Mkhambathini Municipality ANNUAL REPORT 2008/2009

Mkhambathini Municipality

ANNUAL REPORT 2008/2009

BY THE YEAR 2020 MKHAMBATHINI WILL BE A SUSTAINABLE DEVELOPMENTAL MUNICIPALITY WITH

IMPROVED QUALITY OF LIFE FOR ITS ENTIRE PEOPLE IN AREAS OF BASIC SERVICES, SOCIAL, ECONOMIC AND

ENVIRONMENTAL DEVELOPMENT

MKHAMBATHINI LOCAL MUNICIPALITY ANNUAL REPORT 2008/2009 ��

Compiled by Office of the Municipal Manager Address 18 Old Main Road Camperdown 3720 For further copies or information on the content of this Report please contact: Ms. Karishma Harilall …………………………… Tel: 031 785 9300 Fax: 031 785 1281/1463 Website: www.mkhambathini.gov.za


Table of contents Page No: Chapter 1: Introduction and Overview Mayors Team 4 1.1 Mayoral foreword 5-6 1.2 Municipal Manager’s Statement 7 1.3 Overview of the Mkhambathini Local Municipality 1.3.1 Demographic Profile 8 1.3.2 Human Settlement 9 1.3.3 Economic Growth potential 9-10 1.3.4 Tourism and Attraction 11 1.4 Executive summary 1.4.1 Vision, Mission, Principals and Values 12-14 Chapter 2: Performance Highlights 2.1 Services provided by the Mkhambathini Local Municipality 14-16 Chapter 3: Human Resources and Organisational Management 3.1 Functional and organisational structure 3.1.1 Organogram- Annexure A 81 3.1.2 Political Structures 17 3.1.3 Administration and Management Committee 18 3.2 Municipal transformation and institutional development 19 3.3 Information on staffing 20-25 3.4 Functional Area Performance 26-38 3.5 Disclosures Concerning remuneration 39 Chapter 4: Functional Area Service Delivery Reporting 4.1 Actual Service Delivery 40-48 4.2 Service Delivery Highlights 49-55 4.3 Action Plan 56-58 Chapter 5: Municipal Performance Reporting Framework 59-69 Chapter 6: Report of the Audit Committee 70 Chapter 7: Report of the Auditor General 71-77 Chapter 8: Audited Statements and Related Information 79 8.1 Audited Financial Statements: Annexure B 82 8.2 Grants Expenditure 78

List of References 79


MAYORS TEAM

Back Row (left to right) Cllr SP Goqo; Cllr Cllr M R Nthuli; Cllr M K Mkhize ; Cllr B Zondi; Cllr T A Gwala;

Cllr S Tovenrath; Cllr S Wanda; Cllr F J Ngubane; Cllr M E Ngcongo

Front Row (Left to right) Cllr F P Msomi; Cllr M Nene; Cllr T E Maphumulo ( Honourable Mayor); Cllr E

Ngongo ( Deputy Mayor) ; Cllr T Z Maphumulo ( Speaker)


Chapter 1: Introduction and Overview

1.1 Mayoral Foreword Honourable Speaker Honourable Members of Council Executive Committee Municipal Manager Municipal Officials All protocols observed

Cllr T E Maphumulo

Honourable Mayor

It is indeed an honour and privilege for the Honourable Mayor of Mkhambathini Local Municipality in presenting this Annual Report of the 2008/2009 financial year. The Annual Report is the transparent account of the Municipality’s achievements and shortfalls in spending or delivery that may exist under the period of review and it is a matter of public knowledge that we come from different political persuasions, but there is one thing that is common and that is the, effective, efficient and accessible service delivery to the people within the boarders of Mkhambathini Local Municipality. The Report is published in terms of the requirements of the Municipal Finance Management Act 56 of 2003; Circular No.11 which requires a municipality to report on all aspects of performance providing a true, honest and accurate account of goals set by the Council and our success or otherwise in achieving these goals. “As the Mayor, I will make sure that I serve every party in the Council as well as every resident.” Together we must work towards building the strongest municipality that will invite investors, business and labour movements to help create jobs and alleviate poverty. We will continue to ensure our requisites in terms of the Constitution 108 of 1996 and other relevant Local Government legislation is utilized adequately and positively to create fairness, equity, reliability and consistency in improving consultation and involvement of our communities, political structures, internal structures, government sectors, and other interested organisations in the core business as a Local Municipality.


I would conclude, by saying that Mkhambathini Local Municipality will continue to strive administratively towards excellence and the mark of perfection in all areas of our administration and continue to support our political structure by co-ordinating, implementing and bringing about fruitful results.


1.2 Municipal Manager’s Statement

Mr. D. A Pillay

Municipal Manager As the Accounting Officer, I am privileged to have this opportunity in presenting the Annual Report of Mkhambathini Local Municipality for the 2008/ 2009 financial year. The 2008/2009 financial year was a very eventful and productive year, in which a great deal of progress was made. Services were improved and a number of demanding challenges were overcome. However, this Municipality is aware of the fact that challenges still remain and strives to continuously improve on service delivery. The Council has made tremendous strides towards achieving its objectives in all six key performance areas, namely: • Basic service delivery and infrastructure development • Municipal financial viability and management • Municipal transformation and development • Local economic development • Good governance and public participation, and • Spatial Rationale This report records the progress made by Mkhambathini Local Municipality in fulfilling its objectives as reflected in the IDP, the Budget and the Service Delivery and Budget Implementation Plan. The year 2008/2009 was particularly significant for Mkhambathini Local Municipality Considerable improvement and progress has been achieved in the services, functions and activities of the Municipality, including: (a) Review of the organizational structures of the Municipality to better position it for efficient and effective service delivery. (b) Improved integrated planning and budgetary control. (c) Improved financial and non-financial performance. (d) Meeting of statutory reporting frameworks. (e) Improving internal controls, both financial and non-financial, resulting in the receipt of an unqualified audit report from the Auditor-General’s Office We table this report in the spirit of Batho Pele, putting our people and communities first, and this report bears our testimony to our commitment for setting platforms to achieving more desired outcomes for the years ahead.


1.3 Overview of the Mkhambathini Local Municipality Mkhambathini Local Municipality was established in terms of Section 155(1) (b) of the Constitution of the Republic of South Africa (1996) following the 2000 local government elections. It is one of the seven (7) category B municipalities comprising Umgungundlovu District Municipality. It shares municipal executive and legislative authority with Umgungundovu District Municipality. Mkhambathini Local Municipality is situated along the southern-eastern periphery of Umgungundlovu District Municipality and adjoins Richmond and Msunduzi Local Municipalities to the west, uMshwati Local Municipality to the north and Durban/eThekwini Metropolitan area to the east, the camperdown area is only 30 minutes away from Durban’s international airport and Africa’s busiest harbour. Agricultural production centres on vegetables grown for local and hinterland fresh produce markets, maize and sugar cane (processed through a mill at Eston). The area features the second highest concentration of poultry producers in the world, supported by a network of service suppliers, as well as pig and beef farming. Tourism is centred on African experiences, with attractions such as the Tala Game Reserve, Nagle Dam and Umgeni Valley.

The customer satisfaction in Mkhambathini as compared to the district average is reflected below.

Service provided Mkhambathini District Community halls 86% 54% Crèches 37% 44% Education facilities 52% 49% Health services 39% 54%

1.3.1 Demographic Profile Mkhambathini Municipality is located within uMgungundlovu which is one of the fastest growing districts in the province in both demographic and economic terms. Below is a comparison of population Distribution per Local Municipality. The population is spread unevenly among the seven local municipalities with the majority being in the Msunduzi Municipality. Table 1: Population Distribution by Local Municipality Black Coloured Indian or

Asian White TOTAL

KZN221: uMshwathi Local Municipality

105370 571 4802 2310 113053

KZN222: uMngeni Local Municipality 61535 3497 618 19133 84783

KZN223: Mpofana Local Municipality 28721 234 861 1706 31523

KZN224: Impendle Local Municipality 38767 106 - 524 39397

KZN225: The Msunduzi Local Municipality

478449 34783 68194 35303 616729

KZN226: Mkhambathini Local Municipality

43467 6 1048 2048 46569

KZN227: Richmond Local Municipality

53555 927 1332 959 56773

Source: Stats SA Community Survey 2007 Although Mkhambathini has the third smallest population in the district, it is one of the areas that has experienced a net population increase between the years 1996 and 2001. This is attributed to a number of factors including its strategic location in relation to Pietermaritzburg and Durban which creates opportunities for commuting between the municipal area and each of these economic centres. This emphasises the importance of rural urban linkages in addressing development at a district level and what this means at a local level.

MKHAMBATHINI LOCAL MUNICIPALITY ANNUAL REPORT 2008/2009 �

1.3.2 Human Settlement Housing is one of the key development issues facing Mkhambathini Municipality. This is evident from the relatively high representation of 51% of the total population who live in dwellings within traditional authority areas (as per the graph below). The importance of the figure should not be overstated as the quality of such houses varies significantly depending on the economic status of each household. Figure1: Dwelling Type

30.9

22.6

52.1

51.5

11.7

2

0.5

1.4 1 0.5

0.3

20.3

1.5

1.1

0102030405060

hous

e or b

rick s

tru...

tradit

ional

dwell

ings

flats

town/c

luster

/sem

i-...

hous

e/flat

in ba

ck ya

rd

cara

van

or te

nt

worke

rs h

ostel

othe

r

Dwelling type

20012007

Source: Stats SA Community Survey 2007 Despite a relatively high representation of people living in traditional structures, the level of homeless is very low in Mkhambathini Municipal Area. This is mainly suggested by a low 0.3% of the entire population living in caravans and tents. People living in houses described as other only accounts for 1.1%. These include backyard shacks, sharing and outbuildings.

1.3. 3 Economic Growth Potential The Mkhambathini Local Municipality adopted a Local Economic Development (LED) Strategy during the year under review. This Strategy is fully aligned to the LED Strategy for the uMgungundlovu District Municipality. The main thrust of the Municipality’s LED Strategy is that it needs to, as a matter of urgency, create an enabling infrastructure environment where Mkhambathini businesses can thrive and expand. Attention needs to be given to increasing the rate of growth and survival of SMME’s and the number of SMME’s in an area. The following measures have been identified to achieve this goal:


� Provide incentives for investment;

� Improve business support;

� Provide information on development;

� Increase local purchasing;

� Promote public private-partnerships; and

� Assist businesses with marketing.

These measures will hopefully create a positive attitude about establishing and expanding businesses in the area.

Mkhambathini Municipality: Ward 3 Garden Project

MKHAMBATHINI LOCAL MUNICIPALITY ANNUAL REPORT 2008/2009

1.3.4 Tourism and Attraction Mkhambathini Municipality has unique destinations which combine the best of nature and agriculture environments. The diversity of facilities provides entertaining activities for the entire family. Key areas are as follows:

• Tala Valley • Lion Park and Zoo • African Bird of Prey Sanctuary • Nagle Dam • Table Mountain ( natural area) • Rosie Antique barn • Hot air Balloon in Tala Valley • Guahumbe Game Reserve • Emoyeni Micro lighting • Wingfield Nature Reserve


1.4 Executive Summary 1.4.1 Vision, Mission, Principle and Values

By year 2020 Mkhambathini will be a sustainable developmental municipality with improved quality of life for its entire people in areas of basic services,

social, economic and environmental development

OUR VISION ��

��

��

��

��

��

��

��

�

• Upholding our leadership vision, working with integrity and in an accountable manner towards the upliftment of the people;

• Protect and enhance the interest of our clients at all times;

• Consistency perform our functions with transparency, honesty and dedication in dealing with clients ; and

• Respond promptly to the needs of our clients.


��!��"��

#��

��$��!��!��

�

1. Consult customers on their service delivery needs 2. Inform customers on the level and quality of services they are entitled

to receive 3. Improve access to services 4. Treat Customers with courtesy and respect 5. Provide customers with full and accurate information about services 6. Be open and transparent with regard to the management of the

Municipality 7. Deal with complaints promptly and take remedial action to improve

services 8. Provide value for money services

%�$��

The primary legislative mandate of the municipality systems from chapter 7, section 151 (2) of the Constitution of the Republic of South Africa, which states that – The municipality must strive within its administrative and financial capacity, to meet the objects of local government which are to: • Provide democratic and accountable government for local communities Ensure sustainable provision of services to communities; • Promote a safe and healthy environment; and to • Encourage communities to become involved in local government matters. The constitution also requires municipalities to structure and manage their administrations, budgeting and planning processes in such a manner as to: • Prioritize the basic needs of the communities; • Promote the social and economic development; and • Participate in national and provincial development programmes. These constitutional stipulations are also reinforced in section 73(1) of the Local Government: Municipal Systems Act No. 117 of 1998. The constitution is further supported by the following Acts which were created solely for the furtherance of the municipalities’ constitution al mandate: • Local Government: Municipal Structures Act No. 117 of 1998 • Local Government: Municipal Systems Act No. 32 of 2000 • Local Government: Municipal Finance Management Act No. 56 of 2003 • Local Government: Municipal Property Rates Act No. 6 of 2004 • Division of Revenue Act

Development Facilitation Act


Chapter 2: Performance Highlights 2.1 Services provided by Mkhambathini Municipality The main responsibilities of Departments during 2007/08 are reflected below: 2.1 Services Provided By Mkhambathini Municipality The main responsibilities of Departments during 2007 / 2008 are reflected belo.

