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{"sheet":"Dd","index":1,"n_rows":259,"n_cols":19,"rows_kept":259,"cut":false,"hidden":true,"merged":[]}
[null,"Yes",null,"Yes",null,"Yes","N/A - the MTREF is funded","Location Code","No.","Province 2","Province","Municipality","District","Location Code","Yes","Not yet end of quarter","Yes","Yes","No FRP"]
[null,"No",null,"No",null,"No","Yes","Search",null,"Complete the search boxes below","Complete the search boxes above","Complete the search boxes above","Complete the search boxes above","Complete the search boxes above","No","Yes","No","No","Yes"]
["Select","N/a",null,"Select",null,"6.7.1 = Yes","No","BUF",1,"Eastern Cape Provincial Treasury","EC","Buffalo City",null,"BUF","6.7.1 = Yes","No","N/a","6.9.1 = Yes","No"]
["Yes","Select","Eastern Cape Provincial Treasury","Does not have function ","Yes","Select","There is an FRP","DC10",2,"Eastern Cape Provincial Treasury","EC","Sarah Baartman","Sarah Baartman","DC10","Does not have function ","Select","Select","Select","Select"]
["No",null,"Free State Provincial Treasury",null,"No","not yet the end of a quarter","Select","DC12",3,"Eastern Cape Provincial Treasury","EC","Amathole","Amathole","DC12","Select"]
["N/A",null,"Gauteng Provincial Treasury",null,"Does not have function ",null,null,"DC13",4,"Eastern Cape Provincial Treasury","EC","Chris Hani","Chris Hani","DC13","not yet the end of a quarter"]
["Search","Search","Kwa-Zulu Natal Provincial Treasury",null,null,null,null,"DC14",5,"Eastern Cape Provincial Treasury","EC","Joe Gqabi","Joe Gqabi","DC14"]
["2023/24","2023/24","Limpopo Provincial Treasury",null,1,null,null,"DC15",6,"Eastern Cape Provincial Treasury","EC","O R Tambo","O .R. Tambo","DC15"]
["2024/25","2024/25","Mphumalanga Provincial Treasury",null,null,null,"n","DC44",7,"Eastern Cape Provincial Treasury","EC","Alfred Nzo","Alfred Nzo","DC44"]
["2025/26","2025/26","Northern Cape Provincial Treasury","Yes","o",null,null,"EC101",8,"Eastern Cape Provincial Treasury","EC","Dr Beyers Naude","Sarah Baartman","EC101"]
["Search","2026/27","North West Provincial Treasury","No",null,null,null,"EC102",9,"Eastern Cape Provincial Treasury","EC","Blue Crane Route","Sarah Baartman","EC102"]
["Jan '23",null,"Western Cape Provincial Treasury","N/A - metro",null,null,null,"EC104",10,"Eastern Cape Provincial Treasury","EC","Makana","Sarah Baartman","EC104"]
["Feb'23",null,"National Treasury Application Assessment","Select",null,null,null,"EC105",11,"Eastern Cape Provincial Treasury","EC","Ndlambe","Sarah Baartman","EC105"]
["Mar'23",null,null,null,null,null,null,"EC106",12,"Eastern Cape Provincial Treasury","EC","Sundays River Valley","Sarah Baartman","EC106"]
["Apr'23",null,"Yes",null,null,null,null,"EC108",13,"Eastern Cape Provincial Treasury","EC","Kouga","Sarah Baartman","EC108"]
["May'23",null,"Not",null,null,null,null,"EC109",14,"Eastern Cape Provincial Treasury","EC","Kou-Kamma","Sarah Baartman","EC109"]
["Jun'23",null,"Not stated in application",null,null,null,null,"EC121",15,"Eastern Cape Provincial Treasury","EC","Mbhashe","Amathole","EC121"]
["Jul'23",null,null,null,null,null,null,"EC122",16,"Eastern Cape Provincial Treasury","EC","Mnquma","Amathole","EC122"]
["Aug'23",null,"Eastern Cape Provincial Treasury","2023/24 Adopted MTREF",null,null,null,"EC123",17,"Eastern Cape Provincial Treasury","EC","Great Kei","Amathole","EC123"]
["Sept'23",null,"Free State Provincial Treasury","2023/24 Main Adjustment MTREF",null,null,null,"EC124",18,"Eastern Cape Provincial Treasury","EC","Amahlathi","Amathole","EC124"]
["Oct'23",null,"Gauteng Provincial Treasury","2024/25 Tabled MTREF",null,null,null,"EC126",19,"Eastern Cape Provincial Treasury","EC","Ngqushwa","Amathole","EC126"]
["Nov'23",null,"Kwa-Zulu Natal Provincial Treasury","2024/25 Adopted MTREF",null,null,null,"EC129",20,"Eastern Cape Provincial Treasury","EC","Raymond Mhlaba","Amathole","EC129"]
["Dec'23",null,"Limpopo Provincial Treasury","2024/25 Main Adjustment MTREF",null,null,null,"EC131",21,"Eastern Cape Provincial Treasury","EC","Inxuba Yethemba","Chris Hani","EC131"]
["Jan '24",null,"Mphumalanga Provincial Treasury","2025/26 Tabled MTREF",null,null,null,"EC135",22,"Eastern Cape Provincial Treasury","EC","Intsika Yethu","Chris Hani","EC135"]
["Feb'24",null,"Northern Cape Provincial Treasury","2025/26 Adopted MTREF",null,null,null,"EC136",23,"Eastern Cape Provincial Treasury","EC","Emalahleni (EC)","Chris Hani","EC136"]
["Mar'24",null,"North West Provincial Treasury","2025/26 Main Adjustment MTREF",null,null,null,"EC137",24,"Eastern Cape Provincial Treasury","EC","Dr. A.B. Xuma","Chris Hani","EC137"]
["Apr'24",null,"Western Cape Provincial Treasury","2026/27 Tabled MTREF",null,null,null,"EC138",25,"Eastern Cape Provincial Treasury","EC","Sakhisizwe","Chris Hani","EC138"]
["May'24",null,"National Treasury","2026/27 Adopted MTREF",null,null,null,"EC139",26,"Eastern Cape Provincial Treasury","EC","Enoch Mgijima","Chris Hani","EC139"]
["Jun'24",null,"Municipality Self-Assessment","2026/27 Main Adjustment MTREF",null,null,null,"EC141",27,"Eastern Cape Provincial Treasury","EC","Elundini","Joe Gqabi","EC141"]
["Jul'24",null,"Select Assessor","Select",null,null,null,"EC142",28,"Eastern Cape Provincial Treasury","EC","Senqu","Joe Gqabi","EC142"]
["Aug'24",null,null,null,null,null,null,"EC145",29,"Eastern Cape Provincial Treasury","EC","Walter Sisulu","Joe Gqabi","EC145"]
["Sept'24",null,null,null,null,null,null,"EC153",30,"Eastern Cape Provincial Treasury","EC","Ngquza Hills","O .R. Tambo","EC153"]
["Oct'24",null,null,null,null,null,null,"EC154",31,"Eastern Cape Provincial Treasury","EC","Port St Johns","O .R. Tambo","EC154"]
["Nov'24",null,null,null,null,null,null,"EC155",32,"Eastern Cape Provincial Treasury","EC","Nyandeni","O .R. Tambo","EC155"]
["Dec'24",null,null,null,null,null,null,"EC156",33,"Eastern Cape Provincial Treasury","EC","Mhlontlo","O .R. Tambo","EC156"]
["Jan '25",null,null,null,null,null,null,"EC157",34,"Eastern Cape Provincial Treasury","EC","King Sabata Dalindyebo","O .R. Tambo","EC157"]
["Feb'25",null,null,null,null,null,null,"EC441",35,"Eastern Cape Provincial Treasury","EC","Matatiele","Alfred Nzo","EC441"]
["Mar'25",null,null,null,null,null,null,"EC442",36,"Eastern Cape Provincial Treasury","EC","Umzimvubu","Alfred Nzo","EC442"]
["Apr'25",null,null,null,null,null,null,"EC443",37,"Eastern Cape Provincial Treasury","EC","Winnie Madikizela-Mandela","Alfred Nzo","EC443"]
["May'25",null,null,null,null,null,null,"EC444",38,"Eastern Cape Provincial Treasury","EC","Ntabankulu","Alfred Nzo","EC444"]
["Jun'25",null,null,null,null,null,null,"NMA",39,"Free State Provincial Treasury","FS","Nelson Mandela Bay",null,"NMA"]
["Jul'25",null,null,null,null,null,null,"DC16",40,"Free State Provincial Treasury","FS","Xhariep","Xhariep","DC16"]
["Aug'25",null,null,null,null,null,null,"DC18",41,"Free State Provincial Treasury","FS","Lejweleputswa","Lejweleputswa","DC18"]
["Sept'25",null,null,null,null,null,null,"DC19",42,"Free State Provincial Treasury","FS","Thabo Mofutsanyana","Thabo Mofutsanyana","DC19"]
["Oct'25",null,null,null,null,null,null,"DC20",43,"Free State Provincial Treasury","FS","Fezile Dabi","Fezile Dabi","DC20"]
["Nov'25",null,null,null,null,null,null,"FS161",44,"Free State Provincial Treasury","FS","Letsemeng","Xhariep","FS161"]
["Dec'25",null,null,null,null,null,null,"FS162",45,"Free State Provincial Treasury","FS","Kopanong","Xhariep","FS162"]
["Jan '26",null,null,null,null,null,null,"FS163",46,"Free State Provincial Treasury","FS","Mohokare","Xhariep","FS163"]
["Feb'26",null,null,null,null,null,null,"FS181",47,"Free State Provincial Treasury","FS","Masilonyana","Lejweleputswa","FS181"]
["Mar'26",null,null,null,null,null,null,"FS182",48,"Free State Provincial Treasury","FS","Tokologo","Lejweleputswa","FS182"]
["Apr'26",null,null,null,null,null,null,"FS183",49,"Free State Provincial Treasury","FS","Tswelopele","Lejweleputswa","FS183"]
["May'26",null,null,null,null,null,null,"FS184",50,"Free State Provincial Treasury","FS","Matjhabeng","Lejweleputswa","FS184"]
["Jun'26",null,null,null,null,null,null,"FS185",51,"Free State Provincial Treasury","FS","Nala","Lejweleputswa","FS185"]
["Jul'26",null,null,null,null,null,null,"FS191",52,"Free State Provincial Treasury","FS","Setsoto","Thabo Mofutsanyana","FS191"]
["Aug'26",null,null,null,null,null,null,"FS192",53,"Free State Provincial Treasury","FS","Dihlabeng","Thabo Mofutsanyana","FS192"]
["Sept'26",null,null,null,null,null,null,"FS193",54,"Free State Provincial Treasury","FS","Nketoana","Thabo Mofutsanyana","FS193"]
["Oct'26",null,null,null,null,null,null,"FS194",55,"Free State Provincial Treasury","FS","Maluti-a-Phofung","Thabo Mofutsanyana","FS194"]
["Nov'26",null,null,null,null,null,null,"FS195",56,"Free State Provincial Treasury","FS","Phumelela","Thabo Mofutsanyana","FS195"]
["Dec'26",null,null,null,null,null,null,"FS196",57,"Free State Provincial Treasury","FS","Mantsopa","Thabo Mofutsanyana","FS196"]
["Jan '27",null,null,null,null,null,null,"FS201",58,"Free State Provincial Treasury","FS","Moqhaka","Fezile Dabi","FS201"]
["Feb'27",null,null,null,null,null,null,"FS203",59,"Free State Provincial Treasury","FS","Ngwathe","Fezile Dabi","FS203"]
["Mar'27",null,null,null,null,null,null,"FS204",60,"Free State Provincial Treasury","FS","Metsimaholo","Fezile Dabi","FS204"]
["Apr'27",null,null,null,null,null,null,"FS205",61,"Free State Provincial Treasury","FS","Mafube","Fezile Dabi","FS205"]
["May'27",null,null,null,null,null,null,"MAN",62,"Gauteng Provincial Treasury","GP","Mangaung",null,"MAN"]
["Jun'27",null,null,null,null,null,null,"DC42",63,"Gauteng Provincial Treasury","GP","Sedibeng","Sedibeng","DC42"]
["Jul'27",null,null,null,null,null,null,"DC48",64,"Gauteng Provincial Treasury","GP","West Rand","West Rand","DC48"]
[null,null,null,null,null,null,null,"EKU",65,"Gauteng Provincial Treasury","GP","City of Ekurhuleni",null,"EKU"]
[null,null,null,null,null,null,null,"GT421",66,"Gauteng Provincial Treasury","GP","Emfuleni","Sedibeng","GT421"]
[null,null,null,null,null,null,null,"GT422",67,"Gauteng Provincial Treasury","GP","Midvaal","Sedibeng","GT422"]
[null,null,null,null,null,null,null,"GT423",68,"Gauteng Provincial Treasury","GP","Lesedi","Sedibeng","GT423"]
[null,null,null,null,null,null,null,"GT481",69,"Gauteng Provincial Treasury","GP","Mogale City","West Rand","GT481"]
[null,null,null,null,null,null,null,"GT484",70,"Gauteng Provincial Treasury","GP","Merafong City","West Rand","GT484"]
[null,null,null,null,null,null,null,"GT485",71,"Gauteng Provincial Treasury","GP","Rand West City","West Rand","GT485"]
[null,null,null,null,null,null,null,"JHB",72,"Gauteng Provincial Treasury","GP","City of Johannesburg",null,"JHB"]
[null,null,null,null,null,null,null,"TSH",73,"Kwa-Zulu Natal Provincial Treasury","KZN","City of Tshwane",null,"TSH"]
[null,null,null,null,null,null,null,"DC21",74,"Kwa-Zulu Natal Provincial Treasury","KZN","Ugu","Ugu","DC21"]
[null,null,null,null,null,null,null,"DC22",75,"Kwa-Zulu Natal Provincial Treasury","KZN","uMgungundlovu","uMgungundlovu","DC22"]
[null,null,null,null,null,null,null,"DC23",76,"Kwa-Zulu Natal Provincial Treasury","KZN","Uthukela","Uthukela","DC23"]
[null,null,null,null,null,null,null,"DC24",77,"Kwa-Zulu Natal Provincial Treasury","KZN","Umzinyathi","Umzinyathi","DC24"]
[null,null,null,null,null,null,null,"DC25",78,"Kwa-Zulu Natal Provincial Treasury","KZN","Amajuba","Amajuba","DC25"]
[null,null,null,null,null,null,null,"DC26",79,"Kwa-Zulu Natal Provincial Treasury","KZN","Zululand","Zululand","DC26"]
[null,null,null,null,null,null,null,"DC27",80,"Kwa-Zulu Natal Provincial Treasury","KZN","Umkhanyakude","Umkhanyakude","DC27"]
[null,null,null,null,null,null,null,"DC28",81,"Kwa-Zulu Natal Provincial Treasury","KZN","King Cetshwayo","King Cetshwayo","DC28"]
[null,null,null,null,null,null,null,"DC29",82,"Kwa-Zulu Natal Provincial Treasury","KZN","iLembe","iLembe","DC29"]
[null,null,null,null,null,null,null,"DC43",83,"Kwa-Zulu Natal Provincial Treasury","KZN","Harry Gwala","Harry Gwala","DC43"]
[null,null,null,null,null,null,null,"ETH",84,"Kwa-Zulu Natal Provincial Treasury","KZN","eThekwini",null,"ETH"]
[null,null,null,null,null,null,null,"KZN212",85,"Kwa-Zulu Natal Provincial Treasury","KZN","Umdoni","Ugu","KZN212"]
[null,null,null,null,null,null,null,"KZN213",86,"Kwa-Zulu Natal Provincial Treasury","KZN","Umzumbe","Ugu","KZN213"]
[null,null,null,null,null,null,null,"KZN214",87,"Kwa-Zulu Natal Provincial Treasury","KZN","uMuziwabantu","Ugu","KZN214"]
[null,null,null,null,null,null,null,"KZN216",88,"Kwa-Zulu Natal Provincial Treasury","KZN","Ray Nkonyeni","Ugu","KZN216"]
[null,null,null,null,null,null,null,"KZN221",89,"Kwa-Zulu Natal Provincial Treasury","KZN","uMshwathi","uMgungundlovu","KZN221"]
[null,null,null,null,null,null,null,"KZN222",90,"Kwa-Zulu Natal Provincial Treasury","KZN","uMngeni","uMgungundlovu","KZN222"]
[null,null,null,null,null,null,null,"KZN223",91,"Kwa-Zulu Natal Provincial Treasury","KZN","Mpofana","uMgungundlovu","KZN223"]
[null,null,null,null,null,null,null,"KZN224",92,"Kwa-Zulu Natal Provincial Treasury","KZN","Impendle","uMgungundlovu","KZN224"]
[null,null,null,null,null,null,null,"KZN225",93,"Kwa-Zulu Natal Provincial Treasury","KZN","Msunduzi","uMgungundlovu","KZN225"]
[null,null,null,null,null,null,null,"KZN226",94,"Kwa-Zulu Natal Provincial Treasury","KZN","Mkhambathini","uMgungundlovu","KZN226"]
[null,null,null,null,null,null,null,"KZN227",95,"Kwa-Zulu Natal Provincial Treasury","KZN","Richmond","uMgungundlovu","KZN227"]
[null,null,null,null,null,null,null,"KZN235",96,"Kwa-Zulu Natal Provincial Treasury","KZN","Okhahlamba","Uthukela","KZN235"]
[null,null,null,null,null,null,null,"KZN237",97,"Kwa-Zulu Natal Provincial Treasury","KZN","Inkosi Langalibalele","Uthukela","KZN237"]
[null,null,null,null,null,null,null,"KZN238",98,"Kwa-Zulu Natal Provincial Treasury","KZN","Alfred Duma","Uthukela","KZN238"]
[null,null,null,null,null,null,null,"KZN241",99,"Kwa-Zulu Natal Provincial Treasury","KZN","Endumeni","Umzinyathi","KZN241"]
[null,null,null,null,null,null,null,"KZN242",100,"Kwa-Zulu Natal Provincial Treasury","KZN","Nquthu","Umzinyathi","KZN242"]
[null,null,null,null,null,null,null,"KZN244",101,"Kwa-Zulu Natal Provincial Treasury","KZN","Msinga","Umzinyathi","KZN244"]
[null,null,null,null,null,null,null,"KZN245",102,"Kwa-Zulu Natal Provincial Treasury","KZN","Umvoti","Umzinyathi","KZN245"]
[null,null,null,null,null,null,null,"KZN252",103,"Kwa-Zulu Natal Provincial Treasury","KZN","Newcastle","Amajuba","KZN252"]
[null,null,null,null,null,null,null,"KZN253",104,"Kwa-Zulu Natal Provincial Treasury","KZN","Emadlangeni","Amajuba","KZN253"]
[null,null,null,null,null,null,null,"KZN254",105,"Kwa-Zulu Natal Provincial Treasury","KZN","Dannhauser","Amajuba","KZN254"]
[null,null,null,null,null,null,null,"KZN261",106,"Kwa-Zulu Natal Provincial Treasury","KZN","eDumbe","Zululand","KZN261"]
[null,null,null,null,null,null,null,"KZN262",107,"Kwa-Zulu Natal Provincial Treasury","KZN","uPhongolo","Zululand","KZN262"]
[null,null,null,null,null,null,null,"KZN263",108,"Kwa-Zulu Natal Provincial Treasury","KZN","Abaqulusi","Zululand","KZN263"]
[null,null,null,null,null,null,null,"KZN265",109,"Kwa-Zulu Natal Provincial Treasury","KZN","Nongoma","Zululand","KZN265"]
[null,null,null,null,null,null,null,"KZN266",110,"Kwa-Zulu Natal Provincial Treasury","KZN","Ulundi","Zululand","KZN266"]
[null,null,null,null,null,null,null,"KZN271",111,"Kwa-Zulu Natal Provincial Treasury","KZN","Umhlabuyalingana","Umkhanyakude","KZN271"]
[null,null,null,null,null,null,null,"KZN272",112,"Kwa-Zulu Natal Provincial Treasury","KZN","Jozini","Umkhanyakude","KZN272"]
[null,null,null,null,null,null,null,"KZN275",113,"Kwa-Zulu Natal Provincial Treasury","KZN","Mtubatuba","Umkhanyakude","KZN275"]
[null,null,null,null,null,null,null,"KZN276",114,"Kwa-Zulu Natal Provincial Treasury","KZN","Hlabisa Big Five","Umkhanyakude","KZN276"]
[null,null,null,null,null,null,null,"KZN281",115,"Kwa-Zulu Natal Provincial Treasury","KZN","Mfolozi","King Cetshwayo","KZN281"]
[null,null,null,null,null,null,null,"KZN282",116,"Kwa-Zulu Natal Provincial Treasury","KZN","uMhlathuze","King Cetshwayo","KZN282"]
[null,null,null,null,null,null,null,"KZN284",117,"Kwa-Zulu Natal Provincial Treasury","KZN","uMlalazi","King Cetshwayo","KZN284"]
[null,null,null,null,null,null,null,"KZN285",118,"Kwa-Zulu Natal Provincial Treasury","KZN","Mthonjaneni","King Cetshwayo","KZN285"]
[null,null,null,null,null,null,null,"KZN286",119,"Kwa-Zulu Natal Provincial Treasury","KZN","Nkandla","King Cetshwayo","KZN286"]
[null,null,null,null,null,null,null,"KZN291",120,"Kwa-Zulu Natal Provincial Treasury","KZN","Mandeni","iLembe","KZN291"]
[null,null,null,null,null,null,null,"KZN292",121,"Kwa-Zulu Natal Provincial Treasury","KZN","KwaDukuza","iLembe","KZN292"]
[null,null,null,null,null,null,null,"KZN293",122,"Kwa-Zulu Natal Provincial Treasury","KZN","Ndwedwe","iLembe","KZN293"]
[null,null,null,null,null,null,null,"KZN294",123,"Kwa-Zulu Natal Provincial Treasury","KZN","Maphumulo","iLembe","KZN294"]
[null,null,null,null,null,null,null,"KZN433",124,"Kwa-Zulu Natal Provincial Treasury","KZN","Greater Kokstad","Harry Gwala","KZN433"]
[null,null,null,null,null,null,null,"KZN434",125,"Kwa-Zulu Natal Provincial Treasury","KZN","Ubuhlebezwe","Harry Gwala","KZN434"]
[null,null,null,null,null,null,null,"KZN435",126,"Kwa-Zulu Natal Provincial Treasury","KZN","Umzimkhulu","Harry Gwala","KZN435"]
[null,null,null,null,null,null,null,"KZN436",127,"Limpopo Provincial Treasury","LP","Dr Nkosazana Dlamini Zuma","Harry Gwala","KZN436"]
[null,null,null,null,null,null,null,"DC33",128,"Limpopo Provincial Treasury","LP","Mopani","Mopani","DC33"]
[null,null,null,null,null,null,null,"DC34",129,"Limpopo Provincial Treasury","LP","Vhembe","Vhembe","DC34"]
[null,null,null,null,null,null,null,"DC35",130,"Limpopo Provincial Treasury","LP","Capricorn","Capricorn","DC35"]
[null,null,null,null,null,null,null,"DC36",131,"Limpopo Provincial Treasury","LP","Waterberg","Waterberg","DC36"]
[null,null,null,null,null,null,null,"DC47",132,"Limpopo Provincial Treasury","LP","Sekhukhune","Sekhukhune","DC47"]
[null,null,null,null,null,null,null,"LIM331",133,"Limpopo Provincial Treasury","LP","Greater Giyani","Mopani","LIM331"]
[null,null,null,null,null,null,null,"LIM332",134,"Limpopo Provincial Treasury","LP","Greater Letaba","Mopani","LIM332"]
[null,null,null,null,null,null,null,"LIM333",135,"Limpopo Provincial Treasury","LP","Greater Tzaneen","Mopani","LIM333"]
[null,null,null,null,null,null,null,"LIM334",136,"Limpopo Provincial Treasury","LP","Ba-Phalaborwa","Mopani","LIM334"]
[null,null,null,null,null,null,null,"LIM335",137,"Limpopo Provincial Treasury","LP","Maruleng","Mopani","LIM335"]
[null,null,null,null,null,null,null,"LIM341",138,"Limpopo Provincial Treasury","LP","Musina","Vhembe","LIM341"]
[null,null,null,null,null,null,null,"LIM343",139,"Limpopo Provincial Treasury","LP","Thulamela","Vhembe","LIM343"]
[null,null,null,null,null,null,null,"LIM344",140,"Limpopo Provincial Treasury","LP","Makhado","Vhembe","LIM344"]
[null,null,null,null,null,null,null,"LIM345",141,"Limpopo Provincial Treasury","LP","Collins Chabane","Vhembe","LIM345"]
[null,null,null,null,null,null,null,"LIM351",142,"Limpopo Provincial Treasury","LP","Blouberg","Capricorn","LIM351"]
[null,null,null,null,null,null,null,"LIM353",143,"Limpopo Provincial Treasury","LP","Molemole","Capricorn","LIM353"]
[null,null,null,null,null,null,null,"LIM354",144,"Limpopo Provincial Treasury","LP","Polokwane","Capricorn","LIM354"]
[null,null,null,null,null,null,null,"LIM355",145,"Limpopo Provincial Treasury","LP","Lepelle-Nkumpi","Capricorn","LIM355"]
[null,null,null,null,null,null,null,"LIM361",146,"Limpopo Provincial Treasury","LP","Thabazimbi","Waterberg","LIM361"]
[null,null,null,null,null,null,null,"LIM362",147,"Limpopo Provincial Treasury","LP","Lephalale","Waterberg","LIM362"]
[null,null,null,null,null,null,null,"LIM366",148,"Limpopo Provincial Treasury","LP","Bela Bela","Waterberg","LIM366"]
[null,null,null,null,null,null,null,"LIM367",149,"Limpopo Provincial Treasury","LP","Mogalakwena","Waterberg","LIM367"]
[null,null,null,null,null,null,null,"LIM368",150,"Limpopo Provincial Treasury","LP","Modimolle-Mookgopong","Waterberg","LIM368"]
[null,null,null,null,null,null,null,"LIM471",151,"Limpopo Provincial Treasury","LP","Ephraim Mogale","Sekhukhune","LIM471"]
[null,null,null,null,null,null,null,"LIM472",152,"Limpopo Provincial Treasury","LP","Elias Motsoaledi","Sekhukhune","LIM472"]
[null,null,null,null,null,null,null,"LIM473",153,"Limpopo Provincial Treasury","LP","Makhuduthamaga","Sekhukhune","LIM473"]
[null,null,null,null,null,null,null,"LIM476",154,"Mphumalanga Provincial Treasury","MP","Tubatse Fetakgomo","Sekhukhune","LIM476"]
[null,null,null,null,null,null,null,"DC30",155,"Mphumalanga Provincial Treasury","MP","Gert Sibande","Gert Sibande","DC30"]
[null,null,null,null,null,null,null,"DC31",156,"Mphumalanga Provincial Treasury","MP","Nkangala","Nkangala","DC31"]
[null,null,null,null,null,null,null,"DC32",157,"Mphumalanga Provincial Treasury","MP","Ehlanzeni","Ehlanzeni","DC32"]
[null,null,null,null,null,null,null,"MP301",158,"Mphumalanga Provincial Treasury","MP","Albert Luthuli","Gert Sibande","MP301"]
[null,null,null,null,null,null,null,"MP302",159,"Mphumalanga Provincial Treasury","MP","Msukaligwa","Gert Sibande","MP302"]
[null,null,null,null,null,null,null,"MP303",160,"Mphumalanga Provincial Treasury","MP","Mkhondo","Gert Sibande","MP303"]
[null,null,null,null,null,null,null,"MP304",161,"Mphumalanga Provincial Treasury","MP","Pixley Ka Seme (MP)","Gert Sibande","MP304"]
[null,null,null,null,null,null,null,"MP305",162,"Mphumalanga Provincial Treasury","MP","Lekwa","Gert Sibande","MP305"]
[null,null,null,null,null,null,null,"MP306",163,"Mphumalanga Provincial Treasury","MP","Dipaleseng","Gert Sibande","MP306"]
[null,null,null,null,null,null,null,"MP307",164,"Mphumalanga Provincial Treasury","MP","Govan Mbeki","Gert Sibande","MP307"]
[null,null,null,null,null,null,null,"MP311",165,"Mphumalanga Provincial Treasury","MP","Victor Khanye","Nkangala","MP311"]
[null,null,null,null,null,null,null,"MP312",166,"Mphumalanga Provincial Treasury","MP","Emalahleni (MP)","Nkangala","MP312"]
[null,null,null,null,null,null,null,"MP313",167,"Mphumalanga Provincial Treasury","MP","Steve Tshwete","Nkangala","MP313"]
[null,null,null,null,null,null,null,"MP314",168,"Mphumalanga Provincial Treasury","MP","Emakhazeni","Nkangala","MP314"]
[null,null,null,null,null,null,null,"MP315",169,"Mphumalanga Provincial Treasury","MP","Thembisile Hani","Nkangala","MP315"]
[null,null,null,null,null,null,null,"MP316",170,"Mphumalanga Provincial Treasury","MP","Dr J.S. Moroka","Nkangala","MP316"]
[null,null,null,null,null,null,null,"MP321",171,"Mphumalanga Provincial Treasury","MP","Thaba Chweu","Ehlanzeni","MP321"]
[null,null,null,null,null,null,null,"MP324",172,"Mphumalanga Provincial Treasury","MP","Nkomazi","Ehlanzeni","MP324"]
[null,null,null,null,null,null,null,"MP325",173,"Mphumalanga Provincial Treasury","MP","Bushbuckridge","Ehlanzeni","MP325"]
[null,null,null,null,null,null,null,"MP326",174,"Northern Cape Provincial Treasury","NC","City of Mbombela","Ehlanzeni","MP326"]
[null,null,null,null,null,null,null,"DC37",175,"Northern Cape Provincial Treasury","NC","Bojanala Platinum","Bojanala Platinum","DC37"]
[null,null,null,null,null,null,null,"DC38",176,"Northern Cape Provincial Treasury","NC","Ngaka Modiri Molema","Ngaka Modiri Molema","DC38"]
[null,null,null,null,null,null,null,"DC39",177,"Northern Cape Provincial Treasury","NC","Dr Ruth Segomotsi Mompati","Dr Ruth Segomotsi Mompati","DC39"]
[null,null,null,null,null,null,null,"DC40",178,"Northern Cape Provincial Treasury","NC","Dr Kenneth Kaunda","Dr Kenneth Kaunda","DC40"]
[null,null,null,null,null,null,null,"NW371",179,"Northern Cape Provincial Treasury","NC","Moretele","Bojanala Platinum","NW371"]
[null,null,null,null,null,null,null,"NW372",180,"Northern Cape Provincial Treasury","NC","Madibeng","Bojanala Platinum","NW372"]
[null,null,null,null,null,null,null,"NW373",181,"Northern Cape Provincial Treasury","NC","Rustenburg","Bojanala Platinum","NW373"]
[null,null,null,null,null,null,null,"NW374",182,"Northern Cape Provincial Treasury","NC","Kgetlengrivier","Bojanala Platinum","NW374"]
[null,null,null,null,null,null,null,"NW375",183,"Northern Cape Provincial Treasury","NC","Moses Kotane","Bojanala Platinum","NW375"]
[null,null,null,null,null,null,null,"NW381",184,"Northern Cape Provincial Treasury","NC","Ratlou","Ngaka Modiri Molema","NW381"]
[null,null,null,null,null,null,null,"NW382",185,"Northern Cape Provincial Treasury","NC","Tswaing","Ngaka Modiri Molema","NW382"]
[null,null,null,null,null,null,null,"NW383",186,"Northern Cape Provincial Treasury","NC","Mafikeng","Ngaka Modiri Molema","NW383"]
[null,null,null,null,null,null,null,"NW384",187,"Northern Cape Provincial Treasury","NC","Ditsobotla","Ngaka Modiri Molema","NW384"]
[null,null,null,null,null,null,null,"NW385",188,"Northern Cape Provincial Treasury","NC","Ramotshere Moiloa","Ngaka Modiri Molema","NW385"]
[null,null,null,null,null,null,null,"NW392",189,"Northern Cape Provincial Treasury","NC","Naledi (NW)","Dr Ruth Segomotsi Mompati","NW392"]
[null,null,null,null,null,null,null,"NW393",190,"Northern Cape Provincial Treasury","NC","Mamusa","Dr Ruth Segomotsi Mompati","NW393"]
[null,null,null,null,null,null,null,"NW394",191,"Northern Cape Provincial Treasury","NC","Greater Taung","Dr Ruth Segomotsi Mompati","NW394"]
[null,null,null,null,null,null,null,"NW396",192,"Northern Cape Provincial Treasury","NC","Lekwa-Teemane","Dr Ruth Segomotsi Mompati","NW396"]
[null,null,null,null,null,null,null,"NW397",193,"Northern Cape Provincial Treasury","NC","Kagisano-Molopo","Dr Ruth Segomotsi Mompati","NW397"]
[null,null,null,null,null,null,null,"NW403",194,"Northern Cape Provincial Treasury","NC","City of Matlosana","Dr Kenneth Kaunda","NW403"]
[null,null,null,null,null,null,null,"NW404",195,"Northern Cape Provincial Treasury","NC","Maquassi Hills","Dr Kenneth Kaunda","NW404"]
[null,null,null,null,null,null,null,"NW405",196,"Northern Cape Provincial Treasury","NC","J B Marks","Dr Kenneth Kaunda","NW405"]
[null,null,null,null,null,null,null,"DC45",197,"Northern Cape Provincial Treasury","NC","John Taolo Gaetsewe","John Taolo Gaetsewe","DC45"]
[null,null,null,null,null,null,null,"DC6",198,"Northern Cape Provincial Treasury","NC","Namakwa","Namakwa","DC6"]
[null,null,null,null,null,null,null,"DC7",199,"Northern Cape Provincial Treasury","NC","Pixley Ka Seme (NC)","Pixley ka Seme (NC)","DC7"]
[null,null,null,null,null,null,null,"DC8",200,"Northern Cape Provincial Treasury","NC","Z F Mgcawu","Z F Mgcawu","DC8"]
[null,null,null,null,null,null,null,"DC9",201,"Northern Cape Provincial Treasury","NC","Frances Baard","Frances Baard","DC9"]
[null,null,null,null,null,null,null,"NC061",202,"Northern Cape Provincial Treasury","NC","Richtersveld","Namakwa","NC061"]
[null,null,null,null,null,null,null,"NC062",203,"Northern Cape Provincial Treasury","NC","Nama Khoi","Namakwa","NC062"]
[null,null,null,null,null,null,null,"NC064",204,"Northern Cape Provincial Treasury","NC","Kamiesberg","Namakwa","NC064"]
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[null,null,null,null,null,null,null,"NC073",210,"North West Provincial Treasury","NW","Emthanjeni","Pixley ka Seme (NC)","NC073"]
[null,null,null,null,null,null,null,"NC074",211,"North West Provincial Treasury","NW","Kareeberg","Pixley ka Seme (NC)","NC074"]
[null,null,null,null,null,null,null,"NC075",212,"North West Provincial Treasury","NW","Renosterberg","Pixley ka Seme (NC)","NC075"]
[null,null,null,null,null,null,null,"NC076",213,"North West Provincial Treasury","NW","Thembelihle","Pixley ka Seme (NC)","NC076"]
[null,null,null,null,null,null,null,"NC077",214,"North West Provincial Treasury","NW","Siyathemba","Pixley ka Seme (NC)","NC077"]
[null,null,null,null,null,null,null,"NC078",215,"North West Provincial Treasury","NW","Siyancuma","Pixley ka Seme (NC)","NC078"]
[null,null,null,null,null,null,null,"NC082",216,"North West Provincial Treasury","NW","!Kai! Garib","Z F Mgcawu","NC082"]
[null,null,null,null,null,null,null,"NC084",217,"North West Provincial Treasury","NW","!Kheis","Z F Mgcawu","NC084"]
[null,null,null,null,null,null,null,"NC085",218,"North West Provincial Treasury","NW","Tsantsabane","Z F Mgcawu","NC085"]
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[null,null,null,null,null,null,null,"NC092",222,"North West Provincial Treasury","NW","Dikgatlong","Frances Baard","NC092"]
[null,null,null,null,null,null,null,"NC093",223,"North West Provincial Treasury","NW","Magareng","Frances Baard","NC093"]
[null,null,null,null,null,null,null,"NC094",224,"North West Provincial Treasury","NW","Phokwane","Frances Baard","NC094"]
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[null,null,null,null,null,null,null,"NC452",226,"North West Provincial Treasury","NW","Ga-Segonyana","John Taolo Gaetsewe","NC452"]
