[Afr]
Die langverwagte ouditeur-generaal (OG) se verslag vir die Mafube Plaaslike Munisipaliteit (MPM) vir die finansiële jaar geëindig Junie 2022, is onlangs aan die publiek beskikbaar gestel.
Hier is 'n paar "laagtepunte":
Inkomste uit waterverkope:
Die OG spreek ontsteltenis uit dat "... 'n aantal verbruikers nie gefaktureer is nie, sommige is slegs vir sekere maande gefaktureer en in die vorige jaar is meterlesings verkeerdelik op die faktureringstelsel vasgelê.” Inkomste uit die verkoop van water het vanaf die vorige jaar gedaal, van R36 173 588 tot R31 108 765 – 'n daling van R5 064 823 of 14%. Die wesenlike verliese vir die verspreiding van water beloop R45 024 671 teenoor R44 342 567 in die vorige jaar.
Inkomste uit ander transaksies:
Die OG sê dat "...die munisipaliteit nie voldoende, akkurate en volledige onderliggende rekeningkundige rekords kon verskaf om die debiteure van ruiltransaksies te ondersteun nie."
Verbasend genoeg het inkomste uit ruiltransaksies van R76 733 753 in die vorige jaar tot net R18 703 710 afgeneem – 'n yslike daling van 75,63%!
Ongemagtigde, onreëlmatige, vrugtelose en verkwistende uitgawes
Daar blyk 'n marginale verbetering oor die algemeen te wees, met betrekking tot ongemagtigde, onreëlmatige, vrugtelose en verkwistende (UIF&W) uitgawes. MPM het egter steeds daarin geslaag om sy begroting met R231 823 699 te oorbestee! Die OG het ergernis uitgespreek dat geen redelike stappe gedoen is om die ongemagtigde uitgawes te vermy nie en dat niemand aanspreeklik gehou word nie. Dit is veral kommerwekkend aangesien die Raad voortgaan om onbefondsde begrotings goed te keur, en dit weer vir die huidige finansiële jaar gedoen het, sonder gevolge.
Die OG het kommer uitgespreek dat MPM geen voorsiening maak vir aanspreeklikhede in terme van eise teen hom nie. Van die noemenswaardige uitstaande skuld is: munisipale werkerspensioenfonds (R172 999 325), SAID vir LBS (R26 647 559), Eskom (R48 309 919) en Departement van Water en Sanitasie (R457 588 874). Al hierdie skulde is lankal agterstallig en loop rente op.
Verkryging en Kontrakbestuur
Die OG het beduidende afwykings van die Voorsieningskettingbestuur (SCM) regulasies gevind. Daar is geïdentifiseer dat MPM nie behoorlik-aangestelde kontrakteurs ingevolge hul SAID-nakoming deurgegee het nie. Dit kon ook nie verifieer dat aangestelde kontrakteurs in diens van die staat was of verbind was met persone in diens van die staat nie. Uitnodigings vir mededingende bod is nie behoorlik geadverteer nie. Aangestelde kontrakteurs se vordering is nie op 'n maandelikse basis gemonitor soos vereis in SCM regulasies nie.
Voorwaardelike toekennings (Conditional Grants)
Bedrae ontvang in terme van toelaes vir Waterdienste-infrastruktuur en die Geïntegreerde Elektrifiseringsprogram was voorwaardelik, maar is nie vir die beoogde doeleindes bestee nie – heel waarskynlik vir die betaling van MPM se hoë salarisrekening. Dit het die gevolg dat diensverskaffing aan die gemeenskap verwaarloos is en projekte nie voltooi is nie.
Die OG het die gebrek aan dringendheid en aanspreeklikheid van MPM-amptenare en die versuim van die leierskap om beleide, prosedures en wetgewing ingevolge die Wet op Munisipale Finansiële Bestuur na te kom, verklaar. Die oorsigverantwoordelikheid van die munisipale raad blyk ook te ontbreek.
