SALGA annual report 2016/17 SALGA ANNUAL REPORT 201617 PRINTED FINAL | Page 218

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
Figures in Rand 2017 2016 22. Operating surplus or( deficit)
Surplus( deficit) for the year is stated after accounting for the following amongst others:
Operating lease charges
Premises
• Straight-lined amounts
41 535 006
34 731 718
Equipment
• Lease expenses
289 449
294 039
41 824 455
35 025 757
Loss on sale of property, plant and equipment
487 173
177 410
Repairs and maintenance
4 642 656
3 816 350
Legal fees
946 241
1 023 627
Impairment on property, plant and equipment
54 152
349 497
Reversal of impairment on intangible assets
-
( 62 196)
Amortisation of intangible assets
17 133
29 375
Depreciation of property, plant and equipment
6 616 788
7 563 087
Employee costs
331 132 377
294 042 463
Amount expensed in respect of retirement benefit plans
21 513 074
20 649 192
Defined contribution funds
21 434 074
20 559 192
Defined benefit funds
79 000
90 000
23. Employee related costs
Annual remuneration
246 824 523
221 340 486
Performance rewards
23 645 604
15 454 703
Employer contribution medical aid
11 793 132
10 688 327
UIF
824 718
792 705
WCA
753 620
617 280
SDL
2 756 261
2 465 772
Other payroll levies
7 992 829
6 825 690
Leave pay accrual charge
2 440 378
1 767 596
Cell phone allowance
4 855 719
5 081 021
Employer contribution group risk
3 862 548
3 603 862
Other short term costs
685 222
474 999
Defined contribution plan – employer contribution pension fund
21 434 074
20 559 192
Long-term benefits – retention incentive scheme
3 263 749
4 370 830
331 132 377
294 042 463
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