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Ephraim Mogale Local Municipality ‘enn Fane Siemens for he ys ori 30 une 2020 ‘Statmont ued ny -Ofoeof he te General Sout Ate (Polkwans feo) Published 31 Ocaber 2020, TAM Ephraim Mogale Local Municipality ‘ReistaionnurberLN471) [nna Francis Sistemas forthe year ended 30 June 2020 General Information Legal form ofantiy Nature of busines and principal actives ayer Speaker Chit whi Traine! anders ‘Grang of local authority CCapaciy of cal autoity ctogery¢ Municealty Provison of bai sores informs of Loe Mullet funtion 2 (stn nthe Coneaton of South cn Ct Maaaguane no Cl wodlena LB Cle Seen FS -gosn'- Watts RO sgochi-Rahlagare MP ‘lr Aphare bk rBoshilo (lr Oe Bose FC Cle seeds PR Clr Lenecene Me CleLenecens Rl Cle stae0 1. Co tactang 50 ‘ol skarysre CH Caleta cir anacce MT (lr Wactigo MPD Ci eanaeehos RS Cesta w= Ole Mai=7 or rita Cle Meare CMH Cl ota Cl Mersane lip (lr Sattar RE CleRancin P Cl Seana RR Cle Tenure EM 2 Low copay umart Me Wt hho (Suspend fom 16 Decor 20¥B ke ie) [MeN Lote (Rig fam 14 Deoemoer 2018 at's Augus: 2019) Mia Stale (Ath om 1 Septrber 2019 unl 31 December [Mc KL Pacha (Ana Fer 1 Janwary 2020 unl Seplener 2020) bow’ Ephraim Mogale Local Municipality {Rejarabon number L474) [Rntel Brandi Steer forth yar eeded 30 June 2020, General Information eM Phaahin (Ang fom Oetoser 2020 ul peste) Cchiet Finance oftier (CFO) Ur ea Ang ea 1 du 2019 atl 12 Osama 2010) [MU Maha (Acting fom 13 Dame 207° nl pene) egitered omce Ne. 9 us ret iis ene Leap 0480 Busineas edroes No 19 ius rt Che cone ole Ha Lumpopo beso Postal address PO ow 11° 480 Beokers Fist Natal Sank Primary ark acsoue) [AGSA.Gane-Inestronts unions Staemonts Austes by -Otea othe Autor Gonora South ation Attomeye onal eorgnate Atomays Keath Able WaratoloAtarneys (2018 on) ke Naira tomers Ma2hava NC hesoertea tomeys Lucky These Ieororstod Azonsys (2019 any) {Ad Jin Moog (2078 any) Papas Sloe Nuevo ator Kumale Masondo tmays day) Ephraim Mogale Local Municipality (Resievaion nunpor 4471) ‘val Franca Stterorts ft yar ended 30 June 2020 Index ‘The pots and batons st ou! blow cape the annua ancl ators resorted tthe provincial gir: ‘counting Ofcers Responbites ord Approval 4 ‘Aude Commitee Report 67 ‘Accounting Ofcors Report 8 Sherer of Fac Peion 8 Sbtoment of Financ Peformance 0 Shateenof Changes ia Net Asses cae Fow Staten 2 Shaler Comparison a Bet an Azul Amounts 7 ‘ecsunting Psi a0 Notes othe Anal Financial Statement 40.79 rap Ganerly Recognised Accurtng Pracico Nea, ‘Munigpa nano Maragerent Act SALGA ‘South Afican Lees! Goverment Aasoson ur Unemployment Insrance Fund wor Workmen's Compansatio Fund ay) Ephraim Mogale Local Municipality | Rosikatin number N47!) ‘art Pra tenet rhe yor we 30 dn 2020 Accounting Officer's Responsibilities and Approval ‘The sccountng offosr rudy the Mlunipal Fines Wnagomen! Ael (ct 5 of 2008), eo mainss adequate Deountingravrde and 9 respenable for he cnten and ike fhe anual nance ssleranss ana elated tana) ‘norman Insludec nthe repo. ie tre responbily othe accouning eter io ense Ui hel ania sa ae {aly present ie tte cae of te muniapaty ae at ond ft anol yoo ie ote ops ad aa ‘tw or the prod ten ange Ihe emma stare steengece’ fo sopess deer atin the sual ans {futerenia af wera gon unrestreted spose oe nanos rei a aca a ‘The annual fnancl siemens have boon propos in acco wh Shh of Geral econ Aacountng Fracios (GRAPH Ineuing amy irepreletone, gli dina! by ie Accoing Standeies ear ‘Tha annual fancal sistrnces am based upon appre aecountng pals censsenty appled aed supporad by ‘Saeorable and cet udgoments are ostinato “Th accousng ofa ack ha erly espe othe syste femal ie montiplsy art aes oon inset eine a stang earl enero (Mica fo mck ‘eee reszeniaioa, ro accu offer