1. LIMPOPO EXPENDITURE REPORT FOR PERIOD ENDING 31 MARCH 2015 SELECT COMMITTEE ON FINANCE CAPE TOWN JUNE 2015 1

2. Table of contents Provincial allocation vs expenditure Interest Earned Provincial Expenditure Apr 2014 to Mar 2015 Conditional grants Provincial own revenue Infrastructure 2

3. Table of contents Unauthorised Expenditure 30 Days Payments Audit Outcomes 2013/14 Budget 201516 Conclusion 3

4. Cash allocation vs expenditure Table 1: Cash Allocation Vs Actual Expenditure Vs Funds Transferred As At 31 March 2015 4

5. Interest earned Table 2: Interest Performance As At 31 March 2015 5

6. Overall Provincial spending Table 3: Provincial Overall Expenditure As At 31 March 2015 6

7. Compensation of Employees Table 4: Compensation of Employees 7

8. Goods and Services spending Table 5: Goods and Services 8

9. Transfers and Subsidies spending Table 6: Transfers and Subsidies 9

10. CAPEX spending Table 7: Payment for Capital Assets 10

11. Equitable share spending Table 8: Equitable Share Spending 11

12. Conditional Grant spending Table 9: Conditional Grants (CG) Spending Performance 12

13. Conditional Grant spending Table 10: Limpopo Conditional Grant Spending As At 31 March 2015 13

14. Conditional Grant spending Table 10: Limpopo Conditional Grant Spending As At 31 March 2015 14

15. Conditional Grant spending Table 10: Limpopo Conditional Grant Spending As At 31 March 2015 15

16. Provincial Own Revenue Table 11: Own Provincial Revenue Receipts As At 31 March 2015 16

17. Own Revenue – economic classification Table 12: Own Revenue Per Economic Classification As At 31 March 2015 17

18. Infrastructure Table 13: Infrastructure Expenditure as at 31 March 2015 18

19. Unauthorised Expenditure 19

20. Invoices paid within 30 days Table 16: March 2015 Compliance Rate (Number of Invoices) 20

21. Invoices paid within 30 days Table 17: - Average Percentage Compliance to Section 38(1)(F) Of The PFMA (Apr 2014 - March 2015): 21

22. Invoices paid within 30 days Table 18: - Average Percentage Compliance to Section 38(1)(F) Of The PFMA (Apr 2013 - March 2014): 22

23. Invoices OLDER 30 days NOT PAID Table 19: Number of Invoices older than 30 Days Not Yet Paid by Departments (Apr 2014 - March 2015) 23

24. 2013/14 Auditor General Outcomes Table 20: 2013/14 Provincial Departments Audit Outcomes Trends 24

25. 2013/14 Auditor General Outcomes Table 20: 2013/14 Provincial Departments Audit Outcomes Trends 25

26. 2013/14 Auditor General Outcomes Table 21: 2013/14 Public Entity Audit Outcomes Trends 26

27. 2013/14 Auditor General Outcomes Table 21: 2013/14 Public Entity Audit Outcomes Trends 27

28. 2013/14 Auditor General Outcomes Table 22: 2013/14 Limpopo Municipal Audit Outcome Trends 28

29. 2013/14 Auditor General Outcomes Table 22: 2013/14 Limpopo Municipal Audit Outcome Trends 29

30. Budget 2015/16 OVERALL POSITION AND ALLOCATIONS PER VOTE 30

31. Budget 2015/16 PAYMENTS BY ECONOMIC CLASSIFICATION 31

32. Budget 2015/16 PROVINCIAL OWN REVENUE 32

33. CONCLUSION Select Committee on Finance to note 1.The overall provincial spending for the financial year ending 31 March 2015 amounts to R50.927 billion or 97.5 percent. The Province under spends by R1.3 billion or 2.5 percent against the revised budget of R52.224 billion. The main contributors to the under spending amongst others are: i.Education – R404.1 million mainly from Compensation of Employees and Goods & Services; ii.Public Works, Roads and Infrastructure – R282.5 million mainly on goods and services and payments for capital assets; and iii.Co-operative Governance, Human Settlements and Traditional Affairs – R322.4 million mainly on the human settlement grant. 2.The total equitable share expenditure amount to R43.997 billion or 97.9 percent. 33

34. CONCLUSION Select Committee on Finance to note 3.The provincial departments spent 95.2 percent or R6.9 billion on conditional grants. The spending has improved by 9.6 percent compared to previous spending of 85.6 percent. 4.The Overall infrastructure spending also improved amounting to R4.2 billion or 82 percent resulting in improvement of 10 percent from 2013/14 financial year-end. 5.The own revenue collected by the provincial departments as at end of March 2015 is at R1.4 billion, which is 101.8 percent revised from the original budget of R868.7 million. 6.The progress made in complying to the 30 day payment requirement in Limpopo from 80% in 2013/14 to 87% in 2014/15 34

35. CONCLUSION Select Committee on Finance to note 8.Limpopo has increased the 2014/15 benchmark 30 day payment compliance rate of 90% to 95% for the 2015/16 financial year. 9.The progress made in addressing the arrear unauthorized expenditure dating back to 2001. 10.The improvement in audit outcomes, but that there still remains challenges to be addressed to further improve the outcomes. 11.The budget allocations for the province and own revenue projections 35

36. THANK YOU 36