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BREEDE VALLEY MUNICIPALITY forthe yer edad SD duns 2020, BREEDE VALLEY MUNICIPALITY ‘nrusl Fnanéal Stlments oe yearend Sc June 2020 General Information Legal frm of any Lona anil Nature of business and principal asiviios “Tho main bsings persons ote Tunipety 0 ange9e m est governarce actves, uhh elae> prometor of toga Emolpeont planing lord economic ard emronmeril SSveloprant and siping of he obra Sarvcos ote fan nunty Housing saris Supply ovaig to he ecm and Irluder he remtal of uns Gxnesy the unclpalty phe ana Sa ote manejernent sarc The calcio, dagenl ans purfgo ware, flue ard eaworag’ Eloi ances Elser iyi keught ble rm Eats ane aloe one freners byte runing and ata seve Shopng Wa" ‘othe pub Mayoral cei forthe yar ended! 80 June 2020 acute cyan Arcot Syn Haycralcom nites meres {ID Leedl(epuyEvesubve Mao aero Specter S.Gardemn (Chief Whi RFarae SF Wainase Suter VER ire MSompeon Ey.sraldon aFvan zs) 1. ¥en lig ‘hier Fnaneist omeer(2FO} meng ‘Grading of oe authoriy Cavrcikere Grate 4 Senior Managers Catagory 5 Pareanal rate + Repiutered otc Bring Set viene e850 Ponta manne Prva ing x5008 eres co Bement Negba ut uatore ‘Auntor- Gane of Gaam Anca BREEDE VALLEY MUNICIPALITY ‘Annual Firsial Stators forthe yar ns 30 tune 2020, Index ‘The reperts and sltamenta ast aut belaw cemprie ths anual MhentalSateenls rete to the prawn gate: Pepe Accounting Ofloo/ Raspes nae Appr 4 FReportatne Astor General 5 ecoumtin Oars Reve 6.7 Staterntof Financial Peifon a ‘Statmontof Financial Pefamanos ° Statsrentef Changes Net Aust 0 (anh Flas Stement " Statement a Bunge Cerason 1218 Accounting Pokies 1846 Notcsto the Annus. Financial Statomanie arr ‘Appondias: ‘Appondl & Sharia of emer nens 890 Abana: Anas ol Propet, Ptr ane Equipment 0-105 Popendi C Salil Information 106 -Appond : Dielotse of Gran and Subelle In oma ef-ha Ft 06-106 Append E:A2-Budgo Finenll Prfrrancseveruot expend by sand clsscator} or Appond FAS: Budget Fanci Pertornanes (evenve8 oxrenitre by Manipal Vota) son pene: At Lege! Frans! Potonznca tesemunexnetur) 109 Aappencx: H: As Budge Cavital Expaniur by veto, standard claescallon an funding 10 ener: Butgcted Gast Flows coy ‘Aepon : Davations fom rtfisaton and minerbraachas of grouse oes sear ‘Append: Schadula ef vestmants ae st June 2020 ve BREEDE VALLEY MUNICIPALITY Anau Fneniel Sttamena fr he yor ended $2 June 2020 Index cow Cerpaatation for Oceana ane Diceaees cae cage Raplasrnen Rasarve esa ‘Cotlopmnt Bank of Sum tos saGMP ‘South Aen Statens of Ganataly Acne Acooumina Pasa RAP General Reengised Aacointng Practice Her tang Devalgmen: Fund as Intraoral Accmuntng Stansards Psa. Iritnatons Pubic Seclr Arsourtg Sanda, wes uncpal erti Mec Memb ofthe Execute Cou wen Muriel Finaree Management Act a ‘unc inastucure Grant (Pewaunly CMP BREEDE VALLEY MUNICIPALITY Arend Finacial Stent jou onde 39 Jue 2020 Accounting Officer's Responsibilities and Approval “Tne accountng ome Is reoued by he Muncnal Fnaneo Managemen: Act (AC SB of 2008, t mama edogunte ecourtg "ecards an I eapershle fr te Cortera egy of fw antuw franc eaternans ah fla fa Fngnmaton ng Ins regret waponsiy f