&��'()*+�!��,��

• Child Care Facilities

• Electricity Reticulation

• Water and Sanitation

• Municipal airport and Parking

• Municipal health services

• Municipal Public Transport and Pounds

• Pontoons and Ferries

• Beaches and amusement facilities

• Billboards and the display of advertisements in public places

• Markets, Municipal Abattoirs

• Environmental Health �

Office of the Municipal Manager � Provide strategic direction in

pursuance of mandates � IDP review and implementation � Internal Audit/External Audit � Implementation of special

mayoral projects � Legal compliance � Service delivery improvement � Municipal Electoral Management � Sound Labour Relations � Public participation � Anti-corruption Strategy � Performance Management � Powers and functions of an

Accounting Officer

Performance measurement and reporting

Perform

ance monito

ring P

erfo

rman

ce r

evie

w

KPAs Objectives

KPIs Budget

Outputs

Inputs

IDP Review / Performance Planning

Vision Mission


Department of Technical Services

� Access to water � Access to sanitation � Access to electricity � Roads and storm water management � Waste management � Sustainable human settlement � Land use management � Provision of public facilities � Development Planning � Building Control

Department of Financial Services

� Implementation of the MFMA � Budgeting and Reporting � Income Control � Expenditure Control � Supply Chain Management � MPRA � Municipal Property Rates � Asset Management

Department of Administration and Corporate Services � Human resource management � Information communications technology

�

• General Administration � Secretarial services to committees � Document management(Archives) � Library services � Motor licensing � Learners License

In liaison with the District

All managers are measured on the 3 Es 1. Economical: Cost-benefit analysis completed each quarter for the

most expensive outputs 2. Efficient: Initiatives introduced to increase productivity and combat

fruitless expenditure 3. Effective: 100% of scorecard objectives achieved within budget by

30 June 2008


Department of Community Services

� Core functions

- Local economic growth - HIV/AIDS - GDYC( Gender, Disability, Youth & Early Child Development) - Tourism - Arts & Culture - Sports & Recreation - Pauper Burial - Waste Removal - Disaster Management - Management of Indigent Register

� Non-core functions

- Promote literacy - Improve the standard of health - Improve social security - Reduce crime - Promote land reform - Environmental health


CHAPTER 3: Human Resource and Organisational Management

3.1 Functional and organisational structure 3.1.1 Organogram Refer to Annexure A 3.1.2 Political Structures

MKHAMBATHINI MUNICIPAL COUNCIL

MEMBERS OF EXECUTIVE COUNCIL

Cllr. T.E.Maphumulo Honourable Mayor Cllr.E Ngcongo Deputy Mayor Cllr.T.Z Maphumulo Speaker Cllr.F.P Msomi Exco Member

COUNCILLORS Cllr.T.A Gwala Ward Councillor Cllr.F.J. Ngubane PR Councillor Cllr.S.P Goqo Ward Councillor Cllr.M.Nene Ward Councillor Cllr.M.E.Ngcongo PR Councillor Cllr.E Ngcongo Ward Councillor Cllr.M.R.Ntuli Ward Councillor Cllr.M.K.Mkhize PR Councillor Cllr.B.Zondi PR Councillor Cllr.S.Tovenrath PR Councillor

COMMITTEES Political Liaison Committee Finance Committee Economic Development and Planning Committee Local Labour Forum Audit Committee Human Resource Committee Executive Committee Housing Committee


3.1.3 Administration and Management Committee As can be deduced from the above organogram the structure provides for an Office of the Municipal Manager and four municipal Departments, each headed by a Manager. All of these posts are filled in terms of Section 57 of the Municipal Systems Act. These officials constitute the Management Committee of the Municipality with each Head of Department reporting to the Municipal Manager and the latter reporting to the Mayor who heads the Executive Committee. In terms of the Municipal Finance Management Act the Municipal Manager is also the Accounting Officer. In this role he is assisted by the Chief Financial Officer, reflected above as the Manager: Financial Services.

Mr DA Pillay Municipal Manager

Ms N J Mnguni, Manager:

Community Services

Mr N N Khuzwayo, Manager:

Technical Services

Mr S Magcaba, Manager:

Financial Services

Mrs G B Mchunu, Manager: Corporate

Services


3.2 Municipal Transformation and Institutional Development PROGRAMMES PROGRESS Training (workshop and courses)

Trainings were implemented from July to December 2008; thereafter there were no trainings from January to June 2009, due to financial constraints.

Career Pathing Objectives An enabling environment is created for the development of employees

Workplace Skills Plan

2008/2009 WSP was complied in-house and submitted to LGSETA before 30 June 2008. 2009/2010 WSP was complied in-house and submitted before 30 June 2009.

Employment Equity Act

Mkhambathini Local Municipality submit their EEP every 2 years, it was submitted in October 2007, as it consists of less than 150 employees. Mkhambathini Local Municipality are currently preparing the 2009 EEP which is due by 1 October 2009.

Monitoring & Training Of Ward Committees

Undertaken in each ward

POLICIES PROGRESS HIV/AIDS Policy HIV/AIDS Policy is in the process of

implementation. Induction

Employees undergo induction especially during employee engagement.

Recruitment and Selection Comply through following the whole procedure as per the recruitment and selection processes.

Employment Equity Policy Reviewed, approved and aligned to the collective agreements as per resolution by SAMWU, IMATU & SALGA, and is in the process of implementation.

Employment Benefits and Conditions Policy

Mkhambathini Municipality is following the Department of Labour( Basic conditions of Employment)

Wellness Policy Mkhambathini Municipality wellness policy is in the process of implementation.

Industrial Relations Policy The Industrial Relations Policy is implemented accordingly.


3.3 Information on Staffing: Human Resource Statistics

a) Number of staff employed per organisational component and function

Organisational component / function

Total approved

posts

No of vacant posts

Office of the Municipal Manager

• Municipal Manager

1

0

• Personal Assistant

1

0

• Administration Officer to the Municipal Manager

1

0

Mayors Parlour

• Honourable Mayor

1

0


1

0

• Deputy Mayor

1

0


1

0

• Speaker

1

0

Department of Community Services

• Community Services Manager

1

0



1

0

• Disaster Management

1

0

• Senior Community Services Officer

1

0

• Local Economic Officer

1

0

• Tourism Officer

1

0

• Community Liaison Officer

1

0

• Gender, Disability, youth and Children Officer

1

0

• Driver

1

0

Department of Technical Services

• Technical Services Manager

1

0


1

0

• Development Planning Officer

1

0

• Building Control

0

1

• Senior Technician

0

1

• Assistant Town Foreman

1

0


• Bricklayer

1

0

• Handyman

2

0

• Handyman Assistant

1

0

• Carpenter

0

1

• Workshop Assistant

1

0

• Street/ Toilet Cleaner

1

0

• Plumber

0

1

• GIS Officer

0

1

• Housing Officer

0

1

Department of Financial Services

• Chief Finance Manager

1

0


1

0

• Income and Expenditure Accountant

1

0

• Accountant Payroll

1

0

• Assistant Accountant Income

1

0


• Cashier

1

0

• Budget Intern

2

0

• Supply Chain Practitioner

1

0

• Assistant Procument Officer

0

1

• Asset management Officer

0

1

Department of Corporate Services

• Administration/Corporate Manager

1

0


1

0

• Senior Administration Officer

1

0

• Committee Officers

2

0

• Receptionist

1

0

• Cleaners

3

0

• Driver

1

0

• VIP Protection

3

0

• Records Officer

0

1


• Interpreter

0

1

• Registry Clerk

2

0

• Motor Licensing Supervisor

1

0

• Learners License Examiner

3

0

• Motor Licensing Clerks

2 0

• Motor Licensing Filing Clerk

1

0

• Human Resource Officer

1

0

• Human Resource Clerk

1

0

• Librarian

1

0

• Assistant Librarian

1

0

• IT Co-ordinator

0

1

b) Skills or levels of education attained

Number of staff employed that are:

Graduates Artisans Unskilled Total 19 0 15 34

c) Personnel expenditure over the last three years Criteria 2006 / 2007 2007 / 2008 2008 /2009

Personnel budget

6527 249 8486 237


d) Pension and medical aid scheme membership

Employee membership of pension schemes

Natal Joint Municipal

Pension Fund


Provident Fund


Retirement Fund

Government Employees

Pension fund

Total

23 43 2 0 68

Employee membership of medical aid schemes Keyhealth SAMWUMED LA Health BONITAS Hosmed Total

3 16 4 13 0 36

e) Monies owed by staff and Councillors

Owed by staff Owed by Councillors Total 0 0 0

f) Employment status Permanent employees

Contract employees

Section 57 employees

Learnerships and interns

Temporary employees

Total

52 14 5 2 67 140

g) Demographic profile of employees

Female Male Occupational level African Coloured Indian White African Coloured Indian White

Total

Section 57 2 2 1 5 Middle

management

Other staff 26 3 2 67 1 56 Total 28 3 2 69 1 1 61


3.4 Functional Area Performance The Mkhambathini Municipality has five departments and each department is headed by a General Manager that is accountable to the Municipal Manager, Listed below are the key objectives pertinent to each department as per their performance agreement. 3.4.1 ADMINISTRATION DEPARTMENT

Key Objectives Key performance indicators

Performance targets

KPA: Institutional development and transformation 1. To ensure implementation of the Batho Pele policy in order to improve service

Obvious service delivery improvements implemented

Obvious service delivery improvements implemented by 31 Dec 09

Revised Policy Framework

Revised Policy Framework submitted for approval 31 March 2010

Completed SDBIPs Revised SDBIPS submitted for approval 31 March 09

2. To improve the overall performance of the municipality

Completed individual performance appraisals

Individual performance appraisals completed in line with approved policy framework and within one month of the close of the financial year

3. To develop internal capacity for effective local governance

Aligned organizational structure with the IDP

Structure aligned and submitted for approval by 31 March 2010

Completed Skills Development Review Plan

Completed Skills Development Review Plan by 30 June 2010

Completed Employment Equity Plan

Completed Employment Equity Plan by 1 October 2009

Review, update and implement human resource policies

All policies reviewed and updated as required

4. To maintain an efficient and effective ICT system

Effective ICT service in place

Effective ICT service in place throughout the year

5. Committees: To produce accurate and timeous documentation to relevant stakeholders

Compliance to approved rules

Full compliance with approved procedures for each meeting

6. Registry: To manage a reliable document

Municipal Filing System completed

Municipal Filing System finalized by 30 June 2010


management system 7. Library: To broaden the usage of the library for the community

Operational community resource

Operational community information resource centre by 31 Dec 09

8. Licensing: To provide an efficient and effective licensing service

Compliance to the Transport service standards

Full compliance to the transport service standards by 30 June 2010

Financial management Economical - cost-benefit analysis conducted by managers analysed on a quarterly basis and feedback given Efficient - Initiatives introduced to increase productivity and / or combat fruitless expenditure

9. To manage the budget and ensure that objectives are pursued in an economical, efficient and effective and manner

Economical, efficient and effective results

Effective - works towards 100 % achievement of SDBIP objectives

People management and empowerment 10. To lead , direct and manage staff so that they meet their objectives

An “employer of choice” environment created

Facilitates a friendly working environment where employees: Cooperate and communicate; Do their share of the work; Help out in times of crises; Support decisions taken; Are used to their full potential; Continuously develop; and Are encouraged to be innovative.

Client orientation and customer focus 11. To promote a customer friendly service

Implemented Batho Pele Programme

Customers are consulted and their suggestions are implemented Performance is measured against service standards

Steps are taken to improve access to services

A Code of Conduct on Customer Care is implemented


3.4.2 COMMUNITY SERVICES DEPARTMENT


Performance targets

KPA : Social development services Established a Local Education Forum

All meetings attended accordingly to schedule 1. To promote literacy

Implementable Masifundisane programme plan

All prioritized Programme milestones for the year achieved by march 2009

2. To improve the standard of healthcare within the municipality

Meetings of Health Care Forum attended and resolutions followed-up before next meeting

Meetings of Health Care Forum attended and resolutions followed-up before next meeting

Implementable disaster management plan

Implementable plan submitted to Council for adoption by 31 July 2010

Contingency Plan developed

Contingency Plan developed in consultation with the District and stakeholders by Aug 2010

3. To deal with all disaster related matters informed by the district’s Disaster Management Plan

Establish disaster management forum

Established Disaster Management forum representing stakeholders by 30 June 2010

4. To promote the interests of gender, disability, youth and children (GDYC)

Implemented Programme

Implemented Programme by 30 June 2010

SALGA-KZN Sports Programme implemented

SALGA-KZN Sports Programme implemented by 30 June 2010

5. To develop talent in all sports codes within communities Sports Forum established

Established sports forum representing stakeholders by 30 June 2010

6. To combat HIV and Aids

Implement an HIV and AIDS Plan

HIV and Aids Plan implemented by 30 June 2010

7. To manage and effective utilization of

Clean and usable facilities Clean and usable facilities throughout the year

A Service Commitment Charter is in place

An Annual Performance Report is provided to customers


all community facilities 8. To promote arts & culture within the municipal area

Calendar of events Calendar of events implemented by 31 Aug 2010

9. To assist in implementing the District’s Integrated Cemeteries & Crematoria Plan

Cemeteries and Crematoria Plan

All meetings attended and resolutions followed-up before next meeting

10.To promote an environmentally healthy municipality by systematically addressing environmental health issues

Monthly Programmes executed

Completed monthly porogrammes and submission of monthly reports

Communication channels established

All enquiries from communities attended to within two week of receipt

11. To conduct waste management in line with the District’s Integrated Waste Management Plan

Awareness campaign implemented

Awareness campaign implemented in 7 wards by 30 June 2010

12. To create an enabling and conducive environment for economic growth and employment generation

Implemented projects 100% implementation of planned projects

13. To stimulate the local economy through the promotion of local tourism

Implemented projects 100% implementation of planned projects

Implementable Agricultural project plan

Implementable plan submitted to Council for adoption by 30 June 2010

14. To facilitate the optimal utilization of all arable land by current & potential farmers Liaison services

established All enquiries from communities attended to within two weeks of receipt

15. To create employment through the promotion of Cooperatives & SMME’s

Poverty Alleviation Programme implemented Cooperatives SMME’s

Poverty Alleviation Programme implemented by 31 Oct 2009


Financial management Economical - cost-benefit analysis conducted on most costly projects Efficient - Initiatives introduced to increase productivity and / or combat fruitless expenditure















3.4.3 FINANCE SERVICES DEPARTMENT


Performance targets

KPA: Financial Management Approved and implemented budgeting and reporting policies

Approved and implemented budgeting related policies by 1 Dec 09

1. To constantly improve the standard of budgeting and reporting Approved budget Budget aligned to IDP and approved by 30 June 2010

Annual debtors collection rate (Payment level %) = (Last 12 months receipts)/ (Last 12 months billing)

Set norm by 31 Oct 09

Approved alternative sources of funding

Revenue enhancement strategy developed and implemented by 31 Dec 09

2. To improve income control and generation

Improved collection rate

95% of bills collected per month by 30 June 2010

3. To constantly improve on the control of expenditure

Lead-time for payment should agree to the Debt Settlement Policy

Implement Debt Settlement Policy by June 2010

GRAP compliant financial statements

Compliance by 30 June 2009

Approved Supply Chain Management Policies that are in line with the MFMA and Regulations

Implement and Review policies and procedures annually

Number of contracts awarded to SMME through Joint Ventures and Consortiums

10% increase in contracts awarded to BEE companies

3 business days for purchase of goods Time between requisition received and order issued

25 business days for the finalisation of the tender process

4. To fully implement the supply chain rules and regulations

Time between order issued and delivery of goods

Set time frames for delivery at order date with the supplier


Financial management Economical - cost-benefit analysis conducted by managers analysed on a quarterly basis and feedback given Efficient - Initiatives introduced to increase productivity and / or combat fruitless expenditure















3.4.4 TECHNICAL SERVICES DEPARTMENT


Performance targets

KPA: Basic Service Delivery Meetings / correspondence with the District

All scheduled meetings attended and follow-up on resolutions dealt with before the next meeting

1. To facilitate access to efficient, affordable and sustainable water services to our consumers

Liaison services established

All enquiries from communities attended to within two weeks of receipt

Meetings / correspondence with the District


2. To facilitate access to efficient, affordable and sustainable sanitation services to our consumers



3. To provide basic electricity to households in line with the Integrated Electrification Plan





Number of households supplied with interim alternative energy sources in prioritized areas

2000 households supplied with interim alternative energy sources by 30 June 2010



Meetings / correspondence with DOT




4. To implement the DOT, Council’s and MIG funded roads and storm water projects

Number and lengths of road maintained and / or improved

5 roads and 3 km of roads maintained and / or improved 30 June 2010

5. To conduct waste management in line with the district’s Integrated Waste Management Plan




Number of houses Stage one (Planning) for 500 houses per ward completed by 30 June 2010

6. To provide sustainable human settlement Planning for

implementing of basic services

Planning for implementing of basic services completed by 30 June 2010

All meetings attended All meetings attended according to schedule 7. To promote a coordinated approach to land use management