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[null,null,null,null,null,null,null,"DC1",229,"Western Cape Provincial Treasury","WC","West Coast","West Coast","DC1"]
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[null,null,null,null,null,null,null,"WC012",235,"Western Cape Provincial Treasury","WC","Cederberg","West Coast","WC012"]
[null,null,null,null,null,null,null,"WC013",236,"Western Cape Provincial Treasury","WC","Bergrivier","West Coast","WC013"]
[null,null,null,null,null,null,null,"WC014",237,"Western Cape Provincial Treasury","WC","Saldanha Bay","West Coast","WC014"]
[null,null,null,null,null,null,null,"WC015",238,"Western Cape Provincial Treasury","WC","Swartland","West Coast","WC015"]
[null,null,null,null,null,null,null,"WC022",239,"Western Cape Provincial Treasury","WC","Witzenberg","Cape Winelands","WC022"]
[null,null,null,null,null,null,null,"WC023",240,"Western Cape Provincial Treasury","WC","Drakenstein","Cape Winelands","WC023"]
[null,null,null,null,null,null,null,"WC024",241,"Western Cape Provincial Treasury","WC","Stellenbosch","Cape Winelands","WC024"]
[null,null,null,null,null,null,null,"WC025",242,"Western Cape Provincial Treasury","WC","Breede Valley","Cape Winelands","WC025"]
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[null,null,null,null,null,null,null,"WC034",247,"Western Cape Provincial Treasury","WC","Swellendam","Overberg","WC034"]
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[null,null,null,null,null,null,null,"WC042",249,"Western Cape Provincial Treasury","WC","Hessequa","Garden Route","WC042"]
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[null,null,null,null,null,null,null,"WC044",251,"Western Cape Provincial Treasury","WC","George","Garden Route","WC044"]
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[null,null,null,null,null,null,null,"WC047",253,"Western Cape Provincial Treasury","WC","Bitou","Garden Route","WC047"]
[null,null,null,null,null,null,null,"WC048",254,"Western Cape Provincial Treasury","WC","Knysna","Garden Route","WC048"]
[null,null,null,null,null,null,null,"WC051",255,"Western Cape Provincial Treasury","WC","Laingsburg","Central Karoo","WC051"]
[null,null,null,null,null,null,null,"WC052",256,"Western Cape Provincial Treasury","WC","Prince Albert","Central Karoo","WC052"]
[null,null,null,null,null,null,null,"WC053",257,"Western Cape Provincial Treasury","WC","Beaufort West","Central Karoo","WC053"]

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[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Comments/Motivation"]
[null,null,null,"HOD Name:"]
[]
[null,null,null,"Signature of HOD:"]
[]
[null,null,null,"Date:"]
[null,null,null,null,null,null,null,"**Note – if the official is signing on behalf of the Head of the Provincial Treasury (HOD), the written procuration of the HOD must be attached as an Annexure to this Certificate of Compliance."]
[]
[]
[]
[null,null,null,null,null,null,null,{"$f":"H12","v":""}]
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[null,null,"The Conditions Pull from Column O under Applications C Checklist - This is to convert the drop down on \"Does not gave function \"to N/a"]

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[null,null,null,null,null,null,null,"Select",null,null,"Click on (+) Sign for Adding Comments /Notes) and (-) Sign to close Notes/Comments",null,null,null,"Search"]
[null,null,"Annexure A2 - Monthly",null,null,null,null,null," Notes/Comments"]
[null,null,null,null,null,"National Treasury"]
[null,null,null,null,null,"National Treasury"]
[null,null,null,null,null,"Municipal Debt Relief"]
[null,null,null,null,null,"MFMA Circular No. 124"]
[null,null,null,null,null,"Municipal Finance Management Act No. 56 of 2003"]
[]
["BUF"]
[]
[]
[null,null,"Certificate of Compliance: Municipal Debt Relief Conditions for Application "]
[null,null,"Period"]
[null,null,"National Financial Year "]
[null,null,"Demarcation Code of Municipality being assessed"]
[null,null,"District",null,null,null,{"$f":"_xlfn.IFNA(VLOOKUP(O1,Dd!H:N,6,FALSE),\"Complete demarcation Code above\")","v":"Complete the search boxes above"}]
[null,null,"Demarcation Description",null,null,null,{"$f":"_xlfn.IFNA(VLOOKUP(O1,Dd!H:N,5,FALSE),\"Complete demarcation Code above\")","v":"Complete the search boxes above"}]
[]
[null,null,"I, name and surname of HOD         , hereby certify that the provincial treasury monitored the compliance against the conditions of Municipal Debt Relief as set-out in MFMA Circular No. 124 and that the Provincial Treasury is satisfied and certifies that the said municipality fully complies with the conditions as set-out in the table below:"]
[]
[]
[]
[null,null,"Municipal Debt Relief Conditions (Monthly reporting)                 ",null,null,null,null,"Choose from drop down list",null,null,null,null,null,null,null,null,{"$f":"COUNTIF(Q24:Q66,TRUE)","v":7},{"$f":"IF(Q23=0,\"Completed\",IF(Q23=29,\"Not completed\",IF(AND(Q23>0,Q23<29),\"Partially completed\")))","v":"Partially completed"}]
[]
[null,null,"Condition","6,3 + \n6,12","Maintaining the Eskom and bulk water current account –          \n(current account for the purpose of this exercise means the account for a single month’s consumption):",null,null,null,null,null,1,null,null,null,null,{"$f":"IF(H25=\"Yes\",\"Yes\",IF(H25=\"No\",\"No\",IF(H25=\"N/A\",\"N/A\",IF(H25=\"Does not have function \",\"N/A\",\"\"))))","v":""},{"$f":"ISBLANK(H25)","v":true}]
[null,null,1,"6.12.2",null,"- Has the municipality paid its bulk water current account within 30 days of receiving \n   the relevant invoice (this applies to all municipalities, including metros)? \n   Note - refer condition 6.12.2",null,"Select",null,"Eskom And Bulk water current account",2,null,null,null,null,{"$f":"IF(H26=\"Yes\",\"Yes\",IF(H26=\"No\",\"No\",IF(H26=\"N/A\",\"N/A\",IF(H26=\"Does not have function \",\"N/A\",\"\"))))","v":""},false]
[null,null,2,"6.12.2",null,"- Has the municipality submitted the  supporting evidence of the bulk water current account payment to the National Treasury, the Water Board and/ or Water Trading Entity within 1 day of making any such payment (in PDF format) via the GoMuni Upload Portal https://lguploadportal.treasury.gov.za?",null,"Select",null,"Eskom And Bulk water current account",3,null,null,null,null,"",false]
[null,null,3,"6.12.2",null,"- Does the amount of the bulk water current account payment as per the proof of payment reconcile to the amount recorded on the financial system as per the mSCOA data string and the section 41(2) MFMA statement of the Water Board and/ or Water Trading Entity?",null,"Select",null,"Eskom And Bulk water current account",4,null,null,null,null,"",false]
[null,null,4,"6.3.1",null,"- Has the municipality paid its Eskom bulk current account within 30 days of receiving the relevant invoice (this applies to all municipalities, including metros)?\nNote - current account in terms of municipal debt relief approval means the total Eskom charges for the billing period plus VAT plus any component that may be due in terms of a payment arrangement of \"New arrears\" (March 2023 and / or subsequent current account(s) up to the date of NT approval of the application.",null,"Select",null,"Eskom And Bulk water current account",5,null,null,null,null,"",false]
[null,null,5,"6.3.2 6.3.3",null,"- Has the municipality submitted the supporting evidence of the bulk Eskom current account payment to the National Treasury and Eskom within 1 day of making any such payment (in PDF format) via the GoMuni Upload Portal https://lguploadportal.treasury.gov.za? ",null,"Select",null,"Eskom And Bulk water current account",6,null,null,null,null,{"$f":"IF(H30=\"Yes\",\"Yes\",IF(H30=\"Not\",\"No\",IF(H30=\"N/A\",\"N/A\",IF(H30=\"Not stated in application\",\"No\",\"\"))))","v":""},false]
[null,null,6,"6.3.4",null,"- Does the amount as per the proof of payment reconcile to the amount recorded on the financial system as per the mSCOA data string and the section 41(2) MFMA statement of Eskom?",null,"Select",null,"Eskom And Bulk water current account",7,null,null,null,null,"",false]
[null,null,null,6.4,"Compliance with a funded MTREF –                    (choose from drop down list the MTREF assessed)",null,null,null,null,null,null,null,null,null,null,""]
[null,null,7,"6.4.1",null,"- Is the municipality's MTREF funded and aligning to the National Treasury’s Budget Funding Guidelines - \n   http://mfma.treasury.gov.za/Guidelines/Pages/Funding.aspx?",null,"Select",null,"Compliance with a funded MTREF",8,null,null,null,null,"",false]
[null,null,8,"6.4.1",null,"- Has the municipality budgeted for any operating surplus on the A1 Schedule (Table A4 – Budgeted Financial Performance) of the Municipal Budget- and Reporting Regulations?",null,"Select",null,"Compliance with a funded MTREF",9,null,null,null,null,"",false]
[null,null,9,"6.4.1",null,"- Has the municipality made adequate provision for debt impairment (considering the actual collection of revenue and property rates during the 12 months immediately preceding the tabling of the budget) on the A1 Schedule (Table A4 - Budgeted Financial Performance) of the Municipal Budget-and Reporting Regulations?",null,"Select",null,"Compliance with a funded MTREF",10,null,null,null,null,"",false]
[null,null,null,null,null,"Note - For example, if the municipality during the preceding 12 months only managed to collect 60 per cent of its revenue (also property rates), the provision for debt impairment aligning with the historic collection trend should align to 40 per cent of the 2023/24 MTREF revenue projections (also propert rates). If the municipality merely used the debt impairment to 'balance' the budget and there is no real alignment between the provision for such with the actual collection of revenue, the Provincial Treasury must respond to this item as: \"No\".",null,null,null,null,null,null,null,null,null,""]
[null,null,10,"6.4.1",null,"- Has the municipality made adequate provision for depreciation and asset impairment (considering its asset register and physical state of assets) on the A1 Schedule) Table A4 - Budgeted Financial Performance) of the Municipal Budget-and Reporting Regulations? \n",null,"Select",null,"Compliance with a funded MTREF",11,null,null,null,null,"",false]
[null,null,null,null,null,"Note - If the municipality merely used the depreciation and asset impairment to 'balance' the budget and there is no real alignment between the provision for such with the state of assets/asset register, the Provincial Treasury must respond to this item as: \"No\".",null,null,null,null,12,null,null,null,null,""]
[null,null,11,"6.4.2",null,"- If the municipality’s MTREF is not funded, has it tabled and adopted a credible Budget Funding Plan as part of the MTREF budget (refer item 9.3 of MFMA Budget Circular no. 122, 09 December 2022)?",null,"Select",null,"Credible Funding Plan",null,null,null,null,null,{"$f":"IF(H39=\"There is an FRP\",\"N/A\",IF(H39=\"N/A - the MTREF is funded\",\"N/A\",IF(H39=\"Yes\",\"Yes\",IF(H39=\"No\",\"No\",IF(H39=\"N/A\",\"N/A\",IF(H39=\"Does not have function \",\"N/A\",\"\"))))))","v":""},false]
[null,null,null,null,null,"Note - if the municipality has an FRP, a separate budget funding plan is not necesary. However, the PT / NT must assesses whether the existing FRP incorporates / will give effect to a funded MTREF. If not, the FRP requires strenghtening.",null,null,null,null,13,null,null,null,null,"",true]
[null,null,12,"6.4.2",null,"- If the municipality’s MTREF is not funded and it has an FRP per the legislative framework, does the existing FRP incorporate a credible Budget Funding Plan (will the FRP give effect to a funded MTREF over the period of the FRP) - aligning with the principles of a budget funding plan as envisaged in item 9.3 of MFMA Budget Circular no. 122, 09 December 2022)?\nNote - only if the municipality does not have an FRP may \"N/A\" be selected from the dropdown list.",null,"Select",null,"FRP",14,null,null,null,null,"",false]
[null,null,13,"6.4.2",null,"- Does the municipality's annual and monthly cashflow projections included on the A1 Schedule (Table A7 -  Budgeted Cash Flows and Supporting Table SA 30 – Budgeted Monthly Cash Flows) of the Municipal Budget and Reporting Regulations aligns with and gives effect to the municipality’s Budget Funding Plan strategy (or the FRP strategy) and related seasonal trends (For example higher winter Eskom tariffs, lower January collection rates, etc.?)",null,"Select",null,"FRP/Funding Plans",15,null,null,null,null,"",false]
[null,null,14,6.5,"Cost reflective tariffs – (excluding metros) has the municipality included its completed tariff tool (refer MFMA Circular no. 98 and item 5.2 of MFMA Budget Circular no. 122) as part of the municipality’s annual tabled and adopted MTREF submissions with effect the tabling of the 2023/24 MTREF?\n",null,null,"Select",null,"Cost Reflective Tariffs",null,null,null,null,null,{"$f":"IF(H43=\"N/A - metro\",\"N/A\",IF(H43=\"Yes\",\"Yes\",IF(H43=\"No\",\"No\",IF(H43=\"N/A\",\"N/A\",IF(H43=\"Does not have function \",\"N/A\",\"\")))))","v":""},false]
[null,null,null,6.6,"Electricity and water as collection tools – has the municipality, with effect from the tabling of the 2023/24 MTREF, demonstrated, through its by-laws and budget related policies that:",null,null,null,null,null,16,null,null,null,null,"",true]
[null,null,15,"6.6.1",null,"- the municipality issues a consolidated monthly bill to all consumers/property owners  in terms of which all partial payments received are allocated in the following order of priority: firstly, to property rates, thereafter to water, wastewater, refuse removal and lastly to electricity?",null,"Select",null,"Electricity and water as collection tools",17,null,null,null,null,"",false]
[null,null,16,"6.6.2",null,"- the municipality disconnects electricity services and/or block the purchasing of pre-paid electricity of any defaulting consumer/property owner unless the defaulter already registered as an indigent consumer with the municipality?",null,"Select",null,"Electricity and water as collection tools",18,null,null,null,null,"",false]
[null,null,17,"6.6.3",null,"- the municipality is restricting and/or interrupting the supply of water of any defaulting consumer/ property owner unless the defaulter already registered as an indigent consumer with the municipality? Note: In terms of this condition the municipality must undertake such restriction/ interruption of water together with the municipal engineer(s) to ensure a minimum supply of waste water.",null,"Select",null,"Electricity and water as collection tools",19,null,null,null,null,"",false]
[null,null,18,"6.6.4",null,"- If the defaulting consumer/property owner is registered as an indigent consumer with the municipality, is the monthly supply of electricity and water to that consumer/property owner physically restricted to the monthly national basic free electricity- and water limits of 50 Kilowatt electricity and 6 Kilolitres water, respectively?\nNote – the municipality’s monthly MFMA s.71 statement must include as part of the narratives the Indigent Information in the required NT format.",null,"Select",null,"Electricity and water as collection tools",null,null,null,null,null,""]
[null,null,null,"6.6","Supporting evidence: The National Treasury and/ or provincial treasury’s related budget assessment confirms the municipality’s relevant MTREF’s related budget policies and by-laws demonstrate compliance with paragraph 6.6.",null,null,null,null,null,21,null,null,null,null,"",true]
[null,null,null,6.7,"Maintain a minimum average quarterly collection of property rates and services charges – ",null,null,null,null,null,22,null,null,null,null,"",true]
[null,null,19,"6.7.1",null,"- Has the municipality achieved a minimum of 80 per cent average quarterly collection of property rates and service charges with effect from 01 April 2023 and 85 per cent average quarterly collection with effect from 01 April 2024 during any quarter - demonstrated in the MFMA s.71 monthly and quarterly statement(s) and mSCOA data strings uploaded via the GoMuni Upload Portal?                                                                                                \n",null,"Select",null,"quarterly collection of property rates and services charges",null,null,null,null,null,{"$f":"IF(H51=\"Not yet end of quarter\",\"N/A\",IF(H51=\"Yes\",\"Yes\",IF(H51=\"No\",\"No\",IF(H51=\"N/A\",\"N/A\",IF(H51=\"Does not have function \",\"N/A\",\"\")))))","v":""}]
[null,null,null,null,null,"Note - although the norm and standard for collection (MFMA Circular No. 71) is a 95 per cent threshold, municipalities under the debt relief support will be exempted for the first two years from adhering to this norm.",null,null,null,null,23,null,null,null,null,"",true]
[null,null,null,"6.7.2",null,"- If the response in 6.7.1 is \"No\" and the municipality is unable to achieve the minimum \n  average quarterly collection as per paragraph 6.7.1, has the municipality demonstrated \n  to the satisfaction of National Treasury the following :",null,null,null,null,24,null,null,null,null,"",true]
[null,null,20,"6.7.2.1",null,null,"* the underperformance directly relates to Eskom supplied areas where the municipality does not have electricity as a collection tool and that the average quarterly collection of the municipality (excluding Eskom supplied areas) equals the required quarterly average collection set-out in paragraph 6.7.1;","Select",null,"quarterly collection of property rates and services charges",25,null,null,null,null,{"$f":"IF(H54=\"not yet the end of a quarter\",\"N/A\",IF(H54=\"6.7.1 = Yes\",\"N/A\",IF(H54=\"Yes\",\"Yes\",IF(H54=\"No\",\"No\",IF(H54=\"N/A\",\"N/A\",IF(H54=\"Does not have function \",\"N/A\",\"\"))))))","v":""},{"$f":"ISBLANK(H54)","v":false}]
[null,null,21,"6.7.2.2",null,null,"* the municipality for technical engineering reasons is unable to physically restrict and/or limit the supply of water in the Eskom supplied area(s)?","Select",null,"quarterly collection of property rates and services charges",26,null,null,null,null,{"$f":"IF(H55=\"not yet the end of a quarter\",\"N/A\",IF(H55=\"6.7.1 = Yes\",\"N/A\",IF(H55=\"Yes\",\"Yes\",IF(H55=\"No\",\"No\",IF(H55=\"N/A\",\"N/A\",IF(H55=\"Does not have function \",\"N/A\",\"\"))))))","v":""},{"$f":"ISBLANK(H55)","v":false}]
[null,null,22,"6.7.2.3",null,null,"* the municipality before 01 February 2024 attempted to enter into a service delivery agreement with Eskom for purposes of municipal revenue collection in the Eskom supplied area(s) as envisaged in sections 76 to 78 of the Municipal Systems Act, 2000 and that such failed and the reason(s) for the failure?","Select",null,"quarterly collection of property rates and services charges",27,null,null,null,null,{"$f":"IF(H56=\"not yet the end of a quarter\",\"N/A\",IF(H56=\"6.7.1 = Yes\",\"N/A\",IF(H56=\"Yes\",\"Yes\",IF(H56=\"No\",\"No\",IF(H56=\"N/A\",\"N/A\",IF(H56=\"Does not have function \",\"N/A\",\"\"))))))","v":""},false]
[null,null,23,"6.7.3",null,"- The municipality has progressively installed smart pre-paid meters in the municipality supplied areas to improve its collection and only then, on an individual case-by-case basis, considered writing off the debt of its customers, within its normal credit control process?",null,"Select",null,"quarterly collection of property rates and services charges",28,null,null,null,null,"",false]
[null,null,24,"6.7.4",null,"- Has the municipality adopted a policy to install any new electricity connection in the demarcated area with effect the 2023/24 MTREF with a smart pre-paid meter?",null,"Select",null,"quarterly collection of property rates and services charges",29,null,null,null,null,"",false]
[null,null,25,"6.7.5",null,"- Has the municipality’s 2023/24, 2024/25 and 2025/26 tabled and adopted capital budgets and MFMA section 71 statements reflected the approach set-out in 6.7.3 and 6.7.4?",null,"Select",null,"quarterly collection of property rates and services charges",null,null,null,null,null,""]
[null,null,null,6.8,"Municipality's Completeness of the revenue base – ",null,null,null,null,null,null,null,null,null,null,""]
[null,null,26,"6.8.1",null,"- Has the municipality demonstrated through the National Treasury property rates reconciliation tool that the municipality’s billing system perfectly aligns to its Council approved General Valuation Roll (GVR) and/ or any subsequent supplementary GVR compiled by the registered municipal valuer?",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,""]
[null,null,27,"6.8.1",null,"- If the response in 6.8.1 is \"No\", has the municipality demonstrated the steps taken to correct the variances identified?\nNote - monthly progress against the action plan to address variances to be included as part of the municipality's debt relief compliance reporting in the MFMA s.71 statement",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,""]
[null,null,28,"6.8.2",null,"- For the latest ending Quarter -Has the municipality submitted its completed billing system, GVR and/or interim GVR reconciliations required in terms of paragraph 6.8.1 to the National Treasury quarterly (refer MFMA Circulars no. 93, 98, 107 and 108) to the upload portal on https://lguploadportal.treasury.gov.za?",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,""]
[null,null,null,6.9,"Monitor and report on implementation – ",null,null,null,null,null,null,null,null,null,null,""]
[null,null,29,"6.9.1",null,"- MFMA section 71 reporting – has the municipal council and senior management team instituted processes to monitor and enforce accountability for the implementation of the municipality’s funded budget and Budget Funding Plan where relevant?",null,"Select",null,"Monitoring ",null,null,null,null,null,""]
[null,null,30,"6.9.2",null,"- If progress is slow in terms of paragraph 6.9.1, is the active intervention evident from the narratives supporting the municipality’s monthly MFMA section 71 reporting and recorded on the financial system as per the mSCOA data string?\nNote - condition 6.9.2 has a typing error and must refer to 6.9.1.",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,{"$f":"IF(H66=\"6.9.1 = Yes\",\"N/A\",IF(H66=\"Yes\",\"Yes\",IF(H66=\"No\",\"No\",IF(H66=\"N/A\",\"N/A\",IF(H66=\"Does not have function \",\"N/A\",\"\")))))","v":""}]
[null,null,31,"6.9.3",null,"- Municipalities with financial recovery plans (FRP) – if the municipality has a FRP as envisaged in the prevailing local government legislative framework, is the municipality reporting monthly its progress in implementing its FRP to the Provincial Executive?",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,{"$f":"IF(H67=\"No FRP\",\"N/A\",IF(H67=\"Yes\",\"Yes\",IF(H67=\"No\",\"No\",IF(H67=\"N/A\",\"N/A\",IF(H67=\"Does not have function \",\"N/A\",\"\")))))","v":""}]
[null,null,32,"6.9.4",null,"- If the municipality has an FRP, with effect from 01 April 2023, parallel to submitting its monthly FRP progress report to the Provincial Executive, has the municipality also submitted the FRP progress report to the National Treasury: Municipal Financial Recovery Service (MFRS) timeously via the GoMuni Upload Portal https://lguploadportal.treasury.gov.za?",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,{"$f":"IF(H68=\"No FRP\",\"N/A\",IF(H68=\"Yes\",\"Yes\",IF(H68=\"No\",\"No\",IF(H68=\"N/A\",\"N/A\",IF(H68=\"Does not have function \",\"N/A\",\"\")))))","v":""}]
[null,null,null,null,null,"Note - a municipality with a FRP may only benefit from the Municipal Debt Support programme if the FRP progress report was submitted to both the Provincial Executive and MFRS.",null,null,null,"Maximization of Revenue Base"]
[null,null,null,"6.10",null,"Provincial Treasury Note - Provincial Treasury certification of municipal compliance – in terms of section 5 and 74 of the MFMA, with effect from 01 April 2023, a delegated municipality may not benefit from Municipal Debt Relief, unless:",null,null,null,"Maximization of Revenue Base"]
[null,null,33,"6.10.1",null,"- has the relevant Provincial Treasury (delegated) / National Treasury (non-delegated) monthly monitored the municipality’s compliance in terms of these conditions?",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,{"$f":"IF(H71=\"Yes\",\"Yes\",IF(H71=\"No\",\"No\",IF(H71=\"N/A\",\"N/A\",IF(H71=\"Does not have function \",\"N/A\",\"\"))))","v":""}]
[null,null,34,"6.10.2",null,"- has the Head of the relevant Provincial Treasury (delegated) monthly certified the municipality’s compliance to these conditions, to the National Treasury’s satisfaction as envisaged in the conditions for provincial treasuries (refer paragraph 4.1.1 to 4.1.5 of MFMA Circular no. 124) and timeously uploaded the compliance certificate via the GoMuni Upload Portal https://lguploadportal.treasury.gov.za?\nNote - in the case of a non-delegated municipality the National Treasury to issue the compliance certificate.",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,""]
[null,null,35,"6.10.3",null,"- has the Provincial Treasury failed to rectify any provincial treasury non-compliance with any of the conditions for provincial treasuries (refer paragraph 4.1.1 to 4.1.6 of MFMA Circular no. 124) within one month of the non-compliance occurring?",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,{"$f":"IF(H73=\"Yes\",\"No\",IF(H73=\"No\",\"Yes\",IF(H73=\"N/A\",\"N/A\",IF(H73=\"Does not have function \",\"N/A\",\"\"))))","v":""}]
[null,null,null,null,null,"Note - if the PT failed to address its failure such non-compliance will be considered as non-compliance by the municipality in terms of paragraph 6.1.1.",null,null,null,"Maximization of Revenue Base"]
[null,null,36,6.11,"Limitation on municipality borrowing powers - has the municipality borrowed since its initial or any subsequent benefit in terms of this municipal debt support programme?\n",null,null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,{"$f":"IF(H75=\"Yes\",\"No\",IF(H75=\"No\",\"Yes\",IF(H75=\"N/A\",\"N/A\",IF(H75=\"Does not have function \",\"N/A\",\"\"))))","v":""}]
[null,null,null,null,null,"Note - there is a prohibition on municipal borrowing for three consecutive municipal financial years from the date of the municipality's initial or any subsequent benefit in terms of this municipal debt support programme. NT confirms that MFMA Circular No. 124: condition 6.11 (Limitation on municipality borrowing powers) will only be enforced in relation to new long term loans (entered into after the effective date of debt relief approval) as envisaged in MFMA section 46.  Short term borrowing, including making use of an overdraft for in-year bridging purposes are not considered within the ambit of this condition.",null,null,null,"Maximization of Revenue Base"]
[null,null,null,6.12,"For the duration of the Municipal Debt Relief (to ensure proper management of resources):",null,null,null,null,"Maximization of Revenue Base"]
[null,null,37,"6.12.1",null,"- has the municipality apportioned and ring-fenced in a sub-account to its primary bank account – (a) all electricity, water and sanitation revenue the municipality collects in any month; and (b) the component of the Local Government Equitable Share (LGES) the municipality earmarked to provide free basic electricity, water and sanitation?",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,{"$f":"IF(H78=\"Yes\",\"Yes\",IF(H78=\"No\",\"No\",IF(H78=\"N/A\",\"N/A\",IF(H78=\"Does not have function \",\"N/A\",\"\"))))","v":""}]
[null,null,38,"6.12.2",null,"- has the municipality during the month first applied the revenue in the sub-account (required per paragraph 6.12.1) to pay its current Eskom account and then secondly its bulk water current account before it applied the revenue in the sub-account for any other purpose?",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,""]
[null,null,null,null,null,"Note: Only if relevant in the specific circumstances, will a request be made to the Minister of Finance upon the municipality's request to exempt the municipality from MFMA s.8(3).",null,null,null,"Maximization of Revenue Base"]
[null,null,39,null,"Supporting evidence:  Has the municipality submitted a copy of the monthly bank statement of its ring-fenced bank account to the National Treasury and provincial treasury aligning to its MFMA s.71 statement collected revenue.",null,null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,""]
[null,null,40,6.13,"Accounting Treatment - has the municipality fully accounted for and correctly reported on the write-off of its Eskom arrear debt (debt existing as on 31 March 2023) as per any written instruction of the National Treasury: Office of the Accountant General issued for Municipal Debt Relief to date?\nNote - to include accounting for any related benefit (e.g. interest suppression, etc.) and alignment with mSCOA.",null,null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,""]
[null,null,41,6.14,"'NERSA License - has the municipality during the month failed to comply with any condition of the Municipal Debt Relief?",null,null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,{"$f":"IF(H83=\"Yes\",\"No\",IF(H83=\"No\",\"Yes\",IF(H83=\"N/A\",\"N/A\",IF(H83=\"Does not have function \",\"N/A\",\"\"))))","v":""}]
