGE-% REMAINING %  CLASSIFICATION R 11,090,059.90 R5,234,195.78 R5,855,641.12 47% 53%

     DESCRIPTION BUDGET EXPENDITURE FUNDS REMAINING USE % REMAINING %   

1LOTTERY GRANT/FUND: 10,000,000.00 4,544,468.58 5,455,531.42 45% 55%   (I) Scholarship-Lotto 5,000,000.00 2 511 282.03 2,488,717.97 50% 50%(II) Judiciary-Lotto 2,500,000.00 672 871.61 1,827,128.39 27% 73%(III) Publication house-Lotto 2,500,000.00 1,360 314.94 1,114,359.68 55% 45%      

2GAUTENG SPORTS 940 059.90 616,727.20 323, 332.70 66% 34%   

3FREE STATE DAC 0.00 0.00 0.00 0.00 0.00   

4MPUMALANGA DAC 150,000.00 73,000.00 77,000.00 48% 52%             

CONDITIONAL GRANTS RECEIVED FOR 2014/2015

Proposed Budget 2015/16 (option A)Expenditure per Economic Classification Original Budget Expenditure % Spent Variance REMARKS

Compensation of employees 41 960 083.31 0.00 0.00 41 960 083.31 48%

Transfers to subsidiaries 18 709 082.80 0.00 0.00 18 709 082.80 22%

Goods and Services 26 668 833.89 0.00 0.00 26 668 833.89 30%

TOTAL ANNUAL ALLOCATION 87 338 000.00 0.00 0.00 87 338 000.00 100%

Budget vs Expenditure report

Pan South African Language BoardProposed Budget 2015/16

Original Budget Expenditure % Spent Variance REMARKS/EXPLANATIONOption (b) 44

EXPENDITURE PER ECONOMIC CLASSIFICATION 65 328 244.00 0.00 0.00 65 328 244.00 75% employeesCOMPENSATION OF EMPLOYEES        

  18 709 082.80 0.00 0.00 18 709 082.80 22% NLUsTRANSFERS TO SUBSIDIARIES          

  3 300 673.20 0.00 0.00 3 300 673.20 3% goods and servicesGOODS AND SERVICES          

  87 338 000.00 0.00 0.00 87 338 000.00 100% TOTAL ANNUAL ALLOCATION

  87,338,000.00     87,338,000.00 TOTAL ALLOCATION RECEIVED 2015/16        

PROPOSED BUDGET ALLOCATION 2015/16 87,338,000.00 83,497,000.00 4,336,000.00                 

Business unit-Support Services: Administration Original Budget Orinal Budget Diff Increase

Expenditure % Spent Variance

  2015/16 2014/15 2014/15vs 2015/16 2015/16 2015/16 2015/16

Office of the CEO:-SO1 1 100 000.00 0.00  0.00 #DIV/0! 1 100 000.00Programme-1 (Leadership)            Strategic Management (staff costs, Technical Support & Projects) 0.00 0.00 0.00 0.00 #DIV/0! 0.00

Board meetings (six meetings) 600 000.00 0.00 0.00 0.00 0.00 600 000.00

MANCO & EXCO meetings 200 000.00 0.00 0.00 0.00 0.00 200 000.00Projects (OFFICE OF THE CEO)-Coparation with other bodies 200 000.00 0.00 0.00 0.00 0.00 200 000.00

Technical Support (OFFICE OF THE CEO) -logistics 100 000.00 0.00 0.00 0.00 0.00 100 000.00Facilities (staff costs,Technical support & Projects) 0.00 0.00 0.00 0.00 0.00 0.00Revenue Generation (staff costs, Technical Support & Projects) 0.00 0.00 0.00 0.00 0.00 0.00Monitoring and Evaluation (Staff costs, Technical Support & Projects) 0.00 0.00 0.00 0.00 0.00 0.00

             

TOTAL 1 100 000.00 0.00 0.00 0.00   

Office of the CFO :-SO1 13 247 256.00 0.00 0.00 0.00 0.00 0.00 13 247 256.00

Programme-3 (Financial Services)              

Audit & Risk Committee meetings (4meet) 120 000.00 0.00 0.00 0.00 0.00 0.00 120 000.00

Financial Management (Staff Costs ,Technical Support & Projects) 2 557 500.00 0.00 0.00 0.00 0.00 0.00 2 557 500.00