Land Use Management

Two development applications processed per week

Number of facilities provided

6 facilities provided by 30 June 2010 8. To provide public facilities within communities Number of facilities

maintained 7 community and public facilities maintained by 30 June 2010

9.Co-ordinated development

Bulk Infrastructure Sewerage works will facilitate better planning/encourage development

Financial management Cost-benefit analyses conducted by managers analysed on a quarterly basis and feedback given Initiatives introduced to increase productivity and combat fruitless expenditure

10. To manage the budget of the Department of Financial Services and ensure that objectives are pursued in an economical, efficient and effective and manner


80% of scorecard objectives achieved within budget by 30 June 2010













3.4.5 MUNICIPAL MANAGERS OFFICE


Performance targets

KPA: Good Governance and Public Participation Aligned IDP / PMS / Budget

Aligned IDP, PMS and Budget for 2009/10

National and provincial priorities and sector departments projects included in IDP

National and provincial priorities and sector departments projects included in 09/10 IDP

1. To ensure IDP review addresses developmental needs of Mkhambathini

IDP Process Plan IDP Process plan adopted and approved 2. To provide additional assurance regarding the quality and reliability of the FMS

Internal Audit Programme implemented

Internal Audit Programme implemented by 30 June 2010

3. To oversee the implementation of Special Mayoral Projects

Planned milestones for the year for Special Mayoral Projects achieved

100 % achievement of planned Special Mayoral Projects by 30 June 2010

4. To increase public participation in municipal decision-making

Effective ward committees

Fully functional ward committees by 30 June 2010

5. To develop and implement sound operational policies that will guide operations

Completed policy drafting and review programme

100 % of planned policy drafting and review programme completed by 30 June 2010

6. To monitor and evaluate the performance of the Municipality

Quarterly Municipal Performance Reports submitted to Council

Quarterly Municipal Performance Reports submitted to Council within 30 days after the close of the quarter

7. To promote service delivery through cooperative governance

Legal compliance Full participation in cooperative governance structures throughout the year

Financial Viability and Management Exercise the powers and functions assigned to an Accounting Officer

100 % compliance 8. To fulfil the responsibilities of the Accounting Officer in terms of the MFMA

Provide guidance and 100 % compliance


advice on compliance with the MFMA to political structures and office bearers % of capital budget spent on capital projects in the financial year under review

90% of capital budget committed by 30 June 2010 9. To utilise resources judiciously

Ratio of capital budget to operating budget

Capital: Operating budget ratio = 65: 35 for the 2008/09 financial year

Institutional Development and Transformation 10. Implement and comply with the Employment Equity Plan

Staff composition representative of demographics of the municipal area

80% of equity targets for the year achieved

Financial Management Economical - cost-benefit analysis conducted by managers analysed on a quarterly basis and feedback given Efficient - Initiatives introduced to increase productivity and / or combat fruitless expenditure Effective - works towards 100 % achievement of SDBIP objectives

11. To manage the budget and ensure that objectives are pursued in an economical, efficient and effective manner


Exercise effective budget control. People Management and Empowerment

12. To lead , direct and manage staff so that they meet their objectives


Facilitates a friendly working environment where employees: Cooperate and communicate;


Do their share of the work; Help out in times of crises; Support decisions taken; Are used to their full potential; Continuously develop; and Are encouraged to be innovative.

Client orientation and Customer Focus 13. To promote a customer friendly service







Customers are advised on how to obtain best value services A complaints system is implemented

MK

HA

MB

AT

HIN

I LO

CA

L M

UN

ICIP

ALI

TY

AN

NU

AL

RE

POR

T 2

008/

2009

�

f)

Dis

clos

ures

con

cern

ing

rem

uner

atio

n of

pol

itica

l off

ice

bear

ers

and

Sec

tion

57 m

anag

ers

Ava

ilabl

e at

mun

icip

al o

ffic

es

S

alar

ies

and

wag

es

Con

trib

utio

ns

Allo

wan

ces

May

or, E

xecu

tive

Cou

ncill

ors

and

S

57 m

anag

ers

Nor

mal

O

vert

ime

Pen

sion

s M

edic

al

Aid

O

ther

Tr

avel

&

mot

or c

ar

Acc

om-

mod

atio

n S

ubsi

sten

ce

Hou

sing

be

nefit

s Lo

ans

and

adva

nces

O

ther

be

nefit

s &

al

low

ance

s

2/

3

C

ellp

hone

MK

HA

MB

AT

HIN

I LO

CA

L M

UN

ICIP

ALI

TY

AN

NU

AL

RE

POR

T 2

008/

2009

��

Cha

pter

4: F

unct

iona

l Are

a S

ervi

ce D

eliv

ery

Rep

ortin

g

4.1A

ctua

l Ser

vice

Del

iver

y P

erfo

rman

ce a

gain

st ID

P ta

rget

s

All

busi

ness

uni

ts m

ade

inpu

ts in

to th

e ID

P a

nd c

omm

uniti

es w

ere

cons

ulte

d on

thes

e in

puts

thro

ugh

the

IDP

st

ruct

ures

. The

pla

nned

IDP

del

iver

able

s w

ere

then

inco

rpor

ated

into

the

Ser

vice

Del

iver

y an

d B

udge

t Im

plem

enta

tion

Pla

ns (S

DB

IP’s

), w

hich

ser

ve a

s a

cont

ract

bet

wee

n th

e A

dmin

istra

tion,

Cou

ncil

and

the

Com

mun

ities

exp

ress

ing

thes

e de

liver

able

s as

qua

ntifi

able

out

com

es a

nd o

utpu

ts. T

he S

DB

IP p

rovi

des

the

basi

s fo

r mea

surin

g an

d re

porti

ng

perfo

rman

ce in

ser

vice

del

iver

y an

d th

e re

sult

of th

is p

roce

ss is

set

out

bel

ow.

4.1.

1 K

ey P

erfo

rman

ce A

rea:

Bas

ic S

ervi

ce D

eliv

ery

Pla

nned

out

puts

C

ompl

eted

C

halle

nges

and

/ or

pla

nned

impr

ovem

ents

A

cces

s to

wat

er

1.

All

sche

dule

d m

eetin

gs w

ith th

e D

istri

ct

atte

nded

and

follo

w-u

p on

reso

lutio

ns d

ealt

with

bef

ore

the

next

mee

ting

10

0%

2.

All

enqu

iries

from

com

mun

ities

atte

nded

to

with

in tw

o w

eeks

of r

ecei

pt

100%

Acc

ess

to s

anita

tion

3.

All

sche

dule

d m

eetin

gs w

ith th

e D

istri

ct

atte

nded

and

follo

w-u

p on

reso

lutio

ns d

ealt

with

bef

ore

the

next

mee

ting

10

0%

Att

end

all s

ched

ule

mee

tings

Acc

ess

to e

lect

rici

ty

4.

All

sche

dule

d m

eetin

gs w

ith th

e D

istri

ct

atte

nded

and

follo

w-u

p on

reso

lutio

ns d

ealt

10

0%

MK

HA

MB

AT

HIN

I LO

CA

L M

UN

ICIP

ALI

TY

AN

NU

AL

RE

POR

T 2

008/

2009

�

with

bef

ore

the

next

mee

ting

5.

All

enqu

iries

from

com

mun

ities

atte

nded

to

with

in tw

o w

eek

of re

ceip

t

100%

A

ll e

nqui

ries

from

com

mun

ities

are

att

ende

d to

tim

eous

ly

6.

1000

hou

seho

lds

supp

lied

with

inte

rim

alte

rnat

ive

ener

gy s

ourc

es b

y 30

Jun

e 09

-

Acc

ess

to R

oads

and

Sto

rm W

ater

1.

A

ll sc

hedu

led

mee

tings

with

the

Dis

trict

and

D

epar

tmen

t of T

rans

port

atte

nded

and

follo

w-u

p on

reso

lutio

ns d

ealt

with

bef

ore

the

next

m

eetin

g

10

0%

All

sche

dule

d m

eetin

gs a

tten

ded

2.

All

enqu

iries

from

com

mun

ities

atte

nded

to

with

in tw

o w

eeks

of r

ecei

pt

100%

3.

5 ro

ads

and

3 km

of r

oads

mai

ntai

ned

and

/ or

impr

oved

30

June

200

9

100%

Tele

com

mun

icat

ions

1.

C

omm

unity

com

mun

icat

ion

need

s es

tabl

ishe

d in

all

7 w

ards

by

30 J

une

2009

0%

N

o kn

own

need

s

2.

Lis

t of d

ocum

ente

d ne

eds

in 7

war

ds

incl

uded

in th

e S

ervi

ce P

rovi

der’s

pla

ns b

y 30

Ju

ne 2

009

0%

N

o do

cum

ente

d ne

eds

Sol

id W

aste

Man

agem

ent

1.

All

sche

dule

d m

eetin

gs w

ith th

e D

istri

ct

atte

nded

and

follo

w-u

p on

reso

lutio

ns d

ealt

with

be

fore

the

next

mee

ting

10

0%

2.

All

enqu

iries

from

com

mun

ities

atte

nded

to

with

in tw

o w

eek

of re

ceip

t 80

%

Dep

ends

on

the

impa

ct o

f the

situ

atio

n

MK

HA

MB

AT

HIN

I LO

CA

L M

UN

ICIP

ALI

TY

AN

NU

AL

RE

POR

T 2

008/

2009

��

3.

Aw

aren

ess

cam

paig

n im

plem

ente

d in

7 w

ards

by

30

June

08

40%

A

war

enes

s C

ampa

ign

in p

rogr

ess

Sus

tain

able

Hum

an S

ettle

men

t(H

ousi

ng)

1 S

tage

one

(Pla

nnin

g) fo

r 500

hou

ses

per w

ard

com

plet

ed b

y 30

Jun

e 09

100%

2. P

lann

ing

for i

mpl

emen

ting

of b

asic

ser

vice

s co

mpl

eted

by

30 J

une

2009

100%

Land

Use

Man

agem

ent S

yste

m

1. A

ll m

eetin

gs w

ith th

e D

istri

ct a

ttend

ed

acco

rdin

g to

sch

edul

e

0%

No

sche

dule

d m

eetin

gs

2. T

wo

deve

lopm

ent a

pplic

atio

ns p

roce

ssed

per

w

eek

100%

Com

mun

ity a

nd P

ublic

Fac

ilitie

s

1.

4 fa

cilit

ies

prov

ided

by

30 J

une

2009

10

0%

2.

7 c

omm

unity

and

pub

lic fa

cilit

ies

mai

ntai

ned

by

30 J

une

2009

4.1.

2 K

ey P

erfo

rman

ce A

rea:

Loc

al E

cono

mic

Dev

elop

men

t

Pla

nned

out

puts

C

ompl

eted

C

halle

nges

and

/ or

pla

nned

impr

ovem

ents

Lo

cal E

cono

mic

Dev

elop

men

t

1.

10

0% im

plem

enta

tion

of p

roje

cts

by 3

0 Ju

ne

09

20%

20

08/0

9 pr

ojec

ts a

re s

till o

n th

e im

plem

enta

tion

stag

e an

d tr

aini

ng fo

r co

-ope

rativ

es a

re o

ffer

ed.

Tour

ism

2

10

0% im

plem

enta

tion

of p

roje

cts

by 3

0 Ju

ne

09

0%

Due

to fi

nanc

ial c

onst

rain

ts

Agr

icul

tura

l Dev

elop

men

t

MK

HA

MB

AT

HIN

I LO

CA

L M

UN

ICIP

ALI

TY

AN

NU

AL

RE

POR

T 2

008/

2009

��

1.

Impl

emen

tabl

e pl

an s

ubm

itted

to C

ounc

il fo

r ad

optio

n by

30

June

200

9

R

un c

on-c

urre

ntly

with

LE

D

2.

All

enqu

iries

from

com

mun

ities

atte

nded

to

with

in tw

o w

eeks

of r

ecei

pt

80%

D

epen

ds o

n th

e se

riou

snes

s of

the

situ

atio

n

Co

oper

ativ

es a

nd S

MM

E’s

1.

Impl

emen

tabl

e pl

an s

ubm

itted

to C

ounc

il fo

r ad

optio

n by

30

June

200

9 0%

D

elay

due

to fi

nanc

ial c

onst

rain

ts

Pub

lic P

riva

te P

artn

ersh

ips

1. P

PP

Pol

icy

adop

ted

by 3

0 Ju

ne 0

9 50

%

Bus

ines

s Fo

rum

/ Tou

rism

B

usin

ess

Sup

port

Dev

elop

men

t

1.

Rev

iew

ed s

trate

gy b

y C

ounc

il by

31

Dec

09

20%

A

wai

ting

to e

stab

lish

Bus

ines

s Fo

rum

2.

Impl

emen

ted

Bus

ines

s S

uppo

rt an

d D

evel

opm

ent S

trate

gy b

y 30

Jun

e 09

0%

N

one

4.1.

3 K

ey P

erfo

rman

ce A

rea:

Soc

ial D

evel

opm

ent S

ervi

ces

P

lann

ed o

utpu

ts

Com

plet

ed

Cha

lleng

es a

nd /

or p

lann

ed im

prov

emen

ts

Edu

catio

n

1.

Im

plem

enta

ble

plan

sub

mitt

ed to

Cou

ncil

for

adop

tion

by 3

0 Ju

ne 2

009

100%

B

ursa

ry P

lan

appr

oved

by

Cou

ncil

2. E

stab

lishe

d ed

ucat

ion

foru

m re

pres

entin

g st

akeh

olde

rs b

y 30

Jun

e 20

09

100%

D

one

at w

ard

leve

l

3. E

stab

lishe

d A

BE

T P

rogr

amm

e in

con

sulta

tion

with

sta

keho

lder

s by

30

June

200

9 40

%

Mas

ifund

isan

e cu

rren

tly o

pera

ting

in a

ll w

ards

4.

One

info

rmat

ion

sess

ion

cond

ucte

d in

7

war

ds b

y 30

Jun

e 09

10

0%

All

seco

ndar

y sc

hool

s in

all

7 w

ards

hav

e be

en

visi

ted

Hea

lth

1. I

mpl

emen

tabl

e pl

an s

ubm

itted

to C

ounc

il fo

r ad

optio

n by

30

June

200

9 0%

Li

aise

with

the

Dep

artm

ent o

f Hea

lth

2. E

stab

lishe

d he

alth

car

e fo

rum

repr

esen

ting

100%

R

un c

on-c

urre

ntly

with

HIV

/AID

S

MK

HA

MB

AT

HIN

I LO

CA

L M

UN

ICIP

ALI

TY

AN

NU

AL

RE

POR

T 2

008/

2009

��

stak

ehol

ders

by

30 J

une

2009

S

ocia

l Sec

urity

1.

Soc

ial s

ecur

ity n

eeds

iden

tifie

d an

d co

nvey

ed

to T

echn

ical

Ser

vice

s fo

r inc

orpo

ratio

n in

the

Pla

n by

28

Feb

09

Com

mun

ity S

afet

y 0%

Li

aise

with

Sou

th A

fric

an P

olic

e

1. Im

plem

enta

ble

plan

sub

mitt

ed to

Cou

ncil

for

adop

tion

by 3

0 Ju

ne 2

009

80%

N

o P

lan

how

ever

, the

re a

re v

olun

teer

s in

eac

h w

ard,

they

hav

e be

en e

mpl

oyed

by

the

D

epar

tmen

t of C

omm

unity

Saf

ety

and

Liai

son

2.