set sind for Inara cone lmed at reducng the rsh ot ‘ror or dafisk cost ofoatvo rannor. Tee slndars inekde fi peger leg fvesponataies win clea) (eins amaworkeachve crooning proces nt acer seston of dos ae aceptable lovl 3 tk ‘Theee cons ae rontored ‘brant! Ihe analy axl al employees 2 recited to alan the highest ste {Bandara in snsiing the minicnays hur e wordt i manner Wat ial fegeondoe Cfeumbaraos Ie above Fooroach. Tho fous of rak manger into muricpaly ison fey, assessing, sgt ar non.toving sh known {mac fik across tne munpasy. Whio opera sk cntol be fay ssi, th fuel ndeseous to minnse t by ensunng tit aopropensnrickie, camels syns ses wal teowieur ae appied nd mereged WE ‘Modatemined procedras and oti “The scenes oof cp, tas an laren a apanatione ven by management that the eyten of Fel onl provides reasnelta ssa to be nal sor ray tle on forte oreperedon of re eorual finial salons Howser, 2) spt of kena nal Gaal an prouds only reasoned, aN0 not Sets, ‘Ths acon fie os ov eel sa a Fret fo he yaar 6 $0 tune 2021 ang, nto Hat of is ‘hr fhe fio, st nny oe Soon xo etn “The sale seo an ron or ing 9 “octiag en the muncpsts annual ancl ators. The serve Thrillers have linen susie ne runic’ eee urs and Wel Feprt is presonled as 2c ese Iie coed in the socuntng olicrs rape! Ms te lates, alowanese end bons of Councilors cans mss te Ennis any sel ats aia Canes loos fom, W any. aa alead nat ta eco anal franca Sirens ae thin the peer ils uf he anew stvagged In Socuen 21 ot the ene, road sth Ee Fun of Putte Orie Bearers et snd he tne of Penola Local Gavstnment deteminaon n accodanes vai “in: ant Saal sient eo pages 6 79 ule have Ban reper’ cn the alng soncam basi, were ‘ved byt cating oir $1 Geter 2620 and ere ign aha ‘Acting Hricipa! Maneger es Accounting Ofer Saturday, 24 Ostober 2020 Ephraim Mogale Local Municipality (Resistaionaurbor M471) Sntsl anes Stet othe yer end sre 2026 Audit Committee Report Ys ee sae fo prose tha Aru Aust Consillos Rapa f the Nunegaly eth thanaal oar arded 30 June 200. ‘Tha duct Commit it a indepeniot sininoy comics appolied Wythe Caunel. Furr dues ara eelegated tro ‘ut Commits by ine Counc ana aren ino an he apsroves Aut Cerise Chath report eludes both here Sei ofl ad responsi, ‘uit committee members and atendancs “Toe Aust Commitee conse of ve dependent members who colctvely have euicent uaa and expince ‘Une eas. The Comatie wert rrcugh raion of "he tnencl yer reported hort Owing th peti heisie pe on, seven mosings wor eld drs the cared undor view. Faurorinary meetege 0 conde the ‘+ Ovenety Pererance Repoting (nancial and nor naril, + Rlkbased ase ‘Standing aperds teri uch ae secon 52 repr, SCM capo an ga cas omaver cus COVIDID Rsatstions inpased in tome of th Disaster Managoment Ache cones had to combine he ‘Sttone and ed auarer-meotng report eons maotng norco to aot nr somance wih I ses. Special mesings ‘Tove and cuss ne Annual Fanci Statens + Teling of ASSA suit rpert end econ plan “+ Revi of Mito Perfomance Managemen Regs Dee tp COVIDIBrastictions, Ths Commies managost ive suppor rd ace dug NGS irony when raquo do ‘Ths maranonen sen, rpresniatives am Plone Teaty and COGHSTA, eepresantves Tom he nara score ttande tho Audt Gommitoa meetings by Intalor, The Aas Commitee 4 not met wih the exteral suas sd mal ‘ude what management sea present ae newt aS sterng commie mocting we eld wihAGEA. Uh ta find exer store Rave anratiies scone ot ast Cris sara wn ole ized pay by the [XGSA "The Cormtio ld nove tan os eg edn errant Sopra lt fetter It alo cto to bing to he atlenten of Come nal re tonne lcs a the erent Aut Conn ts wag de to 6d a6 of 531 iy 2900, an sare was eter nti Sete 020 pa of rw slang and sony the Counaleadced ‘Ral the perf appsining hw re commie ebrnce veo.ly at Me ger. ocr lessee