Table Of Content

| | PIXLEY KA SEME LOCAL MUNICIPALITY ANNUAL FINANCIAL STATEMENTS, FOR THE YEAR ENDED 30 JUNE 2019 i of these rae Fria latent, eh ae 5° uaF oo the Munck! rane Murayemverd Ack aral weil | Fave si in noiw 18 oft in Seen 213 ol che inter of Moving aed ical sate nents a wthin The upper Und nth he Reruwycstion of 2ubls CA =e bes rents dalzninaig’ it acconinnce wich tis het una WAtGOMEZLI NUNIELPAL BHANAGER INDEX PIXLEY KA SEME LOCAL MUNICIPALITY ssstenenl Figaro eccuning 2 28 iy Sant 9g Ses yw Sgr ater!» Fy che Pfmaree Sayed Ei: Aaa 58 Be ey one apes 2 Atel cosas LePee eee 26 ste wast Ke SERRE We oe PALEY Ke. SEE UMHPALITY STATEMENT OF FINANCIAL POSITION AT 30 JUHE 2010 ere ~ saan wamai| asain gptee.u | H sila” | Reco Simonsen . . mea 8 Cane Bat i awas[ Batre Prevewi # Toil Net Acts and Palen: _ Tat Saad Frais Ste | ere i sens oe ; Bidets jee! Bihebabon _Strel gna Sart Be Sases ome Ga TTT ee te. Oe [ovinssete oe Tae “hence re POE RRSEE LCM HUNEEIOALITY STATEMENT OF FINANCIAL PERFORMANCE Fi THE YEAR. ENDED Su JUNE 200 = aoe 7 oop, arabe ! ft Sees " [i toseessn Se ane aia ___D z Suu ACS Ge Sone a Bear SA” cae Pe : aan CEES SACRE” Sonor SHES.’ SI Teta” “een eet Bus ag] towel eye, Sian | Saas, Srwrineane wy sialea ieee GBA L0ss *192085,073 | Toe even “Habs [ones = <1 _emEREune . t I 42982 8 SE TT thine tele TR SmI ET satlcg ” Stig Raucwamee cherie bop Seas) EEA wagneT cxarh, repeamr 3 Eas Tween pega ae anuses Figen Ta tiene E sero Tieton Bidssaie 1 Sethu Pees BN et Gros sav serie “oot peta 7 Taiecn | | 62088 EER VUE iy 56.2 TET PWiises nepal NET SuRPLBs (GAIN FORTHE ean, f CASH FLAT Cn crenata Koren Teh Fora pies net ore aroun iv as ak genie “a oe ers PTT URE ret seen Net eb ior opratig ae (oes i casi rLowenomnruerus orvcies a cise of p'aptly hi gre equlpreys L ere Pedy auvpnDartne niger ets iegeard| ani hor ceibeaea:s amen Susie siomspes |} eins crests ms En vate ech or inating serio | | cash cuur FROM PINANCIN AoTONTE : - Inte er vada ~ Pita PTY tse 7 Tenses | e153] [scnviveseete) roman espe : : Tet 9h fo fv acti yan Metiengeatteneon) messhandcien cmiveaits | oo | pascyee ah cet sn at abs te e were] naz [ camnaracegrscusaters tts enter a ET asian, ware aa FRBE mea sens voce, nusrearauny MARDATOPY ACCOUNTING POLICES THE ANNUAL STHANCIAC STATEMENTS FOR THE "YEAR ENDEC 30 JUNE 2010 1. BASIS OF PRESENFATION the fiance) s2tensnts Save seen PepEEA Ts cemoe‘ ath the Stave, of Coreuty Ths neler ae 9 i asta ae 7 cao nyse arcs cee? —! yee a 2 Leee3 _——ernrang Sieke Comin Rg EES Gig “Sr thaesat nr on tha Seige te _ [ows costa rrr ok wah or a Ty Ea an ja? —" seesting 6 Tastee ] oa _| area baring nse a Gere” Tree _ . fears“ pi ae Bovey, Han HATER 4 Gis 'S “TR ons tin Una ae Cage _ Gea ave engl cP wom Ua rhea TSS hate iewerot rte ce omen, Ste i fess fer mater, Mersin, wnt oF en kre mat teed Ee aROME GREE are CAMA Sewers howe avor detsope, fv aca tars oil yay ale 7, Lane 22 3 <ieHb 9 Teas Scent: te fe the pice Hesse “ae ean 20500 64 Fe Sea ican Sento ef Corum were secon Foesous {G40} aca fy nlrpretkne a sh Sahnsits sued Wy ste cling wees meee Tie Ws of Fisica has, srs 9 enc otes 35? 