SALGA annual report 2016/17 SALGA ANNUAL REPORT 201617 PRINTED FINAL | Page 197

South African Local Government Association Schedule 3A public entity i.t.o. the Public Finance Management Act, 1999 and recognised i.t.o. the Organised Local Government Act, 1997 Annual Financial Statements for the year ended 31 March 2017 Notes to the Annual Financial Statements 2017 2016 Included within PPE Total 66 897 (66 897) - 66 897 (66 897) - Included within PPE 66 897 Total 66 897 Figures in Rand 3. Property, plant and equipment (continued) Reconciliation of work-in-progress 2017 Opening balance Transfers Reconciliation of work-in-progress 2016 Capital expenditure/Additions 4. Intangible assets Computer software 2017 Accumulated depreciation Cost and accumulated impairment 771 127 (112 024) Carrying value 659 103 Reconciliation of intangible assets - 2017 Opening balance Computer software 643 519 Additions Reconciliation of intangible assets - 2016 Opening balance Computer software 610 698 Amortisation 2016 Accumulated depreciation Cost and accumulated impairment 738 409 (94 890) Amortisation 32 718 (29 375) Carrying value 643 519 Total (17 134) Impairment reversal 62 196 659 103 Total 643 519 Other information Fully amortised intangible assets still in use (gross carrying amount) - 49 156 5. Deposits At amortised cost Rental deposits held by lessors Terms and conditions The deposits are refundable by the lessors only on termination of the lease agreement Deposit held at attorney’s trust account to secure acquisition of administrative property Terms and conditions The deposit is refundable pending the approval process to acquire the administrative property for the North West office 197 1 106 379 1 039 482 2 280 000 - 3 386 379 1 039 482 SALGA ANNUAL REPORT 2016/17