sent ‘nome pied ns insoing earn Name ofmembsr Ordinary Numberof Number of Total unberet Comments on moetings Special pologies —meetnga Members Honded fmoctings faced” = attended ——pertormance Siena ondonce Let 4 3 ° 7 Brean Renneouwee 3 ° 7 scant Nevorane 3 3 1 6 Good 4 3 ° z Ertent Nehabsong ME 4 3 ° 7 Excel ietaal Ephraim Mogale Local Municipality (Raglan umber M471) ‘Seat Prana ieee yo ended 90 ue 2020 Audit Committee Report ‘Audit Commitee Reeponatblty “Ta oust conta roots thet hae complied with as rosponstises arin rom secon 185 (2) a of he MERA. ond ‘Trassuy Sepuaten 311%. And leo hae adopted aporoprte frre toms of rfrence ae Ault Corie Chair has ragulted fears cutng ina poet anal yer n acsoreanen wi ase leo elerenceiChare ana aa Scared al hataoponsiiea as eetaned arch Internal Aut work ‘The Aut commits noted wih concar that ama Aud n the munispaty Ie edtemly andar salfed and mas ‘commended to management ttf vacanes must be Ml Ugenly and east be put n acd to capectts the Ut trough empoymont fhe uns own tse ft ast oh Further tht cari intemal sud otc my ho be clsouced win he ame of he Consultant Recucton Flan (CRP, ‘sion wil Sopend on Hw tho unl capaci and eoneerng ie aut ha ust bo eared out As osu fhe UNE wae Unael te cary cut all ts planned axcis whieh ware fo be conducted dung the nancial year herein repord cn, (encequony, tho nia planned 17 aes a ere able to coat 17 as Intend aut werk conducted curing the year focused on nema convo ek aad ek management oss cont, franca ‘onl pccass revi, Sd eve of patamance management ifenraion. Wasinsssee evesind ham bam ase wh ‘management, ‘an neon san on i neg taed oy intemal Auat In 201819 franca year f being dovlped for flow uo wih ‘Magementn 20120 anc year. Progress wll tepors tothe Audt Contes cn quarter Dac Implomentation of corsctive atlone ‘a progtas report on the implementation of he Aut Improvement Action Plan shone tral 45 oul of 57 of the ait Tecormenssane made an srespis nthe 201618 Manel Year wore implemen wie aporopatacvrectvo actions. [iiough there wor el curing ou at wor riod by AGEA tat vil bo eusted 201979 thane pared Mt hoped thatthe major of mata mtlorers have boon rete. The Murlaoaly ods fo crsure ha ean, aided doer, take Sunaiert and elecve aap lo nvaduce athe rprovenors and comacions 2s thoy are SenLRCs. Management inetaity ‘Tos Comite noted wih solos conca the stability created by vacarcis in the Execulve Management posions of he ‘mantpaly which esam to cont unatsed i ur consicered vw tat the tabily a aleve of manager sould [eredueee ost may have negate efet onthe paromanca of administra as lane obkgaos fh tion Accordingly, the Aucit Commitee's recommendation thatthe fig of wacanlposins, such at CFO ed thers a ecu Meragement lve. be expe te suse requires Sebliy fs rached In he managernen of Ee iy. Audit review of prodstanmined objectives ‘The Au Gonea's has eval the useuness an elsif he reported perfarmsnce omni osocnéance wh tho ciless dewioped fom the perfemsance manager era repotng enewort and ral” of petfortance seas Predlomanod ogclves he ste tho supperng lomnatn supe by te Masia abuse a fella. The ate Frage in cept ofthe unetnoss and reaeiy ofthe seasee wey pvtetance area ware found oh KPA 2 abe eondce Aolvery apd hfasvucture developrent, = ualfed condusen yas rode on KPA-Gusls sevice dally sd 90 atta Frcinge wore ris n respon of ro useunens an reisiy ofthe pared prtmance fsormaton far KPA T Spats ‘atonal, owever ony Wo oi of fue Peformance tess were exaried and are sein a eed to era ha he uniopaity Sontfes snd vine sifisent evidonen ates prance tens ‘Auritor-Generl South Aca “Tha Aut Commitee reports tat, 28 dae of reper no wtual mastngs ware comwaned tho AGSA probably due to the lipases Dssser Manageme Reston wo Ephraim Mogale