Est

ablis

hed

safe

ty fo

rum

repr

esen

ting

stak

ehol

ders

by

30 J

une

2009

80

%

At w

ard

leve

l the

re a

re p

olic

ing

foru

ms

Dis

aste

r M

anag

emen

t

1.

Impl

emen

tabl

e pl

an s

ubm

itted

to C

ounc

il fo

r ad

optio

n by

30

June

200

9 40

%

Dis

aste

r M

anag

emen

t Pla

n in

pro

gres

s in

co

njun

ctio

n w

ith th

e uM

gung

undl

ovu

Dis

tric

t M

unic

ipal

ity

2. C

ontin

genc

y P

lan

deve

lope

d in

con

sulta

tion

with

the

Dis

trict

and

sta

keho

lder

s by

Aug

09

100%

Li

aise

with

the

Dis

tric

t inc

ase

of E

mer

genc

y

3. E

stab

lishe

d D

isas

ter M

anag

emen

t for

um

repr

esen

ting

stak

ehol

ders

by

30 J

une

2009

10

0%

Exi

stin

g D

isas

ter

Man

agem

ent F

orum

You

th,G

ende

r A

nd P

eopl

e w

ith D

isab

ility

1

Impl

emen

tabl

e pl

an s

ubm

itted

to C

ounc

il fo

r ad

optio

n by

30

June

200

9 10

0%

Y

outh

Dev

elop

men

t Str

ateg

y ap

prov

ed b

y C

ounc

il, D

isab

ility

For

um la

unch

ed in

War

d 1

and

War

d 2

Spo

rts

and

Rec

reat

ion

1. Im

plem

enta

ble

plan

sub

mitt

ed to

Cou

ncil

for

adop

tion

by 3

0 Ju

ne 2

009

100%

P

lan

subm

itted

and

app

rove

d by

Cou

ncil

2. E

stab

lishe

d sp

orts

foru

m re

pres

entin

g st

akeh

olde

rs b

y 30

Jun

e 20

09

100%

Fo

rum

s ar

e in

func

tion

and

perf

orm

ing

wel

l in

thei

r du

ties

and

cons

istin

g of

rep

rese

ntat

ives

fr

om e

ach

of th

e 7

war

ds

MK

HA

MB

AT

HIN

I LO

CA

L M

UN

ICIP

ALI

TY

AN

NU

AL

RE

POR

T 2

008/

2009

��

HIV

and

Aid

s

1.

Impl

emen

tabl

e pl

an s

ubm

itted

to C

ounc

il fo

r ad

optio

n by

30

June

200

9 10

0%

Mod

ifica

tion

of H

IV/A

IDS

3 y

ear

plan

has

bee

n co

mpl

eted

on

27/0

8/09

and

app

rove

d by

the

Loca

l Aid

s C

ounc

il C

omm

unity

and

Pub

lic F

acili

ties

1. E

duca

tion

prog

ram

me

on th

e pr

oper

use

of

faci

litie

s de

velo

ped

and

impl

emen

ted

by 3

0 Ju

ne

09

Land

Ref

orm

1.

Atte

nd s

ched

uled

mee

tings

and

pro

vide

fe

edba

ck a

s re

quire

d

80%

Li

aise

with

Dep

artm

ent o

f Lan

d A

ffai

rs

Env

iron

men

tal S

usta

inab

ility

1.

Pro

ject

s id

entif

ied

and

reso

urce

d in

co

nsul

tatio

n w

ith D

AE

A a

nd s

take

hold

ers

by 3

0 Ju

ne 0

9

100%

Th

roug

h de

velo

pmen

t pla

nnin

g ap

plic

atio

ns

Art

s an

d C

ultu

re

1. Im

plem

enta

ble

plan

sub

mitt

ed to

Cou

ncil

for

adop

tion

by 3

0 Ju

ne 2

009

100%

Th

e pl

an h

as b

een

impl

emen

ted

and

appr

oved

by

Cou

ncil

2. 1

0 %

Incr

ease

in p

artic

ipat

ion

by 3

0 Ju

ne 0

9 10

0%

Art

s an

d C

ultu

re c

ompe

titio

ns h

eld

in th

e m

onth

of

Aug

ust 2

009.

C

emet

erie

s an

d C

rem

ator

ia

1. F

easi

bilit

y st

udy

com

plet

ed a

nd s

ubm

itted

to

Cou

ncil

for a

dopt

ion

by 3

0 Ju

ne 2

009

0%

The

serv

ice

prov

ider

faile

d to

com

plet

e th

e st

udy

with

in th

e st

ipul

ated

tim

efra

me

2. E

duca

tion

prog

ram

me

impl

emen

ted

by 3

0 Ju

ne 0

9 0%

N

one

E

nvir

onm

enta

l Hea

lth

1. C

ompl

eted

mon

thly

pro

gram

mes

and

su

bmis

sion

of

mon

thly

repo

rts

100%

Li

aise

with

the

Dep

artm

ent

MK

HA

MB

AT

HIN

I LO

CA

L M

UN

ICIP

ALI

TY

AN

NU

AL

RE

POR

T 2

008/

2009

��

4.1.

4 G

ood

gove

rnan

ce a

nd p

ublic

par

ticip

atio

n

Pla

nned

out

puts

C

ompl

eted

C

halle

nges

and

/ or

pla

nned

impr

ovem

ents

In

tegr

ated

Dev

elop

men

t Pla

n

1.

ID

P P

roce

ss P

lan

appr

oved

10

0%

IDP

Pro

cess

Pla

n w

as a

ppro

ved

on ti

me.

2.

Alig

ned

IDP

, Bud

get a

nd P

MS

for 2

009/

10

100%

3. N

atio

nal a

nd p

rovi

ncia

l prio

ritie

s an

d se

ctor

de

partm

ents

pro

ject

s in

clud

ed in

200

9/10

IDP

10

0%

Pub

lic P

artic

ipat

ion

1. F

ully

func

tiona

l war

d co

mm

ittee

s by

30

June

09

10

0%

Vac

anci

es in

war

d co

mm

ittee

s th

at n

eed

to b

e fil

led

cons

tant

ly

Co

oper

ativ

e G

over

nanc

e

1.

Ful

l com

plia

nce

with

the

Act

by

30 J

une

09

100%

Is

sues

req

uire

d fr

om M

kham

bath

ini W

ith o

ther

de

part

men

ts h

ave

been

com

plie

d.

4.1.

5

Key

Per

form

ance

Are

a: T

rans

form

atio

n an

d In

stitu

tiona

l Dev

elop

men

t

Pla

nned

out

puts

C

ompl

eted

C

halle

nges

and

/ or

pla

nned

impr

ovem

ents

B

atho

Pel

e

1.

100

% o

f the

inte

rven

tions

impl

emen

ted

by 3

0

June

200

9 60

%

Pro

gres

s m

ade

but h

inde

red

due

to fi

nanc

ial

cons

trai

nts

and

capa

city

2.

Obv

ious

ser

vice

del

iver

y im

prov

emen

ts

impl

emen

ted

31 D

ec 0

9 90

%

Res

ourc

e lim

itatio

ns

Per

form

ance

Man

agem

ent

1 R

evis

ed P

olic

y Fr

amew

ork

subm

itted

for a

ppro

val

31 M

arch

09

100%

2.

Rev

ised

SD

BIP

s su

bmitt

ed fo

r app

rova

l by

31

Mar

ch 0

9 10

0%

MK

HA

MB

AT

HIN

I LO

CA

L M

UN

ICIP

ALI

TY

AN

NU

AL

RE

POR

T 2

008/

2009

��

3.

In

divi

dual

per

form

ance

app

rais

als

com

plet

ed

in li

ne w

ith a

ppro

ved

polic

y fr

amew

ork

and

with

in

one

mon

th o

f the

clo

se o

f the

fina

ncia

l yea

r

100%

Hum

an R

esou

rce

Man

agem

ent

1. C

ompl

eted

HR

Aud

it by

30

Sep

t 09

100%

C

o op

erat

ion

from

all

staf

f mem

bers

2.

HR

impr

ovem

ent i

nter

vent

ions

impl

emen

ted

by

30 J

une

09

100%

3. S

truct

ure

alig

ned

to th

e or

gani

satio

nal

stru

ctur

e by

31

Mar

ch 0

9 10

0%

4. C

ompl

eted

Ski

lls D

evel

opm

ent R

evie

w P

lan

by

31 J

une

2009

10

0%

5. C

ompl

eted

Em

ploy

men

t Equ

ity P

lan

by 3

0 S

epte

mbe

r 09

100%

6. A

ll po

licie

s re

view

ed a

nd u

pdat

ed b

y 30

Jun

e 09

10

0%

Info

rmat

ion

Tech

nolo

gy

1. E

ffect

ive

ICT

serv

ice

in p

lace

thro

ugho

ut th

e ye

ar

80%

IC

T S

yste

m n

ot c

onci

liate

d, L

ack

of in

-hou

se H

R

Cap

acity

, pr

epar

atio

n fo

r en

gagi

ng s

hare

d se

rvic

es w

ith th

e D

istr

ict,

curr

ently

in p

rogr

ess

to in

tegr

ate

ICT

Sys

tem

G

ener

al A

dmin

istr

atio

n

1.

Pro

cedu

re m

anua

l sub

mitt

ed fo

r app

rova

l by

31 D

ec 0

9 10

0%

Com

mite

es

1. F

ull c

ompl

ianc

e w

ith a

ppro

ved

proc

edur

es fo

r ea

ch m

eetin

g 10

0%

Reg

istr

y

1.

Mun

icip

al fi

ling

syst

em fi

nalis

ed b

y 30

Jun

e 09

10

0%

Li

brar

y

MK

HA

MB

AT

HIN

I LO

CA

L M

UN

ICIP

ALI

TY

AN

NU

AL

RE

POR

T 2

008/

2009

��

1. O

pera

tiona

l com

mun

ity re

sour

ce c

entre

by

31

Dec

200

9 10

0%

Lice

nsin

g

1.

Ful

l com

plia

nce

to th

e T

rans

port

Ser

vice

s S

tand

ards

by

30 J

une

2009

10

0%

4.1.

6

Key

Per

form

ance

Are

a: F

inan

cial

Via

bilit

y an

d M

anag

emen

t

Pla

nned

out

puts

C

ompl

eted

C

halle

nges

and

/ or

pla

nned

impr

ovem

ents

B

udge

ting

and

Rep

ortin

g

1.

App

rove

d an

d im

plem

ente

d bu

dget

ing

and

repo

rting

pol

icie

s by

31

Dec

09

100%

2. B

udge

t alig

ned

to ID

P a

nd a

ppro

ved

by 3

0 Ju

ne 0

9 10

0%

Inco

me

Con

trol

1.

Set

nor

m b

y 31

Oct

200

9 10

0%

2.

Rev

enue

enh

ance

men

t str

ateg

y de

velo

ped

by 3

1 D

ec 2

009

100%

3. 9

5% o

f bill

s co

llect

ed p

er m

onth

by

30 J

une

2009

90

%

94%

, 6%

is d

ue to

Aff

orda

bilit

y

Exp

endi

ture

Con

trol

1.

Acq

uire

d C

redi

tors

Mod

ule

and

appr

oved

Deb

t S

ettle

men

t Pol

icy

by 3

0 Ju

ne 2

009

100%

2. C

ompl

ianc

e by

30

June

200

9 10

0%

S

uppl

y C

hain

Man

agem

ent

1. P

olic

ies

and

proc

edur

es d

evel

oped

by

31

Mar

ch 2

009

100%

2. 1

0% in

crea

se in

con

tract

s aw

arde

d to

BE

E

com

pani

es

100%

MK

HA

MB

AT

HIN

I LO

CA

L M

UN

ICIP

ALI

TY

AN

NU

AL

RE

POR

T 2

008/

2009

�

3. 3

bus

ines

s da

ys fo

r pur

chas

e of

goo

ds

100%

4. 2

5 bu

sine

ss d

ays

for t

he fi

nalis

atio

n of

the

tend

er p

roce

ss

85%

5. S

et ti

me

fram

es fo

r del

iver

y at

ord

er d

ate

with

th

e su

pplie

r 10

0%

4.2

Ser

vice

Del

iver

y H

ighl

ight

s fo

r th

e ye

ar e

nded

30

June

09

4.2

.1 C

omm

unity

Ser

vice

s D

epar

tmen

t -

Red

ucin

g H

igh

inci

dent

s of

HIV

and

Aid

s - I

mpr

ovin

g bu

sine

ss s

kills

- S

taff

turn

over

and

the

resu

ltant

inst

itutio

nal m

emor

y - D

eliv

ery

of m

ater

ial r

elat

ed to

ear

ly c

hild

-dev

elop

men

t (cr

èche

s) in

all

seve

n w

ards

- D

eliv

ery

of P

over

ty A

llevi

atio

n P

roje

cts

in a

ll w

ards

( mon

itorin

g an

d ev

alua

tion)

- C

aree

r exh

ibiti

on h

eld

for a

ll S

econ

dary

Sch

ools

with

in M

kham

bath

ini a

rea

MK

HA

MB

AT

HIN

I LO

CA

L M

UN

ICIP

ALI

TY

AN

NU

AL

RE

POR

T 2

008/

2009

��

-

- Fo

rmat

ion

of Y

outh

Stra

tegy

Doc

umen

t Arts

and

Cul

ture

Com

petit

ion

held

in A

ugus

t 200

9 in

all

war

ds s

urro

undi

ng

Mkh

amba

thin

i wer

e pe

ople

had

a c

hanc

e to

sho

w o

ff th

eir t

alen

ts, a

nd th

e w

inne

r had

to c

ompe

te w

ith fi

nalis

ts fr

om

Dis

trict

Mun

icip

ality

. - R

etai

l Arts

and

Cra

ft D

evel

opm

ent P

rogr

amm

e / e

xhib

ition

, whe

reby

a g

roup

of a

rtist

s fr

om a

ll 7

war

ds w

ithin

M

kham

bath

ini w

ere

expe

cted

to s

how

off

thei

r tal

ents

, a p

erso

n fr

om w

ard

7, N

golo

shin

i are

a w

as a

mon

gst t

he 1

2 gr

oups

whi

ch w

ere

elec

ted

to g

o to

Gat

eway

to s

how

off

thei

r bea

d w

ork.

4.2.

2 A

dmin

istr

atio

n D

epar

tmen

t - L

earn

ers

Lice

nse

unit

cust

omiz

ed to

mee

t sec

urity

risk

mea

sure

men

t - C

entra

lized

Mun

icip

al R

ecor

ds

- Wor

kpla

ce S

kills

Pla

n D

evel

oped

and

com

plet

ed in

-hou

se

- Pas

sed

prop

osal

for e

ngag

ing

secu

rity

guar

ds in

-hou

se, o

utso

urci

ng a

t pre

sent

MK

HA

MB

AT

HIN

I LO

CA

L M

UN

ICIP

ALI

TY

AN

NU

AL

RE

POR

T 2

008/

2009

�

4.2.