[null,null,null,null,"Note: By applying for Municipal Debt Relief as set-out in paragraph 3. of MFMA Circular no. 124, the council of a municipality that during the duration of the Municipal Debt Relief programme fails to comply with any condition of the Relief, agrees to apply to NERSA to revoke the municipality’s license in terms of section 17 of the Electricity Regulation Act, 2006 (Act no. 4 of 2006). Any such application must be preceded by the relevant processes for appointing an external mechanism as envisaged in Chapter 8 of the Municipal Systems Act, 2000, including the necessary service delivery agreement aligning with the Municipal Systems Act, 2000 and Electricity Regulation Act, 2006.  In terms of the conditions of government’s wider support to Eskom, Eskom will once again have to enforce its credit control and debt collection policies also in relation to the municipality’s arrears that are the subject of municipal debt relief, etc.",null,null,null,null,"Maximization of Revenue Base"]
[]
[null,null,"PT: HOD/ NT / MM  Name:"]
[]
[null,null,"Signature of HOD/ NT/ MM:"]
[]
[null,null,"Date:"]
[null,null,null,"**Note – if the official is signing on behalf of the Head of the Provincial Treasury (HOD) / Municipal Manager, the written procuration of the HOD / MM must be attached as an Annexure to this Certificate of Compliance."]
[null,null,null,"**Note – The Signed Certificate to be uploaded on Gomuni must not include comments column - comments need to be incoporated into the related PT  report"]

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[null,null,null,null,null,null,null,"Select",null,null,"Click on (+) Sign for Adding Comments /Notes) and (-) Sign to close Notes/Comments",null,null,null,"Search"]
[null,null,"Annexure A2 - Monthly",null,null,null,null,null," Notes/Comments"]
[null,null,null,null,null,"National Treasury"]
[null,null,null,null,null,"National Treasury"]
[null,null,null,null,null,"Municipal Debt Relief"]
[null,null,null,null,null,"MFMA Circular No. 124"]
[null,null,null,null,null,"Municipal Finance Management Act No. 56 of 2003"]
[]
["BUF"]
[]
[]
[null,null,"Certificate of Compliance: Municipal Debt Relief Conditions for Application "]
[null,null,"Period"]
[null,null,"National Financial Year "]
[null,null,"Demarcation Code of Municipality being assessed"]
[null,null,"District",null,null,null,{"$f":"_xlfn.IFNA(VLOOKUP(O1,Dd!H:N,6,FALSE),\"Complete demarcation Code above\")","v":"Complete the search boxes above"}]
[null,null,"Demarcation Description",null,null,null,{"$f":"_xlfn.IFNA(VLOOKUP(O1,Dd!H:N,5,FALSE),\"Complete demarcation Code above\")","v":"Complete the search boxes above"}]
[]
[null,null,"I, name and surname of HOD         , hereby certify that the provincial treasury monitored the compliance against the conditions of Municipal Debt Relief as set-out in MFMA Circular No. 124 and that the Provincial Treasury is satisfied and certifies that the said municipality fully complies with the conditions as set-out in the table below:"]
[]
[]
[]
[null,null,"Municipal Debt Relief Conditions (Monthly reporting)                 ",null,null,null,null,"Choose from drop down list",null,null,null,null,null,null,null,null,{"$f":"COUNTIF(Q24:Q66,TRUE)","v":7},{"$f":"IF(Q23=0,\"Completed\",IF(Q23=29,\"Not completed\",IF(AND(Q23>0,Q23<29),\"Partially completed\")))","v":"Partially completed"}]
[]
[null,null,"Condition","6,3 + \n6,12","Maintaining the Eskom and bulk water current account –          \n(current account for the purpose of this exercise means the account for a single month’s consumption):",null,null,null,null,null,1,null,null,null,null,{"$f":"IF(H25=\"Yes\",\"Yes\",IF(H25=\"No\",\"No\",IF(H25=\"N/A\",\"N/A\",IF(H25=\"Does not have function \",\"N/A\",\"\"))))","v":""},{"$f":"ISBLANK(H25)","v":true}]
[null,null,1,"6.12.2",null,"- Has the municipality paid its bulk water current account within 30 days of receiving \n   the relevant invoice (this applies to all municipalities, including metros)? \n   Note - refer condition 6.12.2",null,"Select",null,"Eskom And Bulk water current account",2,null,null,null,null,{"$f":"IF(H26=\"Yes\",\"Yes\",IF(H26=\"No\",\"No\",IF(H26=\"N/A\",\"N/A\",IF(H26=\"Does not have function \",\"N/A\",\"\"))))","v":""},false]
[null,null,2,"6.12.2",null,"- Has the municipality submitted the  supporting evidence of the bulk water current account payment to the National Treasury, the Water Board and/ or Water Trading Entity within 1 day of making any such payment (in PDF format) via the GoMuni Upload Portal https://lguploadportal.treasury.gov.za?",null,"Select",null,"Eskom And Bulk water current account",3,null,null,null,null,"",false]
[null,null,3,"6.12.2",null,"- Does the amount of the bulk water current account payment as per the proof of payment reconcile to the amount recorded on the financial system as per the mSCOA data string and the section 41(2) MFMA statement of the Water Board and/ or Water Trading Entity?",null,"Select",null,"Eskom And Bulk water current account",4,null,null,null,null,"",false]
[null,null,4,"6.3.1",null,"- Has the municipality paid its Eskom bulk current account within 30 days of receiving the relevant invoice (this applies to all municipalities, including metros)?\nNote - current account in terms of municipal debt relief approval means the total Eskom charges for the billing period plus VAT plus any component that may be due in terms of a payment arrangement of \"New arrears\" (March 2023 and / or subsequent current account(s) up to the date of NT approval of the application.",null,"Select",null,"Eskom And Bulk water current account",5,null,null,null,null,"",false]
[null,null,5,"6.3.2 6.3.3",null,"- Has the municipality submitted the supporting evidence of the bulk Eskom current account payment to the National Treasury and Eskom within 1 day of making any such payment (in PDF format) via the GoMuni Upload Portal https://lguploadportal.treasury.gov.za? ",null,"Select",null,"Eskom And Bulk water current account",6,null,null,null,null,{"$f":"IF(H30=\"Yes\",\"Yes\",IF(H30=\"Not\",\"No\",IF(H30=\"N/A\",\"N/A\",IF(H30=\"Not stated in application\",\"No\",\"\"))))","v":""},false]
[null,null,6,"6.3.4",null,"- Does the amount as per the proof of payment reconcile to the amount recorded on the financial system as per the mSCOA data string and the section 41(2) MFMA statement of Eskom?",null,"Select",null,"Eskom And Bulk water current account",7,null,null,null,null,"",false]
[null,null,null,6.4,"Compliance with a funded MTREF –                    (choose from drop down list the MTREF assessed)",null,null,null,null,null,null,null,null,null,null,""]
[null,null,7,"6.4.1",null,"- Is the municipality's MTREF funded and aligning to the National Treasury’s Budget Funding Guidelines - \n   http://mfma.treasury.gov.za/Guidelines/Pages/Funding.aspx?",null,"Select",null,"Compliance with a funded MTREF",8,null,null,null,null,"",false]
[null,null,8,"6.4.1",null,"- Has the municipality budgeted for any operating surplus on the A1 Schedule (Table A4 – Budgeted Financial Performance) of the Municipal Budget- and Reporting Regulations?",null,"Select",null,"Compliance with a funded MTREF",9,null,null,null,null,"",false]
[null,null,9,"6.4.1",null,"- Has the municipality made adequate provision for debt impairment (considering the actual collection of revenue and property rates during the 12 months immediately preceding the tabling of the budget) on the A1 Schedule (Table A4 - Budgeted Financial Performance) of the Municipal Budget-and Reporting Regulations?",null,"Select",null,"Compliance with a funded MTREF",10,null,null,null,null,"",false]
[null,null,null,null,null,"Note - For example, if the municipality during the preceding 12 months only managed to collect 60 per cent of its revenue (also property rates), the provision for debt impairment aligning with the historic collection trend should align to 40 per cent of the 2023/24 MTREF revenue projections (also propert rates). If the municipality merely used the debt impairment to 'balance' the budget and there is no real alignment between the provision for such with the actual collection of revenue, the Provincial Treasury must respond to this item as: \"No\".",null,null,null,null,null,null,null,null,null,""]
[null,null,10,"6.4.1",null,"- Has the municipality made adequate provision for depreciation and asset impairment (considering its asset register and physical state of assets) on the A1 Schedule) Table A4 - Budgeted Financial Performance) of the Municipal Budget-and Reporting Regulations? \n",null,"Select",null,"Compliance with a funded MTREF",11,null,null,null,null,"",false]
[null,null,null,null,null,"Note - If the municipality merely used the depreciation and asset impairment to 'balance' the budget and there is no real alignment between the provision for such with the state of assets/asset register, the Provincial Treasury must respond to this item as: \"No\".",null,null,null,null,12,null,null,null,null,""]
[null,null,11,"6.4.2",null,"- If the municipality’s MTREF is not funded, has it tabled and adopted a credible Budget Funding Plan as part of the MTREF budget (refer item 9.3 of MFMA Budget Circular no. 122, 09 December 2022)?",null,"Select",null,"Credible Funding Plan",null,null,null,null,null,{"$f":"IF(H39=\"There is an FRP\",\"N/A\",IF(H39=\"N/A - the MTREF is funded\",\"N/A\",IF(H39=\"Yes\",\"Yes\",IF(H39=\"No\",\"No\",IF(H39=\"N/A\",\"N/A\",IF(H39=\"Does not have function \",\"N/A\",\"\"))))))","v":""},false]
[null,null,null,null,null,"Note - if the municipality has an FRP, a separate budget funding plan is not necesary. However, the PT / NT must assesses whether the existing FRP incorporates / will give effect to a funded MTREF. If not, the FRP requires strenghtening.",null,null,null,null,13,null,null,null,null,"",true]
[null,null,12,"6.4.2",null,"- If the municipality’s MTREF is not funded and it has an FRP per the legislative framework, does the existing FRP incorporate a credible Budget Funding Plan (will the FRP give effect to a funded MTREF over the period of the FRP) - aligning with the principles of a budget funding plan as envisaged in item 9.3 of MFMA Budget Circular no. 122, 09 December 2022)?\nNote - only if the municipality does not have an FRP may \"N/A\" be selected from the dropdown list.",null,"Select",null,"FRP",14,null,null,null,null,"",false]
[null,null,13,"6.4.2",null,"- Does the municipality's annual and monthly cashflow projections included on the A1 Schedule (Table A7 -  Budgeted Cash Flows and Supporting Table SA 30 – Budgeted Monthly Cash Flows) of the Municipal Budget and Reporting Regulations aligns with and gives effect to the municipality’s Budget Funding Plan strategy (or the FRP strategy) and related seasonal trends (For example higher winter Eskom tariffs, lower January collection rates, etc.?)",null,"Select",null,"FRP/Funding Plans",15,null,null,null,null,"",false]
[null,null,14,6.5,"Cost reflective tariffs – (excluding metros) has the municipality included its completed tariff tool (refer MFMA Circular no. 98 and item 5.2 of MFMA Budget Circular no. 122) as part of the municipality’s annual tabled and adopted MTREF submissions with effect the tabling of the 2023/24 MTREF?\n",null,null,"Select",null,"Cost Reflective Tariffs",null,null,null,null,null,{"$f":"IF(H43=\"N/A - metro\",\"N/A\",IF(H43=\"Yes\",\"Yes\",IF(H43=\"No\",\"No\",IF(H43=\"N/A\",\"N/A\",IF(H43=\"Does not have function \",\"N/A\",\"\")))))","v":""},false]
[null,null,null,6.6,"Electricity and water as collection tools – has the municipality, with effect from the tabling of the 2023/24 MTREF, demonstrated, through its by-laws and budget related policies that:",null,null,null,null,null,16,null,null,null,null,"",true]
[null,null,15,"6.6.1",null,"- the municipality issues a consolidated monthly bill to all consumers/property owners  in terms of which all partial payments received are allocated in the following order of priority: firstly, to property rates, thereafter to water, wastewater, refuse removal and lastly to electricity?",null,"Select",null,"Electricity and water as collection tools",17,null,null,null,null,"",false]
[null,null,16,"6.6.2",null,"- the municipality disconnects electricity services and/or block the purchasing of pre-paid electricity of any defaulting consumer/property owner unless the defaulter already registered as an indigent consumer with the municipality?",null,"Select",null,"Electricity and water as collection tools",18,null,null,null,null,"",false]
[null,null,17,"6.6.3",null,"- the municipality is restricting and/or interrupting the supply of water of any defaulting consumer/ property owner unless the defaulter already registered as an indigent consumer with the municipality? Note: In terms of this condition the municipality must undertake such restriction/ interruption of water together with the municipal engineer(s) to ensure a minimum supply of waste water.",null,"Select",null,"Electricity and water as collection tools",19,null,null,null,null,"",false]
[null,null,18,"6.6.4",null,"- If the defaulting consumer/property owner is registered as an indigent consumer with the municipality, is the monthly supply of electricity and water to that consumer/property owner physically restricted to the monthly national basic free electricity- and water limits of 50 Kilowatt electricity and 6 Kilolitres water, respectively?\nNote – the municipality’s monthly MFMA s.71 statement must include as part of the narratives the Indigent Information in the required NT format.",null,"Select",null,"Electricity and water as collection tools",null,null,null,null,null,""]
[null,null,null,"6.6","Supporting evidence: The National Treasury and/ or provincial treasury’s related budget assessment confirms the municipality’s relevant MTREF’s related budget policies and by-laws demonstrate compliance with paragraph 6.6.",null,null,null,null,null,21,null,null,null,null,"",true]
[null,null,null,6.7,"Maintain a minimum average quarterly collection of property rates and services charges – ",null,null,null,null,null,22,null,null,null,null,"",true]
[null,null,19,"6.7.1",null,"- Has the municipality achieved a minimum of 80 per cent average quarterly collection of property rates and service charges with effect from 01 April 2023 and 85 per cent average quarterly collection with effect from 01 April 2024 during any quarter - demonstrated in the MFMA s.71 monthly and quarterly statement(s) and mSCOA data strings uploaded via the GoMuni Upload Portal?                                                                                                \n",null,"Select",null,"quarterly collection of property rates and services charges",null,null,null,null,null,{"$f":"IF(H51=\"Not yet end of quarter\",\"N/A\",IF(H51=\"Yes\",\"Yes\",IF(H51=\"No\",\"No\",IF(H51=\"N/A\",\"N/A\",IF(H51=\"Does not have function \",\"N/A\",\"\")))))","v":""}]
[null,null,null,null,null,"Note - although the norm and standard for collection (MFMA Circular No. 71) is a 95 per cent threshold, municipalities under the debt relief support will be exempted for the first two years from adhering to this norm.",null,null,null,null,23,null,null,null,null,"",true]
[null,null,null,"6.7.2",null,"- If the response in 6.7.1 is \"No\" and the municipality is unable to achieve the minimum \n  average quarterly collection as per paragraph 6.7.1, has the municipality demonstrated \n  to the satisfaction of National Treasury the following :",null,null,null,null,24,null,null,null,null,"",true]
[null,null,20,"6.7.2.1",null,null,"* the underperformance directly relates to Eskom supplied areas where the municipality does not have electricity as a collection tool and that the average quarterly collection of the municipality (excluding Eskom supplied areas) equals the required quarterly average collection set-out in paragraph 6.7.1;","Select",null,"quarterly collection of property rates and services charges",25,null,null,null,null,{"$f":"IF(H54=\"not yet the end of a quarter\",\"N/A\",IF(H54=\"6.7.1 = Yes\",\"N/A\",IF(H54=\"Yes\",\"Yes\",IF(H54=\"No\",\"No\",IF(H54=\"N/A\",\"N/A\",IF(H54=\"Does not have function \",\"N/A\",\"\"))))))","v":""},{"$f":"ISBLANK(H54)","v":false}]
[null,null,21,"6.7.2.2",null,null,"* the municipality for technical engineering reasons is unable to physically restrict and/or limit the supply of water in the Eskom supplied area(s)?","Select",null,"quarterly collection of property rates and services charges",26,null,null,null,null,{"$f":"IF(H55=\"not yet the end of a quarter\",\"N/A\",IF(H55=\"6.7.1 = Yes\",\"N/A\",IF(H55=\"Yes\",\"Yes\",IF(H55=\"No\",\"No\",IF(H55=\"N/A\",\"N/A\",IF(H55=\"Does not have function \",\"N/A\",\"\"))))))","v":""},{"$f":"ISBLANK(H55)","v":false}]
[null,null,22,"6.7.2.3",null,null,"* the municipality before 01 February 2024 attempted to enter into a service delivery agreement with Eskom for purposes of municipal revenue collection in the Eskom supplied area(s) as envisaged in sections 76 to 78 of the Municipal Systems Act, 2000 and that such failed and the reason(s) for the failure?","Select",null,"quarterly collection of property rates and services charges",27,null,null,null,null,{"$f":"IF(H56=\"not yet the end of a quarter\",\"N/A\",IF(H56=\"6.7.1 = Yes\",\"N/A\",IF(H56=\"Yes\",\"Yes\",IF(H56=\"No\",\"No\",IF(H56=\"N/A\",\"N/A\",IF(H56=\"Does not have function \",\"N/A\",\"\"))))))","v":""},false]
[null,null,23,"6.7.3",null,"- The municipality has progressively installed smart pre-paid meters in the municipality supplied areas to improve its collection and only then, on an individual case-by-case basis, considered writing off the debt of its customers, within its normal credit control process?",null,"Select",null,"quarterly collection of property rates and services charges",28,null,null,null,null,"",false]
[null,null,24,"6.7.4",null,"- Has the municipality adopted a policy to install any new electricity connection in the demarcated area with effect the 2023/24 MTREF with a smart pre-paid meter?",null,"Select",null,"quarterly collection of property rates and services charges",29,null,null,null,null,"",false]
[null,null,25,"6.7.5",null,"- Has the municipality’s 2023/24, 2024/25 and 2025/26 tabled and adopted capital budgets and MFMA section 71 statements reflected the approach set-out in 6.7.3 and 6.7.4?",null,"Select",null,"quarterly collection of property rates and services charges",null,null,null,null,null,""]
[null,null,null,6.8,"Municipality's Completeness of the revenue base – ",null,null,null,null,null,null,null,null,null,null,""]
[null,null,26,"6.8.1",null,"- Has the municipality demonstrated through the National Treasury property rates reconciliation tool that the municipality’s billing system perfectly aligns to its Council approved General Valuation Roll (GVR) and/ or any subsequent supplementary GVR compiled by the registered municipal valuer?",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,""]
[null,null,27,"6.8.1",null,"- If the response in 6.8.1 is \"No\", has the municipality demonstrated the steps taken to correct the variances identified?\nNote - monthly progress against the action plan to address variances to be included as part of the municipality's debt relief compliance reporting in the MFMA s.71 statement",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,""]
[null,null,28,"6.8.2",null,"- For the latest ending Quarter -Has the municipality submitted its completed billing system, GVR and/or interim GVR reconciliations required in terms of paragraph 6.8.1 to the National Treasury quarterly (refer MFMA Circulars no. 93, 98, 107 and 108) to the upload portal on https://lguploadportal.treasury.gov.za?",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,""]
[null,null,null,6.9,"Monitor and report on implementation – ",null,null,null,null,null,null,null,null,null,null,""]
[null,null,29,"6.9.1",null,"- MFMA section 71 reporting – has the municipal council and senior management team instituted processes to monitor and enforce accountability for the implementation of the municipality’s funded budget and Budget Funding Plan where relevant?",null,"Select",null,"Monitoring ",null,null,null,null,null,""]
[null,null,30,"6.9.2",null,"- If progress is slow in terms of paragraph 6.9.1, is the active intervention evident from the narratives supporting the municipality’s monthly MFMA section 71 reporting and recorded on the financial system as per the mSCOA data string?\nNote - condition 6.9.2 has a typing error and must refer to 6.9.1.",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,{"$f":"IF(H66=\"6.9.1 = Yes\",\"N/A\",IF(H66=\"Yes\",\"Yes\",IF(H66=\"No\",\"No\",IF(H66=\"N/A\",\"N/A\",IF(H66=\"Does not have function \",\"N/A\",\"\")))))","v":""}]
[null,null,31,"6.9.3",null,"- Municipalities with financial recovery plans (FRP) – if the municipality has a FRP as envisaged in the prevailing local government legislative framework, is the municipality reporting monthly its progress in implementing its FRP to the Provincial Executive?",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,{"$f":"IF(H67=\"No FRP\",\"N/A\",IF(H67=\"Yes\",\"Yes\",IF(H67=\"No\",\"No\",IF(H67=\"N/A\",\"N/A\",IF(H67=\"Does not have function \",\"N/A\",\"\")))))","v":""}]
[null,null,32,"6.9.4",null,"- If the municipality has an FRP, with effect from 01 April 2023, parallel to submitting its monthly FRP progress report to the Provincial Executive, has the municipality also submitted the FRP progress report to the National Treasury: Municipal Financial Recovery Service (MFRS) timeously via the GoMuni Upload Portal https://lguploadportal.treasury.gov.za?",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,{"$f":"IF(H68=\"No FRP\",\"N/A\",IF(H68=\"Yes\",\"Yes\",IF(H68=\"No\",\"No\",IF(H68=\"N/A\",\"N/A\",IF(H68=\"Does not have function \",\"N/A\",\"\")))))","v":""}]
[null,null,null,null,null,"Note - a municipality with a FRP may only benefit from the Municipal Debt Support programme if the FRP progress report was submitted to both the Provincial Executive and MFRS.",null,null,null,"Maximization of Revenue Base"]
[null,null,null,"6.10",null,"Provincial Treasury Note - Provincial Treasury certification of municipal compliance – in terms of section 5 and 74 of the MFMA, with effect from 01 April 2023, a delegated municipality may not benefit from Municipal Debt Relief, unless:",null,null,null,"Maximization of Revenue Base"]
[null,null,33,"6.10.1",null,"- has the relevant Provincial Treasury (delegated) / National Treasury (non-delegated) monthly monitored the municipality’s compliance in terms of these conditions?",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,{"$f":"IF(H71=\"Yes\",\"Yes\",IF(H71=\"No\",\"No\",IF(H71=\"N/A\",\"N/A\",IF(H71=\"Does not have function \",\"N/A\",\"\"))))","v":""}]
[null,null,34,"6.10.2",null,"- has the Head of the relevant Provincial Treasury (delegated) monthly certified the municipality’s compliance to these conditions, to the National Treasury’s satisfaction as envisaged in the conditions for provincial treasuries (refer paragraph 4.1.1 to 4.1.5 of MFMA Circular no. 124) and timeously uploaded the compliance certificate via the GoMuni Upload Portal https://lguploadportal.treasury.gov.za?\nNote - in the case of a non-delegated municipality the National Treasury to issue the compliance certificate.",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,""]
[null,null,35,"6.10.3",null,"- has the Provincial Treasury failed to rectify any provincial treasury non-compliance with any of the conditions for provincial treasuries (refer paragraph 4.1.1 to 4.1.6 of MFMA Circular no. 124) within one month of the non-compliance occurring?",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,{"$f":"IF(H73=\"Yes\",\"No\",IF(H73=\"No\",\"Yes\",IF(H73=\"N/A\",\"N/A\",IF(H73=\"Does not have function \",\"N/A\",\"\"))))","v":""}]
[null,null,null,null,null,"Note - if the PT failed to address its failure such non-compliance will be considered as non-compliance by the municipality in terms of paragraph 6.1.1.",null,null,null,"Maximization of Revenue Base"]
[null,null,36,6.11,"Limitation on municipality borrowing powers - has the municipality borrowed since its initial or any subsequent benefit in terms of this municipal debt support programme?\n",null,null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,{"$f":"IF(H75=\"Yes\",\"No\",IF(H75=\"No\",\"Yes\",IF(H75=\"N/A\",\"N/A\",IF(H75=\"Does not have function \",\"N/A\",\"\"))))","v":""}]
[null,null,null,null,null,"Note - there is a prohibition on municipal borrowing for three consecutive municipal financial years from the date of the municipality's initial or any subsequent benefit in terms of this municipal debt support programme. NT confirms that MFMA Circular No. 124: condition 6.11 (Limitation on municipality borrowing powers) will only be enforced in relation to new long term loans (entered into after the effective date of debt relief approval) as envisaged in MFMA section 46.  Short term borrowing, including making use of an overdraft for in-year bridging purposes are not considered within the ambit of this condition.",null,null,null,"Maximization of Revenue Base"]
[null,null,null,6.12,"For the duration of the Municipal Debt Relief (to ensure proper management of resources):",null,null,null,null,"Maximization of Revenue Base"]
[null,null,37,"6.12.1",null,"- has the municipality apportioned and ring-fenced in a sub-account to its primary bank account – (a) all electricity, water and sanitation revenue the municipality collects in any month; and (b) the component of the Local Government Equitable Share (LGES) the municipality earmarked to provide free basic electricity, water and sanitation?",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,{"$f":"IF(H78=\"Yes\",\"Yes\",IF(H78=\"No\",\"No\",IF(H78=\"N/A\",\"N/A\",IF(H78=\"Does not have function \",\"N/A\",\"\"))))","v":""}]
[null,null,38,"6.12.2",null,"- has the municipality during the month first applied the revenue in the sub-account (required per paragraph 6.12.1) to pay its current Eskom account and then secondly its bulk water current account before it applied the revenue in the sub-account for any other purpose?",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,""]
[null,null,null,null,null,"Note: Only if relevant in the specific circumstances, will a request be made to the Minister of Finance upon the municipality's request to exempt the municipality from MFMA s.8(3).",null,null,null,"Maximization of Revenue Base"]
[null,null,39,null,"Supporting evidence:  Has the municipality submitted a copy of the monthly bank statement of its ring-fenced bank account to the National Treasury and provincial treasury aligning to its MFMA s.71 statement collected revenue.",null,null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,""]
[null,null,40,6.13,"Accounting Treatment - has the municipality fully accounted for and correctly reported on the write-off of its Eskom arrear debt (debt existing as on 31 March 2023) as per any written instruction of the National Treasury: Office of the Accountant General issued for Municipal Debt Relief to date?\nNote - to include accounting for any related benefit (e.g. interest suppression, etc.) and alignment with mSCOA.",null,null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,""]
[null,null,41,6.14,"'NERSA License - has the municipality during the month failed to comply with any condition of the Municipal Debt Relief?",null,null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,{"$f":"IF(H83=\"Yes\",\"No\",IF(H83=\"No\",\"Yes\",IF(H83=\"N/A\",\"N/A\",IF(H83=\"Does not have function \",\"N/A\",\"\"))))","v":""}]
[null,null,null,null,"Note: By applying for Municipal Debt Relief as set-out in paragraph 3. of MFMA Circular no. 124, the council of a municipality that during the duration of the Municipal Debt Relief programme fails to comply with any condition of the Relief, agrees to apply to NERSA to revoke the municipality’s license in terms of section 17 of the Electricity Regulation Act, 2006 (Act no. 4 of 2006). Any such application must be preceded by the relevant processes for appointing an external mechanism as envisaged in Chapter 8 of the Municipal Systems Act, 2000, including the necessary service delivery agreement aligning with the Municipal Systems Act, 2000 and Electricity Regulation Act, 2006.  In terms of the conditions of government’s wider support to Eskom, Eskom will once again have to enforce its credit control and debt collection policies also in relation to the municipality’s arrears that are the subject of municipal debt relief, etc.",null,null,null,null,"Maximization of Revenue Base"]
[]
[null,null,"PT: HOD/ NT / MM  Name:"]
[]
[null,null,"Signature of HOD/ NT/ MM:"]
[]
[null,null,"Date:"]
[null,null,null,"**Note – if the official is signing on behalf of the Head of the Provincial Treasury (HOD) / Municipal Manager, the written procuration of the HOD / MM must be attached as an Annexure to this Certificate of Compliance."]