te eoccuring ofc enwure hat i anu’ Wenceslas {aly presrt ata of stare oI uncbaly a ae era re none ear athe fesuts aft apratone end eath fief ha paved then nd. The estaral audios me raporne fo reavong on te fr precnion of te Sn ‘ancl lotement and rales nancial mation, ‘ha sreusl nancial stgemens have been Eroparad in acoordsnca wih Stmdards of Ganesly Reenensed decountng Procice (GRAP, feued byt Accaurng Sanda Boers In aecardca wih Sacton "22 (3) of he Mural Fesnce NManagerrt Act 26 of 203) ‘The anol Sansa ntarnants ste bores upon apprptote accelag polar, cansatonty asplnd and signed by ‘egaonaie aed pret jatgerets tnd saints, ‘te scgunong otear siroutaugc thea uimatey respons fo a sytem ot ternal Hcl rl acai tha nunelpaty 2nd koe ometeatlaimparance oF mertanng 2 evung snl ertrnraen Ta ere be vocsunling ‘ico to moa toe regpanebile, bp ens standard or merci conra aired at aduchs thet feet a Geel ins ct efecive manner Th Sandor include the toner daogaien ¢ abacrabatoe Wabi @ ea) Setnad Panett ‘fect accouring pocadutes at dequstesegreaon of Cubes su a aeeapas lel tak. Tago cols 2 ‘restored throught fe murceity an al emloyene ov agua! t msn ho ight oie sana aut the imunipasis besieze ¥ candlee #0 monar iat hal eatonsle Stcumaaneee i abaya repoacy. Tho fa ft imamagemed in-he municipal son denying, saseasrg managing ond mordorng al mow foe of ok ees the ‘manigpatiy. Whe gpatzing "x carrot Eo Aly eka, ihe tut cnaty snare te minimize by eran. tt Sproat infeatucre, cont, eytame andl avis! sever ar apeg ans wanaged with pracmarined prerdien “Th sceauntng afar in of th anion, based on the information ene axon given by management ha the syste 3 intemal contol protae reasonable eecuratos tht the fence acirds may be eked or Yor he prepa ft en Srancia salwnerts. Hover ay nye af nwa! forge cant ean avy an reasonable, and met abel shaear age malaril illo Geel ‘he securing ocr hs edeved the MUNI cash fou orcas! Ihe fear SO June 2021 nh ih of ie ‘ava ard a cart isretl bein. has sabes at ha mucpell hae Sosa fo aiequsia xoicesf contin 0 Upsala slence frhefereaeab te ‘seal franc stators ae prpare onthe bai ate munipey is 2 gong cancem arena ne Seed Vek ‘Mantapolty hex ont fe arin are need agus or cual mattress oP muna ‘meaty he Rezouning Yer array raspenail ore Enel Afi 2 the muricply, he ie ppt by the rurwealty rere suc. ‘Ths anngal fnancil sttamants<eteut o page 6 fe 97, wna nave boon prparad on the goig cna basis wae pproved by tho wozcurtng oso on 31 Oacbet 2020, Accounting Offa ‘NGetober 2020 Report of the Auditor General ‘othe Provineial Lessllure of BREEDE VALLEY MUNICIPALITY ‘Autor onaral of South Aton Registered Auttore Partners nae ‘isons dorsipon ‘daibonal dsesigon arch 1900 BREEDE VALLEY MUNICIPALITY ‘nal Fine Saar fre Jo ede! 3 June 2020 Accounting Officer's Report ‘Th aout ofeo sis is por for me yor ended 39 Juno 2020 4. Reviewofaativties Main pusinass and eporations Breede Vatey Munlcpaly fe ecurad i te Wstam Capa Province, 129 lan nor'-ase af Capa Tew, Ince ir boundarea fe Woreeme Ranson, ie boom end Towarer ad surosnding rua ara, .ebvers 32599, kn ane fet 178578 pela aa part's Z018 commun suey. “Tho muriopaliy ic