Supply Chain Management (Staff costs, overheads, Technical Support & Proj) 10 689 756.00 0.00 0.00 0.00 0.00 0.00 10 689 756.00

               

Total              

Continuation from previous page

Corporate Services: -SO3,SO4 & SO5 4 734 000.00 0.00 0.00 0.00 0.00 0.00 4 734 000.00

Programme -2&5 (Corporate Service)              

Human Resources &Legal Management-SO3 (staff costs, Technical Support &Proj) 1 966 000.00 0.00 0.00 0.00 0.00 0.00 1 966 000.00

Information Technology Management-SO4 (Staff costs, Technical Support & Proj) 2 268 000.00 0.00 0.00 0.00 0.00 0.00 2 268 000.00Stakeholder Mob/Communications & Marketing-SO5(staff costs,Technical support & Proj) 500 000.00 0.00 0.00 0.00 0.00 0.00 500 000.00Facilities (Staff Costs, Technical Support & Proj) 0.00 0.00 0.00 0.00 0    

               

TOTAL SUPPORT SERVICES 19 081 256.00 0.00 0.00 0.00 0 0.00 19 081 256.00

Continuation from previous page

PROPOSED BUDGET 2015/16              Business unit- Languages :-SO2 Original Budget

Orinal Budget

Dif Increase

Expenditure % Spent

Commitments Variance

Public engagement

Programme 4&5(Languages) 2015/16 2014/152014/15vs 2015/16 2015/16 2015/16 2015/16 2015/16

Provincial Language Committees (PLCs): 2 270 000.00 0.00 0.00 0.00 0.00 0.00 2 270 000.00               

Administration (Technical Support): 0.00 0.00 0.00 0.00 #DIV/0! 0.00 0.00Board Committees 100 000.00 0.00 0.00 0.00 0.00 0.00 100 000.00Linguistic Human Rights-(Staff cost, Meetings & Projects) 150 000.00 0.00 0.00 0.00 0.00 0.00 150 000.00Status Language Planing-Staff costs,Meetings & Projects) 150 000.00 0.00 0.00 0.00 0.00 0.00 150 000.00Translation & Interpreting-(Staff costs ,meetings & Projects) 150 000.00 0.00 0.00 0.00 0.00 0.00 150 000.00Language in Education-(staff costs,meeting & Projects) 230 000.00 0.00 0.00 0.00 0.00 0.00 230 000.00PLCs -Co-ordination (Staff costs ,meeting & Projects) 50 000.00 0.00 0.00 0.00 0.00 0.00 50 000.00Total -H/O 830 000.00 0.00 0.00 0.00 0.00 0.00 830 000.00Provincial Language Committees Staff costs, meetings & Projects 1 440 000.00 0.00 0.00 0.00 0.00 0.00 1 440 000.00    0.00 0.00       

Eastern Cape (Staff costs , Meetings, overheads & Proj) 160 000.00 0.00 0.00 0.00 0.00 0.00 160 000.00Free State (Staff costs, Meetings, overheads & Proj) 160 000.00 0.00 0.00 0.00 0.00 0.00 160 000.00

Gauteng (staff costs ,Meetings, overheads & Proj ) 160 000.00 0.00 0.00 0.00 0.00 0.00 160 000.00Kwazul Natal (Staff costs meetings, overheads and Projects) 160 000.00 0.00 0.00 0.00 0.00 0.00 160 000.00Limpopo (Staff costs , meetings, overheads and projects) 160 000.00 0.00 0.00 0.00 0.00 0.00 160 000.00Mpumalanga (staff costs , meetings , overheads and projects) 160 000.00 0.00 0.00 0.00 0.00 0.00 160 000.00Northern Cape (staff costs, meetings, overheads and projects) 160 000.00 0.00 0.00 0.00 0.00 0.00 160 000.00North West (staff costs, meetings,oveheads and projects) 160 000.00 0.00 0.00 0.00 0.00 0.00 160 000.00Western Cape (staff costs, meetings, overheads and projects) 160 000.00 0.00 0.00 0.00 0.00 0.00 160 000.00  0.00 0.00 0.00 0.00 #DIV/0! 0.00 0.00Total              