[null,null,null,"**Note – The Signed Certificate to be uploaded on Gomuni must not include comments column - comments need to be incoporated into the related PT  report"]

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[null,null,null,null,null,null,null,"Select",null,null,"Click on (+) Sign for Adding Comments /Notes) and (-) Sign to close Notes/Comments",null,null,null,"Search"]
[null,null,"Annexure A2 - Monthly",null,null,null,null,null," Notes/Comments"]
[null,null,null,null,null,"National Treasury"]
[null,null,null,null,null,"National Treasury"]
[null,null,null,null,null,"Municipal Debt Relief"]
[null,null,null,null,null,"MFMA Circular No. 124"]
[null,null,null,null,null,"Municipal Finance Management Act No. 56 of 2003"]
[]
["BUF"]
[]
[]
[null,null,"Certificate of Compliance: Municipal Debt Relief Conditions for Application "]
[null,null,"Period"]
[null,null,"National Financial Year "]
[null,null,"Demarcation Code of Municipality being assessed"]
[null,null,"District",null,null,null,{"$f":"_xlfn.IFNA(VLOOKUP(O1,Dd!H:N,6,FALSE),\"Complete demarcation Code above\")","v":"Complete the search boxes above"}]
[null,null,"Demarcation Description",null,null,null,{"$f":"_xlfn.IFNA(VLOOKUP(O1,Dd!H:N,5,FALSE),\"Complete demarcation Code above\")","v":"Complete the search boxes above"}]
[]
[null,null,"I, name and surname of HOD         , hereby certify that the provincial treasury monitored the compliance against the conditions of Municipal Debt Relief as set-out in MFMA Circular No. 124 and that the Provincial Treasury is satisfied and certifies that the said municipality fully complies with the conditions as set-out in the table below:"]
[]
[]
[]
[null,null,"Municipal Debt Relief Conditions (Monthly reporting)                 ",null,null,null,null,"Choose from drop down list",null,null,null,null,null,null,null,null,{"$f":"COUNTIF(Q24:Q66,TRUE)","v":7},{"$f":"IF(Q23=0,\"Completed\",IF(Q23=29,\"Not completed\",IF(AND(Q23>0,Q23<29),\"Partially completed\")))","v":"Partially completed"}]
[]
[null,null,"Condition","6,3 + \n6,12","Maintaining the Eskom and bulk water current account –          \n(current account for the purpose of this exercise means the account for a single month’s consumption):",null,null,null,null,null,1,null,null,null,null,{"$f":"IF(H25=\"Yes\",\"Yes\",IF(H25=\"No\",\"No\",IF(H25=\"N/A\",\"N/A\",IF(H25=\"Does not have function \",\"N/A\",\"\"))))","v":""},{"$f":"ISBLANK(H25)","v":true}]
[null,null,1,"6.12.2",null,"- Has the municipality paid its bulk water current account within 30 days of receiving \n   the relevant invoice (this applies to all municipalities, including metros)? \n   Note - refer condition 6.12.2",null,"Select",null,"Eskom And Bulk water current account",2,null,null,null,null,{"$f":"IF(H26=\"Yes\",\"Yes\",IF(H26=\"No\",\"No\",IF(H26=\"N/A\",\"N/A\",IF(H26=\"Does not have function \",\"N/A\",\"\"))))","v":""},false]
[null,null,2,"6.12.2",null,"- Has the municipality submitted the  supporting evidence of the bulk water current account payment to the National Treasury, the Water Board and/ or Water Trading Entity within 1 day of making any such payment (in PDF format) via the GoMuni Upload Portal https://lguploadportal.treasury.gov.za?",null,"Select",null,"Eskom And Bulk water current account",3,null,null,null,null,"",false]
[null,null,3,"6.12.2",null,"- Does the amount of the bulk water current account payment as per the proof of payment reconcile to the amount recorded on the financial system as per the mSCOA data string and the section 41(2) MFMA statement of the Water Board and/ or Water Trading Entity?",null,"Select",null,"Eskom And Bulk water current account",4,null,null,null,null,"",false]
[null,null,4,"6.3.1",null,"- Has the municipality paid its Eskom bulk current account within 30 days of receiving the relevant invoice (this applies to all municipalities, including metros)?\nNote - current account in terms of municipal debt relief approval means the total Eskom charges for the billing period plus VAT plus any component that may be due in terms of a payment arrangement of \"New arrears\" (March 2023 and / or subsequent current account(s) up to the date of NT approval of the application.",null,"Select",null,"Eskom And Bulk water current account",5,null,null,null,null,"",false]
[null,null,5,"6.3.2 6.3.3",null,"- Has the municipality submitted the supporting evidence of the bulk Eskom current account payment to the National Treasury and Eskom within 1 day of making any such payment (in PDF format) via the GoMuni Upload Portal https://lguploadportal.treasury.gov.za? ",null,"Select",null,"Eskom And Bulk water current account",6,null,null,null,null,{"$f":"IF(H30=\"Yes\",\"Yes\",IF(H30=\"Not\",\"No\",IF(H30=\"N/A\",\"N/A\",IF(H30=\"Not stated in application\",\"No\",\"\"))))","v":""},false]
[null,null,6,"6.3.4",null,"- Does the amount as per the proof of payment reconcile to the amount recorded on the financial system as per the mSCOA data string and the section 41(2) MFMA statement of Eskom?",null,"Select",null,"Eskom And Bulk water current account",7,null,null,null,null,"",false]
[null,null,null,6.4,"Compliance with a funded MTREF –                    (choose from drop down list the MTREF assessed)",null,null,null,null,null,null,null,null,null,null,""]
[null,null,7,"6.4.1",null,"- Is the municipality's MTREF funded and aligning to the National Treasury’s Budget Funding Guidelines - \n   http://mfma.treasury.gov.za/Guidelines/Pages/Funding.aspx?",null,"Select",null,"Compliance with a funded MTREF",8,null,null,null,null,"",false]
[null,null,8,"6.4.1",null,"- Has the municipality budgeted for any operating surplus on the A1 Schedule (Table A4 – Budgeted Financial Performance) of the Municipal Budget- and Reporting Regulations?",null,"Select",null,"Compliance with a funded MTREF",9,null,null,null,null,"",false]
[null,null,9,"6.4.1",null,"- Has the municipality made adequate provision for debt impairment (considering the actual collection of revenue and property rates during the 12 months immediately preceding the tabling of the budget) on the A1 Schedule (Table A4 - Budgeted Financial Performance) of the Municipal Budget-and Reporting Regulations?",null,"Select",null,"Compliance with a funded MTREF",10,null,null,null,null,"",false]
[null,null,null,null,null,"Note - For example, if the municipality during the preceding 12 months only managed to collect 60 per cent of its revenue (also property rates), the provision for debt impairment aligning with the historic collection trend should align to 40 per cent of the 2023/24 MTREF revenue projections (also propert rates). If the municipality merely used the debt impairment to 'balance' the budget and there is no real alignment between the provision for such with the actual collection of revenue, the Provincial Treasury must respond to this item as: \"No\".",null,null,null,null,null,null,null,null,null,""]
[null,null,10,"6.4.1",null,"- Has the municipality made adequate provision for depreciation and asset impairment (considering its asset register and physical state of assets) on the A1 Schedule) Table A4 - Budgeted Financial Performance) of the Municipal Budget-and Reporting Regulations? \n",null,"Select",null,"Compliance with a funded MTREF",11,null,null,null,null,"",false]
[null,null,null,null,null,"Note - If the municipality merely used the depreciation and asset impairment to 'balance' the budget and there is no real alignment between the provision for such with the state of assets/asset register, the Provincial Treasury must respond to this item as: \"No\".",null,null,null,null,12,null,null,null,null,""]
[null,null,11,"6.4.2",null,"- If the municipality’s MTREF is not funded, has it tabled and adopted a credible Budget Funding Plan as part of the MTREF budget (refer item 9.3 of MFMA Budget Circular no. 122, 09 December 2022)?",null,"Select",null,"Credible Funding Plan",null,null,null,null,null,{"$f":"IF(H39=\"There is an FRP\",\"N/A\",IF(H39=\"N/A - the MTREF is funded\",\"N/A\",IF(H39=\"Yes\",\"Yes\",IF(H39=\"No\",\"No\",IF(H39=\"N/A\",\"N/A\",IF(H39=\"Does not have function \",\"N/A\",\"\"))))))","v":""},false]
[null,null,null,null,null,"Note - if the municipality has an FRP, a separate budget funding plan is not necesary. However, the PT / NT must assesses whether the existing FRP incorporates / will give effect to a funded MTREF. If not, the FRP requires strenghtening.",null,null,null,null,13,null,null,null,null,"",true]
[null,null,12,"6.4.2",null,"- If the municipality’s MTREF is not funded and it has an FRP per the legislative framework, does the existing FRP incorporate a credible Budget Funding Plan (will the FRP give effect to a funded MTREF over the period of the FRP) - aligning with the principles of a budget funding plan as envisaged in item 9.3 of MFMA Budget Circular no. 122, 09 December 2022)?\nNote - only if the municipality does not have an FRP may \"N/A\" be selected from the dropdown list.",null,"Select",null,"FRP",14,null,null,null,null,"",false]
[null,null,13,"6.4.2",null,"- Does the municipality's annual and monthly cashflow projections included on the A1 Schedule (Table A7 -  Budgeted Cash Flows and Supporting Table SA 30 – Budgeted Monthly Cash Flows) of the Municipal Budget and Reporting Regulations aligns with and gives effect to the municipality’s Budget Funding Plan strategy (or the FRP strategy) and related seasonal trends (For example higher winter Eskom tariffs, lower January collection rates, etc.?)",null,"Select",null,"FRP/Funding Plans",15,null,null,null,null,"",false]
[null,null,14,6.5,"Cost reflective tariffs – (excluding metros) has the municipality included its completed tariff tool (refer MFMA Circular no. 98 and item 5.2 of MFMA Budget Circular no. 122) as part of the municipality’s annual tabled and adopted MTREF submissions with effect the tabling of the 2023/24 MTREF?\n",null,null,"Select",null,"Cost Reflective Tariffs",null,null,null,null,null,{"$f":"IF(H43=\"N/A - metro\",\"N/A\",IF(H43=\"Yes\",\"Yes\",IF(H43=\"No\",\"No\",IF(H43=\"N/A\",\"N/A\",IF(H43=\"Does not have function \",\"N/A\",\"\")))))","v":""},false]
[null,null,null,6.6,"Electricity and water as collection tools – has the municipality, with effect from the tabling of the 2023/24 MTREF, demonstrated, through its by-laws and budget related policies that:",null,null,null,null,null,16,null,null,null,null,"",true]
[null,null,15,"6.6.1",null,"- the municipality issues a consolidated monthly bill to all consumers/property owners  in terms of which all partial payments received are allocated in the following order of priority: firstly, to property rates, thereafter to water, wastewater, refuse removal and lastly to electricity?",null,"Select",null,"Electricity and water as collection tools",17,null,null,null,null,"",false]
[null,null,16,"6.6.2",null,"- the municipality disconnects electricity services and/or block the purchasing of pre-paid electricity of any defaulting consumer/property owner unless the defaulter already registered as an indigent consumer with the municipality?",null,"Select",null,"Electricity and water as collection tools",18,null,null,null,null,"",false]
[null,null,17,"6.6.3",null,"- the municipality is restricting and/or interrupting the supply of water of any defaulting consumer/ property owner unless the defaulter already registered as an indigent consumer with the municipality? Note: In terms of this condition the municipality must undertake such restriction/ interruption of water together with the municipal engineer(s) to ensure a minimum supply of waste water.",null,"Select",null,"Electricity and water as collection tools",19,null,null,null,null,"",false]
[null,null,18,"6.6.4",null,"- If the defaulting consumer/property owner is registered as an indigent consumer with the municipality, is the monthly supply of electricity and water to that consumer/property owner physically restricted to the monthly national basic free electricity- and water limits of 50 Kilowatt electricity and 6 Kilolitres water, respectively?\nNote – the municipality’s monthly MFMA s.71 statement must include as part of the narratives the Indigent Information in the required NT format.",null,"Select",null,"Electricity and water as collection tools",null,null,null,null,null,""]
[null,null,null,"6.6","Supporting evidence: The National Treasury and/ or provincial treasury’s related budget assessment confirms the municipality’s relevant MTREF’s related budget policies and by-laws demonstrate compliance with paragraph 6.6.",null,null,null,null,null,21,null,null,null,null,"",true]
[null,null,null,6.7,"Maintain a minimum average quarterly collection of property rates and services charges – ",null,null,null,null,null,22,null,null,null,null,"",true]
[null,null,19,"6.7.1",null,"- Has the municipality achieved a minimum of 80 per cent average quarterly collection of property rates and service charges with effect from 01 April 2023 and 85 per cent average quarterly collection with effect from 01 April 2024 during any quarter - demonstrated in the MFMA s.71 monthly and quarterly statement(s) and mSCOA data strings uploaded via the GoMuni Upload Portal?                                                                                                \n",null,"Select",null,"quarterly collection of property rates and services charges",null,null,null,null,null,{"$f":"IF(H51=\"Not yet end of quarter\",\"N/A\",IF(H51=\"Yes\",\"Yes\",IF(H51=\"No\",\"No\",IF(H51=\"N/A\",\"N/A\",IF(H51=\"Does not have function \",\"N/A\",\"\")))))","v":""}]
[null,null,null,null,null,"Note - although the norm and standard for collection (MFMA Circular No. 71) is a 95 per cent threshold, municipalities under the debt relief support will be exempted for the first two years from adhering to this norm.",null,null,null,null,23,null,null,null,null,"",true]
[null,null,null,"6.7.2",null,"- If the response in 6.7.1 is \"No\" and the municipality is unable to achieve the minimum \n  average quarterly collection as per paragraph 6.7.1, has the municipality demonstrated \n  to the satisfaction of National Treasury the following :",null,null,null,null,24,null,null,null,null,"",true]
[null,null,20,"6.7.2.1",null,null,"* the underperformance directly relates to Eskom supplied areas where the municipality does not have electricity as a collection tool and that the average quarterly collection of the municipality (excluding Eskom supplied areas) equals the required quarterly average collection set-out in paragraph 6.7.1;","Select",null,"quarterly collection of property rates and services charges",25,null,null,null,null,{"$f":"IF(H54=\"not yet the end of a quarter\",\"N/A\",IF(H54=\"6.7.1 = Yes\",\"N/A\",IF(H54=\"Yes\",\"Yes\",IF(H54=\"No\",\"No\",IF(H54=\"N/A\",\"N/A\",IF(H54=\"Does not have function \",\"N/A\",\"\"))))))","v":""},{"$f":"ISBLANK(H54)","v":false}]
[null,null,21,"6.7.2.2",null,null,"* the municipality for technical engineering reasons is unable to physically restrict and/or limit the supply of water in the Eskom supplied area(s)?","Select",null,"quarterly collection of property rates and services charges",26,null,null,null,null,{"$f":"IF(H55=\"not yet the end of a quarter\",\"N/A\",IF(H55=\"6.7.1 = Yes\",\"N/A\",IF(H55=\"Yes\",\"Yes\",IF(H55=\"No\",\"No\",IF(H55=\"N/A\",\"N/A\",IF(H55=\"Does not have function \",\"N/A\",\"\"))))))","v":""},{"$f":"ISBLANK(H55)","v":false}]
[null,null,22,"6.7.2.3",null,null,"* the municipality before 01 February 2024 attempted to enter into a service delivery agreement with Eskom for purposes of municipal revenue collection in the Eskom supplied area(s) as envisaged in sections 76 to 78 of the Municipal Systems Act, 2000 and that such failed and the reason(s) for the failure?","Select",null,"quarterly collection of property rates and services charges",27,null,null,null,null,{"$f":"IF(H56=\"not yet the end of a quarter\",\"N/A\",IF(H56=\"6.7.1 = Yes\",\"N/A\",IF(H56=\"Yes\",\"Yes\",IF(H56=\"No\",\"No\",IF(H56=\"N/A\",\"N/A\",IF(H56=\"Does not have function \",\"N/A\",\"\"))))))","v":""},false]
[null,null,23,"6.7.3",null,"- The municipality has progressively installed smart pre-paid meters in the municipality supplied areas to improve its collection and only then, on an individual case-by-case basis, considered writing off the debt of its customers, within its normal credit control process?",null,"Select",null,"quarterly collection of property rates and services charges",28,null,null,null,null,"",false]
[null,null,24,"6.7.4",null,"- Has the municipality adopted a policy to install any new electricity connection in the demarcated area with effect the 2023/24 MTREF with a smart pre-paid meter?",null,"Select",null,"quarterly collection of property rates and services charges",29,null,null,null,null,"",false]
[null,null,25,"6.7.5",null,"- Has the municipality’s 2023/24, 2024/25 and 2025/26 tabled and adopted capital budgets and MFMA section 71 statements reflected the approach set-out in 6.7.3 and 6.7.4?",null,"Select",null,"quarterly collection of property rates and services charges",null,null,null,null,null,""]
[null,null,null,6.8,"Municipality's Completeness of the revenue base – ",null,null,null,null,null,null,null,null,null,null,""]
[null,null,26,"6.8.1",null,"- Has the municipality demonstrated through the National Treasury property rates reconciliation tool that the municipality’s billing system perfectly aligns to its Council approved General Valuation Roll (GVR) and/ or any subsequent supplementary GVR compiled by the registered municipal valuer?",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,""]
[null,null,27,"6.8.1",null,"- If the response in 6.8.1 is \"No\", has the municipality demonstrated the steps taken to correct the variances identified?\nNote - monthly progress against the action plan to address variances to be included as part of the municipality's debt relief compliance reporting in the MFMA s.71 statement",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,""]
[null,null,28,"6.8.2",null,"- For the latest ending Quarter -Has the municipality submitted its completed billing system, GVR and/or interim GVR reconciliations required in terms of paragraph 6.8.1 to the National Treasury quarterly (refer MFMA Circulars no. 93, 98, 107 and 108) to the upload portal on https://lguploadportal.treasury.gov.za?",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,""]
[null,null,null,6.9,"Monitor and report on implementation – ",null,null,null,null,null,null,null,null,null,null,""]
[null,null,29,"6.9.1",null,"- MFMA section 71 reporting – has the municipal council and senior management team instituted processes to monitor and enforce accountability for the implementation of the municipality’s funded budget and Budget Funding Plan where relevant?",null,"Select",null,"Monitoring ",null,null,null,null,null,""]
[null,null,30,"6.9.2",null,"- If progress is slow in terms of paragraph 6.9.1, is the active intervention evident from the narratives supporting the municipality’s monthly MFMA section 71 reporting and recorded on the financial system as per the mSCOA data string?\nNote - condition 6.9.2 has a typing error and must refer to 6.9.1.",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,{"$f":"IF(H66=\"6.9.1 = Yes\",\"N/A\",IF(H66=\"Yes\",\"Yes\",IF(H66=\"No\",\"No\",IF(H66=\"N/A\",\"N/A\",IF(H66=\"Does not have function \",\"N/A\",\"\")))))","v":""}]
[null,null,31,"6.9.3",null,"- Municipalities with financial recovery plans (FRP) – if the municipality has a FRP as envisaged in the prevailing local government legislative framework, is the municipality reporting monthly its progress in implementing its FRP to the Provincial Executive?",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,{"$f":"IF(H67=\"No FRP\",\"N/A\",IF(H67=\"Yes\",\"Yes\",IF(H67=\"No\",\"No\",IF(H67=\"N/A\",\"N/A\",IF(H67=\"Does not have function \",\"N/A\",\"\")))))","v":""}]
[null,null,32,"6.9.4",null,"- If the municipality has an FRP, with effect from 01 April 2023, parallel to submitting its monthly FRP progress report to the Provincial Executive, has the municipality also submitted the FRP progress report to the National Treasury: Municipal Financial Recovery Service (MFRS) timeously via the GoMuni Upload Portal https://lguploadportal.treasury.gov.za?",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,{"$f":"IF(H68=\"No FRP\",\"N/A\",IF(H68=\"Yes\",\"Yes\",IF(H68=\"No\",\"No\",IF(H68=\"N/A\",\"N/A\",IF(H68=\"Does not have function \",\"N/A\",\"\")))))","v":""}]
[null,null,null,null,null,"Note - a municipality with a FRP may only benefit from the Municipal Debt Support programme if the FRP progress report was submitted to both the Provincial Executive and MFRS.",null,null,null,"Maximization of Revenue Base"]
[null,null,null,"6.10",null,"Provincial Treasury Note - Provincial Treasury certification of municipal compliance – in terms of section 5 and 74 of the MFMA, with effect from 01 April 2023, a delegated municipality may not benefit from Municipal Debt Relief, unless:",null,null,null,"Maximization of Revenue Base"]
[null,null,33,"6.10.1",null,"- has the relevant Provincial Treasury (delegated) / National Treasury (non-delegated) monthly monitored the municipality’s compliance in terms of these conditions?",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,{"$f":"IF(H71=\"Yes\",\"Yes\",IF(H71=\"No\",\"No\",IF(H71=\"N/A\",\"N/A\",IF(H71=\"Does not have function \",\"N/A\",\"\"))))","v":""}]
[null,null,34,"6.10.2",null,"- has the Head of the relevant Provincial Treasury (delegated) monthly certified the municipality’s compliance to these conditions, to the National Treasury’s satisfaction as envisaged in the conditions for provincial treasuries (refer paragraph 4.1.1 to 4.1.5 of MFMA Circular no. 124) and timeously uploaded the compliance certificate via the GoMuni Upload Portal https://lguploadportal.treasury.gov.za?\nNote - in the case of a non-delegated municipality the National Treasury to issue the compliance certificate.",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,""]
[null,null,35,"6.10.3",null,"- has the Provincial Treasury failed to rectify any provincial treasury non-compliance with any of the conditions for provincial treasuries (refer paragraph 4.1.1 to 4.1.6 of MFMA Circular no. 124) within one month of the non-compliance occurring?",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,{"$f":"IF(H73=\"Yes\",\"No\",IF(H73=\"No\",\"Yes\",IF(H73=\"N/A\",\"N/A\",IF(H73=\"Does not have function \",\"N/A\",\"\"))))","v":""}]
[null,null,null,null,null,"Note - if the PT failed to address its failure such non-compliance will be considered as non-compliance by the municipality in terms of paragraph 6.1.1.",null,null,null,"Maximization of Revenue Base"]
[null,null,36,6.11,"Limitation on municipality borrowing powers - has the municipality borrowed since its initial or any subsequent benefit in terms of this municipal debt support programme?\n",null,null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,{"$f":"IF(H75=\"Yes\",\"No\",IF(H75=\"No\",\"Yes\",IF(H75=\"N/A\",\"N/A\",IF(H75=\"Does not have function \",\"N/A\",\"\"))))","v":""}]
[null,null,null,null,null,"Note - there is a prohibition on municipal borrowing for three consecutive municipal financial years from the date of the municipality's initial or any subsequent benefit in terms of this municipal debt support programme. NT confirms that MFMA Circular No. 124: condition 6.11 (Limitation on municipality borrowing powers) will only be enforced in relation to new long term loans (entered into after the effective date of debt relief approval) as envisaged in MFMA section 46.  Short term borrowing, including making use of an overdraft for in-year bridging purposes are not considered within the ambit of this condition.",null,null,null,"Maximization of Revenue Base"]
[null,null,null,6.12,"For the duration of the Municipal Debt Relief (to ensure proper management of resources):",null,null,null,null,"Maximization of Revenue Base"]
[null,null,37,"6.12.1",null,"- has the municipality apportioned and ring-fenced in a sub-account to its primary bank account – (a) all electricity, water and sanitation revenue the municipality collects in any month; and (b) the component of the Local Government Equitable Share (LGES) the municipality earmarked to provide free basic electricity, water and sanitation?",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,{"$f":"IF(H78=\"Yes\",\"Yes\",IF(H78=\"No\",\"No\",IF(H78=\"N/A\",\"N/A\",IF(H78=\"Does not have function \",\"N/A\",\"\"))))","v":""}]
[null,null,38,"6.12.2",null,"- has the municipality during the month first applied the revenue in the sub-account (required per paragraph 6.12.1) to pay its current Eskom account and then secondly its bulk water current account before it applied the revenue in the sub-account for any other purpose?",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,""]
[null,null,null,null,null,"Note: Only if relevant in the specific circumstances, will a request be made to the Minister of Finance upon the municipality's request to exempt the municipality from MFMA s.8(3).",null,null,null,"Maximization of Revenue Base"]
[null,null,39,null,"Supporting evidence:  Has the municipality submitted a copy of the monthly bank statement of its ring-fenced bank account to the National Treasury and provincial treasury aligning to its MFMA s.71 statement collected revenue.",null,null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,""]
[null,null,40,6.13,"Accounting Treatment - has the municipality fully accounted for and correctly reported on the write-off of its Eskom arrear debt (debt existing as on 31 March 2023) as per any written instruction of the National Treasury: Office of the Accountant General issued for Municipal Debt Relief to date?\nNote - to include accounting for any related benefit (e.g. interest suppression, etc.) and alignment with mSCOA.",null,null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,""]
[null,null,41,6.14,"'NERSA License - has the municipality during the month failed to comply with any condition of the Municipal Debt Relief?",null,null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,{"$f":"IF(H83=\"Yes\",\"No\",IF(H83=\"No\",\"Yes\",IF(H83=\"N/A\",\"N/A\",IF(H83=\"Does not have function \",\"N/A\",\"\"))))","v":""}]
[null,null,null,null,"Note: By applying for Municipal Debt Relief as set-out in paragraph 3. of MFMA Circular no. 124, the council of a municipality that during the duration of the Municipal Debt Relief programme fails to comply with any condition of the Relief, agrees to apply to NERSA to revoke the municipality’s license in terms of section 17 of the Electricity Regulation Act, 2006 (Act no. 4 of 2006). Any such application must be preceded by the relevant processes for appointing an external mechanism as envisaged in Chapter 8 of the Municipal Systems Act, 2000, including the necessary service delivery agreement aligning with the Municipal Systems Act, 2000 and Electricity Regulation Act, 2006.  In terms of the conditions of government’s wider support to Eskom, Eskom will once again have to enforce its credit control and debt collection policies also in relation to the municipality’s arrears that are the subject of municipal debt relief, etc.",null,null,null,null,"Maximization of Revenue Base"]
[]
[null,null,"PT: HOD/ NT / MM  Name:"]
[]
[null,null,"Signature of HOD/ NT/ MM:"]
[]
[null,null,"Date:"]
[null,null,null,"**Note – if the official is signing on behalf of the Head of the Provincial Treasury (HOD) / Municipal Manager, the written procuration of the HOD / MM must be attached as an Annexure to this Certificate of Compliance."]