3 Fi

nanc

e D

epar

tmen

t - I

nter

nal A

udit

was

don

e in

rela

tion

with

the

Pro

vinc

ial T

reas

ury

- Sub

mis

sion

of

MFM

A (S

ectio

n 71

) rep

orts

tim

eous

ly

- Alig

nmen

t of B

udge

t to

the

IDP

- B

udge

t app

rova

l 30

day

befo

re th

e be

ginn

ing

of th

e fin

anci

al y

ear,

Ado

ptio

n of

bud

get b

y st

atut

ory

dead

line

in te

rms

of

Sec

tion

24 o

f the

Mun

icip

al F

inan

ce M

anag

emen

t Act

, Act

56

of 2

003

- Sub

mis

sion

of A

nnua

l Fin

anci

al S

tate

men

ts b

y th

e du

e da

te to

the

Aud

itor G

ener

al

- A

dopt

ion

of A

nnua

l Fin

anci

al S

tate

men

ts a

nd s

ubm

issi

on to

the

Aud

itor-

Gen

eral

by

the

stat

utor

y de

adlin

e in

term

s of

S

ectio

n 12

6 of

the

Mun

icip

al F

inan

ce M

anag

emen

t Act

, Act

No

56 o

f 200

3 - R

ecei

ved

an u

nqua

lifie

d au

dit

MK

HA

MB

AT

HIN

I LO

CA

L M

UN

ICIP

ALI

TY

AN

NU

AL

RE

POR

T 2

008/

2009

��

4.2.

4 Te

chni

cal D

epar

tmen

t -L

and

Aud

it -R

ural

Ene

rgy

Stu

dy –

Pro

ject

Con

solid

ate

-Info

rmal

Are

as W

ater

Sup

ply

Pro

ject

– P

roje

ct C

onso

lidat

e -C

orrid

or D

evel

opm

ent:

Tsh

ani R

ose

Farm

– P

roje

ct C

onso

lidat

e -C

orrid

or D

evel

opm

ent:

Bro

iler F

arm

– P

roje

ct C

onso

lidat

e - D

evel

opm

ent o

f Mun

icip

al H

ousi

ng P

lan

-Tax

i sto

p sh

elte

rs in

all

War

ds o

f Mkh

amba

thin

i Mun

icip

ality

-L

ands

capi

ng o

f the

Mun

icip

al o

ffice

pre

mis

es

MK

HA

MB

AT

HIN

I LO

CA

L M

UN

ICIP

ALI

TY

AN

NU

AL

RE

POR

T 2

008/

2009

��

-Com

pila

tion

of a

Pro

perty

Reg

iste

r and

Pre

para

tion

of a

Mun

icip

al V

alua

tion

Rol

l

W

ard

1 -P

lann

ing

phas

e of

Maq

ongq

o R

ural

Hou

sing

-P

lann

ing

phas

e of

Mba

mba

ngal

o R

ural

Hou

sing

-R

enov

atio

n of

Maq

ongq

o S

ports

Fie

ld

War

d 2

-Mak

hala

njal

o C

rèch

e (R

370

000.

00)

-Upg

rade

of O

phok

wen

i Spo

rts fi

eld

MK

HA

MB

AT

HIN

I LO

CA

L M

UN

ICIP

ALI

TY

AN

NU

AL

RE

POR

T 2

008/

2009

��

War

d 3

-Pla

nnin

g ph

ase

of L

ow-c

ost h

ousi

ng –

Sto

ckda

le

-Ezi

nem

beni

Crè

che

(R30

0 00

0.00

) W

ard

4 -P

lann

ing

phas

e of

Low

-cos

t hou

sing

-P

lann

ing

phas

e of

Agr

i-Vill

ages

– P

esha

ya

-Pla

nnin

g ph

ase

of A

fford

able

hou

sing

-P

lann

ing

phas

e of

Kw

aNjo

boka

zi R

ural

Hou

sing

-A

cqui

sitio

n of

SA

NR

AL

prop

erty

for M

kham

bath

ini M

ulti-

purp

ose

Com

mun

ity C

entre

(MP

CC

) -M

kham

bath

ini S

ports

Fie

ld (R

1 3

00 0

00)

MK

HA

MB

AT

HIN

I LO

CA

L M

UN

ICIP

ALI

TY

AN

NU

AL

RE

POR

T 2

008/

2009

��

-Reh

abili

tatio

n of

inte

rnal

road

s (M

IG fu

ndin

g)

War

d 5

-Tho

koza

ni C

rèch

e (R

300

000.

00)

-Pla

nnin

g ph

ase

of K

waM

ahle

ka R

ural

Hou

sing

W

ard

6 -K

wen

zoku

hle

Crè

che

(R30

0 00

0.00

) W

ard

7 -M

atig

ulu

Crè

che

(R30

0 00

0.00

)

MK

HA

MB

AT

HIN

I LO

CA

L M

UN

ICIP

ALI

TY

AN

NU

AL

RE

POR

T 2

008/

2009

��

4.3

Act

ion

Pla

n of

Ann

ual R

epor

t 08/

09

A

CTI

ON

PL

AN

FO

R T

HE

200

8 / 2

009

AN

NU

AL

RE

PO

RT

AN

D T

HE

OV

ER

SIG

HT

PR

OC

ES

S

P

roje

ct m

ilest

ones

Ta

rget

dat

es

Res

pons

ibili

ty

Com

men

ts

1. M

AN

CO

App

rova

l 1.

1 A

ctio

n P

lan

appr

oved

by

MA

NC

O

13/0

8/09

M

AN

CO

2. A

nnua

l Rep

ort f

ram

ewor

k de

velo

ped

2.1

Ann

ual R

epor

t for

mat

and

tem

plat

es d

evel

oped

31

/08/

09

MM

2.2

Tem

plat

es d

isse

min

ated

for c

ompl

etio

n 06

/08

/09

MM

3. C

ompl

etio

n of

cha

pter

s 3.

1 C

hapt

er 1

: Int

rodu

ctio

n an

d O

verv

iew

com

plet

ed

10/0

9/09

M

M

3.

2 C

hapt

er 2

: Per

form

ance

Hig

hlig

hts

com

plet

ed

21/0

9/09

M

M

3.

3 C

hapt

er 3

: Hum

an R

esou

rces

and

Org

anis

atio

nal

Man

agem

ent c

ompl

eted

21

/09/

09

Adm

in

3.4

Cha

pter

4: M

kham

bath

ini S

ervi

ce D

eliv

ery

21/0

9/09

A

ll H

OD

3.5

Cha

pter

5: A

udite

d S

tate

men

ts a

nd R

elat

ed

Fina

ncia

l Inf

orm

atio

n co

mpl

eted

24

/09/

09

CFO

3.6

Cha

pter

6: I

nput

s to

the

Pro

vinc

ial M

unic

ipal

P

erfo

rman

ce R

epor

t 26

/09/

09

All

HO

D

3.7.

Cha

pter

7: R

epor

t Of t

he A

udit

Com

mitt

ee

23/0

1/20

10

Aud

it C

omm

ittee

MK

HA

MB

AT

HIN

I LO

CA

L M

UN

ICIP

ALI

TY

AN

NU

AL

RE

POR

T 2

008/

2009

��

3.8

Col

latio

n of

com

plet

ed c

hapt

ers

9/01

/201

0 M

M

3.

9.A

udit

Com

mitt

ee M

eetin

g 23

/02/

2010

M

M

3.

10. R

epor

t fro

m A

udit

Com

mitt

ee

26/0

2/20

10

AU

DIT

C

OM

MIT

TEE

4. F

inal

isat

ion

of d

ocum

ent

4.1

Layo

ut c

ompl

eted

thro

ugh

desk

top

publ

ishi

ng

26/0

2/20

10

MM

4.2

Sub

mit

to M

AN

CO

for i

n pr

inci

ple

appr

oval

26

/02/

2010

M

AN

CO

P

roje

ct m

ilest

ones

Ta

rget

dat

es

Res

pons

ibili

ty

Com

men

ts

5. T

ablin

g an

d ap

poin

tmen

t of O

vers

ight

Com

mitt

ee

5.1

Ann

ual R

epor

t tab

led

and

Cou

ncil

iden

tifie

s no

n-ex

ecut

ive

coun

cillo

rs to

ser

ve o

n O

vers

ight

Com

mitt

ee

22/1

1/20

09

Cou

ncil

5.4

Adv

ertis

e fo

r pub

lic c

omm

ents

of a

nnua

l Rep

ort

16/1

1/20

09/

7/12

/200

9 M

M

5.5

App

oint

Ove

rsig

ht C

omm

ittee

28

/01/

2010

M

M

6.

Con

duct

Ove

rsig

ht C

omm

ittee

of A

nnua

l Rep

ort

6.1

Orie

ntat

e m

embe

rs o

f Ove

rsig

ht C

omm

ittee

09

/02/

2010

O

vers

ight

C

omm

ittee

6.2.

Ove

rsig

ht C

omm

ittee

Mee

ting

12 /0

2/20

10

Ove

rsig

ht

com

mitt

ee

MK

HA

MB

AT

HIN

I LO

CA

L M

UN

ICIP

ALI

TY

AN

NU

AL

RE

POR

T 2

008/

2009

��

7. F

inal

isat

ion

of r

epor

ting

proc

ess

7.1

Writ

e R

epor

t and

pla

ce o

n C

ounc

il ag

enda

26

/02/

2010

C

ounc

il

7.2

2008

/ 20

09 A

nnua

l Rep

ort a

dopt

ed in

term

s of

re

com

men

datio

ns m

ade

in th

e O

vers

ight

Rep

ort

31/0

3/20

10

Cou

ncil

7.3

Cop

ies

of a

ll do

cum

ents

sub

mitt

ed to

the,

the

ME

C, A

-G a

nd th

e P

rovi

ncia

l Tre

asur

y.

31/0

3/20

10

MK

HA

MB

AT

HIN

I LO

CA

L M

UN

ICIP

ALI

TY

AN

NU

AL

RE

POR

T 2

008/

2009

�

CH

AP

TER

5: M

UN

ICIP

AL

PE

RFO

RM

AN

CE

RE

PO

RTI

NG

FR

AM

EW

OR

K

In

puts

into

the

Pro

vinc

ial M

unic

ipal

Per

form

ance

Rep

ort

1.

L

egis

late

d K

ey P

erfo

rman

ce In

dica

tors

(KP

Is)

D

evel

opm

ent t

arge

ts fo

r 20

08/ 2

009

Aud

it of

in

form

atio

n

No

Ite

m

K

PIs

Bac

klog

C

oncl

udin

g ba

selin

e m

easu

rem

ent

for

2007

/ 08

Del

iver

y ta

rget

B

udge

t ta

rget

Con

clud

ing

base

line

mea

sure

men

t fo

r 20

08/

09

R

espo

nsib

ility

Sou

rce

of in

form

atio

n/

Cor

rect

ive

Act

ion

Y

es

No

Del

iver

y

1 B

udge

t N

umbe

r of

hous

ehol

ds w

ith

acce

ss to

bas

ic

wat

er

N

/A

N/A

D

istri

ct F

unct

ion

Del

iver

y

2 B

udge

t N

umbe

r of

hous

ehol

ds w

ith

acce

ss to

bas

ic

sani

tatio

n

N

/A

N/A

D

istri

ct F

unct

ion

Del

iver

y

3 B

udge

t N

umbe

r of

hous

ehol

ds w

ith

acce

ss to

bas

ic

elec

trici

ty

N

/A

N/A

D

istri

ct F

unct

ion

Del

iver

y

4 B

udge

t N

umbe

r of

hous

ehol

ds w

ith

acce

ss to

bas

ic

solid

was

te

rem

oval

N

/A

N/A

D

istri

ct F

unct

ion

Del

iver

y

4 B

udge

t N

umbe

r of

hous

ehol

ds

earn

ing

less

that

R

1100

hav

ing

acce

ss to

Fre

e B

asic

Wat

er

N

/A

N/A

D

istri

ct F

unct

ion

Del

iver

y

5 B

udge

t N

umbe

r of

hous

ehol

ds

earn

ing

less

that

R

1100

hav

ing

acce

ss to

Fre

e B

asic

San

itatio

n

N

/A

N/A

D

istri

ct F

unct

ion

MK

HA

MB

AT

HIN

I LO

CA

L M

UN

ICIP

ALI

TY

AN

NU

AL

RE

POR

T 2

008/

2009

��

Del

iver

y

6 B

udge

t N

umbe

r of

hous

ehol

ds

earn

ing

less

that

R

1100

hav

ing

acce

ss to

Fre

e B

asic

Ele

ctric

ity

N

/A

N/A

D

istri

ct F

unct

ion

Del

iver

y

7 B

udge

t N

umbe

r of

hous

ehol

ds e

arni

ng

less

that

R11

00

havi

ng a

cces

s to

Fr

ee B

asic

Sol

id

Was

te R

emov

al

N

/A

D

istri

ct F

unct

ion

Del

iver

y

8 B

udge

t %

mun

icip

ality

’s

capi

tal b

udge

t sp

ent o

n pr

ojec

ts

iden

tifie

d in

the

mun

icip

ality

’s ID

P

(ref

er to

KP

I 35

belo

w)

7

war

ds

80%

Inte

rnal

/ R10

0 00

0 pe

r war

d fo

r pro

ject

s fu

nded

by

Nat

iona

l Tr

easu

ry o

f w

hich

was

a

roll

over

Del

iver

y

9 B

udge

t N

umbe

r of j

obs

crea

ted

thro

ugh

mun

icip

al L

ED

in

itiat

ives

(ref

er to

no

8 in

Q

uest

ionn

aire

)

N

/A

N/A

Del

iver

y

10

Bud

get

Num

ber o

f peo

ple

from

em

ploy

men

t eq

uity

targ

et

grou

ps e

mpl

oyed

in

the

thre

e hi

ghes

t m

anag

emen

t lev

els

in th

e m

unic

ipal

ity

(con

solid

ated

fig

ure)

(ref

er to

no

3 in

Que

stio

nnai

re)

2

2

Del

iver

y

11

Bud

get

Num

ber o

f wom

en

empl

oyed

in th

e th

ree

high

est

man

agem

ent l

evel

s in

the

mun

icip

ality

(c

onso

lidat

ed

figur

e)

2

2

MK

HA

MB

AT

HIN

I LO

CA

L M

UN

ICIP

ALI

TY

AN

NU

AL

RE

POR

T 2

008/

2009

�

Del

iver

y

12

Bud

get

Num

ber o

f pe

ople

with

di

sabi

litie

s em

ploy

ed in

the

thre

e hi

ghes

t m

anag

emen

t le

vels

in th

e m

unic

ipal

ity

(con

solid

ated

fig

ure)

N

/A

N/A

Del

iver

y

13

Bud

get

% o

f the

m

unic

ipal

ity’s

bu

dget

spe

nt o

n im

plem

entin

g th

e w

ork

plac

e sk

ills

plan

(ref

er to

KP

I 18

+19

belo

w)

Del

iver

y

14

Bud

get

Fina

ncia

l via

bilit

y 1

(ref

er to

A

nnex

ure

A)

N

/A

N/A

Del

iver

y

15

Bud

get

Fina

ncia

l via

bilit

y 2

(ref

er to

A

nnex

ure

A)

Del

iver

y

16

Bud

get

Fina

ncia

l via

bilit

y 3

(ref

er to

A

nnex

ure

A)

MK

HA

MB

AT

HIN

I LO

CA

L M

UN

ICIP

ALI

TY

AN

NU

AL

RE

POR

T 2

008/

2009

��

2.