Continued from previous page

Business Development/CoreNational Language Bodies (NLBs): 3 990 000.00 0.00 0.00 0.00 0.00 3 990 000.00             

Adiministration (Technical Support): 500 000.00 0.00 0.00 0.00 0.00 500 000.00Board Committees 100 000.00 0.00 0.00 0.00 0.00 100 000.00Litirature ( staff costs , meetings and projects) 150 000.00 0.00 0.00 0.00 0.00 150 000.00Standardization and Terminology (staff cost, meet,proj) 200 000.00 0.00 0.00 0.00 0.00 200 000.00Translation and Interpreting 150 000.00          Research Development (Staff costs , meetings and projects) 250 000.00 0.00 0.00 0.00 0.00 250 000.00Total H/O 1 350 000.00 0.00 0.00 0.00 0.00 1 200 000.00             National Language Bodies meetings & Projects 2 640 000.00 0.00 0.00 0.00 0.00 2 640 000.00             Afrikaans 200 000.00 0.00 0.00 0.00 0.00 200 000.00English 200 000.00 0.00 0.00 0.00 0.00 200 000.00Isindebele 200 000.00 0.00 0.00 0.00 0.00 200 000.00Isixhosa 200 000.00 0.00 0.00 0.00 0.00 200 000.00Isizulu 200 000.00 0.00 0.00 0.00 0.00 200 000.00Khoi &San 220 000.00 0.00 0.00 0.00 0.00 220 000.00Sesotho 200 000.00 0.00 0.00 0.00 0.00 200 000.00Sepedi/Sesotho sa le boa 200 000.00 0.00 0.00 0.00 0.00 200 000.00Setswana 200 000.00 0.00 0.00 0.00 0.00 200 000.00Siswati 200 000.00 0.00 0.00 0.00 0.00 200 000.00SASL 220 000.00 0.00 0.00 0.00 0.00 220 000.00Tshivenda 200 000.00 0.00 0.00 0.00 0.00 200 000.00Xitsonga 200 000.00 0.00 0.00 0.00 0.00 200 000.00             

Total            

National Lexicography Units (NLUs): 19 606 660.69 0.00 0.00 0.00 0.00 0.00 19 606 660.69

               

Administration (Technical Support) - Projects: 100 000.00 0.00 0.00 0.00 0.00 0.00 100 000.00

Audit Reliance AGSA-NLUs 1 227 577.89 0.00 0.00 0.00 0.00 0.00 1 227 577.89

Total H/O 1 327 577.89 0.00 0.00 0.00 0.00 0.00 1 327 577.89

Transfers-subsidiaries: 18 279 082.80 0.00 0.00 0.00 0.00 0.00 18 279 082.80

               

Sepedi/ Sesotho sa le boa 1 661 734.80 0.00 0.00 0.00 0.00 0.00 1 661 734.80

Tshivenda 1 661 734.80 0.00 0.00 0.00 0.00 0.00 1 661 734.80

Xitsonga 1 661 734.80 0.00 0.00 0.00 0.00 0.00 1 661 734.80

Sesotho 1 661 734.80 0.00 0.00 0.00 0.00 0.00 1 661 734.80

Setswana 1 661 734.80 0.00 0.00 0.00 0.00 0.00 1 661 734.80

Afrikaans 1 661 734.80 0.00 0.00 0.00 0.00 0.00 1 661 734.80

English 1 661 734.80 0.00 0.00 0.00 0.00 0.00 1 661 734.80IsiXhosa 1 661 734.80 0.00 0.00 0.00 0.00 0.00 1 661 734.80

ISIZULU 1 661 734.80 0.00 0.00 0.00 0.00 0.00 1 661 734.80

Siswati 1 661 734.80 0.00 0.00 0.00 0.00 0.00 1 661 734.80

Isindebele 1 661 734.80 0.00 0.00 0.00 0.00 0.00 1 661 734.80               

TOTAL Language Products and Services 24 539 082.80 0.00 0.00 0.00     

Savings

44 employees   23,190,000.00

Consultants   500,000.00

Cell Phones & Landlines   600,000.00

Contracts   0

Board meetings & staff traveling (Video conferencing)   0

     

Total   24 290,000.00

Thank YouRi a LivhuwaRealebogaSiyabonga

EnkosiBaie Dankie

Ha Kensa