[null,null,null,"**Note – The Signed Certificate to be uploaded on Gomuni must not include comments column - comments need to be incoporated into the related PT  report"]

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[null,null,null,null,null,null,null,"Select",null,null,"Click on (+) Sign for Adding Comments /Notes) and (-) Sign to close Notes/Comments",null,null,null,"Search"]
[null,null,"Annexure A2 - Monthly",null,null,null,null,null," Notes/Comments"]
[null,null,null,null,null,"National Treasury"]
[null,null,null,null,null,"National Treasury"]
[null,null,null,null,null,"Municipal Debt Relief"]
[null,null,null,null,null,"MFMA Circular No. 124"]
[null,null,null,null,null,"Municipal Finance Management Act No. 56 of 2003"]
[]
["BUF"]
[]
[]
[null,null,"Certificate of Compliance: Municipal Debt Relief Conditions for Application "]
[null,null,"Period"]
[null,null,"National Financial Year "]
[null,null,"Demarcation Code of Municipality being assessed"]
[null,null,"District",null,null,null,{"$f":"_xlfn.IFNA(VLOOKUP(O1,Dd!H:N,6,FALSE),\"Complete demarcation Code above\")","v":"Complete the search boxes above"}]
[null,null,"Demarcation Description",null,null,null,{"$f":"_xlfn.IFNA(VLOOKUP(O1,Dd!H:N,5,FALSE),\"Complete demarcation Code above\")","v":"Complete the search boxes above"}]
[]
[null,null,"I, name and surname of HOD         , hereby certify that the provincial treasury monitored the compliance against the conditions of Municipal Debt Relief as set-out in MFMA Circular No. 124 and that the Provincial Treasury is satisfied and certifies that the said municipality fully complies with the conditions as set-out in the table below:"]
[]
[]
[]
[null,null,"Municipal Debt Relief Conditions (Monthly reporting)                 ",null,null,null,null,"Choose from drop down list",null,null,null,null,null,null,null,null,{"$f":"COUNTIF(Q24:Q66,TRUE)","v":7},{"$f":"IF(Q23=0,\"Completed\",IF(Q23=29,\"Not completed\",IF(AND(Q23>0,Q23<29),\"Partially completed\")))","v":"Partially completed"}]
[]
[null,null,"Condition","6,3 + \n6,12","Maintaining the Eskom and bulk water current account –          \n(current account for the purpose of this exercise means the account for a single month’s consumption):",null,null,null,null,null,1,null,null,null,null,{"$f":"IF(H25=\"Yes\",\"Yes\",IF(H25=\"No\",\"No\",IF(H25=\"N/A\",\"N/A\",IF(H25=\"Does not have function \",\"N/A\",\"\"))))","v":""},{"$f":"ISBLANK(H25)","v":true}]
[null,null,1,"6.12.2",null,"- Has the municipality paid its bulk water current account within 30 days of receiving \n   the relevant invoice (this applies to all municipalities, including metros)? \n   Note - refer condition 6.12.2",null,"Select",null,"Eskom And Bulk water current account",2,null,null,null,null,{"$f":"IF(H26=\"Yes\",\"Yes\",IF(H26=\"No\",\"No\",IF(H26=\"N/A\",\"N/A\",IF(H26=\"Does not have function \",\"N/A\",\"\"))))","v":""},false]
[null,null,2,"6.12.2",null,"- Has the municipality submitted the  supporting evidence of the bulk water current account payment to the National Treasury, the Water Board and/ or Water Trading Entity within 1 day of making any such payment (in PDF format) via the GoMuni Upload Portal https://lguploadportal.treasury.gov.za?",null,"Select",null,"Eskom And Bulk water current account",3,null,null,null,null,"",false]
[null,null,3,"6.12.2",null,"- Does the amount of the bulk water current account payment as per the proof of payment reconcile to the amount recorded on the financial system as per the mSCOA data string and the section 41(2) MFMA statement of the Water Board and/ or Water Trading Entity?",null,"Select",null,"Eskom And Bulk water current account",4,null,null,null,null,"",false]
[null,null,4,"6.3.1",null,"- Has the municipality paid its Eskom bulk current account within 30 days of receiving the relevant invoice (this applies to all municipalities, including metros)?\nNote - current account in terms of municipal debt relief approval means the total Eskom charges for the billing period plus VAT plus any component that may be due in terms of a payment arrangement of \"New arrears\" (March 2023 and / or subsequent current account(s) up to the date of NT approval of the application.",null,"Select",null,"Eskom And Bulk water current account",5,null,null,null,null,"",false]
[null,null,5,"6.3.2 6.3.3",null,"- Has the municipality submitted the supporting evidence of the bulk Eskom current account payment to the National Treasury and Eskom within 1 day of making any such payment (in PDF format) via the GoMuni Upload Portal https://lguploadportal.treasury.gov.za? ",null,"Select",null,"Eskom And Bulk water current account",6,null,null,null,null,{"$f":"IF(H30=\"Yes\",\"Yes\",IF(H30=\"Not\",\"No\",IF(H30=\"N/A\",\"N/A\",IF(H30=\"Not stated in application\",\"No\",\"\"))))","v":""},false]
[null,null,6,"6.3.4",null,"- Does the amount as per the proof of payment reconcile to the amount recorded on the financial system as per the mSCOA data string and the section 41(2) MFMA statement of Eskom?",null,"Select",null,"Eskom And Bulk water current account",7,null,null,null,null,"",false]
[null,null,null,6.4,"Compliance with a funded MTREF –                    (choose from drop down list the MTREF assessed)",null,null,null,null,null,null,null,null,null,null,""]
[null,null,7,"6.4.1",null,"- Is the municipality's MTREF funded and aligning to the National Treasury’s Budget Funding Guidelines - \n   http://mfma.treasury.gov.za/Guidelines/Pages/Funding.aspx?",null,"Select",null,"Compliance with a funded MTREF",8,null,null,null,null,"",false]
[null,null,8,"6.4.1",null,"- Has the municipality budgeted for any operating surplus on the A1 Schedule (Table A4 – Budgeted Financial Performance) of the Municipal Budget- and Reporting Regulations?",null,"Select",null,"Compliance with a funded MTREF",9,null,null,null,null,"",false]
[null,null,9,"6.4.1",null,"- Has the municipality made adequate provision for debt impairment (considering the actual collection of revenue and property rates during the 12 months immediately preceding the tabling of the budget) on the A1 Schedule (Table A4 - Budgeted Financial Performance) of the Municipal Budget-and Reporting Regulations?",null,"Select",null,"Compliance with a funded MTREF",10,null,null,null,null,"",false]
[null,null,null,null,null,"Note - For example, if the municipality during the preceding 12 months only managed to collect 60 per cent of its revenue (also property rates), the provision for debt impairment aligning with the historic collection trend should align to 40 per cent of the 2023/24 MTREF revenue projections (also propert rates). If the municipality merely used the debt impairment to 'balance' the budget and there is no real alignment between the provision for such with the actual collection of revenue, the Provincial Treasury must respond to this item as: \"No\".",null,null,null,null,null,null,null,null,null,""]
[null,null,10,"6.4.1",null,"- Has the municipality made adequate provision for depreciation and asset impairment (considering its asset register and physical state of assets) on the A1 Schedule) Table A4 - Budgeted Financial Performance) of the Municipal Budget-and Reporting Regulations? \n",null,"Select",null,"Compliance with a funded MTREF",11,null,null,null,null,"",false]
[null,null,null,null,null,"Note - If the municipality merely used the depreciation and asset impairment to 'balance' the budget and there is no real alignment between the provision for such with the state of assets/asset register, the Provincial Treasury must respond to this item as: \"No\".",null,null,null,null,12,null,null,null,null,""]
[null,null,11,"6.4.2",null,"- If the municipality’s MTREF is not funded, has it tabled and adopted a credible Budget Funding Plan as part of the MTREF budget (refer item 9.3 of MFMA Budget Circular no. 122, 09 December 2022)?",null,"Select",null,"Credible Funding Plan",null,null,null,null,null,{"$f":"IF(H39=\"There is an FRP\",\"N/A\",IF(H39=\"N/A - the MTREF is funded\",\"N/A\",IF(H39=\"Yes\",\"Yes\",IF(H39=\"No\",\"No\",IF(H39=\"N/A\",\"N/A\",IF(H39=\"Does not have function \",\"N/A\",\"\"))))))","v":""},false]
[null,null,null,null,null,"Note - if the municipality has an FRP, a separate budget funding plan is not necesary. However, the PT / NT must assesses whether the existing FRP incorporates / will give effect to a funded MTREF. If not, the FRP requires strenghtening.",null,null,null,null,13,null,null,null,null,"",true]
[null,null,12,"6.4.2",null,"- If the municipality’s MTREF is not funded and it has an FRP per the legislative framework, does the existing FRP incorporate a credible Budget Funding Plan (will the FRP give effect to a funded MTREF over the period of the FRP) - aligning with the principles of a budget funding plan as envisaged in item 9.3 of MFMA Budget Circular no. 122, 09 December 2022)?\nNote - only if the municipality does not have an FRP may \"N/A\" be selected from the dropdown list.",null,"Select",null,"FRP",14,null,null,null,null,"",false]
[null,null,13,"6.4.2",null,"- Does the municipality's annual and monthly cashflow projections included on the A1 Schedule (Table A7 -  Budgeted Cash Flows and Supporting Table SA 30 – Budgeted Monthly Cash Flows) of the Municipal Budget and Reporting Regulations aligns with and gives effect to the municipality’s Budget Funding Plan strategy (or the FRP strategy) and related seasonal trends (For example higher winter Eskom tariffs, lower January collection rates, etc.?)",null,"Select",null,"FRP/Funding Plans",15,null,null,null,null,"",false]
[null,null,14,6.5,"Cost reflective tariffs – (excluding metros) has the municipality included its completed tariff tool (refer MFMA Circular no. 98 and item 5.2 of MFMA Budget Circular no. 122) as part of the municipality’s annual tabled and adopted MTREF submissions with effect the tabling of the 2023/24 MTREF?\n",null,null,"Select",null,"Cost Reflective Tariffs",null,null,null,null,null,{"$f":"IF(H43=\"N/A - metro\",\"N/A\",IF(H43=\"Yes\",\"Yes\",IF(H43=\"No\",\"No\",IF(H43=\"N/A\",\"N/A\",IF(H43=\"Does not have function \",\"N/A\",\"\")))))","v":""},false]
[null,null,null,6.6,"Electricity and water as collection tools – has the municipality, with effect from the tabling of the 2023/24 MTREF, demonstrated, through its by-laws and budget related policies that:",null,null,null,null,null,16,null,null,null,null,"",true]
[null,null,15,"6.6.1",null,"- the municipality issues a consolidated monthly bill to all consumers/property owners  in terms of which all partial payments received are allocated in the following order of priority: firstly, to property rates, thereafter to water, wastewater, refuse removal and lastly to electricity?",null,"Select",null,"Electricity and water as collection tools",17,null,null,null,null,"",false]
[null,null,16,"6.6.2",null,"- the municipality disconnects electricity services and/or block the purchasing of pre-paid electricity of any defaulting consumer/property owner unless the defaulter already registered as an indigent consumer with the municipality?",null,"Select",null,"Electricity and water as collection tools",18,null,null,null,null,"",false]
[null,null,17,"6.6.3",null,"- the municipality is restricting and/or interrupting the supply of water of any defaulting consumer/ property owner unless the defaulter already registered as an indigent consumer with the municipality? Note: In terms of this condition the municipality must undertake such restriction/ interruption of water together with the municipal engineer(s) to ensure a minimum supply of waste water.",null,"Select",null,"Electricity and water as collection tools",19,null,null,null,null,"",false]
[null,null,18,"6.6.4",null,"- If the defaulting consumer/property owner is registered as an indigent consumer with the municipality, is the monthly supply of electricity and water to that consumer/property owner physically restricted to the monthly national basic free electricity- and water limits of 50 Kilowatt electricity and 6 Kilolitres water, respectively?\nNote – the municipality’s monthly MFMA s.71 statement must include as part of the narratives the Indigent Information in the required NT format.",null,"Select",null,"Electricity and water as collection tools",null,null,null,null,null,""]
[null,null,null,"6.6","Supporting evidence: The National Treasury and/ or provincial treasury’s related budget assessment confirms the municipality’s relevant MTREF’s related budget policies and by-laws demonstrate compliance with paragraph 6.6.",null,null,null,null,null,21,null,null,null,null,"",true]
[null,null,null,6.7,"Maintain a minimum average quarterly collection of property rates and services charges – ",null,null,null,null,null,22,null,null,null,null,"",true]
[null,null,19,"6.7.1",null,"- Has the municipality achieved a minimum of 80 per cent average quarterly collection of property rates and service charges with effect from 01 April 2023 and 85 per cent average quarterly collection with effect from 01 April 2024 during any quarter - demonstrated in the MFMA s.71 monthly and quarterly statement(s) and mSCOA data strings uploaded via the GoMuni Upload Portal?                                                                                                \n",null,"Select",null,"quarterly collection of property rates and services charges",null,null,null,null,null,{"$f":"IF(H51=\"Not yet end of quarter\",\"N/A\",IF(H51=\"Yes\",\"Yes\",IF(H51=\"No\",\"No\",IF(H51=\"N/A\",\"N/A\",IF(H51=\"Does not have function \",\"N/A\",\"\")))))","v":""}]
[null,null,null,null,null,"Note - although the norm and standard for collection (MFMA Circular No. 71) is a 95 per cent threshold, municipalities under the debt relief support will be exempted for the first two years from adhering to this norm.",null,null,null,null,23,null,null,null,null,"",true]
[null,null,null,"6.7.2",null,"- If the response in 6.7.1 is \"No\" and the municipality is unable to achieve the minimum \n  average quarterly collection as per paragraph 6.7.1, has the municipality demonstrated \n  to the satisfaction of National Treasury the following :",null,null,null,null,24,null,null,null,null,"",true]
[null,null,20,"6.7.2.1",null,null,"* the underperformance directly relates to Eskom supplied areas where the municipality does not have electricity as a collection tool and that the average quarterly collection of the municipality (excluding Eskom supplied areas) equals the required quarterly average collection set-out in paragraph 6.7.1;","Select",null,"quarterly collection of property rates and services charges",25,null,null,null,null,{"$f":"IF(H54=\"not yet the end of a quarter\",\"N/A\",IF(H54=\"6.7.1 = Yes\",\"N/A\",IF(H54=\"Yes\",\"Yes\",IF(H54=\"No\",\"No\",IF(H54=\"N/A\",\"N/A\",IF(H54=\"Does not have function \",\"N/A\",\"\"))))))","v":""},{"$f":"ISBLANK(H54)","v":false}]
[null,null,21,"6.7.2.2",null,null,"* the municipality for technical engineering reasons is unable to physically restrict and/or limit the supply of water in the Eskom supplied area(s)?","Select",null,"quarterly collection of property rates and services charges",26,null,null,null,null,{"$f":"IF(H55=\"not yet the end of a quarter\",\"N/A\",IF(H55=\"6.7.1 = Yes\",\"N/A\",IF(H55=\"Yes\",\"Yes\",IF(H55=\"No\",\"No\",IF(H55=\"N/A\",\"N/A\",IF(H55=\"Does not have function \",\"N/A\",\"\"))))))","v":""},{"$f":"ISBLANK(H55)","v":false}]
[null,null,22,"6.7.2.3",null,null,"* the municipality before 01 February 2024 attempted to enter into a service delivery agreement with Eskom for purposes of municipal revenue collection in the Eskom supplied area(s) as envisaged in sections 76 to 78 of the Municipal Systems Act, 2000 and that such failed and the reason(s) for the failure?","Select",null,"quarterly collection of property rates and services charges",27,null,null,null,null,{"$f":"IF(H56=\"not yet the end of a quarter\",\"N/A\",IF(H56=\"6.7.1 = Yes\",\"N/A\",IF(H56=\"Yes\",\"Yes\",IF(H56=\"No\",\"No\",IF(H56=\"N/A\",\"N/A\",IF(H56=\"Does not have function \",\"N/A\",\"\"))))))","v":""},false]
[null,null,23,"6.7.3",null,"- The municipality has progressively installed smart pre-paid meters in the municipality supplied areas to improve its collection and only then, on an individual case-by-case basis, considered writing off the debt of its customers, within its normal credit control process?",null,"Select",null,"quarterly collection of property rates and services charges",28,null,null,null,null,"",false]
[null,null,24,"6.7.4",null,"- Has the municipality adopted a policy to install any new electricity connection in the demarcated area with effect the 2023/24 MTREF with a smart pre-paid meter?",null,"Select",null,"quarterly collection of property rates and services charges",29,null,null,null,null,"",false]
[null,null,25,"6.7.5",null,"- Has the municipality’s 2023/24, 2024/25 and 2025/26 tabled and adopted capital budgets and MFMA section 71 statements reflected the approach set-out in 6.7.3 and 6.7.4?",null,"Select",null,"quarterly collection of property rates and services charges",null,null,null,null,null,""]
[null,null,null,6.8,"Municipality's Completeness of the revenue base – ",null,null,null,null,null,null,null,null,null,null,""]
[null,null,26,"6.8.1",null,"- Has the municipality demonstrated through the National Treasury property rates reconciliation tool that the municipality’s billing system perfectly aligns to its Council approved General Valuation Roll (GVR) and/ or any subsequent supplementary GVR compiled by the registered municipal valuer?",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,""]
[null,null,27,"6.8.1",null,"- If the response in 6.8.1 is \"No\", has the municipality demonstrated the steps taken to correct the variances identified?\nNote - monthly progress against the action plan to address variances to be included as part of the municipality's debt relief compliance reporting in the MFMA s.71 statement",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,""]
[null,null,28,"6.8.2",null,"- For the latest ending Quarter -Has the municipality submitted its completed billing system, GVR and/or interim GVR reconciliations required in terms of paragraph 6.8.1 to the National Treasury quarterly (refer MFMA Circulars no. 93, 98, 107 and 108) to the upload portal on https://lguploadportal.treasury.gov.za?",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,""]
[null,null,null,6.9,"Monitor and report on implementation – ",null,null,null,null,null,null,null,null,null,null,""]
[null,null,29,"6.9.1",null,"- MFMA section 71 reporting – has the municipal council and senior management team instituted processes to monitor and enforce accountability for the implementation of the municipality’s funded budget and Budget Funding Plan where relevant?",null,"Select",null,"Monitoring ",null,null,null,null,null,""]
[null,null,30,"6.9.2",null,"- If progress is slow in terms of paragraph 6.9.1, is the active intervention evident from the narratives supporting the municipality’s monthly MFMA section 71 reporting and recorded on the financial system as per the mSCOA data string?\nNote - condition 6.9.2 has a typing error and must refer to 6.9.1.",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,{"$f":"IF(H66=\"6.9.1 = Yes\",\"N/A\",IF(H66=\"Yes\",\"Yes\",IF(H66=\"No\",\"No\",IF(H66=\"N/A\",\"N/A\",IF(H66=\"Does not have function \",\"N/A\",\"\")))))","v":""}]
[null,null,31,"6.9.3",null,"- Municipalities with financial recovery plans (FRP) – if the municipality has a FRP as envisaged in the prevailing local government legislative framework, is the municipality reporting monthly its progress in implementing its FRP to the Provincial Executive?",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,{"$f":"IF(H67=\"No FRP\",\"N/A\",IF(H67=\"Yes\",\"Yes\",IF(H67=\"No\",\"No\",IF(H67=\"N/A\",\"N/A\",IF(H67=\"Does not have function \",\"N/A\",\"\")))))","v":""}]
[null,null,32,"6.9.4",null,"- If the municipality has an FRP, with effect from 01 April 2023, parallel to submitting its monthly FRP progress report to the Provincial Executive, has the municipality also submitted the FRP progress report to the National Treasury: Municipal Financial Recovery Service (MFRS) timeously via the GoMuni Upload Portal https://lguploadportal.treasury.gov.za?",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,{"$f":"IF(H68=\"No FRP\",\"N/A\",IF(H68=\"Yes\",\"Yes\",IF(H68=\"No\",\"No\",IF(H68=\"N/A\",\"N/A\",IF(H68=\"Does not have function \",\"N/A\",\"\")))))","v":""}]
[null,null,null,null,null,"Note - a municipality with a FRP may only benefit from the Municipal Debt Support programme if the FRP progress report was submitted to both the Provincial Executive and MFRS.",null,null,null,"Maximization of Revenue Base"]
[null,null,null,"6.10",null,"Provincial Treasury Note - Provincial Treasury certification of municipal compliance – in terms of section 5 and 74 of the MFMA, with effect from 01 April 2023, a delegated municipality may not benefit from Municipal Debt Relief, unless:",null,null,null,"Maximization of Revenue Base"]
[null,null,33,"6.10.1",null,"- has the relevant Provincial Treasury (delegated) / National Treasury (non-delegated) monthly monitored the municipality’s compliance in terms of these conditions?",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,{"$f":"IF(H71=\"Yes\",\"Yes\",IF(H71=\"No\",\"No\",IF(H71=\"N/A\",\"N/A\",IF(H71=\"Does not have function \",\"N/A\",\"\"))))","v":""}]
[null,null,34,"6.10.2",null,"- has the Head of the relevant Provincial Treasury (delegated) monthly certified the municipality’s compliance to these conditions, to the National Treasury’s satisfaction as envisaged in the conditions for provincial treasuries (refer paragraph 4.1.1 to 4.1.5 of MFMA Circular no. 124) and timeously uploaded the compliance certificate via the GoMuni Upload Portal https://lguploadportal.treasury.gov.za?\nNote - in the case of a non-delegated municipality the National Treasury to issue the compliance certificate.",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,""]
[null,null,35,"6.10.3",null,"- has the Provincial Treasury failed to rectify any provincial treasury non-compliance with any of the conditions for provincial treasuries (refer paragraph 4.1.1 to 4.1.6 of MFMA Circular no. 124) within one month of the non-compliance occurring?",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,{"$f":"IF(H73=\"Yes\",\"No\",IF(H73=\"No\",\"Yes\",IF(H73=\"N/A\",\"N/A\",IF(H73=\"Does not have function \",\"N/A\",\"\"))))","v":""}]
[null,null,null,null,null,"Note - if the PT failed to address its failure such non-compliance will be considered as non-compliance by the municipality in terms of paragraph 6.1.1.",null,null,null,"Maximization of Revenue Base"]
[null,null,36,6.11,"Limitation on municipality borrowing powers - has the municipality borrowed since its initial or any subsequent benefit in terms of this municipal debt support programme?\n",null,null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,{"$f":"IF(H75=\"Yes\",\"No\",IF(H75=\"No\",\"Yes\",IF(H75=\"N/A\",\"N/A\",IF(H75=\"Does not have function \",\"N/A\",\"\"))))","v":""}]
[null,null,null,null,null,"Note - there is a prohibition on municipal borrowing for three consecutive municipal financial years from the date of the municipality's initial or any subsequent benefit in terms of this municipal debt support programme. NT confirms that MFMA Circular No. 124: condition 6.11 (Limitation on municipality borrowing powers) will only be enforced in relation to new long term loans (entered into after the effective date of debt relief approval) as envisaged in MFMA section 46.  Short term borrowing, including making use of an overdraft for in-year bridging purposes are not considered within the ambit of this condition.",null,null,null,"Maximization of Revenue Base"]
[null,null,null,6.12,"For the duration of the Municipal Debt Relief (to ensure proper management of resources):",null,null,null,null,"Maximization of Revenue Base"]
[null,null,37,"6.12.1",null,"- has the municipality apportioned and ring-fenced in a sub-account to its primary bank account – (a) all electricity, water and sanitation revenue the municipality collects in any month; and (b) the component of the Local Government Equitable Share (LGES) the municipality earmarked to provide free basic electricity, water and sanitation?",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,{"$f":"IF(H78=\"Yes\",\"Yes\",IF(H78=\"No\",\"No\",IF(H78=\"N/A\",\"N/A\",IF(H78=\"Does not have function \",\"N/A\",\"\"))))","v":""}]
[null,null,38,"6.12.2",null,"- has the municipality during the month first applied the revenue in the sub-account (required per paragraph 6.12.1) to pay its current Eskom account and then secondly its bulk water current account before it applied the revenue in the sub-account for any other purpose?",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,""]
[null,null,null,null,null,"Note: Only if relevant in the specific circumstances, will a request be made to the Minister of Finance upon the municipality's request to exempt the municipality from MFMA s.8(3).",null,null,null,"Maximization of Revenue Base"]
[null,null,39,null,"Supporting evidence:  Has the municipality submitted a copy of the monthly bank statement of its ring-fenced bank account to the National Treasury and provincial treasury aligning to its MFMA s.71 statement collected revenue.",null,null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,""]
[null,null,40,6.13,"Accounting Treatment - has the municipality fully accounted for and correctly reported on the write-off of its Eskom arrear debt (debt existing as on 31 March 2023) as per any written instruction of the National Treasury: Office of the Accountant General issued for Municipal Debt Relief to date?\nNote - to include accounting for any related benefit (e.g. interest suppression, etc.) and alignment with mSCOA.",null,null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,""]
[null,null,41,6.14,"'NERSA License - has the municipality during the month failed to comply with any condition of the Municipal Debt Relief?",null,null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,{"$f":"IF(H83=\"Yes\",\"No\",IF(H83=\"No\",\"Yes\",IF(H83=\"N/A\",\"N/A\",IF(H83=\"Does not have function \",\"N/A\",\"\"))))","v":""}]
[null,null,null,null,"Note: By applying for Municipal Debt Relief as set-out in paragraph 3. of MFMA Circular no. 124, the council of a municipality that during the duration of the Municipal Debt Relief programme fails to comply with any condition of the Relief, agrees to apply to NERSA to revoke the municipality’s license in terms of section 17 of the Electricity Regulation Act, 2006 (Act no. 4 of 2006). Any such application must be preceded by the relevant processes for appointing an external mechanism as envisaged in Chapter 8 of the Municipal Systems Act, 2000, including the necessary service delivery agreement aligning with the Municipal Systems Act, 2000 and Electricity Regulation Act, 2006.  In terms of the conditions of government’s wider support to Eskom, Eskom will once again have to enforce its credit control and debt collection policies also in relation to the municipality’s arrears that are the subject of municipal debt relief, etc.",null,null,null,null,"Maximization of Revenue Base"]
[]
[null,null,"PT: HOD/ NT / MM  Name:"]
[]
[null,null,"Signature of HOD/ NT/ MM:"]
[]
[null,null,"Date:"]
[null,null,null,"**Note – if the official is signing on behalf of the Head of the Provincial Treasury (HOD) / Municipal Manager, the written procuration of the HOD / MM must be attached as an Annexure to this Certificate of Compliance."]