Pro

vinc

ial K

ey P

erfo

rman

ce In

dica

tors

(KP

Is)

D

evel

opm

ent t

arge

ts fo

r 20

08 /2

009

Aud

it of

in

form

atio

n

No

Ite

m

K

PIs

Bac

klog

C

oncl

udin

g ba

selin

e m

easu

rem

ent

for

2007

/ 08

Del

iver

y ta

rget

B

udge

t ta

rget

Con

clud

ing

base

line

mea

sure

men

t fo

r 20

08/ 0

9

R

espo

nsib

ility

Sou

rce

of

info

rmat

ion

Yes

N

o

Del

iver

y

18

Bud

get

Num

ber o

f C

ounc

illor

s un

derg

one

lead

ersh

ip

deve

lopm

ent

train

ing

Onl

y C

ompu

ter

Trai

ning

Del

iver

y

19

Bud

get

Num

ber o

f se

nior

m

anag

emen

t (S

ectio

n 57

) un

derg

one

lead

ersh

ip

deve

lopm

ent

train

ing

Del

iver

y

2

2

20

Bud

get

Num

ber w

omen

co

unci

llors

Del

iver

y

1

1

21

Bud

get

Num

ber w

omen

M

ayor

s

Del

iver

y

22

Bud

get

Num

ber o

f ful

l tim

e co

unci

llors

ap

poin

ted

in

rela

tion

to

num

ber

appr

oved

by

ME

C

3

3 H

R

Del

iver

y

23

Bud

get

% re

duct

ion

in

shor

t ter

m

liabi

litie

s (n

ext

finan

cial

yea

r)

cove

red

by c

ash

(cur

rent

yea

r)

Del

iver

y

24

Bud

get

% re

duct

ion

in

shor

t ter

m d

ebt

(nex

t fin

anci

al

year

) cov

ered

by

curr

ent r

even

ue

(cur

rent

fina

ncia

l ye

ar)

MK

HA

MB

AT

HIN

I LO

CA

L M

UN

ICIP

ALI

TY

AN

NU

AL

RE

POR

T 2

008/

2009

��

Del

iver

y

25

Bud

get

Edu

catio

n in

the

perc

enta

ge o

f lo

ng te

rm

liabi

litie

s as

par

t of

tota

l rev

enue

Del

iver

y

26

Bud

get

% o

pera

ting

budg

et fu

nded

fro

m c

ash

Del

iver

y

27

Bud

get

% im

prov

ed c

ost

reco

very

with

re

spec

t to

tradi

ng s

ervi

ces:

w

ater

N

/A

N/A

D

istri

ct F

unct

ion

Del

iver

y

28

Bud

get

% im

prov

ed c

ost

reco

very

with

re

spec

t to

tradi

ng s

ervi

ces:

sa

nita

tion

N

/A

N/A

D

istri

ct F

unct

ion

Del

iver

y

29

Bud

get

% im

prov

ed c

ost

reco

very

with

re

spec

t to

tradi

ng s

ervi

ces:

el

ectri

city

N

/A

N/A

D

istri

ct F

unct

ion

Del

iver

y

30

Bud

get

% im

prov

ed c

ost

reco

very

with

re

spec

t to

tradi

ng s

ervi

ces:

re

fuse

N

/A

N/A

D

istri

ct F

unct

ion

Del

iver

y

31

Bud

get

% im

prov

ed c

ost

reco

very

with

re

spec

t to

tradi

ng s

ervi

ces:

ot

her (

stat

e ot

hers

by

inse

rting

ap

prop

riate

lin

es)

N

/A

N/A

D

istri

ct F

unct

ion

Del

iver

y

32

Bud

get

% re

duct

ion

in

cons

umer

/ser

vic

es d

ebto

rs (a

s pa

rt of

tota

l bi

llabl

e in

com

e)

MK

HA

MB

AT

HIN

I LO

CA

L M

UN

ICIP

ALI

TY

AN

NU

AL

RE

POR

T 2

008/

2009

��

Del

iver

y

33

Bud

get

% a

lloca

tion

of

the

tota

l m

unic

ipal

bud

get

to im

plem

ent

proj

ects

that

be

nefit

be

nefic

iarie

s of

th

e In

dige

nt

Reg

iste

r (FB

S,

LED

etc

)

10

0%

Del

iver

y

100%

10

0%

34

Bud

get

% o

f MIG

bud

get

spen

t

Del

iver

y

35

Bud

get

% o

f the

cap

ital

budg

et

(allo

cate

d to

an

d) s

pent

in

stra

tegi

c in

terv

entio

n ar

eas

of th

e S

patia

l D

evel

opm

ent

Fram

ewor

k

Del

iver

y

36

Bud

get

% o

f mun

icip

al

land

fill v

olum

e lic

ense

d in

term

s of

the

rele

vant

le

gisl

atio

n an

d au

thor

ity

N

/A

N/A

P

rovi

ncia

l Dep

artm

ents

Del

iver

y

37

Bud

get

Num

ber o

f sc

hool

s se

rved

w

ith R

DP

leve

l w

ater

(N

atio

nal

Targ

et =

200

5)

N

/A

N/A

P

rovi

ncia

l Dep

artm

ents

Del

iver

y

38

Bud

get

Num

ber o

f sc

hool

s se

rved

w

ith R

DP

leve

l sa

nita

tion

(Nat

iona

l Tar

get

= 20

05)

N

/A

N/A

P

rovi

ncia

l Dep

artm

ents

Del

iver

y

39

Bud

get

Num

ber o

f cl

inic

s se

rved

w

ith R

DP

leve

l w

ater

(Nat

iona

l Ta

rget

= 2

007)

N

/A

N/A

P

rovi

ncia

l Dep

artm

ents

MK

HA

MB

AT

HIN

I LO

CA

L M

UN

ICIP

ALI

TY

AN

NU

AL

RE

POR

T 2

008/

2009

��

Del

iver

y

40

Bud

get

Num

ber o

f cl

inic

s se

rved

w

ith R

DP

leve

l sa

nita

tion

(Nat

iona

l Tar

get

= 20

07)

N

/A

N/A

P

rovi

ncia

l Dep

artm

ents

Del

iver

y

41

Bud

get

Num

ber b

ucke

t sa

nita

tion

syst

ems

erad

icat

ed

(Nat

iona

l Tar

get

= D

ecem

ber

2007

)

N

/A

N/A

B

ucke

t Sys

tem

no

long

er in

use

Del

iver

y

42

Bud

get

Num

ber o

f ho

useh

olds

with

ac

cess

to fo

rmal

ho

usin

g (N

atio

nal T

arge

t =

2014

)

Del

iver

y

43

Bud

get

Num

ber o

f w

ard

com

mitt

ees

esta

blis

hed

7

Del

iver

y

44

Bud

get

% w

ard

com

mitt

ees

func

tiona

l 7

MK

HA

MB

AT

HIN

I LO

CA

L M

UN

ICIP

ALI

TY

AN

NU

AL

RE

POR

T 2

008/

2009

��

3.

Impa

ct p

erfo

rman

ce in

dica

tors

Dev

elop

men

t tar

gets

for

2008

/ 200

9 A

udit

of

info

rmat

ion

N

o

Item

KP

Is

B

ackl

og

Con

clud

ing

base

line

mea

sure

men

t fo

r 20

07/ 0

8 D

eliv

ery

targ

et

Bud

get

targ

et

Con

clud

ing

base

line

mea

sure

men

t fo

r 20

08/ 0

9

C

orre

ctiv

e ac

tion

S

ourc

e of

in

form

atio

n Y

es

No

Del

iver

y

45

Bud

get

% im

prov

emen

t in

atte

ndan

ce a

t w

ard

com

mitt

ee

mee

tings

W

ard

Com

mitt

ees

wer

e es

tabl

ishe

d in

S

epte

mbe

r 200

6. T

here

is

no

base

line

to b

e us

ed to

cal

cula

te %

im

prov

emen

t.

Del

iver

y

46

Bud

get

% in

crea

se in

cu

stom

er

satis

fact

ion

with

m

unic

ipal

se

rvic

e de

liver

y (in

frast

ruct

ure)

Del

iver

y

47

B

udge

t %

incr

ease

in

cust

omer

sa

tisfa

ctio

n w

ith

mun

icip

al L

ED

de

liver

y

Del

iver

y

48

B

udge

t %

incr

ease

in

cust

omer

sa

tisfa

ctio

n w

ith

mun

icip

al g

ood

gove

rnan

ce

Cus

tom

er s

atis

fact

ion

surv

ey w

as n

ot d

one

by

the

mun

icip

ality

. Th

e D

istri

ct M

unic

ipal

ity h

as

perfo

rmed

a s

urve

y

Del

iver

y

49

Bud

get

% in

crea

se in

in

tern

al (o

ffici

als)

sa

tisfa

ctio

n w

ith

mun

icip

al g

ood

gove

rnan

ce

N

o su

rvey

was

co

nduc

ted

MK

HA

MB

AT

HIN

I LO

CA

L M

UN

ICIP

ALI

TY

AN

NU

AL

RE

POR

T 2

008/

2009

��

4.

C

ompl

ianc

e ch

eck

N

o Ite

m

Sta

ndar

d in

dica

tors

In

pla

ce

In p

roce

ss

No

prog

ress

C

orre

ctiv

e ac

tion

Lega

lly c

ompl

iant

Em

ploy

men

t Equ

ity P

lan

Yes

Wor

kpla

ce S

kills

Pla

n (s

taff

othe

r tha

n S

ectio

n 57

) Y

es

R

ecru

itmen

t Pol

icy

Yes

Lega

lly c

ompl

iant

Sup

ply

Cha

in M

anag

emen

t Pol

icy

Yes

Bud

get P

olic

y Y

es

In

dige

nt S

uppo

rt P

olic

y Y

es

C

redi

t Con

trol a

nd D

ebt C

olle

ctio

n P

olic

y Y

es

B

ank

and

Inve

stm

ent P

olic

y Y

es

A

sset

and

Lia

bilit

y M

anag

emen

t Pol

icy

Yes

Tarif

f Pol

icy

Yes

Ris

k M

anag

emen

t Pol

icy

Yes

Rev

ised

byl

aws

Yes

Sta

ndar

d O

pera

ting

Pro

cedu

res

and

Adm

inis

trativ

e D

eleg

atio

ns

Yes

Ant

i-cor

rupt

ion

Stra

tegy

and

Stru

ctur

es

Yes

Inte

rnal

and

Fin

anci

al a

nd P

erfo

rman

ce A

uditi

ng

stru

ctur

es a

nd s

yste

ms

Yes

1

Cor

e ad

min

istra

tive

polic

ies,

pl

ans,

pro

cedu

res,

sys

tem

s an

d fra

mew

orks

dev

elop

ed in

m

unic

ipal

ities

Pub

lic C

onsu

ltatio

n an

d P

artic

ipat

ion

Fram

ewor

k Y

es

C

ompe

tenc

y fra

mew

ork

deve

lope

d fo

r the

A

dmin

istra

tion

Yes

2 C

ompe

tenc

y Fr

amew

ork

Com

pete

ncy

Fram

ewor

k de

velo

ped

for t

he C

ounc

il Y

es

A

ppro

ved

orga

nogr

am

Yes

Mun

icip

al o

rgan

ogra

m a

ligne

d to

allo

cate

d an

d as

sign

ed p

ower

s an

d fu

nctio

ns

Yes

Tota

l num

ber o

f pos

ts:

a)

on o

rgan

ogra

m

b)

vaca

nt o

n 30

Jun

e 20

09

c)

for S

ectio

n 57

em

ploy

ees

Num

bers

a)

b)

c)

5

Mun

icip

al M

anag

er p

ost f

illed

as

at 3

0 Ju

ne 2

009

Yes

Mun

icip

al M

anag

er p

ost o

ccup

ied

by a

PD

I N

o

3

Impl

emen

ting

orga

nogr

ams

Mun

icip

al M

anag

er p

ost o

ccup

ied

by a

wom

an

No

MK

HA

MB

AT

HIN

I LO

CA

L M

UN

ICIP

ALI

TY

AN

NU

AL

RE

POR

T 2

008/

2009

��

Fille

d V

acan

t A

dver

tised

Mun

icip

al M

anag

er

Yes

Per

form

ance

M

anag

emen

t Y

es

Fina

ncia

l Man

agem

ent

Yes

Tech

nica

l Ser

vice

s Y

es

Lo

cal E

cono

mic

D

evel

opm

ent

Yes

Com

mun

ity S

ervi

ces

Yes

Cor

pora

te S

ervi

ces

Yes

Sen

ior m

anag

emen

t (S

ectio

n 57

onl

y) p

osts

fil

led

on 3

0 Ju

ne 2

009(

not

actin

g an

d no

t su

spen

ded)

Dev

elop

men

t Pla

nnin

g

N

umbe

r of S

ectio

n 57

po

sts

occu

pied

by

PD

I N

umbe

r 4

Num

ber o

f Sec

tion

57

post

s oc

cupi

ed b

y w

omen

N

umbe

r 2

Num

ber o

f Sec

tion

57

post

s oc

cupi

ed b

y pe

ople

w

ith d

isab

ilitie

s

Num

bers

exc

lude

the

Mun

icip

al M

anag

er

posi

tion

Num

ber

n/a

Im

plem

entin

g or

gano

gram

s (c

ontin

ued)

Num

ber o

f Sec

tion

57 e

mpl

oyee

s w

ho c

oncl

uded

and

su

bmitt

ed P

erfo

rman

ce A

gree

men

ts

Num

ber

5

Rev

enue

Rai

sing

Stra

tegy

dev

elop

ed

Th

e m

unic

ipal

ity h

as a

tarif

fs p

olic

y in

pl

ace

and

is c

urre

ntly

dev

elop

ing

a re

venu

e ra

isin

g st

rate

gy

Cap

ital

Sal

arie

s

Rat

io o

f Ope

ratio

ns a

nd

Mai

nten

ance

, Sal

arie

s an

d C

apita

l Bud

get

Ope

ratin

g 23

950

290

65

2112

9 11

9 29

905

Equ

itabl

e sh

are

Gra

nts

G

rant

dep

ende

ncy

ratio

O

wn

inco

me

3896

760

12

7490

00

8603

000

Deb

t Rec

over

Pla

n de

velo

ped

Th

e m

unic

ipal

ity h

as a

deb

t col

lect

ion

polic

y in

pla

ce a

nd th

is p

olic

y is

im

plem

ente

d an

d be

ing

adhe

red

to.