Ter afsluiting het die OG kommer uitgespreek dat MLM 'n verlies van R175 133 511 vir die 2022 finansiële jaar gely het. Sonder om eers die regseise teen hom in ag te neem, oorskry die laste van MPM sy bates met R889 671 000. Na die mening van die OG is die voortgesette finansiële verliese onvolhoubaar. Dit is duidelik dat MPM nie as 'n lopende saak beskou kan word nie.
Besoek ons kantore by Kerkstraat 18A, Frankfort op Maandae tot Donderdae van 08h30 tot 16h00 en Vrydae 08h30 tot 12h00. Bel of stuur 'n WhatsApp-boodskap aan Marina by 079 145 4295. Besoek ons webwerf www.mafubebf.org en volg ons op Facebook.
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[Eng]
The long-awaited Auditor General’s report for Mafube Local Municipality (MLM) for the financial year ending June 2022 was recently made available to the public. It can be found at www.municipalmoney.org but for convenience also on the MBF website. Here are some “lowlights”:
Revenue from water sales:
The AG expresses dismay that “…a number of consumers were not billed, some were only billed for certain months and in the prior year meter readings were incorrectly captured on the billing system.” Revenue from the sale of water declined from the previous year, from R36 173 588 to R31 108 765 – a drop of R5 064 823 or 14%. The material losses for distributing water amounts to R45 024 671 up from R44 342 567 in the previous year.
Revenue from other transactions:
The AG states that “…the municipality could not provide adequate, accurate and complete underlying accounting records to support the receivables from exchange transactions.”
Astoundingly, revenue from exchange transactions decreased from R76 733 753 in the previous year to just R18 703 710 – a whopping 75.63% drop!
Unauthorised, Irregular, Fruitless and Wasteful Expenditure
There appears to be a marginal improvement overall, with regards to Unauthorised, Irregular, Fruitless and Wasteful (UIF&W) Expenditure. However, MLM still managed to overspend on its budget by R231 823 699! The AG expressed annoyance that no reasonable steps were taken to avoid the unauthorized expenditure and that no-one was held accountable. This is of particular concern since the Council continue to approve unfunded budgets, and have again done so for the current financial year, without consequences.
The AG expressed concern that MLM make no provision for liabilities in terms of claims against it. Some of the notable outstanding debts are: municipal workers’ pension fund (R172 999 325), SARS for PAYE (R26 647 559) Eskom (R48 309 919) and Department of Water and Sanitation (R457 588 874). All of these debts are long overdue and accruing interest.
Procurement and Contract Management
The AG found significant deviations from the Supply Chain Management (SCM) regulations. It was identified that MLM did not properly vet appointed contractors in terms of their SARS compliance. It also could not verify that appointed contractors were employed by the state or connected with persons employed by the state. Invitations for competitive bidding were not properly advertised. Appointed contractors’ performance were not monitored on a monthly basis as required in SCM regulations.
Conditional Grants
Amounts received in terms of grants for Water Services Infrastructure and the Integrated Electrification Programme were conditional but was not spent for its intended purposes – most likely for paying MLM’s inflated salary bill, with the result that service provision to the community was neglected and projects not completed.
The AG ctiticised the lack of urgency and accountability of MLM officials and the failure of the leadership to adhere to policies, procedures and legislation in terms of the Municipal Finance Management Act. The oversight responsibility of the municipal council also appears to be lacking.
To conclude, the AG expressed concern that MLM suffered a loss of R175 133 511 for the 2022 financial year. Without even considering the legal claims against it, the liabilities of MLM exceed its assets by R889 671 000. In the view of the AG, the continued financial losses are unsustainable. It is clear that MLM cannot be considered a going concern.
Visit our offices at 18A Church Street, Frankfort on Mondays to Thursdays from 08h30 to 16h00 and Fridays 08h30 to 12h00. Call or send a WhatsApp message to Marina on 079 145 4295. Visit our website www.mafubebf.org and follow us on Facebook.
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