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ORERSTRAND — a Overstrand Municipality Financial statements forthe year avded 30 June 2015 OVERSTRAND MUNICIPALITY ANNUAL FINANCIAL STATEMENTS lor the year ended 30 June 2015 APPROVAL OF THE ANNUAL FINANCIAL STATEMENTS | am rasponsise fore presaration of these annual feria statements which ara sat cut on pages 1 to 76, in corms af Socton 126(1}a} of the Munlclpal Financa Management Act and which | have signee! an tishalf of the Municip, 4 corily that the selarioa, sllowances and benefts of Councils, loans made 0 Councilors, F any, and payments made to Councllos for less af alize, I any, as disclosed in the rctes of thesa anal nancial stalen-ert ara within the pear tits of the flamawork crvisaged in Saction 219 of the Constitution, read wih the Remunaration af Puble Office Bearera Act and the Minister of Provincial and Lacak Government's detemninsiian in accordanca with this Act C Munlolpal manager Foshawald 98 November 2015 Overstrand Municipality Feel Siero lore ye arnea 30 ue 2018 Index Index Page ‘sszoment of ancl Pasion 2 ‘Smioment of Francia Favimanas 3 St:ament of Changos Nel Assets 4 Cash Fow Sater 5 Semen of Gompansor ot Buoget and Aca rau, ea Aegean tin Snenent s -ecountng Potoe s0-28 Notes the ena 28-6 ogandee: Aepandi Ae Sched of Eratal ane oy Pepenate 3: Ane yi of Property Plant and Equipment m7 Anpandl C: Segmental enatyss Prose, Pun and Een n psn D: Segmental Sietarent ol Fascia Paroxmeres 8 pean Et) fot eas Budge sRevenua and Expands os Apoenae 2) Als wes gl ieuision of Pray, Pant na Equant 15 Apnendc F:Dictoaur at Lane and Sols lis oF Red Fees 16 anaperen: Ae Fanaa tomers fa ihe ya! ei! 3 done 2018 Statement of Financial Position as at 30 June 2015 Figures Fand Tales 9 oe estos Ascots ‘curont Bs eventos no soaes7r0 ta,s91.199 CCrarsing leaea seat oamoe 761254 Fecalablee om exstangevansietene 1 gaes2se as.ronse8 ‘VAT recsivable 1 RHB063 5.944.086 Seraurer cabins is samen mean 782 Lt neat H 1si0e 14785, [Cash and cash agile 35 _snggan7ea _ eatsaats 7ea.4, 158 175; 400:578 Noo-Cutra Assets Irvscmant rege 2 tsa.yensoo 169290 saa Property 0 din 4 atea tet asa tao 74 a 5 arenas Bcu0cO? ereage arose, 8 @smom sssrana Lon teu rosivedos > Pes RHO ST 3 HRTHT TO Tota Assets 2.529508 000 4900,197108 Libis Curent Lines Borracings te 23835,188 2000.88 Franos les obligato 16 eosee aznze Payable tom exchange tnuzoctons 22 aayenere examen (Consume deporte 1 an7.5 97760405, Eneloyae bal abligelon ® abate 2 lrarie ‘reper coral gan nd eine 17 Boman avaseae Tee for aa 198.106 622 Non-Currat Lables amoung 2 agggodars aRe.caneas Fai tase ciation 4 50.398 Eneleyee beret ebiorion 8 so720g508 95,504,798 Proione _aseanaat 32001200 wo2.161.361Sea.70.4a8 “Tal inns 757325203 _ 665,107,008 Ne An Byrmasea07 Fit 080,100 Heusima covlopment ura 2anicd —_eneqeas Deoumule srue a.ea.az.7ea 2618 Tota net asses ‘IT S6A707 221 090,100 Overstrand Municipality Facil Steere ere yor ends 29 2098 Statement of Financial Pertormance Fires Rad eis) B04 eal Renato" Rovers from axchange iransscions Savon sages 23 sogmens ergoangne Rental ec nd caipmert 9154551 Ineane to aneney srs 788,122 [eevent apart e760 hes msm ee apagase seeana7e Intros esac 31 foezeena "Reman “ola revenua tom exchange tensastion® 95 008507_ BABU Revenue wom nowetctange ransactions Prope res -penaiesinsosad ze Saris" sanaae [overran rants and sucess 24 rrygauane 105925.182 ble santbudane an denabene es ‘Tgagnaes ‘Ya42eis0 Fina 2 ssaaoaar 17215728 “Tota revenue tam worexehengetansactions Tiaras "aa “Tota revere Bea 0 SEE TRB ST 6A Epenature Employ esi 28 aso igiee) ese.2ensaa) FRemsineation of zoraiora ap “eisased, agai Depracaen an amartaton 88 qgaueatoas wsarnes, Inpmant ons Reveal inion ern anes east 38 ena 500) Gg 07.720) Debt inne 50 eessieri lasso) Moris (ieee) 13579 21 Bolepurcharae 98 (levBeaesa! 157.058269), Conese areas 35 ‘yeeaz7aci) arenz00) (ant an ui 5F (apcseaisl ole zee General esporaoe 27 _qsence see) (1 7ste0) Tost expend (ONOTEETEL (rE.0RE16) paren apt (waz.017)@xart.75) (Gar bss) on espasa of acai ar aitas Toreset CANT Fa se sine 92 (eee 381 (oyer (667154118 008.559) Dele foe he ye Overstrand Muntelpallty Firaneal Sslamane forthe war anos 90 ra 2013 Statement of Changes In Net Assets Figures n Rana Taser Reams? —Teralnat omoprion svpiue.— asets ‘un ‘paring halanco at 0 July 2:13 a8 proousty apes Sesranta Pie yoor adusinents Blancs at 01 uty 2015 eaates™ angoa nr aoe ati curausterthe yor “rane a roms hows develoomant ne ‘Tonsferta tat calf nsianaa urd Tote changes (porn oot a Ut July 24a prov cusy reported Pr yt agusinonte Botance at 4 Jy 2014 {Eesii surlos Fert year erat ronson vpn hid tated? Total hanger Balance 290 June 2015 “yom aoe cana asp 205125012 TRB AAO SOR BRITE seqnrares seaararie SST FAR T_T TEESE 8 55 268 B01 80,108 cr 1711 (6 Ta erm srs] SBA Overstrand Municipality Financial tstarens er lis yrr endo 8) Jana 2018 Cash Flow Statement gues» Rand Teme 2508 Bora (cash novs tom operating setts Sale of 00 and sie s2i176355 a9 209.424 Grente Tigeayare 101867098 beest rome iqz2609 370,108 Nevarentin rove 1g 26¥tapmet und ad einen nd 1285158 Payprente mpoyes oars rrsnoogeras (a4 dela Sunnons hherseaane, s7ass.an anos eae Maasaa71) | OeAT ET ‘oma peje (e6805,4801 57,730,476 (Fa4.az2210 (709 00.878 et ch hos Irom operating aotlen 98 T vaasoae079,119828 ‘cashflows from investing actos Purhase of saps plat and equipment 4 qneraqears Gesiaiers rooted han ent a proce lant ard aque 2" 7stesce | earasae Purana of irveetantpronary a raean Proonde or aslo of veatmer opelp 3 sseacee urease a srg tte sea “gare aco. Proceeds or saloofhevaa exes ® aacecea ovemort n fran gece assnsety sem ast oeomont ong lar eustles agen agar Net ssa ows fom invaling wees (WoT s6.575) (oa a7 209), ‘Seth flows from tancing actos Diovement = ater el itt vemesse sepract0 avoment > finea oases pacts aR) Net caah tows for tnancing setae Ta883,163 Pe, 900.205 Net increape(decrease}in cash sed eathaqulaients ansza268 (096qe00) ‘Seah and cosh aquateng a ho bogirin sire yasr FerepaS 64347296 ‘Gren and cash equbeenta a Ihe endothe year 15 Tyonsesras _e068896 Overstrand Municipality Fanaa Stemenis ae yor ended 3) done 2016, Statement of Comparison of Budget and Actual Amounts See sessea7a —sonomnena 7AM) wk Dterneane erearom SEARED phase a Tostwanee rom onmne ——Siasra360 PRI] REARBY—-ST Peat le wentore ssostesis -ageroa's on Prone ae pnaies in toate Nemae een ae Gharmanaamecicsce — Seeeeaae— Lucgaak TB7VETRD agaragon EROS, Pobiscowiuieewdasore —Btadoae sane) 201000 vase Free Faas soatnace— msrS00) elon Tebtemuaten seneictnas —EABSH STARA RENT? 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