[null,null,null,"**Note – The Signed Certificate to be uploaded on Gomuni must not include comments column - comments need to be incoporated into the related PT  report"]

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[null,null,null,null,null,null,null,"Select",null,null,"Click on (+) Sign for Adding Comments /Notes) and (-) Sign to close Notes/Comments",null,null,null,"Search"]
[null,null,"Annexure A2 - Monthly",null,null,null,null,null," Notes/Comments"]
[null,null,null,null,null,"National Treasury"]
[null,null,null,null,null,"National Treasury"]
[null,null,null,null,null,"Municipal Debt Relief"]
[null,null,null,null,null,"MFMA Circular No. 124"]
[null,null,null,null,null,"Municipal Finance Management Act No. 56 of 2003"]
[]
["BUF"]
[]
[]
[null,null,"Certificate of Compliance: Municipal Debt Relief Conditions for Application "]
[null,null,"Period"]
[null,null,"National Financial Year "]
[null,null,"Demarcation Code of Municipality being assessed"]
[null,null,"District",null,null,null,{"$f":"_xlfn.IFNA(VLOOKUP(O1,Dd!H:N,6,FALSE),\"Complete demarcation Code above\")","v":"Complete the search boxes above"}]
[null,null,"Demarcation Description",null,null,null,{"$f":"_xlfn.IFNA(VLOOKUP(O1,Dd!H:N,5,FALSE),\"Complete demarcation Code above\")","v":"Complete the search boxes above"}]
[]
[null,null,"I, name and surname of HOD         , hereby certify that the provincial treasury monitored the compliance against the conditions of Municipal Debt Relief as set-out in MFMA Circular No. 124 and that the Provincial Treasury is satisfied and certifies that the said municipality fully complies with the conditions as set-out in the table below:"]
[]
[]
[]
[null,null,"Municipal Debt Relief Conditions (Monthly reporting)                 ",null,null,null,null,"Choose from drop down list",null,null,null,null,null,null,null,null,{"$f":"COUNTIF(Q24:Q66,TRUE)","v":7},{"$f":"IF(Q23=0,\"Completed\",IF(Q23=29,\"Not completed\",IF(AND(Q23>0,Q23<29),\"Partially completed\")))","v":"Partially completed"}]
[]
[null,null,"Condition","6,3 + \n6,12","Maintaining the Eskom and bulk water current account –          \n(current account for the purpose of this exercise means the account for a single month’s consumption):",null,null,null,null,null,1,null,null,null,null,{"$f":"IF(H25=\"Yes\",\"Yes\",IF(H25=\"No\",\"No\",IF(H25=\"N/A\",\"N/A\",IF(H25=\"Does not have function \",\"N/A\",\"\"))))","v":""},{"$f":"ISBLANK(H25)","v":true}]
[null,null,1,"6.12.2",null,"- Has the municipality paid its bulk water current account within 30 days of receiving \n   the relevant invoice (this applies to all municipalities, including metros)? \n   Note - refer condition 6.12.2",null,"Select",null,"Eskom And Bulk water current account",2,null,null,null,null,{"$f":"IF(H26=\"Yes\",\"Yes\",IF(H26=\"No\",\"No\",IF(H26=\"N/A\",\"N/A\",IF(H26=\"Does not have function \",\"N/A\",\"\"))))","v":""},false]
[null,null,2,"6.12.2",null,"- Has the municipality submitted the  supporting evidence of the bulk water current account payment to the National Treasury, the Water Board and/ or Water Trading Entity within 1 day of making any such payment (in PDF format) via the GoMuni Upload Portal https://lguploadportal.treasury.gov.za?",null,"Select",null,"Eskom And Bulk water current account",3,null,null,null,null,"",false]
[null,null,3,"6.12.2",null,"- Does the amount of the bulk water current account payment as per the proof of payment reconcile to the amount recorded on the financial system as per the mSCOA data string and the section 41(2) MFMA statement of the Water Board and/ or Water Trading Entity?",null,"Select",null,"Eskom And Bulk water current account",4,null,null,null,null,"",false]
[null,null,4,"6.3.1",null,"- Has the municipality paid its Eskom bulk current account within 30 days of receiving the relevant invoice (this applies to all municipalities, including metros)?\nNote - current account in terms of municipal debt relief approval means the total Eskom charges for the billing period plus VAT plus any component that may be due in terms of a payment arrangement of \"New arrears\" (March 2023 and / or subsequent current account(s) up to the date of NT approval of the application.",null,"Select",null,"Eskom And Bulk water current account",5,null,null,null,null,"",false]
[null,null,5,"6.3.2 6.3.3",null,"- Has the municipality submitted the supporting evidence of the bulk Eskom current account payment to the National Treasury and Eskom within 1 day of making any such payment (in PDF format) via the GoMuni Upload Portal https://lguploadportal.treasury.gov.za? ",null,"Select",null,"Eskom And Bulk water current account",6,null,null,null,null,{"$f":"IF(H30=\"Yes\",\"Yes\",IF(H30=\"Not\",\"No\",IF(H30=\"N/A\",\"N/A\",IF(H30=\"Not stated in application\",\"No\",\"\"))))","v":""},false]
[null,null,6,"6.3.4",null,"- Does the amount as per the proof of payment reconcile to the amount recorded on the financial system as per the mSCOA data string and the section 41(2) MFMA statement of Eskom?",null,"Select",null,"Eskom And Bulk water current account",7,null,null,null,null,"",false]
[null,null,null,6.4,"Compliance with a funded MTREF –                    (choose from drop down list the MTREF assessed)",null,null,null,null,null,null,null,null,null,null,""]
[null,null,7,"6.4.1",null,"- Is the municipality's MTREF funded and aligning to the National Treasury’s Budget Funding Guidelines - \n   http://mfma.treasury.gov.za/Guidelines/Pages/Funding.aspx?",null,"Select",null,"Compliance with a funded MTREF",8,null,null,null,null,"",false]
[null,null,8,"6.4.1",null,"- Has the municipality budgeted for any operating surplus on the A1 Schedule (Table A4 – Budgeted Financial Performance) of the Municipal Budget- and Reporting Regulations?",null,"Select",null,"Compliance with a funded MTREF",9,null,null,null,null,"",false]
[null,null,9,"6.4.1",null,"- Has the municipality made adequate provision for debt impairment (considering the actual collection of revenue and property rates during the 12 months immediately preceding the tabling of the budget) on the A1 Schedule (Table A4 - Budgeted Financial Performance) of the Municipal Budget-and Reporting Regulations?",null,"Select",null,"Compliance with a funded MTREF",10,null,null,null,null,"",false]
[null,null,null,null,null,"Note - For example, if the municipality during the preceding 12 months only managed to collect 60 per cent of its revenue (also property rates), the provision for debt impairment aligning with the historic collection trend should align to 40 per cent of the 2023/24 MTREF revenue projections (also propert rates). If the municipality merely used the debt impairment to 'balance' the budget and there is no real alignment between the provision for such with the actual collection of revenue, the Provincial Treasury must respond to this item as: \"No\".",null,null,null,null,null,null,null,null,null,""]
[null,null,10,"6.4.1",null,"- Has the municipality made adequate provision for depreciation and asset impairment (considering its asset register and physical state of assets) on the A1 Schedule) Table A4 - Budgeted Financial Performance) of the Municipal Budget-and Reporting Regulations? \n",null,"Select",null,"Compliance with a funded MTREF",11,null,null,null,null,"",false]
[null,null,null,null,null,"Note - If the municipality merely used the depreciation and asset impairment to 'balance' the budget and there is no real alignment between the provision for such with the state of assets/asset register, the Provincial Treasury must respond to this item as: \"No\".",null,null,null,null,12,null,null,null,null,""]
[null,null,11,"6.4.2",null,"- If the municipality’s MTREF is not funded, has it tabled and adopted a credible Budget Funding Plan as part of the MTREF budget (refer item 9.3 of MFMA Budget Circular no. 122, 09 December 2022)?",null,"Select",null,"Credible Funding Plan",null,null,null,null,null,{"$f":"IF(H39=\"There is an FRP\",\"N/A\",IF(H39=\"N/A - the MTREF is funded\",\"N/A\",IF(H39=\"Yes\",\"Yes\",IF(H39=\"No\",\"No\",IF(H39=\"N/A\",\"N/A\",IF(H39=\"Does not have function \",\"N/A\",\"\"))))))","v":""},false]
[null,null,null,null,null,"Note - if the municipality has an FRP, a separate budget funding plan is not necesary. However, the PT / NT must assesses whether the existing FRP incorporates / will give effect to a funded MTREF. If not, the FRP requires strenghtening.",null,null,null,null,13,null,null,null,null,"",true]
[null,null,12,"6.4.2",null,"- If the municipality’s MTREF is not funded and it has an FRP per the legislative framework, does the existing FRP incorporate a credible Budget Funding Plan (will the FRP give effect to a funded MTREF over the period of the FRP) - aligning with the principles of a budget funding plan as envisaged in item 9.3 of MFMA Budget Circular no. 122, 09 December 2022)?\nNote - only if the municipality does not have an FRP may \"N/A\" be selected from the dropdown list.",null,"Select",null,"FRP",14,null,null,null,null,"",false]
[null,null,13,"6.4.2",null,"- Does the municipality's annual and monthly cashflow projections included on the A1 Schedule (Table A7 -  Budgeted Cash Flows and Supporting Table SA 30 – Budgeted Monthly Cash Flows) of the Municipal Budget and Reporting Regulations aligns with and gives effect to the municipality’s Budget Funding Plan strategy (or the FRP strategy) and related seasonal trends (For example higher winter Eskom tariffs, lower January collection rates, etc.?)",null,"Select",null,"FRP/Funding Plans",15,null,null,null,null,"",false]
[null,null,14,6.5,"Cost reflective tariffs – (excluding metros) has the municipality included its completed tariff tool (refer MFMA Circular no. 98 and item 5.2 of MFMA Budget Circular no. 122) as part of the municipality’s annual tabled and adopted MTREF submissions with effect the tabling of the 2023/24 MTREF?\n",null,null,"Select",null,"Cost Reflective Tariffs",null,null,null,null,null,{"$f":"IF(H43=\"N/A - metro\",\"N/A\",IF(H43=\"Yes\",\"Yes\",IF(H43=\"No\",\"No\",IF(H43=\"N/A\",\"N/A\",IF(H43=\"Does not have function \",\"N/A\",\"\")))))","v":""},false]
[null,null,null,6.6,"Electricity and water as collection tools – has the municipality, with effect from the tabling of the 2023/24 MTREF, demonstrated, through its by-laws and budget related policies that:",null,null,null,null,null,16,null,null,null,null,"",true]
[null,null,15,"6.6.1",null,"- the municipality issues a consolidated monthly bill to all consumers/property owners  in terms of which all partial payments received are allocated in the following order of priority: firstly, to property rates, thereafter to water, wastewater, refuse removal and lastly to electricity?",null,"Select",null,"Electricity and water as collection tools",17,null,null,null,null,"",false]
[null,null,16,"6.6.2",null,"- the municipality disconnects electricity services and/or block the purchasing of pre-paid electricity of any defaulting consumer/property owner unless the defaulter already registered as an indigent consumer with the municipality?",null,"Select",null,"Electricity and water as collection tools",18,null,null,null,null,"",false]
[null,null,17,"6.6.3",null,"- the municipality is restricting and/or interrupting the supply of water of any defaulting consumer/ property owner unless the defaulter already registered as an indigent consumer with the municipality? Note: In terms of this condition the municipality must undertake such restriction/ interruption of water together with the municipal engineer(s) to ensure a minimum supply of waste water.",null,"Select",null,"Electricity and water as collection tools",19,null,null,null,null,"",false]
[null,null,18,"6.6.4",null,"- If the defaulting consumer/property owner is registered as an indigent consumer with the municipality, is the monthly supply of electricity and water to that consumer/property owner physically restricted to the monthly national basic free electricity- and water limits of 50 Kilowatt electricity and 6 Kilolitres water, respectively?\nNote – the municipality’s monthly MFMA s.71 statement must include as part of the narratives the Indigent Information in the required NT format.",null,"Select",null,"Electricity and water as collection tools",null,null,null,null,null,""]
[null,null,null,"6.6","Supporting evidence: The National Treasury and/ or provincial treasury’s related budget assessment confirms the municipality’s relevant MTREF’s related budget policies and by-laws demonstrate compliance with paragraph 6.6.",null,null,null,null,null,21,null,null,null,null,"",true]
[null,null,null,6.7,"Maintain a minimum average quarterly collection of property rates and services charges – ",null,null,null,null,null,22,null,null,null,null,"",true]
[null,null,19,"6.7.1",null,"- Has the municipality achieved a minimum of 80 per cent average quarterly collection of property rates and service charges with effect from 01 April 2023 and 85 per cent average quarterly collection with effect from 01 April 2024 during any quarter - demonstrated in the MFMA s.71 monthly and quarterly statement(s) and mSCOA data strings uploaded via the GoMuni Upload Portal?                                                                                                \n",null,"Select",null,"quarterly collection of property rates and services charges",null,null,null,null,null,{"$f":"IF(H51=\"Not yet end of quarter\",\"N/A\",IF(H51=\"Yes\",\"Yes\",IF(H51=\"No\",\"No\",IF(H51=\"N/A\",\"N/A\",IF(H51=\"Does not have function \",\"N/A\",\"\")))))","v":""}]
[null,null,null,null,null,"Note - although the norm and standard for collection (MFMA Circular No. 71) is a 95 per cent threshold, municipalities under the debt relief support will be exempted for the first two years from adhering to this norm.",null,null,null,null,23,null,null,null,null,"",true]
[null,null,null,"6.7.2",null,"- If the response in 6.7.1 is \"No\" and the municipality is unable to achieve the minimum \n  average quarterly collection as per paragraph 6.7.1, has the municipality demonstrated \n  to the satisfaction of National Treasury the following :",null,null,null,null,24,null,null,null,null,"",true]
[null,null,20,"6.7.2.1",null,null,"* the underperformance directly relates to Eskom supplied areas where the municipality does not have electricity as a collection tool and that the average quarterly collection of the municipality (excluding Eskom supplied areas) equals the required quarterly average collection set-out in paragraph 6.7.1;","Select",null,"quarterly collection of property rates and services charges",25,null,null,null,null,{"$f":"IF(H54=\"not yet the end of a quarter\",\"N/A\",IF(H54=\"6.7.1 = Yes\",\"N/A\",IF(H54=\"Yes\",\"Yes\",IF(H54=\"No\",\"No\",IF(H54=\"N/A\",\"N/A\",IF(H54=\"Does not have function \",\"N/A\",\"\"))))))","v":""},{"$f":"ISBLANK(H54)","v":false}]
[null,null,21,"6.7.2.2",null,null,"* the municipality for technical engineering reasons is unable to physically restrict and/or limit the supply of water in the Eskom supplied area(s)?","Select",null,"quarterly collection of property rates and services charges",26,null,null,null,null,{"$f":"IF(H55=\"not yet the end of a quarter\",\"N/A\",IF(H55=\"6.7.1 = Yes\",\"N/A\",IF(H55=\"Yes\",\"Yes\",IF(H55=\"No\",\"No\",IF(H55=\"N/A\",\"N/A\",IF(H55=\"Does not have function \",\"N/A\",\"\"))))))","v":""},{"$f":"ISBLANK(H55)","v":false}]
[null,null,22,"6.7.2.3",null,null,"* the municipality before 01 February 2024 attempted to enter into a service delivery agreement with Eskom for purposes of municipal revenue collection in the Eskom supplied area(s) as envisaged in sections 76 to 78 of the Municipal Systems Act, 2000 and that such failed and the reason(s) for the failure?","Select",null,"quarterly collection of property rates and services charges",27,null,null,null,null,{"$f":"IF(H56=\"not yet the end of a quarter\",\"N/A\",IF(H56=\"6.7.1 = Yes\",\"N/A\",IF(H56=\"Yes\",\"Yes\",IF(H56=\"No\",\"No\",IF(H56=\"N/A\",\"N/A\",IF(H56=\"Does not have function \",\"N/A\",\"\"))))))","v":""},false]
[null,null,23,"6.7.3",null,"- The municipality has progressively installed smart pre-paid meters in the municipality supplied areas to improve its collection and only then, on an individual case-by-case basis, considered writing off the debt of its customers, within its normal credit control process?",null,"Select",null,"quarterly collection of property rates and services charges",28,null,null,null,null,"",false]
[null,null,24,"6.7.4",null,"- Has the municipality adopted a policy to install any new electricity connection in the demarcated area with effect the 2023/24 MTREF with a smart pre-paid meter?",null,"Select",null,"quarterly collection of property rates and services charges",29,null,null,null,null,"",false]
[null,null,25,"6.7.5",null,"- Has the municipality’s 2023/24, 2024/25 and 2025/26 tabled and adopted capital budgets and MFMA section 71 statements reflected the approach set-out in 6.7.3 and 6.7.4?",null,"Select",null,"quarterly collection of property rates and services charges",null,null,null,null,null,""]
[null,null,null,6.8,"Municipality's Completeness of the revenue base – ",null,null,null,null,null,null,null,null,null,null,""]
[null,null,26,"6.8.1",null,"- Has the municipality demonstrated through the National Treasury property rates reconciliation tool that the municipality’s billing system perfectly aligns to its Council approved General Valuation Roll (GVR) and/ or any subsequent supplementary GVR compiled by the registered municipal valuer?",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,""]
[null,null,27,"6.8.1",null,"- If the response in 6.8.1 is \"No\", has the municipality demonstrated the steps taken to correct the variances identified?\nNote - monthly progress against the action plan to address variances to be included as part of the municipality's debt relief compliance reporting in the MFMA s.71 statement",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,""]
[null,null,28,"6.8.2",null,"- For the latest ending Quarter -Has the municipality submitted its completed billing system, GVR and/or interim GVR reconciliations required in terms of paragraph 6.8.1 to the National Treasury quarterly (refer MFMA Circulars no. 93, 98, 107 and 108) to the upload portal on https://lguploadportal.treasury.gov.za?",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,""]
[null,null,null,6.9,"Monitor and report on implementation – ",null,null,null,null,null,null,null,null,null,null,""]
[null,null,29,"6.9.1",null,"- MFMA section 71 reporting – has the municipal council and senior management team instituted processes to monitor and enforce accountability for the implementation of the municipality’s funded budget and Budget Funding Plan where relevant?",null,"Select",null,"Monitoring ",null,null,null,null,null,""]
[null,null,30,"6.9.2",null,"- If progress is slow in terms of paragraph 6.9.1, is the active intervention evident from the narratives supporting the municipality’s monthly MFMA section 71 reporting and recorded on the financial system as per the mSCOA data string?\nNote - condition 6.9.2 has a typing error and must refer to 6.9.1.",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,{"$f":"IF(H66=\"6.9.1 = Yes\",\"N/A\",IF(H66=\"Yes\",\"Yes\",IF(H66=\"No\",\"No\",IF(H66=\"N/A\",\"N/A\",IF(H66=\"Does not have function \",\"N/A\",\"\")))))","v":""}]
[null,null,31,"6.9.3",null,"- Municipalities with financial recovery plans (FRP) – if the municipality has a FRP as envisaged in the prevailing local government legislative framework, is the municipality reporting monthly its progress in implementing its FRP to the Provincial Executive?",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,{"$f":"IF(H67=\"No FRP\",\"N/A\",IF(H67=\"Yes\",\"Yes\",IF(H67=\"No\",\"No\",IF(H67=\"N/A\",\"N/A\",IF(H67=\"Does not have function \",\"N/A\",\"\")))))","v":""}]
[null,null,32,"6.9.4",null,"- If the municipality has an FRP, with effect from 01 April 2023, parallel to submitting its monthly FRP progress report to the Provincial Executive, has the municipality also submitted the FRP progress report to the National Treasury: Municipal Financial Recovery Service (MFRS) timeously via the GoMuni Upload Portal https://lguploadportal.treasury.gov.za?",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,{"$f":"IF(H68=\"No FRP\",\"N/A\",IF(H68=\"Yes\",\"Yes\",IF(H68=\"No\",\"No\",IF(H68=\"N/A\",\"N/A\",IF(H68=\"Does not have function \",\"N/A\",\"\")))))","v":""}]
[null,null,null,null,null,"Note - a municipality with a FRP may only benefit from the Municipal Debt Support programme if the FRP progress report was submitted to both the Provincial Executive and MFRS.",null,null,null,"Maximization of Revenue Base"]
[null,null,null,"6.10",null,"Provincial Treasury Note - Provincial Treasury certification of municipal compliance – in terms of section 5 and 74 of the MFMA, with effect from 01 April 2023, a delegated municipality may not benefit from Municipal Debt Relief, unless:",null,null,null,"Maximization of Revenue Base"]
[null,null,33,"6.10.1",null,"- has the relevant Provincial Treasury (delegated) / National Treasury (non-delegated) monthly monitored the municipality’s compliance in terms of these conditions?",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,{"$f":"IF(H71=\"Yes\",\"Yes\",IF(H71=\"No\",\"No\",IF(H71=\"N/A\",\"N/A\",IF(H71=\"Does not have function \",\"N/A\",\"\"))))","v":""}]
[null,null,34,"6.10.2",null,"- has the Head of the relevant Provincial Treasury (delegated) monthly certified the municipality’s compliance to these conditions, to the National Treasury’s satisfaction as envisaged in the conditions for provincial treasuries (refer paragraph 4.1.1 to 4.1.5 of MFMA Circular no. 124) and timeously uploaded the compliance certificate via the GoMuni Upload Portal https://lguploadportal.treasury.gov.za?\nNote - in the case of a non-delegated municipality the National Treasury to issue the compliance certificate.",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,""]
[null,null,35,"6.10.3",null,"- has the Provincial Treasury failed to rectify any provincial treasury non-compliance with any of the conditions for provincial treasuries (refer paragraph 4.1.1 to 4.1.6 of MFMA Circular no. 124) within one month of the non-compliance occurring?",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,{"$f":"IF(H73=\"Yes\",\"No\",IF(H73=\"No\",\"Yes\",IF(H73=\"N/A\",\"N/A\",IF(H73=\"Does not have function \",\"N/A\",\"\"))))","v":""}]
[null,null,null,null,null,"Note - if the PT failed to address its failure such non-compliance will be considered as non-compliance by the municipality in terms of paragraph 6.1.1.",null,null,null,"Maximization of Revenue Base"]
[null,null,36,6.11,"Limitation on municipality borrowing powers - has the municipality borrowed since its initial or any subsequent benefit in terms of this municipal debt support programme?\n",null,null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,{"$f":"IF(H75=\"Yes\",\"No\",IF(H75=\"No\",\"Yes\",IF(H75=\"N/A\",\"N/A\",IF(H75=\"Does not have function \",\"N/A\",\"\"))))","v":""}]
[null,null,null,null,null,"Note - there is a prohibition on municipal borrowing for three consecutive municipal financial years from the date of the municipality's initial or any subsequent benefit in terms of this municipal debt support programme. NT confirms that MFMA Circular No. 124: condition 6.11 (Limitation on municipality borrowing powers) will only be enforced in relation to new long term loans (entered into after the effective date of debt relief approval) as envisaged in MFMA section 46.  Short term borrowing, including making use of an overdraft for in-year bridging purposes are not considered within the ambit of this condition.",null,null,null,"Maximization of Revenue Base"]
[null,null,null,6.12,"For the duration of the Municipal Debt Relief (to ensure proper management of resources):",null,null,null,null,"Maximization of Revenue Base"]
[null,null,37,"6.12.1",null,"- has the municipality apportioned and ring-fenced in a sub-account to its primary bank account – (a) all electricity, water and sanitation revenue the municipality collects in any month; and (b) the component of the Local Government Equitable Share (LGES) the municipality earmarked to provide free basic electricity, water and sanitation?",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,{"$f":"IF(H78=\"Yes\",\"Yes\",IF(H78=\"No\",\"No\",IF(H78=\"N/A\",\"N/A\",IF(H78=\"Does not have function \",\"N/A\",\"\"))))","v":""}]
[null,null,38,"6.12.2",null,"- has the municipality during the month first applied the revenue in the sub-account (required per paragraph 6.12.1) to pay its current Eskom account and then secondly its bulk water current account before it applied the revenue in the sub-account for any other purpose?",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,""]
[null,null,null,null,null,"Note: Only if relevant in the specific circumstances, will a request be made to the Minister of Finance upon the municipality's request to exempt the municipality from MFMA s.8(3).",null,null,null,"Maximization of Revenue Base"]
[null,null,39,null,"Supporting evidence:  Has the municipality submitted a copy of the monthly bank statement of its ring-fenced bank account to the National Treasury and provincial treasury aligning to its MFMA s.71 statement collected revenue.",null,null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,""]
[null,null,40,6.13,"Accounting Treatment - has the municipality fully accounted for and correctly reported on the write-off of its Eskom arrear debt (debt existing as on 31 March 2023) as per any written instruction of the National Treasury: Office of the Accountant General issued for Municipal Debt Relief to date?\nNote - to include accounting for any related benefit (e.g. interest suppression, etc.) and alignment with mSCOA.",null,null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,""]
[null,null,41,6.14,"'NERSA License - has the municipality during the month failed to comply with any condition of the Municipal Debt Relief?",null,null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,{"$f":"IF(H83=\"Yes\",\"No\",IF(H83=\"No\",\"Yes\",IF(H83=\"N/A\",\"N/A\",IF(H83=\"Does not have function \",\"N/A\",\"\"))))","v":""}]
[null,null,null,null,"Note: By applying for Municipal Debt Relief as set-out in paragraph 3. of MFMA Circular no. 124, the council of a municipality that during the duration of the Municipal Debt Relief programme fails to comply with any condition of the Relief, agrees to apply to NERSA to revoke the municipality’s license in terms of section 17 of the Electricity Regulation Act, 2006 (Act no. 4 of 2006). Any such application must be preceded by the relevant processes for appointing an external mechanism as envisaged in Chapter 8 of the Municipal Systems Act, 2000, including the necessary service delivery agreement aligning with the Municipal Systems Act, 2000 and Electricity Regulation Act, 2006.  In terms of the conditions of government’s wider support to Eskom, Eskom will once again have to enforce its credit control and debt collection policies also in relation to the municipality’s arrears that are the subject of municipal debt relief, etc.",null,null,null,null,"Maximization of Revenue Base"]
[]
[null,null,"PT: HOD/ NT / MM  Name:"]
[]
[null,null,"Signature of HOD/ NT/ MM:"]
[]
[null,null,"Date:"]
[null,null,null,"**Note – if the official is signing on behalf of the Head of the Provincial Treasury (HOD) / Municipal Manager, the written procuration of the HOD / MM must be attached as an Annexure to this Certificate of Compliance."]