App

rove

d bu

dget

by

end

of J

une

B

udge

t for

the

year

200

8/20

09 w

as

appr

oved

prio

r to

June

200

8 S

ervi

ce D

eliv

ery

and

Bud

get I

mpl

emen

tatio

n P

lan

appr

oved

by

July

Ser

vice

Del

iver

y an

d B

udge

t Im

plem

enta

tion

Pla

n ap

prov

ed p

rior

to J

uly

2008

S

ubm

issi

on o

f Ann

ual F

inan

cial

Sta

tem

ents

to th

e A

udito

r-G

ener

al b

y A

ugus

t

Ann

ual F

inan

cial

Sta

tem

ents

su

bmitt

ed to

Aud

itor G

ener

al o

n th

e 29

/08/

2008

4 Fi

nanc

ial m

anag

emen

t

Res

ults

of A

udito

r-

MK

HA

MB

AT

HIN

I LO

CA

L M

UN

ICIP

ALI

TY

AN

NU

AL

RE

POR

T 2

008/

2009

�

X

G

ener

al 2

005

/ 06

audi

t

Fu

nctio

nal b

illin

g sy

stem

in p

lace

Y

es

The

abac

us s

yste

m is

use

d fo

r all

billi

ngs

Pro

perty

Rat

es P

olic

y

5

Mun

icip

al P

rope

rty R

ates

Act

V

alua

tion

Rol

e

B

ackl

og s

tudy

com

plet

ed a

nd v

erifi

ed b

y S

tatis

tics

Sou

th A

frica

Y

es

Mun

icip

al In

frast

ruct

ure

Impl

emen

tatio

n st

rate

gy fo

r 5

year

s

Indi

gent

Reg

iste

r

6

Bas

ic S

ervi

ces

Hou

sing

Stra

tegy

to e

radi

cate

info

rmal

set

tlem

ents

C

onsu

ltatio

n an

d P

ublic

Par

ticip

atio

n Fr

amew

ork

in

plac

e

Cus

tom

er C

ompl

aint

s S

yste

m in

pla

ce

Trad

ition

al le

ader

ship

con

sulta

tion

and

parti

cipa

tion

prog

ram

me

Y

es

Con

duct

ed c

usto

mer

sat

isfa

ctio

n su

rvey

s

H

IV /

Aid

s st

rate

gy d

evel

oped

Y

es

A

dopt

ed C

omm

unity

Dev

elop

men

t Wor

ker F

ram

ewor

ks

Ado

pted

Sec

tion

53 F

ram

ewor

k in

term

s of

the

Mun

icip

al S

yste

ms

Act

ado

pted

by

Cou

ncil

Yes

Dis

trict

Coo

rdin

atin

g Fo

rum

est

ablis

hed

and

oper

atio

nal

Yes

Dis

trict

Tec

hnic

al F

orum

est

ablis

hed

and

oper

atio

nal

Yes

2006

/ 20

07 A

nnua

l Rep

ort a

dopt

ed

Yes

2006

/ 20

07 A

nnua

l Per

form

ance

Rep

ort a

dopt

ed

Yes

Cou

ncil

adop

ted

2006

/ 20

07 O

vers

ight

Rep

ort

Yes

Func

tiona

l Aud

it C

omm

ittee

Y

es

Fu

nctio

nal P

erfo

rman

ce A

udit

Com

mitt

ee

Yes

7

Goo

d go

vern

ance

IDP

ado

pted

by

end

of J

une

Y

es

LE

D P

rogr

amm

e de

velo

ped

8 Lo

cal e

cono

mic

dev

elop

men

t P

over

ty A

llevi

atio

n P

rogr

amm

e ad

opte

d


��

CHAPTER 6: Report of the Audit Committee

��

��

� � � �� ! " �� #�

$ � � � � � �� " �� % � �� &��

� � � � ��

' &( &�) �� *� � � �� +��

, &�- � � � ��

� &�! � �� " ��

� � � ��

$ � �� " � �� " �� .�� *�+�� ! � � �� / �� ! � � � 0 � �� &�$ � �� 1 �� % � .�1 �� &�

�! � �" �� # � � � �� $� ��

2 � �� % � 1 � � % � � � � �� ! � � �� &�� 3 � � � � �� 1 � �� " � �� 4� � �� % �" � �� 1 �� ! � � �� &��

� �� 56 � �� " �� 0 �� 1 �� 56 � �� &�

��

� � � � � � %�& � �� ' � �� %�( ( �' � � � � � � � ��

) *" *�' ��

MK

HA

MB

AT

HIN

I LO

CA

L M

UN

ICIP

ALI

TY

AN

NU

AL

RE

POR

T 2

008/

2009

�

CH

AP

TER

7: R

epor

t of t

he A

udito

r G

ener

al

7.1

RE

PO

RT

OF

THE

A

UD

ITO

R-G

EN

ER

AL

TO

THE

K

WA

ZULU

-NA

TAL

PR

OV

INC

IAL

LEG

ISLA

TUR

E

AN

D

THE

C

OU

NC

IL O

N T

HE

FIN

AN

CIA

L S

TATE

ME

NTS

AN

D P

ER

FOR

MA

NC

E I

NFO

RM

ATI

ON

OF

MK

HA

MB

ATH

INI

MU

NIC

IPA

LITY

FO

R T

HE

YE

AR

EN

DE

D 3

0 JU

NE

200

9

RE

PO

RT

ON

TH

E F

INA

NC

IAL

STA

TEM

EN

TS

Intr

oduc

tion

1.

I ha

ve a

udite

d th

e ac

com

pany

ing

finan

cial

sta

tem

ents

of

the

Mkh

amba

thin

i M

unic

ipal

ity w

hich

com

pris

e th

e st

atem

ent

of

finan

cial

pos

ition

as

at 3

0 Ju

ne 2

009,

the

stat

emen

t of f

inan

cial

per

form

ance

, the

sta

tem

ent o

f cha

nges

in n

et a

sset

s an

d th

e ca

sh fl

ow s

tate

men

t for

the

year

then

end

ed, a

nd a

sum

mar

y of

sig

nific

ant a

ccou

ntin

g po

licie

s an

d ot

her

expl

anat

ory

note

s,

as s

et o

ut o

n pa

ges

[xx]

to [x

x].

The

acco

untin

g of

ficer

’s r

espo

nsib

ility

for

the

finan

cial

sta

tem

ents

2.

The

acc

ount

ing

offic

er is

res

pons

ible

for

the

pre

para

tion

and

fair

pres

enta

tion

of t

hese

fin

anci

al s

tate

men

ts in

acc

orda

nce

with

the

Sta

ndar

ds o

f G

ener

ally

Rec

ogni

sed

Acc

ount

ing

Pra

ctic

e (S

tand

ards

of

GR

AP

) an

d in

the

man

ner

requ

ired

by t

he

Loca

l Gov

ernm

ent:

Mun

icip

al F

inan

ce M

anag

emen

t Act

, 200

3 (A

ct N

o. 5

6 of

200

3) (

MFM

A)

and

for

such

inte

rnal

con

trol

as

the

acco

untin

g of

ficer

det

erm

ines

is n

eces

sary

to

enab

le t

he p

repa

ratio

n of

fin

anci

al s

tate

men

ts t

hat

are

free

fro

m m

ater

ial

mis

stat

emen

t, w

heth

er d

ue to

frau

d or

err

or.

The

Aud

itor-

Gen

eral

’s r

espo

nsib

ility

3.

As

requ

ired

by s

ectio

n 18

8 of

the

Con

stitu

tion

of t

he R

epub

lic o

f S

outh

Afr

ica,

199

6 re

ad w

ith s

ectio

n 4

of t

he P

ublic

Aud

it A

ct,

2004

(A

ct N

o. 2

5 of

200

4) (

PA

A)

and

sect

ion

126(

3) o

f th

e M

FMA

, m

y re

spon

sibi

lity

is t

o ex

pres

s an

opi

nion

on

thes

e fin

anci

al s

tate

men

ts b

ased

on

my

audi

t.

4.

I co

nduc

ted

my

audi

t in

acc

orda

nce

with

the

Int

erna

tiona

l S

tand

ards

on

Aud

iting

rea

d w

ith G

ener

al N

otic

e 61

6 of

200

8,

issu

ed in

Gov

ernm

ent

Gaz

ette

No.

310

57 o

f 15

May

200

8. T

hose

sta

ndar

ds r

equi

re t

hat

I com

ply

with

eth

ical

req

uire

men

ts

and

plan

and

per

form

the

audi

t to

obta

in r

easo

nabl

e as

sura

nce

abou

t whe

ther

the

finan

cial

sta

tem

ents

are

free

from

mat

eria

l m

isst

atem

ent.

MK

HA

MB

AT

HIN

I LO

CA

L M

UN

ICIP

ALI

TY

AN

NU

AL

RE

POR

T 2

008/

2009

��

5.

An

audi

t in

volv

es p

erfo

rmin

g pr

oced

ures

to

obta

in a

udit

evid

ence

abo

ut t

he a

mou

nts

and

disc

losu

res

in t

he f

inan

cial

st

atem

ents

. T

he p

roce

dure

s se

lect

ed d

epen

d on

the

aud

itor’s

judg

emen

t, in

clud

ing

the

asse

ssm

ent

of t

he r

isks

of

mat

eria

l m

isst

atem

ent

of t

he f

inan

cial

sta

tem

ents

, w

heth

er d

ue t

o fr

aud

or e

rror

. In

mak

ing

thos

e ris

k as

sess

men

ts,

the

audi

tor

cons

ider

s in

tern

al c

ontro

l re

leva

nt t

o th

e en

tity’

s pr

epar

atio

n an

d fa

ir pr

esen

tatio

n of

the

fin

anci

al s

tate

men

ts i

n or

der

to

desi

gn a

udit

proc

edur

es t

hat

are

appr

opria

te in

the

circ

umst

ance

s, b

ut n

ot f

or t

he p

urpo

se o

f ex

pres

sing

an

opin

ion

on t

he

effe

ctiv

enes

s of

the

ent

ity’s

int

erna

l co

ntro

l. A

n au

dit

also

inc

lude

s ev

alua

ting

the

appr

opria

tene

ss o

f ac

coun

ting

polic

ies

used

and

the

reas

onab

lene

ss o

f acc

ount

ing

estim

ates

mad

e by

man

agem

ent,

as w

ell a

s ev

alua

ting

the

over

all p

rese

ntat

ion

of th

e fin

anci

al s

tate

men

ts.

6.

Par

agra

ph 1

1 et

seq

. of

the

Sta

ndar

d of

Gen

eral

ly R

ecog

nise

d A

ccou

ntin

g P

ract

ice,

GR

AP

1 P

rese

ntat

ion

of F

inan

cial

S

tate

men

ts r

equi

res

that

fin

anci

al r

epor

ting

by e

ntiti

es s

hall

prov

ide

info

rmat

ion

on w

heth

er r

esou

rces

wer

e ob

tain

ed a

nd

used

in a

ccor

danc

e w

ith th

e le

gally

ado

pted

bud

get.

As

the

budg

et r

epor

ting

stan

dard

is n

ot e

ffect

ive

for

this

fina

ncia

l yea

r, I

have

det

erm

ined

tha

t m

y au

dit

of a

ny d

iscl

osur

es m

ade

by t

he M

kham

bath

ini M

unic

ipal

ity in

thi

s re

spec

t w

ill b

e lim

ited

to

repo

rting

on

non-

com

plia

nce

with

this

dis

clos

ure

requ

irem

ent.

7.

I bel

ieve

that

the

audi

t evi

denc

e I h

ave

obta

ined

is s

uffic

ient

and

app

ropr

iate

to p

rovi

de a

bas

is fo

r my

audi

t opi

nion

.

Opi

nion

8.

In m

y op

inio

n th

e fin

anci

al s

tate

men

ts p

rese

nt f

airly

, in

all

mat

eria

l re

spec

ts,

the

finan

cial

pos

ition

of

the

Mkh

amba

thin

i M

unic

ipal

ity a

s at

30

June

200

9 an

d its

fina

ncia

l per

form

ance

and

its

cash

flow

s fo

r th

e ye

ar th

en e

nded

, in

acco

rdan

ce w

ith

Sta

ndar

ds o

f GR

AP

and

in th

e m

anne

r req

uire

d by

the

MF

MA

.

Em

phas

is o

f mat

ters

With

out q

ualif

ying

my

opin

ion,

I dr

aw a

ttent

ion

to th

e fo

llow

ing

mat

ters

:

Goi

ng c

once

rn

9.

The

acc

ount

ing

offic

er’s

rep

ort

on p

age

4 of

the

fin

anci

al s

tate

men

ts i

ndic

ates

tha

t th

e m

unic

ipal

ity i

ncur

red

a ne

t lo

ss o

f R

8,78

4 m

illio

n du

ring

the

year

end

ed 3

0 Ju

ne 2

009

and,

as

of t

hat

date

, th

e en

tity’

s cu

rren

t lia

bilit

ies

exce

eded

its

curr

ent

asse

ts b

y R

959

170.

Mor

eove

r, a

n am

ount

of R

15,7

65 m

illio

n, w

hich

is in

clud

ed in

the

accu

mul

ated

sur

plus

at 3

0 Ju

ne 2

009

was

not

bac

ked

by c

ash.

The

se c

ondi

tions

, al

ong

with

oth

er m

atte

rs a

s se

t fo

rth in

the

acc

ount

ing

offic

er’s

rep

ort,

indi

cate

th

e ex

iste

nce

of a

mat

eria

l unc

erta

inty

that

may

cas

t sig

nific

ant d

oubt

on

the

entit

y’s

abili

ty to

con

tinue

as

a go

ing

conc

ern .

Res

tate

men

t of c

orre

spon

ding

figu

res

MK

HA

MB

AT

HIN

I LO

CA

L M

UN

ICIP

ALI

TY

AN

NU

AL

RE

POR

T 2

008/

2009

��

10. A

s di

sclo

sed

in n

otes

24

and

27 to

the

finan

cial

sta

tem

ents

, the

cor

resp

ondi

ng fi

gure

s fo

r 30

Jun

e 20

08 h

ave

been

res

tate

d as

a r

esul

t of

an

erro

r di

scov

ered

dur

ing

2009

in t

he f

inan

cial

sta

tem

ents

of

the

mun

icip

ality

at,

and

for

the

year

end

ed,

30

June

200

8.

Oth

er m

atte

rs

With

out

qual

ifyin

g m

y op

inio

n, I

dra

w a

ttent

ion

to t

he f

ollo

win

g m

atte

rs t

hat

rela

te t

o m

y re

spon

sibi

litie

s in

the

aud

it of

the

fin

anci

al s

tate

men

ts:

Mat

eria

l inc

onsi

sten

cies

in o

ther

info

rmat

ion

incl

uded

in th

e an

nual

rep

ort

11. I

hav

e no

t ob

tain

ed t

he o

ther

inf

orm

atio

n in

clud

ed i

n th

e an

nual

rep

ort

and

have

not

bee

n ab

le t

o id

entif

y an

y m

ater

ial

inco

nsis

tenc

ies

with

the

finan

cial

sta

tem

ents

.

Una

udite

d su

pple

men

tary

sch

edul

e

12. T

he s

uppl

emen

tary

inf

orm

atio

n se

t ou

t on

pag

e X

X d

oes

not

form

par

t of

the

fin

anci

al s

tate

men

ts a

nd i

s pr

esen

ted

as

addi

tiona

l inf

orm

atio

n. I

have

not

aud

ited

this

sch

edul

e an

d ac

cord

ingl

y I d

o no

t exp

ress

an

opin

ion

ther

eon.