cet bervaen tres mcursin ange, ncaroeraing some of the mest valle afl egeutral ad tha court Te aoa send wh ere culural Histor, eyo ecessuly auras tal Boat Sua 3 ‘post number aur ‘The tarsal poston athe hii decribed abe Sn, fh ane Ee PRE ORS 78 (2 18 427 2) youre Net supus ofthe muncealty vas 2 12527 918 120%: suplua 1869/4 48! Tha overokaummnised oparabeg resus {orb muneipally in compereen to tha spar budget ate show into Sinemet of Francal Penowrance and G2 Facts 3 cummins of ori ad expend. 2 Going concern ‘We ere atenin ome oct he 30 sune 2020, 9 utaty had! an SECU Utes eu Us of 2088 748 340 are Het {HS rumaltyeoaeeteovoeou taal lacey Ra G20 742 S00, ‘rn anal france saterate hava been preparer on he boss of accounting poles applicable to again concam. Tle bade rasumaa fet Lindel ho eeebe fo Fnanes ec operations ord thatthe wolslion of sets ard atfomer! of Ine, comingat regains tt rammdrer il er in on crinary cate of ui The ace sri oN that cece cov beable by 42825 (2919 4149850), Te oornae hates Wal Pr anipaly opsaes 39 SOS ‘ance: oor to nts 6B a fo oan Sanaa Halaman ‘ne aosoutng efear not sure of ry matarcrckeunstane asin snc the eno he tne ea. 4A. BBBEEPortommance Inter of Salon 19 ea it equation 12 othe B-EREE Ao, all apheres of government public antes orate af ‘Sats ual por on ‘er conslance wt broad aaced lack eeonemicenponernent wihin ar Aual Pmenel Satan na Anes Report Refer ta hte Oza a anual ier ia ators 5, Accounting poticios ‘The anna fara tenants prepared in ancevdange wh te prear bed Starcards of Generals Recozrized Acosuneg Prhons (ORAP) sled by be assuring Sanders Seas as te presen Wameao%by Naber esa. 4 Sorouing,tnvanimente and oesh ‘Th aceauming offer may afer aarerl ofthe Cour etercee othe powers ote niialiy ty homo mony, 36 Cuneta anpepinis node. Irlreyooang dab not incvease in he yea! ended 30 lure 2028. nthe fame dod 30 Joye 2020 the munca wedeniad Fraeazbeatng dat of 10409 8. The tas ab on bolton eh Teriaringh ofl expense? 2% (209927, Inveainens ss 3t 20 June 2920 anourtog ia R 1 4:9 Soa anv: Fs 720 G82, evasonata and cach. end cash equlslens Feseuoea For 1 BBY Ad tid 139 42 Addonal iamnationregating cach and eas eounalan nae ae [en are proved innit 3.1020 wad spond At th nal sare 7. Caphel expendiure “The capt emensive cared dung the year 2020 atnoutes te RIES 450 916 (013: R 208 O08 O58) al epevernd {Wlpsie aonb ar aa cttbe approved carat usgat of R212 cbs O42 (2518 F272 967 6. A sonplat salle jt ipmtre (outed and eet) pet uncnal ere fe uses in Appendb HAD), nila Aapanax 8 canons det [ctndra Wlta skeet clone, More dla agerdng ever bane testo fiance ‘ed dete ars shown in Appar A, BREEDE VALLEY MUNICIPALITY ‘Anal Final Shearer forthe yer ended 0 ne 2020 Accounting Officer's Report 8 Cashew anaes Detss areafr changes nthe nature a he muse ding he year ere 28 ews: ‘summary ol nt ssoh fowe. zon Notazah few rom operat aces 2st'734 060 Hatoss tow rom vert schies or ass sary Nateash tow rom fonara atts Det ate} ‘et neroapetdecrease) In caph and ach oqutalente BE) 3 Creating sagan 24 dances) (eat 70) ose ee) “he murcbaliy was os by Moody's mestor Serioes dung the 201920 franca yea. Tel raing