[null,null,null,"**Note – The Signed Certificate to be uploaded on Gomuni must not include comments column - comments need to be incoporated into the related PT  report"]

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[null,null,null,null,null,null,null,"Select",null,null,"Click on (+) Sign for Adding Comments /Notes) and (-) Sign to close Notes/Comments",null,null,null,"Search"]
[null,null,"Annexure A2 - Monthly",null,null,null,null,null," Notes/Comments"]
[null,null,null,null,null,"National Treasury"]
[null,null,null,null,null,"National Treasury"]
[null,null,null,null,null,"Municipal Debt Relief"]
[null,null,null,null,null,"MFMA Circular No. 124"]
[null,null,null,null,null,"Municipal Finance Management Act No. 56 of 2003"]
[]
["BUF"]
[]
[]
[null,null,"Certificate of Compliance: Municipal Debt Relief Conditions for Application "]
[null,null,"Period"]
[null,null,"National Financial Year "]
[null,null,"Demarcation Code of Municipality being assessed"]
[null,null,"District",null,null,null,{"$f":"_xlfn.IFNA(VLOOKUP(O1,Dd!H:N,6,FALSE),\"Complete demarcation Code above\")","v":"Complete the search boxes above"}]
[null,null,"Demarcation Description",null,null,null,{"$f":"_xlfn.IFNA(VLOOKUP(O1,Dd!H:N,5,FALSE),\"Complete demarcation Code above\")","v":"Complete the search boxes above"}]
[]
[null,null,"I, name and surname of HOD         , hereby certify that the provincial treasury monitored the compliance against the conditions of Municipal Debt Relief as set-out in MFMA Circular No. 124 and that the Provincial Treasury is satisfied and certifies that the said municipality fully complies with the conditions as set-out in the table below:"]
[]
[]
[]
[null,null,"Municipal Debt Relief Conditions (Monthly reporting)                 ",null,null,null,null,"Choose from drop down list",null,null,null,null,null,null,null,null,{"$f":"COUNTIF(Q24:Q66,TRUE)","v":7},{"$f":"IF(Q23=0,\"Completed\",IF(Q23=29,\"Not completed\",IF(AND(Q23>0,Q23<29),\"Partially completed\")))","v":"Partially completed"}]
[]
[null,null,"Condition","6,3 + \n6,12","Maintaining the Eskom and bulk water current account –          \n(current account for the purpose of this exercise means the account for a single month’s consumption):",null,null,null,null,null,1,null,null,null,null,{"$f":"IF(H25=\"Yes\",\"Yes\",IF(H25=\"No\",\"No\",IF(H25=\"N/A\",\"N/A\",IF(H25=\"Does not have function \",\"N/A\",\"\"))))","v":""},{"$f":"ISBLANK(H25)","v":true}]
[null,null,1,"6.12.2",null,"- Has the municipality paid its bulk water current account within 30 days of receiving \n   the relevant invoice (this applies to all municipalities, including metros)? \n   Note - refer condition 6.12.2",null,"Select",null,"Eskom And Bulk water current account",2,null,null,null,null,{"$f":"IF(H26=\"Yes\",\"Yes\",IF(H26=\"No\",\"No\",IF(H26=\"N/A\",\"N/A\",IF(H26=\"Does not have function \",\"N/A\",\"\"))))","v":""},false]
[null,null,2,"6.12.2",null,"- Has the municipality submitted the  supporting evidence of the bulk water current account payment to the National Treasury, the Water Board and/ or Water Trading Entity within 1 day of making any such payment (in PDF format) via the GoMuni Upload Portal https://lguploadportal.treasury.gov.za?",null,"Select",null,"Eskom And Bulk water current account",3,null,null,null,null,"",false]
[null,null,3,"6.12.2",null,"- Does the amount of the bulk water current account payment as per the proof of payment reconcile to the amount recorded on the financial system as per the mSCOA data string and the section 41(2) MFMA statement of the Water Board and/ or Water Trading Entity?",null,"Select",null,"Eskom And Bulk water current account",4,null,null,null,null,"",false]
[null,null,4,"6.3.1",null,"- Has the municipality paid its Eskom bulk current account within 30 days of receiving the relevant invoice (this applies to all municipalities, including metros)?\nNote - current account in terms of municipal debt relief approval means the total Eskom charges for the billing period plus VAT plus any component that may be due in terms of a payment arrangement of \"New arrears\" (March 2023 and / or subsequent current account(s) up to the date of NT approval of the application.",null,"Select",null,"Eskom And Bulk water current account",5,null,null,null,null,"",false]
[null,null,5,"6.3.2 6.3.3",null,"- Has the municipality submitted the supporting evidence of the bulk Eskom current account payment to the National Treasury and Eskom within 1 day of making any such payment (in PDF format) via the GoMuni Upload Portal https://lguploadportal.treasury.gov.za? ",null,"Select",null,"Eskom And Bulk water current account",6,null,null,null,null,{"$f":"IF(H30=\"Yes\",\"Yes\",IF(H30=\"Not\",\"No\",IF(H30=\"N/A\",\"N/A\",IF(H30=\"Not stated in application\",\"No\",\"\"))))","v":""},false]
[null,null,6,"6.3.4",null,"- Does the amount as per the proof of payment reconcile to the amount recorded on the financial system as per the mSCOA data string and the section 41(2) MFMA statement of Eskom?",null,"Select",null,"Eskom And Bulk water current account",7,null,null,null,null,"",false]
[null,null,null,6.4,"Compliance with a funded MTREF –                    (choose from drop down list the MTREF assessed)",null,null,null,null,null,null,null,null,null,null,""]
[null,null,7,"6.4.1",null,"- Is the municipality's MTREF funded and aligning to the National Treasury’s Budget Funding Guidelines - \n   http://mfma.treasury.gov.za/Guidelines/Pages/Funding.aspx?",null,"Select",null,"Compliance with a funded MTREF",8,null,null,null,null,"",false]
[null,null,8,"6.4.1",null,"- Has the municipality budgeted for any operating surplus on the A1 Schedule (Table A4 – Budgeted Financial Performance) of the Municipal Budget- and Reporting Regulations?",null,"Select",null,"Compliance with a funded MTREF",9,null,null,null,null,"",false]
[null,null,9,"6.4.1",null,"- Has the municipality made adequate provision for debt impairment (considering the actual collection of revenue and property rates during the 12 months immediately preceding the tabling of the budget) on the A1 Schedule (Table A4 - Budgeted Financial Performance) of the Municipal Budget-and Reporting Regulations?",null,"Select",null,"Compliance with a funded MTREF",10,null,null,null,null,"",false]
[null,null,null,null,null,"Note - For example, if the municipality during the preceding 12 months only managed to collect 60 per cent of its revenue (also property rates), the provision for debt impairment aligning with the historic collection trend should align to 40 per cent of the 2023/24 MTREF revenue projections (also propert rates). If the municipality merely used the debt impairment to 'balance' the budget and there is no real alignment between the provision for such with the actual collection of revenue, the Provincial Treasury must respond to this item as: \"No\".",null,null,null,null,null,null,null,null,null,""]
[null,null,10,"6.4.1",null,"- Has the municipality made adequate provision for depreciation and asset impairment (considering its asset register and physical state of assets) on the A1 Schedule) Table A4 - Budgeted Financial Performance) of the Municipal Budget-and Reporting Regulations? \n",null,"Select",null,"Compliance with a funded MTREF",11,null,null,null,null,"",false]
[null,null,null,null,null,"Note - If the municipality merely used the depreciation and asset impairment to 'balance' the budget and there is no real alignment between the provision for such with the state of assets/asset register, the Provincial Treasury must respond to this item as: \"No\".",null,null,null,null,12,null,null,null,null,""]
[null,null,11,"6.4.2",null,"- If the municipality’s MTREF is not funded, has it tabled and adopted a credible Budget Funding Plan as part of the MTREF budget (refer item 9.3 of MFMA Budget Circular no. 122, 09 December 2022)?",null,"Select",null,"Credible Funding Plan",null,null,null,null,null,{"$f":"IF(H39=\"There is an FRP\",\"N/A\",IF(H39=\"N/A - the MTREF is funded\",\"N/A\",IF(H39=\"Yes\",\"Yes\",IF(H39=\"No\",\"No\",IF(H39=\"N/A\",\"N/A\",IF(H39=\"Does not have function \",\"N/A\",\"\"))))))","v":""},false]
[null,null,null,null,null,"Note - if the municipality has an FRP, a separate budget funding plan is not necesary. However, the PT / NT must assesses whether the existing FRP incorporates / will give effect to a funded MTREF. If not, the FRP requires strenghtening.",null,null,null,null,13,null,null,null,null,"",true]
[null,null,12,"6.4.2",null,"- If the municipality’s MTREF is not funded and it has an FRP per the legislative framework, does the existing FRP incorporate a credible Budget Funding Plan (will the FRP give effect to a funded MTREF over the period of the FRP) - aligning with the principles of a budget funding plan as envisaged in item 9.3 of MFMA Budget Circular no. 122, 09 December 2022)?\nNote - only if the municipality does not have an FRP may \"N/A\" be selected from the dropdown list.",null,"Select",null,"FRP",14,null,null,null,null,"",false]
[null,null,13,"6.4.2",null,"- Does the municipality's annual and monthly cashflow projections included on the A1 Schedule (Table A7 -  Budgeted Cash Flows and Supporting Table SA 30 – Budgeted Monthly Cash Flows) of the Municipal Budget and Reporting Regulations aligns with and gives effect to the municipality’s Budget Funding Plan strategy (or the FRP strategy) and related seasonal trends (For example higher winter Eskom tariffs, lower January collection rates, etc.?)",null,"Select",null,"FRP/Funding Plans",15,null,null,null,null,"",false]
[null,null,14,6.5,"Cost reflective tariffs – (excluding metros) has the municipality included its completed tariff tool (refer MFMA Circular no. 98 and item 5.2 of MFMA Budget Circular no. 122) as part of the municipality’s annual tabled and adopted MTREF submissions with effect the tabling of the 2023/24 MTREF?\n",null,null,"Select",null,"Cost Reflective Tariffs",null,null,null,null,null,{"$f":"IF(H43=\"N/A - metro\",\"N/A\",IF(H43=\"Yes\",\"Yes\",IF(H43=\"No\",\"No\",IF(H43=\"N/A\",\"N/A\",IF(H43=\"Does not have function \",\"N/A\",\"\")))))","v":""},false]
[null,null,null,6.6,"Electricity and water as collection tools – has the municipality, with effect from the tabling of the 2023/24 MTREF, demonstrated, through its by-laws and budget related policies that:",null,null,null,null,null,16,null,null,null,null,"",true]
[null,null,15,"6.6.1",null,"- the municipality issues a consolidated monthly bill to all consumers/property owners  in terms of which all partial payments received are allocated in the following order of priority: firstly, to property rates, thereafter to water, wastewater, refuse removal and lastly to electricity?",null,"Select",null,"Electricity and water as collection tools",17,null,null,null,null,"",false]
[null,null,16,"6.6.2",null,"- the municipality disconnects electricity services and/or block the purchasing of pre-paid electricity of any defaulting consumer/property owner unless the defaulter already registered as an indigent consumer with the municipality?",null,"Select",null,"Electricity and water as collection tools",18,null,null,null,null,"",false]
[null,null,17,"6.6.3",null,"- the municipality is restricting and/or interrupting the supply of water of any defaulting consumer/ property owner unless the defaulter already registered as an indigent consumer with the municipality? Note: In terms of this condition the municipality must undertake such restriction/ interruption of water together with the municipal engineer(s) to ensure a minimum supply of waste water.",null,"Select",null,"Electricity and water as collection tools",19,null,null,null,null,"",false]
[null,null,18,"6.6.4",null,"- If the defaulting consumer/property owner is registered as an indigent consumer with the municipality, is the monthly supply of electricity and water to that consumer/property owner physically restricted to the monthly national basic free electricity- and water limits of 50 Kilowatt electricity and 6 Kilolitres water, respectively?\nNote – the municipality’s monthly MFMA s.71 statement must include as part of the narratives the Indigent Information in the required NT format.",null,"Select",null,"Electricity and water as collection tools",null,null,null,null,null,""]
[null,null,null,"6.6","Supporting evidence: The National Treasury and/ or provincial treasury’s related budget assessment confirms the municipality’s relevant MTREF’s related budget policies and by-laws demonstrate compliance with paragraph 6.6.",null,null,null,null,null,21,null,null,null,null,"",true]
[null,null,null,6.7,"Maintain a minimum average quarterly collection of property rates and services charges – ",null,null,null,null,null,22,null,null,null,null,"",true]
[null,null,19,"6.7.1",null,"- Has the municipality achieved a minimum of 80 per cent average quarterly collection of property rates and service charges with effect from 01 April 2023 and 85 per cent average quarterly collection with effect from 01 April 2024 during any quarter - demonstrated in the MFMA s.71 monthly and quarterly statement(s) and mSCOA data strings uploaded via the GoMuni Upload Portal?                                                                                                \n",null,"Select",null,"quarterly collection of property rates and services charges",null,null,null,null,null,{"$f":"IF(H51=\"Not yet end of quarter\",\"N/A\",IF(H51=\"Yes\",\"Yes\",IF(H51=\"No\",\"No\",IF(H51=\"N/A\",\"N/A\",IF(H51=\"Does not have function \",\"N/A\",\"\")))))","v":""}]
[null,null,null,null,null,"Note - although the norm and standard for collection (MFMA Circular No. 71) is a 95 per cent threshold, municipalities under the debt relief support will be exempted for the first two years from adhering to this norm.",null,null,null,null,23,null,null,null,null,"",true]
[null,null,null,"6.7.2",null,"- If the response in 6.7.1 is \"No\" and the municipality is unable to achieve the minimum \n  average quarterly collection as per paragraph 6.7.1, has the municipality demonstrated \n  to the satisfaction of National Treasury the following :",null,null,null,null,24,null,null,null,null,"",true]
[null,null,20,"6.7.2.1",null,null,"* the underperformance directly relates to Eskom supplied areas where the municipality does not have electricity as a collection tool and that the average quarterly collection of the municipality (excluding Eskom supplied areas) equals the required quarterly average collection set-out in paragraph 6.7.1;","Select",null,"quarterly collection of property rates and services charges",25,null,null,null,null,{"$f":"IF(H54=\"not yet the end of a quarter\",\"N/A\",IF(H54=\"6.7.1 = Yes\",\"N/A\",IF(H54=\"Yes\",\"Yes\",IF(H54=\"No\",\"No\",IF(H54=\"N/A\",\"N/A\",IF(H54=\"Does not have function \",\"N/A\",\"\"))))))","v":""},{"$f":"ISBLANK(H54)","v":false}]
[null,null,21,"6.7.2.2",null,null,"* the municipality for technical engineering reasons is unable to physically restrict and/or limit the supply of water in the Eskom supplied area(s)?","Select",null,"quarterly collection of property rates and services charges",26,null,null,null,null,{"$f":"IF(H55=\"not yet the end of a quarter\",\"N/A\",IF(H55=\"6.7.1 = Yes\",\"N/A\",IF(H55=\"Yes\",\"Yes\",IF(H55=\"No\",\"No\",IF(H55=\"N/A\",\"N/A\",IF(H55=\"Does not have function \",\"N/A\",\"\"))))))","v":""},{"$f":"ISBLANK(H55)","v":false}]
[null,null,22,"6.7.2.3",null,null,"* the municipality before 01 February 2024 attempted to enter into a service delivery agreement with Eskom for purposes of municipal revenue collection in the Eskom supplied area(s) as envisaged in sections 76 to 78 of the Municipal Systems Act, 2000 and that such failed and the reason(s) for the failure?","Select",null,"quarterly collection of property rates and services charges",27,null,null,null,null,{"$f":"IF(H56=\"not yet the end of a quarter\",\"N/A\",IF(H56=\"6.7.1 = Yes\",\"N/A\",IF(H56=\"Yes\",\"Yes\",IF(H56=\"No\",\"No\",IF(H56=\"N/A\",\"N/A\",IF(H56=\"Does not have function \",\"N/A\",\"\"))))))","v":""},false]
[null,null,23,"6.7.3",null,"- The municipality has progressively installed smart pre-paid meters in the municipality supplied areas to improve its collection and only then, on an individual case-by-case basis, considered writing off the debt of its customers, within its normal credit control process?",null,"Select",null,"quarterly collection of property rates and services charges",28,null,null,null,null,"",false]
[null,null,24,"6.7.4",null,"- Has the municipality adopted a policy to install any new electricity connection in the demarcated area with effect the 2023/24 MTREF with a smart pre-paid meter?",null,"Select",null,"quarterly collection of property rates and services charges",29,null,null,null,null,"",false]
[null,null,25,"6.7.5",null,"- Has the municipality’s 2023/24, 2024/25 and 2025/26 tabled and adopted capital budgets and MFMA section 71 statements reflected the approach set-out in 6.7.3 and 6.7.4?",null,"Select",null,"quarterly collection of property rates and services charges",null,null,null,null,null,""]
[null,null,null,6.8,"Municipality's Completeness of the revenue base – ",null,null,null,null,null,null,null,null,null,null,""]
[null,null,26,"6.8.1",null,"- Has the municipality demonstrated through the National Treasury property rates reconciliation tool that the municipality’s billing system perfectly aligns to its Council approved General Valuation Roll (GVR) and/ or any subsequent supplementary GVR compiled by the registered municipal valuer?",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,""]
[null,null,27,"6.8.1",null,"- If the response in 6.8.1 is \"No\", has the municipality demonstrated the steps taken to correct the variances identified?\nNote - monthly progress against the action plan to address variances to be included as part of the municipality's debt relief compliance reporting in the MFMA s.71 statement",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,""]
[null,null,28,"6.8.2",null,"- For the latest ending Quarter -Has the municipality submitted its completed billing system, GVR and/or interim GVR reconciliations required in terms of paragraph 6.8.1 to the National Treasury quarterly (refer MFMA Circulars no. 93, 98, 107 and 108) to the upload portal on https://lguploadportal.treasury.gov.za?",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,""]
[null,null,null,6.9,"Monitor and report on implementation – ",null,null,null,null,null,null,null,null,null,null,""]
[null,null,29,"6.9.1",null,"- MFMA section 71 reporting – has the municipal council and senior management team instituted processes to monitor and enforce accountability for the implementation of the municipality’s funded budget and Budget Funding Plan where relevant?",null,"Select",null,"Monitoring ",null,null,null,null,null,""]
[null,null,30,"6.9.2",null,"- If progress is slow in terms of paragraph 6.9.1, is the active intervention evident from the narratives supporting the municipality’s monthly MFMA section 71 reporting and recorded on the financial system as per the mSCOA data string?\nNote - condition 6.9.2 has a typing error and must refer to 6.9.1.",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,{"$f":"IF(H66=\"6.9.1 = Yes\",\"N/A\",IF(H66=\"Yes\",\"Yes\",IF(H66=\"No\",\"No\",IF(H66=\"N/A\",\"N/A\",IF(H66=\"Does not have function \",\"N/A\",\"\")))))","v":""}]
[null,null,31,"6.9.3",null,"- Municipalities with financial recovery plans (FRP) – if the municipality has a FRP as envisaged in the prevailing local government legislative framework, is the municipality reporting monthly its progress in implementing its FRP to the Provincial Executive?",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,{"$f":"IF(H67=\"No FRP\",\"N/A\",IF(H67=\"Yes\",\"Yes\",IF(H67=\"No\",\"No\",IF(H67=\"N/A\",\"N/A\",IF(H67=\"Does not have function \",\"N/A\",\"\")))))","v":""}]
[null,null,32,"6.9.4",null,"- If the municipality has an FRP, with effect from 01 April 2023, parallel to submitting its monthly FRP progress report to the Provincial Executive, has the municipality also submitted the FRP progress report to the National Treasury: Municipal Financial Recovery Service (MFRS) timeously via the GoMuni Upload Portal https://lguploadportal.treasury.gov.za?",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,{"$f":"IF(H68=\"No FRP\",\"N/A\",IF(H68=\"Yes\",\"Yes\",IF(H68=\"No\",\"No\",IF(H68=\"N/A\",\"N/A\",IF(H68=\"Does not have function \",\"N/A\",\"\")))))","v":""}]
[null,null,null,null,null,"Note - a municipality with a FRP may only benefit from the Municipal Debt Support programme if the FRP progress report was submitted to both the Provincial Executive and MFRS.",null,null,null,"Maximization of Revenue Base"]
[null,null,null,"6.10",null,"Provincial Treasury Note - Provincial Treasury certification of municipal compliance – in terms of section 5 and 74 of the MFMA, with effect from 01 April 2023, a delegated municipality may not benefit from Municipal Debt Relief, unless:",null,null,null,"Maximization of Revenue Base"]
[null,null,33,"6.10.1",null,"- has the relevant Provincial Treasury (delegated) / National Treasury (non-delegated) monthly monitored the municipality’s compliance in terms of these conditions?",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,{"$f":"IF(H71=\"Yes\",\"Yes\",IF(H71=\"No\",\"No\",IF(H71=\"N/A\",\"N/A\",IF(H71=\"Does not have function \",\"N/A\",\"\"))))","v":""}]
[null,null,34,"6.10.2",null,"- has the Head of the relevant Provincial Treasury (delegated) monthly certified the municipality’s compliance to these conditions, to the National Treasury’s satisfaction as envisaged in the conditions for provincial treasuries (refer paragraph 4.1.1 to 4.1.5 of MFMA Circular no. 124) and timeously uploaded the compliance certificate via the GoMuni Upload Portal https://lguploadportal.treasury.gov.za?\nNote - in the case of a non-delegated municipality the National Treasury to issue the compliance certificate.",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,""]
[null,null,35,"6.10.3",null,"- has the Provincial Treasury failed to rectify any provincial treasury non-compliance with any of the conditions for provincial treasuries (refer paragraph 4.1.1 to 4.1.6 of MFMA Circular no. 124) within one month of the non-compliance occurring?",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,{"$f":"IF(H73=\"Yes\",\"No\",IF(H73=\"No\",\"Yes\",IF(H73=\"N/A\",\"N/A\",IF(H73=\"Does not have function \",\"N/A\",\"\"))))","v":""}]
[null,null,null,null,null,"Note - if the PT failed to address its failure such non-compliance will be considered as non-compliance by the municipality in terms of paragraph 6.1.1.",null,null,null,"Maximization of Revenue Base"]
[null,null,36,6.11,"Limitation on municipality borrowing powers - has the municipality borrowed since its initial or any subsequent benefit in terms of this municipal debt support programme?\n",null,null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,{"$f":"IF(H75=\"Yes\",\"No\",IF(H75=\"No\",\"Yes\",IF(H75=\"N/A\",\"N/A\",IF(H75=\"Does not have function \",\"N/A\",\"\"))))","v":""}]
[null,null,null,null,null,"Note - there is a prohibition on municipal borrowing for three consecutive municipal financial years from the date of the municipality's initial or any subsequent benefit in terms of this municipal debt support programme. NT confirms that MFMA Circular No. 124: condition 6.11 (Limitation on municipality borrowing powers) will only be enforced in relation to new long term loans (entered into after the effective date of debt relief approval) as envisaged in MFMA section 46.  Short term borrowing, including making use of an overdraft for in-year bridging purposes are not considered within the ambit of this condition.",null,null,null,"Maximization of Revenue Base"]
[null,null,null,6.12,"For the duration of the Municipal Debt Relief (to ensure proper management of resources):",null,null,null,null,"Maximization of Revenue Base"]
[null,null,37,"6.12.1",null,"- has the municipality apportioned and ring-fenced in a sub-account to its primary bank account – (a) all electricity, water and sanitation revenue the municipality collects in any month; and (b) the component of the Local Government Equitable Share (LGES) the municipality earmarked to provide free basic electricity, water and sanitation?",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,{"$f":"IF(H78=\"Yes\",\"Yes\",IF(H78=\"No\",\"No\",IF(H78=\"N/A\",\"N/A\",IF(H78=\"Does not have function \",\"N/A\",\"\"))))","v":""}]
[null,null,38,"6.12.2",null,"- has the municipality during the month first applied the revenue in the sub-account (required per paragraph 6.12.1) to pay its current Eskom account and then secondly its bulk water current account before it applied the revenue in the sub-account for any other purpose?",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,""]
[null,null,null,null,null,"Note: Only if relevant in the specific circumstances, will a request be made to the Minister of Finance upon the municipality's request to exempt the municipality from MFMA s.8(3).",null,null,null,"Maximization of Revenue Base"]
[null,null,39,null,"Supporting evidence:  Has the municipality submitted a copy of the monthly bank statement of its ring-fenced bank account to the National Treasury and provincial treasury aligning to its MFMA s.71 statement collected revenue.",null,null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,""]
[null,null,40,6.13,"Accounting Treatment - has the municipality fully accounted for and correctly reported on the write-off of its Eskom arrear debt (debt existing as on 31 March 2023) as per any written instruction of the National Treasury: Office of the Accountant General issued for Municipal Debt Relief to date?\nNote - to include accounting for any related benefit (e.g. interest suppression, etc.) and alignment with mSCOA.",null,null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,""]
[null,null,41,6.14,"'NERSA License - has the municipality during the month failed to comply with any condition of the Municipal Debt Relief?",null,null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,{"$f":"IF(H83=\"Yes\",\"No\",IF(H83=\"No\",\"Yes\",IF(H83=\"N/A\",\"N/A\",IF(H83=\"Does not have function \",\"N/A\",\"\"))))","v":""}]
[null,null,null,null,"Note: By applying for Municipal Debt Relief as set-out in paragraph 3. of MFMA Circular no. 124, the council of a municipality that during the duration of the Municipal Debt Relief programme fails to comply with any condition of the Relief, agrees to apply to NERSA to revoke the municipality’s license in terms of section 17 of the Electricity Regulation Act, 2006 (Act no. 4 of 2006). Any such application must be preceded by the relevant processes for appointing an external mechanism as envisaged in Chapter 8 of the Municipal Systems Act, 2000, including the necessary service delivery agreement aligning with the Municipal Systems Act, 2000 and Electricity Regulation Act, 2006.  In terms of the conditions of government’s wider support to Eskom, Eskom will once again have to enforce its credit control and debt collection policies also in relation to the municipality’s arrears that are the subject of municipal debt relief, etc.",null,null,null,null,"Maximization of Revenue Base"]
[]
[null,null,"PT: HOD/ NT / MM  Name:"]
[]
[null,null,"Signature of HOD/ NT/ MM:"]
[]
[null,null,"Date:"]
[null,null,null,"**Note – if the official is signing on behalf of the Head of the Provincial Treasury (HOD) / Municipal Manager, the written procuration of the HOD / MM must be attached as an Annexure to this Certificate of Compliance."]
