SALGA annual report 2016/17 SALGA ANNUAL REPORT 201617 PRINTED FINAL | Page 222

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 30. 2017 2016 15 024 508 27 122 025 6 633 923 487 173 (57 638) (37 000) 54 152 (2 329 508) 1 368 956 11 992 3 263 749 3 549 203 66 897 7 592 462 177 410 65 586 (1 653 000) 287 301 15 149 639 (1 640 392) 29 000 4 370 830 (1 207 546) - 2 937 984 (22 354 381) 4 879 078 8 702 463 - 22 201 551 (44 782 483) - (26 851 223) (497 496) (2 065 059) (23 902 946) 1 546 000 470 011 1 546 000 470 011 6 465 379 4 243 677 6 465 379 4 243 677 1 546 000 6 465 379 8 011 379 470 011 4 243 677 4 713 688 Cash generated from/(utilised in) operations Surplus Adjustments for: Depreciation and amortisation Loss on sale of assets (Gain) / loss on foreign exchange Fair value adjustment to investment property Recognised impairment loss (Decrease)/Increase in allowance for doubtful debt Movements in operating lease assets and accruals Movements in retirement benefit liability Movements in provisions (Decrease)/increase in accruals relating to employee costs Transfers from WIP Changes in working capital: Trade and other receivables from exchange transactions Trade and other receivables from non-exchange transactions Trade and other payables from exchange transactions Unspent conditional grants and receipts Deferred revenue from exchange transactions   31. Commitments Authorised capital expenditure Already contracted for but not provided for • Property, plant and equipment Total capital commitments Already contracted for but not provided for Authorised operational expenditure Already contracted for but not provided for • Expenditure Total operational commitments Already contracted for but not provided for Total commitments Authorised and contracted capital expenditure Authorised and contracted operational expenditure   222