9 206! ses ed comotnee we tan of ne ake retoed stavards ave eaves 3° aan 9" hese Sandee, Seals oF Ine aoamptess epoca ee Teper hrs been provid ee cto ah ao Snell neon sume of che sgniic-eaccourtg soie, ian rae eer exe hae bee grate an uscd ban My ed aa: Hae a eerste 2 FRESENTA:O8 CURRENCY hese san aca atoms yee Se AMEE Ra 2, BOING COWCERA ASSUHETION “es Mel Mail tere nme been pes 4 ors NG ro i ies, ra es areas haa Pot Le emitted by 9 Suineaed o GAME, Sta ur One cfs eepi oon aiellig ie weve ar AESER ‘Sodium ard eget Reva cacekied tam cordiure grenls, servers ant funding ore eecsen a seve “a te ‘Scent thet oa Runkiualy has compsed sl my ef the tri, uv diane a calaptore amhoried 1 die eoree-rc, Fu te eotooL Uket the roti, ceneiurs er ob getiew have <l abi Seocucrisen, 5.1 CAPITAL REPLACEMENT RESERVE {CXR} Ir rear 22 founcs ine prosion of inracacv’s am ote’ tame nf vegerty, stot er fexusomer' cm meal sures, aritnks are iarserad fr sve Pee reeled ses the RRs fs cumespond ner a 8 Wael Wow nests CPR lw a vealncttartonr ‘he cash in He eased ERR book account cats ly bo utied to Fence tees of orcs, cleat ard euipmert, The SRR Is auacce and de acme sup atc coasted by Ferspovdig erin when =e ames ntha C3 eS Thc arounc Warned te tre CA? is ased ar He navinly’s Yel te “nance tare rail Projects cuca es chRen aed Develo nel Par 5.2 CAPETALYSATION RESERVE (On he im omercabir uf GRA, tho LsluoR on corer fy enafel 19 cote of the veces Frasrei’ Gre nances azaivaltz atthe tes, Ines aad hisurce boc vil soe “or tea aera Of its of nee oty, lane ard waticria® Save ones aslered “s @ Casbatoanoy Renee recaad of the eceutystac siapltuilel dle tine ea Atelse Goce. chalet Gaued by Fraime tncosary, “re purpose of dhs Reser fa anurala nance” ects y eau CoE Us eae reaiedaler expenses sa. sll 2 lacus ge" the Useful hess OF “ese ew IOP, ols ane: cquiorrens ane lla ‘ay wabalars 5m wis sears to the scence sun deh The balance a but Captal acon Rase%e equi the arrsng value of the coms 9° g-anemy, ar: and ex iomert ind For dw former Uaidter fue Mer Lem of praaeey Pat ard cculane #7 deprecated, a ‘rater is male form the C2obakailn Rece-se te oe sonrleted srpitete Wiset an Hen ef wrosery, Parl aud anuip-ion: fe diwsee, tae belctes i the Capt esate velaing Le surh lem ie Cesedeorod ta Uy tr vlad Srp 5. GOVERNHENY GRANT RESERVE, Wher firs of nopety, pant id epmirl e-e guchesnd om yorennes gras, & snoro" female tom We aztunuted surps “athe Gewmnme Garte Reserve qlee ee Sovemmen. Ser- “ecacau es “Feeris 3 tha Sutament O° Preneal Pecueere Aconweence with a crecize(buugol ciela esa Fy Watnnl Trea. Whe skh ae a Property. lant ed ceuiproens atc cops a tare is ade oe ov Geveronect cert Resatve i ancin:uelad stihl aL “he prance of cis pcy fs to prom commen euity ay eastring thet tne [Aca repreciaon #9" taal! Le trcuted vce Tne ae Hof coverme -crart Fried ss © property, 9k ad ey. noe ote oft by unsere fren 2h resaveto the vearm-eced curakntesch ‘aan an ont af proses, part are eater-ene Maus Foe Un beance inte cup hardatic pene gents is Capote, eRe ars reser wet auch Fe i nrared toi zeae 5.4 REVALUGTION RESERVE " wuris acsing Eu cha tailor af lord ara oulaings cradled ro a 20" -usirtab'e resets Tse eva aie ke ue sad es pals Miss are Coorecakee, wives? Ss Cursear Tom ee tl uisec sults. Gr asso, “ne Fevohaticr Golde ts “mend ly the Act sles! sirpusieefic she cain ar loses on sisposs awed” oF pith a0 td ur chanel ex Ee steers of 5. PROPERTY, PLANT AND EQUIPHENT has tke” Us uve tapi of She anstone arvieun in OPS AP pecageaoh atin of rs: ascute eL srs, x Fle ake ees 6 Gaels ta ecoerien, aga age tl