Locai Municipality {Resisvaon number 671) ‘rus Franc Stent fs yer sed 80 June 2020 Audit Committee Report Evaluation of annul neni stamens ‘ue othe outstancnn aut + revit the Audtor Sunes Fevlewod changss © accurng polses and raceme ‘vu! he ances eamplance th eg an eso provions: fini sea ghana eculing om ne aud teternateuct ‘The svt comratse Is cli tah intel sus enaton is cparang sec and hat thas adereseed te eke perinono the maniplty and ts te isk Management roars onthe Ntkpalty iss ranagsmsn wes pot f the ful Comms on & query eae, hewsver te Aude {Commitee i: no saisfed wen he nove attendaree Senta ha neal at Cs nes embers roacing among not bing hes en aust basse required dues wrre not xing a guarum ts jour whet sting. The neDst ON bifect rs perce of Fak manegoriant unl sd tie esnmivon,Noragement shoud tate uk Vasa rT ere Enispise fist Nenagerent Posses arc cane Io sic i Rik Oot 20 futhar enhanc fe pam os Nuntopaty ugysvej urges tne -mdt Commitee i tae Fk Sonmatoe mestnee setacey and poise Sore Ephraim Mogale Local Municipality Cosel Psi Stren fo yr nn 30 une 2020 Accounting Officer's Report “Ts acannon submis sport oth year ended 3 June 220 1. Review of atvitios sin business and operations plu of ne runceakty wea F837 950 2010: euplus R21 229407 2 eta 2 Going concer Wa draw steon to ths fo that 30 Jane 200, de oni ala scum sus of 1 C0081 28 a that tha unripe tora sent epenad nbs by 8100 574 C08, Tho enn. nancial sneer have hoon prepared on he Bs of sas pine apc Lo s going cones. Tha {ase grastmes tat fd sl be aaa Ye fran i ero a ihe realuaten of saeta end element of “soles, content abeptions scoters wt os lis xn tata of bie Te sly ofthe mutica lo coin aie © gang conewn ie oan for the frezegle ren tam ravaruo eré aes ea oc en ges a sbi Netra Teast. Theory sneer unceriehy Dhan fe the sro. offer ras la esa the posible cso of he laaig ander cama Gf VBS Mula thal ny place sear hn cn expansion and eal poesia tuned mon in nd bythe munpal ‘The aouning oer net auare ef any matte rcreumstance ating since to end af ho franca yer. 4. Accounting polices “Ths arr franca sstemanis have bean groparedin accocanc wih Genraly Regan’ Arcening Paton (GRAP) sng ay npn iiss ae tise sed ye Aen Stas Bee 8. Accounting Offcor ‘The accounting oes oth rately ery Hu yr aed a the dof epee a fl Ne Nationsity Shares Pant at South can (Suxpended ram T4 December 7018 pa Loko Ms South can (cna om 12 December 2018 wl ‘Reus! 2078) sie Sout Atcan (Beng fo Septrrbr 20 Prasna KL South fcan (hein om Janney 2020 Scotomter 2020, Pra South fica ang am Detnbor 220 unl ese) Ephraim Mogale Local Municipality |Roistaton ruber LM471) [Rival Fron Siasment forthe year ended 30 June 2020, Statement of Financial Position as at 30 June 2020 Figen in Rae Weis) a8 ne esta” Ccorrent Assets Inventories 1 srovsars sr ote sas Reali fom exchange tansecona se 66098585055 Reosivbies fom non-oxthange Wansacn Get 718587 To8 128 VAT recehabl-Ratstod earo | 171rous —2247e0r Cons debio fom onchange uansactans “estates 7 2ore0e2 15177047 CCeneumsr bios rom non skchango warentine 7 e430 108 36228178 (Cae an exon equals 3 _67596.597 1075502 258 055600 100 642776 Non-Current Aseats Inveatant rope 12 etostoot 60402001 Prop, plant and cauprent 13 Ten301725 754 249640, Hettago assole i tanya tat 102 Total Assota Usb current Lisbon Payables fom exchango wencsctone ~ Restated answer depots Unszentcondteral grants and recoils Protons Non-Current Liber Employee cena ebigation ola Lisbon Net Assets Reserws Reveliton reserva enumulied sup Total Not Aseote Satoat 18 18 aa eaa zed aa oe sresurs a7 ssa0ra 1Me7OR 7365883 1178459 Taeeast ose as e791 02 21 128 38 swoioua 25190400, Sa 5e0057 _ e9 661130 “Tooa srt 008 ass 974260 were rat ame ‘oon 641218 054 858258 "000 67 000 G54 974360 Tene