an cock for he Imunhipay se a Balisa ring do te fe nagaivaaufesh on Seuih ean sovereign rang To maior our ow ina ft capaly fo leaden tnanetna ne consider Vareus quliave era qUstove fcr. Al G0 uns 2000 and 20 une Bote he coment mes 105 and L.48 respecvey This oes inreate nthe a8, 10. Accounting Onto ‘Tha aoountgofoar fhe mt icp ng he year sede ove of is reer a follows Nationality Seatac 1 of Seuth ia wll coma ffs forthe ex franca wrod as par ha Publi Aut Act BREEDE VALLEY MUNICIPALITY ‘Arua Far Statrent oho year ended 8 June 2000 Statement of inancial Position as at 30 June 2020 Figuet 0 Rand Nowa) aa ai estates Assate ‘curontAaaots Cesena essh equivalents 3 we rieso9 sans ae Receimbles fem richangetansaciens 4 po0s0ex 57320953 Stauton cokes 5 3002336032864 ae ‘tha recetatee Fm nan axa 3 825 308 ora (ihe faults Fam eenange barsactons vas rowase 4120615 Ince 5 aes 7091 28 Yt receanie 8 iaas 0 (22 Short em nvesbnert ‘0 aseigare —t527482 Long fer ecivables 15 seri 1782 858 SRmer raeTon Non-Curem Assets Inesstmerteropety ” ar sussop 4466400 Proper plan ard qulpnent 2 -2eipsetasy 2207 anba5s Isham ot sists aasza Hestaneascte ve saatoss 3831 050 Lang te recat 8 Sans 1ezsuND Tawa were a7 Total Assote presi aE Currenthiaities P ajaeae fom sxchene ransactons 1 sereet9s seam rE onan epost a 42M 992 4C85350 Unspent condos! arn sna ecu fe vavv2ae —sagmnast Housing edvenecs . 2om7e —3ce727% Lang tim abiae 2 aaa Teanga moles bavetengeton a apesons © agi TursaaT “Hoes Non-curron Liabales Lena om bias 20 ss27eena zeae 00 Empleo bers tcbigaton 2 wiagete = Ma rraer Proians Bz waasesse | aeara ioe wagons one _ aan 590780 Total Labites Tense em e17% Ne Atte Toerraem Tatar our usted eulve Boaaraseay 1931407262 BREEDE VALLEY MUNICIPALITY Statement of Financial Performance Fagus icRerd Wes) Revonue Revenue om exchange manexeions Seve arses 2 ereoueaea 504406 589 Sales of Good nd ending of se ces 2 pers aaca7et Incas fom agency eas 25 Tris ayaa ese anebucion cantata fmsie ages Licenses ana para peinaa = 2aet Tee Rerfalincne 25 spauezes Sasa et parainnalneenve 2 BisaM G73 432 Fanos ear ea wiasts ate 226 ‘ota revenue trom exchange ranean “mia eee Revonus from non-axchange taneeetions Proper ats —sacsna7aa 136728001 Propel rt fenbing imped el claon ARBOR 1743571 Tranafer revere Goverment gare & abeloe 2 gerssroe) sas seasar Fes, Peles ang Fates a siaaies grasa Total revenue from acr-oxchange waneaetione aasse7 one | —HeTOE DS Totarevenue Tvesna0 9s Tee RIAs porte Employee rebted ccs 32 sayesaatsy gon aes 10 Femuneratir of courelora ss “asia “Cr eraere Deprosaten are ameriemion 38 ersoa yes) avast cre, Bukpurcases 3 (Braaer eos) 7 ses 10 Pract so “gees “oaaroatt Ievomery ensures (aasrasm) 7 324258, Santas sercee SB eaaopens; a 2e2 ba, (Grae and subside pid % SreezI) (asea sce Opsitng aes ear 0m COpsitnal coats 49 pages) bene fe ald a esas, Gensriton eependtre imaayy Total expondure (GUE Te) perstng aurptus a0 as 709 ‘Geriatr depose of aoe ends (503 Bag) Foal sstnents 2 oan olurialaainsitesss, a e995 098 Datrinpaiment 54 pp angees) —(@2485 75) Invert gaiases) 73a 28a Teva eter gene oF Qoeeeay Tress Gana 97 Sura forte yar nS SHe 186 S74 ek