G

over

nanc

e fr

amew

ork

13. T

he g

over

nanc

e pr

inci

ples

that

impa

ct th

e au

dito

r’s o

pini

on o

n th

e fin

anci

al s

tate

men

ts a

re r

elat

ed to

the

resp

onsi

bilit

ies

and

prac

tices

ex

erci

sed

by

the

acco

untin

g of

ficer

an

d ex

ecut

ive

man

agem

ent

and

are

refle

cted

in

th

e ke

y go

vern

ance

re

spon

sibi

litie

s ad

dres

sed

belo

w:

Key

gov

erna

nce

resp

onsi

bilit

ies

14. T

he M

FMA

tas

ks t

he a

ccou

ntin

g of

ficer

with

a n

umbe

r of

res

pons

ibili

ties

conc

erni

ng f

inan

cial

and

ris

k m

anag

emen

t an

d in

tern

al c

ontr

ol.

Fund

amen

tal

to a

chie

ving

thi

s is

the

im

plem

enta

tion

of k

ey g

over

nanc

e re

spon

sibi

litie

s, w

hich

I h

ave

asse

ssed

as

follo

ws:

No.

M

atte

r Y

N

C

lear

trai

l of s

uppo

rtin

g do

cum

enta

tion

that

is e

asily

ava

ilabl

e an

d pr

ovid

ed in

a ti

mel

y m

anne

r

1.

No

sign

ifica

nt d

iffic

ultie

s w

ere

expe

rienc

ed d

urin

g th

e au

dit

conc

erni

ng

X

MK

HA

MB

AT

HIN

I LO

CA

L M

UN

ICIP

ALI

TY

AN

NU

AL

RE

POR

T 2

008/

2009

��

No.

M

atte

r Y

N

de

lays

or

the

avai

labi

lity

of re

ques

ted

info

rmat

ion.

Q

ualit

y of

fina

ncia

l sta

tem

ents

and

rel

ated

man

agem

ent i

nfor

mat

ion

2.

The

fina

ncia

l sta

tem

ents

wer

e no

t sub

ject

to a

ny m

ater

ial a

men

dmen

ts

resu

lting

from

the

audi

t.

X

3.

The

ann

ual r

epor

t was

sub

mitt

ed fo

r co

nsid

erat

ion

prio

r to

the

tabl

ing

of

the

audi

tor’s

repo

rt.

X

Tim

elin

ess

of fi

nanc

ial s

tate

men

ts a

nd m

anag

emen

t inf

orm

atio

n

4.

The

ann

ual f

inan

cial

sta

tem

ents

wer

e su

bmitt

ed fo

r au

ditin

g as

per

the

legi

slat

ed d

eadl

ines

, as

set o

ut in

sec

tion

126

of th

e M

FM

A.

X

Ava

ilabi

lity

of k

ey o

ffic

ials

dur

ing

audi

t 5.

K

ey o

ffici

als

wer

e av

aila

ble

thro

ugho

ut th

e au

dit p

roce

ss.

X

D

evel

opm

ent a

nd c

ompl

ianc

e w

ith r

isk

man

agem

ent,

effe

ctiv

e in

tern

al c

ontr

ol a

nd g

over

nanc

e pr

actic

es

6.

Aud

it co

mm

ittee

•

The

m

unic

ipal

ity

had

an

audi

t co

mm

ittee

in

op

erat

ion

thro

ugho

ut th

e fin

anci

al y

ear.

X

• T

he a

udit

com

mitt

ee o

pera

tes

in a

ccor

danc

e w

ith a

ppro

ved,

w

ritte

n te

rms

of r

efer

ence

. X

• T

he a

udit

com

mitt

ee s

ubst

antia

lly f

ulfil

led

its r

espo

nsib

ilitie

s fo

r th

e ye

ar, a

s se

t out

in s

ectio

n 16

6(2)

of t

he M

FM

A.

X

7.

Inte

rnal

aud

it

•

The

mun

icip

ality

had

an

inte

rnal

aud

it fu

nctio

n in

ope

ratio

n th

roug

hout

the

finan

cial

yea

r.

X

• T

he i

nter

nal

audi

t fu

nctio

n op

erat

es i

n te

rms

of a

n ap

prov

ed

inte

rnal

aud

it pl

an.

X

MK

HA

MB

AT

HIN

I LO

CA

L M

UN

ICIP

ALI

TY

AN

NU

AL

RE

POR

T 2

008/

2009

��

No.

M

atte

r Y

N

•

The

in

tern

al

audi

t fu

nctio

n su

bsta

ntia

lly

fulfi

lled

its

resp

onsi

bilit

ies

for

the

year

, as

set

out

in s

ectio

n 16

5(2)

of

the

MF

MA

.

X

8.

The

re a

re n

o si

gnifi

cant

def

icie

ncie

s in

the

des

ign

and

impl

emen

tatio

n of

inte

rnal

con

trol

in re

spec

t of f

inan

cial

and

risk

man

agem

ent.

X

9.

The

re a

re n

o si

gnifi

cant

def

icie

ncie

s in

the

des

ign

and

impl

emen

tatio

n of

int

erna

l co

ntro

l in

res

pect

of

com

plia

nce

with

app

licab

le l

aws

and

regu

latio

ns.

X

10.

The

info

rmat

ion

syst

ems

wer

e ap

prop

riate

to

faci

litat

e th

e pr

epar

atio

n of

the

finan

cial

sta

tem

ents

. X

11.

A

risk

asse

ssm

ent

was

co

nduc

ted

on

a re

gula

r ba

sis

and

a ris

k m

anag

emen

t st

rate

gy,

whi

ch

incl

udes

a

frau

d pr

even

tion

plan

is

do

cum

ente

d an

d us

ed, a

s se

t out

in s

ectio

n 62

(1)(

c)(i)

of t

he M

FMA

.

X

12.

Del

egat

ions

of r

espo

nsib

ility

are

in p

lace

, as

set o

ut in

sec

tion

79 o

f the

M

FM

A.

X

Follo

w-u

p of

aud

it fin

ding

s 13

. T

he p

rior y

ear

audi

t fin

ding

s ha

ve b

een

subs

tant

ially

add

ress

ed.

X

14.

SC

OP

A/O

vers

ight

res

olut

ions

hav

e be

en s

ubst

antia

lly im

plem

ente

d.

X

Issu

es r

elat

ing

to th

e re

port

ing

of p

erfo

rman

ce in

form

atio

n

15.

The

info

rmat

ion

syst

ems

wer

e ap

prop

riate

to

faci

litat

e th

e pr

epar

atio

n of

a p

erfo

rman

ce r

epor

t tha

t is

accu

rate

and

com

plet

e.

X

16.

Ade

quat

e co

ntro

l pr

oces

ses

and

proc

edur

es

are

desi

gned

an

d im

plem

ente

d to

ens

ure

the

accu

racy

and

com

plet

enes

s of

rep

orte

d pe

rfor

man

ce in

form

atio

n.

X

MK

HA

MB

AT

HIN

I LO

CA

L M

UN

ICIP

ALI

TY

AN

NU

AL

RE

POR

T 2

008/

2009

��

No.

M

atte

r Y

N

17

. A

str

ateg

ic p

lan

was

pre

pare

d an

d ap

prov

ed f

or t

he f

inan

cial

yea

r un

der

revi

ew f

or p

urpo

ses

of m

onito

ring

the

perfo

rman

ce in

rel

atio

n to

th

e bu

dget

and

del

iver

y by

the

Mkh

amba

thin

i M

unic

ipal

ity a

gain

st i

ts

man

date

, pr

edet

erm

ined

obj

ectiv

es,

outp

uts,

indi

cato

rs a

nd t

arge

ts,

as

set o

ut in

sec

tion

68 o

f the

MF

MA

.

X

18.

The

re

is

a fu

nctio

ning

pe

rform

ance

m

anag

emen

t sy

stem

an

d pe

rfor

man

ce

bonu

ses

are

only

pa

id

afte

r pr

oper

as

sess

men

t an

d ap

prov

al b

y th

ose

char

ged

with

gov

erna

nce.

X

15. A

cle

ar tr

ail o

f doc

umen

ts, c

oupl

ed w

ith th

e av

aila

bilit

y of

offi

cial

s w

as e

vide

nt th

roug

hout

the

audi

ting

proc

ess.

How

ever

, due

to

a n

umbe

r of

cor

rect

ing

jour

nals

and

dis

clos

ure

amen

dmen

ts th

at a

rose

from

the

audi

t, th

e fin

anci

al s

tate

men

ts w

ere

not o

f a

desi

red

qual

ity. M

oreo

ver,

the

abse

nce

of a

dequ

ate

lead

ersh

ip a

nd m

onito

ring,

an

inte

rnal

aud

it fu

nctio

n as

wel

l as

regu

lar

risk

man

agem

ent p

ract

ices

, res

ulte

d in

wea

knes

ses

in g

over

nanc

e.

RE

PO

RT

ON

OTH

ER

LE

GA

L A

ND

RE

GU

LATO

RY

RE

QU

IRE

ME

NTS

Rep

ort o

n pe

rfor

man

ce in

form

atio

n

16. I

hav

e re

view

ed th

e pe

rform

ance

info

rmat

ion

as s

et o

ut o

n pa

ges

xx to

xx.

Th

e ac

coun

ting

offic

er’s

res

pons

ibili

ty fo

r th

e pe

rfor

man

ce in

form

atio

n

17. I

n te

rms

of s

ectio

n 12

1(3)

(c)

of th

e M

FM

A, t

he a

nnua

l rep

ort o

f a m

unic

ipal

ity m

ust i

nclu

de th

e an

nual

per

form

ance

rep

ort o

f th

e m

unic

ipal

ity,

prep

ared

by

the

mun

icip

ality

in t

erm

s of

sec

tion

46 o

f th

e Lo

cal G

over

nmen

t: M

unic

ipal

Sys

tem

s A

ct,

2000

(A

ct N

o. 3

2 of

200

0) (M

SA

).

The

Aud

itor-

Gen

eral

’s r

espo

nsib

ility

18. I

con

duct

ed m

y en

gage

men

t in

acc

orda

nce

with

sec

tion

13 o

f th

e P

AA

rea

d w

ith G

ener

al N

otic

e 61

6 of

200

8, i

ssue

d in

G

over

nmen

t Gaz

ette

No.

310

57 o

f 15

May

200

8 an

d se

ctio

n 45

of t

he M

SA

.

MK

HA

MB

AT

HIN

I LO

CA

L M

UN

ICIP

ALI

TY

AN

NU

AL

RE

POR

T 2

008/

2009

��

19. I

n te

rms

of th

e fo

rego

ing

my

enga

gem

ent i

nclu

ded

perf

orm

ing

proc

edur

es o

f a

revi

ew n

atur

e to

obt

ain

suffi

cien

t app

ropr

iate

ev

iden

ce a

bout

the

per

form

ance

inf

orm

atio

n an

d re

late

d sy

stem

s, p

roce

sses

and

pro

cedu

res.

The

pro

cedu

res

sele

cted

de

pend

on

the

audi

tor’s

judg

emen

t.

20. I

bel

ieve

that

the

evid

ence

I ha

ve o

btai

ned

is s

uffic

ient

and

app

ropr

iate

to p

rovi

de a

bas

is fo

r the

find

ing

repo

rted

belo

w.

Find

ing

on p

erfo

rman

ce in

form

atio

n

Non

-com

plia

nce

with

reg

ulat

ory

requ

irem

ents

In

tern

al a

uditi

ng o

f per

form

ance

mea

sure

men

ts

21. T

he m

unic

ipal

ity d

id n

ot d

evel

op a

nd im

plem

ent m

echa

nism

s, s

yste

ms

and

proc

esse

s fo

r au

ditin

g th

e re

sults

of p

erfo

rman

ce

mea

sure

men

t as

part

of it

s in

tern

al a

udit

proc

esse

s, a

s re

quire

d in

term

s of

sec

tion

45 o

f the

MS

A.

AP

PR

EC

IATI

ON

22. T

he a

ssis

tanc

e re

nder

ed b

y th

e st

aff o

f the

Mkh

amba

thin

i Mun

icip

ality

dur

ing

the

audi

t is

sinc

erel

y ap

prec

iate

d.

Pie

term

aritz

burg

30

Nov

embe

r 200

9


��

CHAPTER 8: AUDITED STATEMENTS AND RELATED FINANCIAL INFORMATION

8.1 Refer to Annexure B

8.2 Grants Expenditure All intergovernmental grants received through the Division of Revenue Act (Dora) or through any means are listed below. Furthermore, additional information provided for each grant in terms of the outputs and outcomes achieved and weather any of the grant conditions were not satisfied including inability to spend the funds in a timely manner or not properly accounting for the grant funds. GRANT DETAILS

AMOUNT RECEIVED AND SPENT EACH QUARTER

Grant Name, Purpose/Project

1 Apr 2008 To

30 Jun 2008

1 Jul 2008 To

30 Sep 2008

1 Oct 2008 To

31 Dec 2008

1 Jan 2009 To

31 Mar 2009

1 Apr 2009 To

30 Jun 2009

Total Rand

Equitable Share

- R3997609 R2998207 R5483056 - R12478872

MSIG - R735 000 R735 000 MAP - R200 000 R200 000

Property Rates

- R450 000 R450 000

Housing - R50 000 R50 000 R100 000 LUMS - R100 000 R100 000 Arts & Culture

- R85 000 R85 000

MIG - R4748 000

R3855 000

R8603 000

Sports R325 000

R975 000 R1300 000

FMG - R500 00 R1500 000

R1550 000


�

List of References 1. uMgungundlovu District Municipality Integrated Development Plan 2. Integrated Development Plan Guide Pack 3. Annual Reports of Numerous Municipalities 4. Policy Framework for managing Performance in the uMgungundlovu District Municipality 5. uMgungundlovu District Performance Management System 6. uMgungundlovu District Municipality Client and Quality of Life Survey 7. Relevant Legislation and Policy Directives

MK

HA

MB

AT

HIN

I LO

CA

L M

UN

ICIP

ALI

TY

AN

NU

AL

RE

POR

T 2

008/

2009

��

Ann

exur

e”A

”: O

rgan

ogra

m

��

��

��

��

��

��

��

��

��

��

��

��

��

��

��

��

��

��

��

��

��

��

�

��

��

��

��

��

��

��

��

��

��

��

�

��

��

��

��

��

�

��

��

��

�

��

��

��

��

��

��

��

��

��

��

��

��

�

��

��

��

��

��

��

��

��

��

��

��

��

��

��

��

��

��

��

��

�

��

��

�

��

��

��

��

��

��

��

��

��

��

��

��

��

��

��

��

��

��

��

��

��

��

��

��

��

��

��

��

��

��

��

��

��

�

��

��

�

��

��

��

��

��

��

��

��

��

��

��

��

��

��

��

��

��

��

EP

C I

EP

C 2

MK

HA

MB

AT

HIN

I LO

CA

L M

UN

ICIP

ALI

TY

AN

NU

AL

RE

POR

T 2

008/

2009

�

Ann

exur

e B

: Aud

ited

Fina

ncia

l Sta

tem

ents

and

Rel

ated

Info

rmat

ion

Mkhambathini Municipality ANNUAL REPORT 2008/2009

Documents