bay ke theme 2m asset ig ga ure" Momne ake, sco sits a alse ae aie dere ct ‘The tos of 21 42 of papery, plort and equurcent Inlades fhe estinetel nas smarting the Lane esting hese Hre-exane hart recat sd at 9 pont fant ang eauiemert ne sli ab one: lors arcunnced deprace: on, Hertage. set ih of a uly sie fis ren ures ard wich are shown 973s, ere not demreinee Ona to ie uncarminty lerline She" astinased set "oe Soe, lad is not rep celal. ae seerrad be 98 ar inci “Tes cee le of 9p cen uf ropa sa 73 sigsfcarly lPferen. ram aac are pelecs trek bm adja. The eased 1 the proracs ane cL hae besa soerstee ns oF Ga an aquapa is etiodclly et psa We Caprecation charge “om fe coal sd rated useful ives arg the depectior anahas ae not ticil Years as renee Sy CHAP <7 a “ese cul mets dlece tem 0 srepary, plot ane ecuis real “ove Sewronre as 0 seme Ue camy ng value sass by Is resgmsaa an xa we th pevod Ua he ime ies! isitanae hese bes eryg anual of 21 er, alan” a’ susiprser Is gmat then a ae Fecoverabee or ours, shoud be sll dhe nv ucatrh 9 es necorerale amet we on inatrment o9ss erage 20 te Stator of Financial Favarnenes, The male ply wrod eas tina reporting date whedher Line's eny celeater tat any bette ef PF Pay Le tupaiv be sioting sxtersl snd inte! stuns of “mernaton rch ica ay Hi: hegalenls er Fase ccaumed, Home, “or be pravio.n ane cur-ert yaar wih review the mal pally dt Devo leet: esting or 1G asses as regu Ly GRA AT wn TAS 15:20199, ase eagles hav been empl ie form of Senn Vatce 52 oF 2000 Subscene esnonat sig ca salir whan te meng io En! meee We eit of aa asc Renvecaaiun is re alud eo exe, using the stele Lom “eth ever he ws eratec iu’ Logs oF the asses, Toe nial spas’ res aa haneen Lia oleneng omimalad eaters, [sinew (Rams sn pang. Buin Feccsiran Met Snscise eres Hsin i other ye ice ater Fie ey ipa i _ Beincars ane “ig Sunk ‘ler Tomaasiey I Snrieigtal anc ant ay weal ‘uitioas, & ‘Or isms of len end eam: i celtic, Vaca” | ot ses Peciricy >. Tre cau ars ekg oF sternite ae Ee a IhestakerwaL of naneal = Giposel o“rataent afar ten af araners, lait arc ovum ce halve Sales arocrec ns he cary ag Velie ane Suse a1 The urs nity as sr obiga an 2 ranestnke ie Lara ses fers ee cence sts 2rovsion & mate far Use ob lyaton» arcacar en wth the Misuse eterline bole oe a SERPs — me Comme ey 13-1 row sio sma uh ad eee 03 ure sha ra’yny amour? at an item &” property, alae ane eeuiptet 33-3 tha kos caver amounL ie fe wnicou duo metry to ts esovergle iSchanjed ty che sttercars af Anne perfor iee 7, REVALUTATION OF LAND ANE AbILOINSS Late = bul oe ste urea an, being th fs vue a he cate owt oss sbsequa acca Geprclaa anc vnge"ment toes 9 scaling 2 IMANCAML INSTRUMENTS Shane efor caregen 2s of “inane ins une: fac value ted: raft oF les Gah or incre ting} lars arc mosis, heidtosnating and walabie tar seen 4 trams thee ‘ma nldescny2 ot TAS 98 ere eanstirc ty 2 of the fo Fearn Welrurans i dus cosh and ashe, mectmenle, aCe receivables one! borings ‘Ths iuritpely oases ala assas 95 lara vece cle Wheee swatmants ave bee hmpsitec he serondanca with LAS36, 58/2 he carving elie Is tse bs he opti os, 121s recgnlaat! 95a aanorse fy ie pethdihe ida Yani im rere sales are av rdarsiie fsa assuts wh “sce or docemisacle jays Tey ee ineidec Ge caveat sass, exceat fon aaives greater an 2 ts | ‘use ec an nor ren. sivas. cats era maphallen ae racagrisec gsr cokes