[null,null,null,"**Note – The Signed Certificate to be uploaded on Gomuni must not include comments column - comments need to be incoporated into the related PT  report"]

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[null,null,null,null,null,null,null,"Select",null,null,"Click on (+) Sign for Adding Comments /Notes) and (-) Sign to close Notes/Comments",null,null,null,"Search"]
[null,null,"Annexure A2 - Monthly",null,null,null,null,null," Notes/Comments"]
[null,null,null,null,null,"National Treasury"]
[null,null,null,null,null,"National Treasury"]
[null,null,null,null,null,"Municipal Debt Relief"]
[null,null,null,null,null,"MFMA Circular No. 124"]
[null,null,null,null,null,"Municipal Finance Management Act No. 56 of 2003"]
[]
["BUF"]
[]
[]
[null,null,"Certificate of Compliance: Municipal Debt Relief Conditions for Application "]
[null,null,"Period"]
[null,null,"National Financial Year "]
[null,null,"Demarcation Code of Municipality being assessed"]
[null,null,"District",null,null,null,{"$f":"_xlfn.IFNA(VLOOKUP(O1,Dd!H:N,6,FALSE),\"Complete demarcation Code above\")","v":"Complete the search boxes above"}]
[null,null,"Demarcation Description",null,null,null,{"$f":"_xlfn.IFNA(VLOOKUP(O1,Dd!H:N,5,FALSE),\"Complete demarcation Code above\")","v":"Complete the search boxes above"}]
[]
[null,null,"I, name and surname of HOD         , hereby certify that the provincial treasury monitored the compliance against the conditions of Municipal Debt Relief as set-out in MFMA Circular No. 124 and that the Provincial Treasury is satisfied and certifies that the said municipality fully complies with the conditions as set-out in the table below:"]
[]
[]
[]
[null,null,"Municipal Debt Relief Conditions (Monthly reporting)                 ",null,null,null,null,"Choose from drop down list",null,null,null,null,null,null,null,null,{"$f":"COUNTIF(Q24:Q66,TRUE)","v":7},{"$f":"IF(Q23=0,\"Completed\",IF(Q23=29,\"Not completed\",IF(AND(Q23>0,Q23<29),\"Partially completed\")))","v":"Partially completed"}]
[]
[null,null,"Condition","6,3 + \n6,12","Maintaining the Eskom and bulk water current account –          \n(current account for the purpose of this exercise means the account for a single month’s consumption):",null,null,null,null,null,1,null,null,null,null,{"$f":"IF(H25=\"Yes\",\"Yes\",IF(H25=\"No\",\"No\",IF(H25=\"N/A\",\"N/A\",IF(H25=\"Does not have function \",\"N/A\",\"\"))))","v":""},{"$f":"ISBLANK(H25)","v":true}]
[null,null,1,"6.12.2",null,"- Has the municipality paid its bulk water current account within 30 days of receiving \n   the relevant invoice (this applies to all municipalities, including metros)? \n   Note - refer condition 6.12.2",null,"Select",null,"Eskom And Bulk water current account",2,null,null,null,null,{"$f":"IF(H26=\"Yes\",\"Yes\",IF(H26=\"No\",\"No\",IF(H26=\"N/A\",\"N/A\",IF(H26=\"Does not have function \",\"N/A\",\"\"))))","v":""},false]
[null,null,2,"6.12.2",null,"- Has the municipality submitted the  supporting evidence of the bulk water current account payment to the National Treasury, the Water Board and/ or Water Trading Entity within 1 day of making any such payment (in PDF format) via the GoMuni Upload Portal https://lguploadportal.treasury.gov.za?",null,"Select",null,"Eskom And Bulk water current account",3,null,null,null,null,"",false]
[null,null,3,"6.12.2",null,"- Does the amount of the bulk water current account payment as per the proof of payment reconcile to the amount recorded on the financial system as per the mSCOA data string and the section 41(2) MFMA statement of the Water Board and/ or Water Trading Entity?",null,"Select",null,"Eskom And Bulk water current account",4,null,null,null,null,"",false]
[null,null,4,"6.3.1",null,"- Has the municipality paid its Eskom bulk current account within 30 days of receiving the relevant invoice (this applies to all municipalities, including metros)?\nNote - current account in terms of municipal debt relief approval means the total Eskom charges for the billing period plus VAT plus any component that may be due in terms of a payment arrangement of \"New arrears\" (March 2023 and / or subsequent current account(s) up to the date of NT approval of the application.",null,"Select",null,"Eskom And Bulk water current account",5,null,null,null,null,"",false]
[null,null,5,"6.3.2 6.3.3",null,"- Has the municipality submitted the supporting evidence of the bulk Eskom current account payment to the National Treasury and Eskom within 1 day of making any such payment (in PDF format) via the GoMuni Upload Portal https://lguploadportal.treasury.gov.za? ",null,"Select",null,"Eskom And Bulk water current account",6,null,null,null,null,{"$f":"IF(H30=\"Yes\",\"Yes\",IF(H30=\"Not\",\"No\",IF(H30=\"N/A\",\"N/A\",IF(H30=\"Not stated in application\",\"No\",\"\"))))","v":""},false]
[null,null,6,"6.3.4",null,"- Does the amount as per the proof of payment reconcile to the amount recorded on the financial system as per the mSCOA data string and the section 41(2) MFMA statement of Eskom?",null,"Select",null,"Eskom And Bulk water current account",7,null,null,null,null,"",false]
[null,null,null,6.4,"Compliance with a funded MTREF –                    (choose from drop down list the MTREF assessed)",null,null,null,null,null,null,null,null,null,null,""]
[null,null,7,"6.4.1",null,"- Is the municipality's MTREF funded and aligning to the National Treasury’s Budget Funding Guidelines - \n   http://mfma.treasury.gov.za/Guidelines/Pages/Funding.aspx?",null,"Select",null,"Compliance with a funded MTREF",8,null,null,null,null,"",false]
[null,null,8,"6.4.1",null,"- Has the municipality budgeted for any operating surplus on the A1 Schedule (Table A4 – Budgeted Financial Performance) of the Municipal Budget- and Reporting Regulations?",null,"Select",null,"Compliance with a funded MTREF",9,null,null,null,null,"",false]
[null,null,9,"6.4.1",null,"- Has the municipality made adequate provision for debt impairment (considering the actual collection of revenue and property rates during the 12 months immediately preceding the tabling of the budget) on the A1 Schedule (Table A4 - Budgeted Financial Performance) of the Municipal Budget-and Reporting Regulations?",null,"Select",null,"Compliance with a funded MTREF",10,null,null,null,null,"",false]
[null,null,null,null,null,"Note - For example, if the municipality during the preceding 12 months only managed to collect 60 per cent of its revenue (also property rates), the provision for debt impairment aligning with the historic collection trend should align to 40 per cent of the 2023/24 MTREF revenue projections (also propert rates). If the municipality merely used the debt impairment to 'balance' the budget and there is no real alignment between the provision for such with the actual collection of revenue, the Provincial Treasury must respond to this item as: \"No\".",null,null,null,null,null,null,null,null,null,""]
[null,null,10,"6.4.1",null,"- Has the municipality made adequate provision for depreciation and asset impairment (considering its asset register and physical state of assets) on the A1 Schedule) Table A4 - Budgeted Financial Performance) of the Municipal Budget-and Reporting Regulations? \n",null,"Select",null,"Compliance with a funded MTREF",11,null,null,null,null,"",false]
[null,null,null,null,null,"Note - If the municipality merely used the depreciation and asset impairment to 'balance' the budget and there is no real alignment between the provision for such with the state of assets/asset register, the Provincial Treasury must respond to this item as: \"No\".",null,null,null,null,12,null,null,null,null,""]
[null,null,11,"6.4.2",null,"- If the municipality’s MTREF is not funded, has it tabled and adopted a credible Budget Funding Plan as part of the MTREF budget (refer item 9.3 of MFMA Budget Circular no. 122, 09 December 2022)?",null,"Select",null,"Credible Funding Plan",null,null,null,null,null,{"$f":"IF(H39=\"There is an FRP\",\"N/A\",IF(H39=\"N/A - the MTREF is funded\",\"N/A\",IF(H39=\"Yes\",\"Yes\",IF(H39=\"No\",\"No\",IF(H39=\"N/A\",\"N/A\",IF(H39=\"Does not have function \",\"N/A\",\"\"))))))","v":""},false]
[null,null,null,null,null,"Note - if the municipality has an FRP, a separate budget funding plan is not necesary. However, the PT / NT must assesses whether the existing FRP incorporates / will give effect to a funded MTREF. If not, the FRP requires strenghtening.",null,null,null,null,13,null,null,null,null,"",true]
[null,null,12,"6.4.2",null,"- If the municipality’s MTREF is not funded and it has an FRP per the legislative framework, does the existing FRP incorporate a credible Budget Funding Plan (will the FRP give effect to a funded MTREF over the period of the FRP) - aligning with the principles of a budget funding plan as envisaged in item 9.3 of MFMA Budget Circular no. 122, 09 December 2022)?\nNote - only if the municipality does not have an FRP may \"N/A\" be selected from the dropdown list.",null,"Select",null,"FRP",14,null,null,null,null,"",false]
[null,null,13,"6.4.2",null,"- Does the municipality's annual and monthly cashflow projections included on the A1 Schedule (Table A7 -  Budgeted Cash Flows and Supporting Table SA 30 – Budgeted Monthly Cash Flows) of the Municipal Budget and Reporting Regulations aligns with and gives effect to the municipality’s Budget Funding Plan strategy (or the FRP strategy) and related seasonal trends (For example higher winter Eskom tariffs, lower January collection rates, etc.?)",null,"Select",null,"FRP/Funding Plans",15,null,null,null,null,"",false]
[null,null,14,6.5,"Cost reflective tariffs – (excluding metros) has the municipality included its completed tariff tool (refer MFMA Circular no. 98 and item 5.2 of MFMA Budget Circular no. 122) as part of the municipality’s annual tabled and adopted MTREF submissions with effect the tabling of the 2023/24 MTREF?\n",null,null,"Select",null,"Cost Reflective Tariffs",null,null,null,null,null,{"$f":"IF(H43=\"N/A - metro\",\"N/A\",IF(H43=\"Yes\",\"Yes\",IF(H43=\"No\",\"No\",IF(H43=\"N/A\",\"N/A\",IF(H43=\"Does not have function \",\"N/A\",\"\")))))","v":""},false]
[null,null,null,6.6,"Electricity and water as collection tools – has the municipality, with effect from the tabling of the 2023/24 MTREF, demonstrated, through its by-laws and budget related policies that:",null,null,null,null,null,16,null,null,null,null,"",true]
[null,null,15,"6.6.1",null,"- the municipality issues a consolidated monthly bill to all consumers/property owners  in terms of which all partial payments received are allocated in the following order of priority: firstly, to property rates, thereafter to water, wastewater, refuse removal and lastly to electricity?",null,"Select",null,"Electricity and water as collection tools",17,null,null,null,null,"",false]
[null,null,16,"6.6.2",null,"- the municipality disconnects electricity services and/or block the purchasing of pre-paid electricity of any defaulting consumer/property owner unless the defaulter already registered as an indigent consumer with the municipality?",null,"Select",null,"Electricity and water as collection tools",18,null,null,null,null,"",false]
[null,null,17,"6.6.3",null,"- the municipality is restricting and/or interrupting the supply of water of any defaulting consumer/ property owner unless the defaulter already registered as an indigent consumer with the municipality? Note: In terms of this condition the municipality must undertake such restriction/ interruption of water together with the municipal engineer(s) to ensure a minimum supply of waste water.",null,"Select",null,"Electricity and water as collection tools",19,null,null,null,null,"",false]
[null,null,18,"6.6.4",null,"- If the defaulting consumer/property owner is registered as an indigent consumer with the municipality, is the monthly supply of electricity and water to that consumer/property owner physically restricted to the monthly national basic free electricity- and water limits of 50 Kilowatt electricity and 6 Kilolitres water, respectively?\nNote – the municipality’s monthly MFMA s.71 statement must include as part of the narratives the Indigent Information in the required NT format.",null,"Select",null,"Electricity and water as collection tools",null,null,null,null,null,""]
[null,null,null,"6.6","Supporting evidence: The National Treasury and/ or provincial treasury’s related budget assessment confirms the municipality’s relevant MTREF’s related budget policies and by-laws demonstrate compliance with paragraph 6.6.",null,null,null,null,null,21,null,null,null,null,"",true]
[null,null,null,6.7,"Maintain a minimum average quarterly collection of property rates and services charges – ",null,null,null,null,null,22,null,null,null,null,"",true]
[null,null,19,"6.7.1",null,"- Has the municipality achieved a minimum of 80 per cent average quarterly collection of property rates and service charges with effect from 01 April 2023 and 85 per cent average quarterly collection with effect from 01 April 2024 during any quarter - demonstrated in the MFMA s.71 monthly and quarterly statement(s) and mSCOA data strings uploaded via the GoMuni Upload Portal?                                                                                                \n",null,"Select",null,"quarterly collection of property rates and services charges",null,null,null,null,null,{"$f":"IF(H51=\"Not yet end of quarter\",\"N/A\",IF(H51=\"Yes\",\"Yes\",IF(H51=\"No\",\"No\",IF(H51=\"N/A\",\"N/A\",IF(H51=\"Does not have function \",\"N/A\",\"\")))))","v":""}]
[null,null,null,null,null,"Note - although the norm and standard for collection (MFMA Circular No. 71) is a 95 per cent threshold, municipalities under the debt relief support will be exempted for the first two years from adhering to this norm.",null,null,null,null,23,null,null,null,null,"",true]
[null,null,null,"6.7.2",null,"- If the response in 6.7.1 is \"No\" and the municipality is unable to achieve the minimum \n  average quarterly collection as per paragraph 6.7.1, has the municipality demonstrated \n  to the satisfaction of National Treasury the following :",null,null,null,null,24,null,null,null,null,"",true]
[null,null,20,"6.7.2.1",null,null,"* the underperformance directly relates to Eskom supplied areas where the municipality does not have electricity as a collection tool and that the average quarterly collection of the municipality (excluding Eskom supplied areas) equals the required quarterly average collection set-out in paragraph 6.7.1;","Select",null,"quarterly collection of property rates and services charges",25,null,null,null,null,{"$f":"IF(H54=\"not yet the end of a quarter\",\"N/A\",IF(H54=\"6.7.1 = Yes\",\"N/A\",IF(H54=\"Yes\",\"Yes\",IF(H54=\"No\",\"No\",IF(H54=\"N/A\",\"N/A\",IF(H54=\"Does not have function \",\"N/A\",\"\"))))))","v":""},{"$f":"ISBLANK(H54)","v":false}]
[null,null,21,"6.7.2.2",null,null,"* the municipality for technical engineering reasons is unable to physically restrict and/or limit the supply of water in the Eskom supplied area(s)?","Select",null,"quarterly collection of property rates and services charges",26,null,null,null,null,{"$f":"IF(H55=\"not yet the end of a quarter\",\"N/A\",IF(H55=\"6.7.1 = Yes\",\"N/A\",IF(H55=\"Yes\",\"Yes\",IF(H55=\"No\",\"No\",IF(H55=\"N/A\",\"N/A\",IF(H55=\"Does not have function \",\"N/A\",\"\"))))))","v":""},{"$f":"ISBLANK(H55)","v":false}]
[null,null,22,"6.7.2.3",null,null,"* the municipality before 01 February 2024 attempted to enter into a service delivery agreement with Eskom for purposes of municipal revenue collection in the Eskom supplied area(s) as envisaged in sections 76 to 78 of the Municipal Systems Act, 2000 and that such failed and the reason(s) for the failure?","Select",null,"quarterly collection of property rates and services charges",27,null,null,null,null,{"$f":"IF(H56=\"not yet the end of a quarter\",\"N/A\",IF(H56=\"6.7.1 = Yes\",\"N/A\",IF(H56=\"Yes\",\"Yes\",IF(H56=\"No\",\"No\",IF(H56=\"N/A\",\"N/A\",IF(H56=\"Does not have function \",\"N/A\",\"\"))))))","v":""},false]
[null,null,23,"6.7.3",null,"- The municipality has progressively installed smart pre-paid meters in the municipality supplied areas to improve its collection and only then, on an individual case-by-case basis, considered writing off the debt of its customers, within its normal credit control process?",null,"Select",null,"quarterly collection of property rates and services charges",28,null,null,null,null,"",false]
[null,null,24,"6.7.4",null,"- Has the municipality adopted a policy to install any new electricity connection in the demarcated area with effect the 2023/24 MTREF with a smart pre-paid meter?",null,"Select",null,"quarterly collection of property rates and services charges",29,null,null,null,null,"",false]
[null,null,25,"6.7.5",null,"- Has the municipality’s 2023/24, 2024/25 and 2025/26 tabled and adopted capital budgets and MFMA section 71 statements reflected the approach set-out in 6.7.3 and 6.7.4?",null,"Select",null,"quarterly collection of property rates and services charges",null,null,null,null,null,""]
[null,null,null,6.8,"Municipality's Completeness of the revenue base – ",null,null,null,null,null,null,null,null,null,null,""]
[null,null,26,"6.8.1",null,"- Has the municipality demonstrated through the National Treasury property rates reconciliation tool that the municipality’s billing system perfectly aligns to its Council approved General Valuation Roll (GVR) and/ or any subsequent supplementary GVR compiled by the registered municipal valuer?",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,""]
[null,null,27,"6.8.1",null,"- If the response in 6.8.1 is \"No\", has the municipality demonstrated the steps taken to correct the variances identified?\nNote - monthly progress against the action plan to address variances to be included as part of the municipality's debt relief compliance reporting in the MFMA s.71 statement",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,""]
[null,null,28,"6.8.2",null,"- For the latest ending Quarter -Has the municipality submitted its completed billing system, GVR and/or interim GVR reconciliations required in terms of paragraph 6.8.1 to the National Treasury quarterly (refer MFMA Circulars no. 93, 98, 107 and 108) to the upload portal on https://lguploadportal.treasury.gov.za?",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,""]
[null,null,null,6.9,"Monitor and report on implementation – ",null,null,null,null,null,null,null,null,null,null,""]
[null,null,29,"6.9.1",null,"- MFMA section 71 reporting – has the municipal council and senior management team instituted processes to monitor and enforce accountability for the implementation of the municipality’s funded budget and Budget Funding Plan where relevant?",null,"Select",null,"Monitoring ",null,null,null,null,null,""]
[null,null,30,"6.9.2",null,"- If progress is slow in terms of paragraph 6.9.1, is the active intervention evident from the narratives supporting the municipality’s monthly MFMA section 71 reporting and recorded on the financial system as per the mSCOA data string?\nNote - condition 6.9.2 has a typing error and must refer to 6.9.1.",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,{"$f":"IF(H66=\"6.9.1 = Yes\",\"N/A\",IF(H66=\"Yes\",\"Yes\",IF(H66=\"No\",\"No\",IF(H66=\"N/A\",\"N/A\",IF(H66=\"Does not have function \",\"N/A\",\"\")))))","v":""}]
[null,null,31,"6.9.3",null,"- Municipalities with financial recovery plans (FRP) – if the municipality has a FRP as envisaged in the prevailing local government legislative framework, is the municipality reporting monthly its progress in implementing its FRP to the Provincial Executive?",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,{"$f":"IF(H67=\"No FRP\",\"N/A\",IF(H67=\"Yes\",\"Yes\",IF(H67=\"No\",\"No\",IF(H67=\"N/A\",\"N/A\",IF(H67=\"Does not have function \",\"N/A\",\"\")))))","v":""}]
[null,null,32,"6.9.4",null,"- If the municipality has an FRP, with effect from 01 April 2023, parallel to submitting its monthly FRP progress report to the Provincial Executive, has the municipality also submitted the FRP progress report to the National Treasury: Municipal Financial Recovery Service (MFRS) timeously via the GoMuni Upload Portal https://lguploadportal.treasury.gov.za?",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,{"$f":"IF(H68=\"No FRP\",\"N/A\",IF(H68=\"Yes\",\"Yes\",IF(H68=\"No\",\"No\",IF(H68=\"N/A\",\"N/A\",IF(H68=\"Does not have function \",\"N/A\",\"\")))))","v":""}]
[null,null,null,null,null,"Note - a municipality with a FRP may only benefit from the Municipal Debt Support programme if the FRP progress report was submitted to both the Provincial Executive and MFRS.",null,null,null,"Maximization of Revenue Base"]
[null,null,null,"6.10",null,"Provincial Treasury Note - Provincial Treasury certification of municipal compliance – in terms of section 5 and 74 of the MFMA, with effect from 01 April 2023, a delegated municipality may not benefit from Municipal Debt Relief, unless:",null,null,null,"Maximization of Revenue Base"]
[null,null,33,"6.10.1",null,"- has the relevant Provincial Treasury (delegated) / National Treasury (non-delegated) monthly monitored the municipality’s compliance in terms of these conditions?",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,{"$f":"IF(H71=\"Yes\",\"Yes\",IF(H71=\"No\",\"No\",IF(H71=\"N/A\",\"N/A\",IF(H71=\"Does not have function \",\"N/A\",\"\"))))","v":""}]
[null,null,34,"6.10.2",null,"- has the Head of the relevant Provincial Treasury (delegated) monthly certified the municipality’s compliance to these conditions, to the National Treasury’s satisfaction as envisaged in the conditions for provincial treasuries (refer paragraph 4.1.1 to 4.1.5 of MFMA Circular no. 124) and timeously uploaded the compliance certificate via the GoMuni Upload Portal https://lguploadportal.treasury.gov.za?\nNote - in the case of a non-delegated municipality the National Treasury to issue the compliance certificate.",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,""]
[null,null,35,"6.10.3",null,"- has the Provincial Treasury failed to rectify any provincial treasury non-compliance with any of the conditions for provincial treasuries (refer paragraph 4.1.1 to 4.1.6 of MFMA Circular no. 124) within one month of the non-compliance occurring?",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,{"$f":"IF(H73=\"Yes\",\"No\",IF(H73=\"No\",\"Yes\",IF(H73=\"N/A\",\"N/A\",IF(H73=\"Does not have function \",\"N/A\",\"\"))))","v":""}]
[null,null,null,null,null,"Note - if the PT failed to address its failure such non-compliance will be considered as non-compliance by the municipality in terms of paragraph 6.1.1.",null,null,null,"Maximization of Revenue Base"]
[null,null,36,6.11,"Limitation on municipality borrowing powers - has the municipality borrowed since its initial or any subsequent benefit in terms of this municipal debt support programme?\n",null,null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,{"$f":"IF(H75=\"Yes\",\"No\",IF(H75=\"No\",\"Yes\",IF(H75=\"N/A\",\"N/A\",IF(H75=\"Does not have function \",\"N/A\",\"\"))))","v":""}]
[null,null,null,null,null,"Note - there is a prohibition on municipal borrowing for three consecutive municipal financial years from the date of the municipality's initial or any subsequent benefit in terms of this municipal debt support programme. NT confirms that MFMA Circular No. 124: condition 6.11 (Limitation on municipality borrowing powers) will only be enforced in relation to new long term loans (entered into after the effective date of debt relief approval) as envisaged in MFMA section 46.  Short term borrowing, including making use of an overdraft for in-year bridging purposes are not considered within the ambit of this condition.",null,null,null,"Maximization of Revenue Base"]
[null,null,null,6.12,"For the duration of the Municipal Debt Relief (to ensure proper management of resources):",null,null,null,null,"Maximization of Revenue Base"]
[null,null,37,"6.12.1",null,"- has the municipality apportioned and ring-fenced in a sub-account to its primary bank account – (a) all electricity, water and sanitation revenue the municipality collects in any month; and (b) the component of the Local Government Equitable Share (LGES) the municipality earmarked to provide free basic electricity, water and sanitation?",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,{"$f":"IF(H78=\"Yes\",\"Yes\",IF(H78=\"No\",\"No\",IF(H78=\"N/A\",\"N/A\",IF(H78=\"Does not have function \",\"N/A\",\"\"))))","v":""}]
[null,null,38,"6.12.2",null,"- has the municipality during the month first applied the revenue in the sub-account (required per paragraph 6.12.1) to pay its current Eskom account and then secondly its bulk water current account before it applied the revenue in the sub-account for any other purpose?",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,""]
[null,null,null,null,null,"Note: Only if relevant in the specific circumstances, will a request be made to the Minister of Finance upon the municipality's request to exempt the municipality from MFMA s.8(3).",null,null,null,"Maximization of Revenue Base"]
[null,null,39,null,"Supporting evidence:  Has the municipality submitted a copy of the monthly bank statement of its ring-fenced bank account to the National Treasury and provincial treasury aligning to its MFMA s.71 statement collected revenue.",null,null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,""]
[null,null,40,6.13,"Accounting Treatment - has the municipality fully accounted for and correctly reported on the write-off of its Eskom arrear debt (debt existing as on 31 March 2023) as per any written instruction of the National Treasury: Office of the Accountant General issued for Municipal Debt Relief to date?\nNote - to include accounting for any related benefit (e.g. interest suppression, etc.) and alignment with mSCOA.",null,null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,""]
[null,null,41,6.14,"'NERSA License - has the municipality during the month failed to comply with any condition of the Municipal Debt Relief?",null,null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,{"$f":"IF(H83=\"Yes\",\"No\",IF(H83=\"No\",\"Yes\",IF(H83=\"N/A\",\"N/A\",IF(H83=\"Does not have function \",\"N/A\",\"\"))))","v":""}]
[null,null,null,null,"Note: By applying for Municipal Debt Relief as set-out in paragraph 3. of MFMA Circular no. 124, the council of a municipality that during the duration of the Municipal Debt Relief programme fails to comply with any condition of the Relief, agrees to apply to NERSA to revoke the municipality’s license in terms of section 17 of the Electricity Regulation Act, 2006 (Act no. 4 of 2006). Any such application must be preceded by the relevant processes for appointing an external mechanism as envisaged in Chapter 8 of the Municipal Systems Act, 2000, including the necessary service delivery agreement aligning with the Municipal Systems Act, 2000 and Electricity Regulation Act, 2006.  In terms of the conditions of government’s wider support to Eskom, Eskom will once again have to enforce its credit control and debt collection policies also in relation to the municipality’s arrears that are the subject of municipal debt relief, etc.",null,null,null,null,"Maximization of Revenue Base"]
[]
[null,null,"PT: HOD/ NT / MM  Name:"]
[]
[null,null,"Signature of HOD/ NT/ MM:"]
[]
[null,null,"Date:"]
[null,null,null,"**Note – if the official is signing on behalf of the Head of the Provincial Treasury (HOD) / Municipal Manager, the written procuration of the HOD / MM must be attached as an Annexure to this Certificate of Compliance."]
[null,null,null,"**Note – The Signed Certificate to be uploaded on Gomuni must not include comments column - comments need to be incoporated into the related PT  report"]

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[null,null,null,null,null,null,null,"Select",null,null,"Click on (+) Sign for Adding Comments /Notes) and (-) Sign to close Notes/Comments",null,null,null,"Search"]
[null,null,"Annexure A2 - Monthly",null,null,null,null,null," Notes/Comments"]
[null,null,null,null,null,"National Treasury"]
[null,null,null,null,null,"National Treasury"]
[null,null,null,null,null,"Municipal Debt Relief"]
[null,null,null,null,null,"MFMA Circular No. 124"]
[null,null,null,null,null,"Municipal Finance Management Act No. 56 of 2003"]
[]
["BUF"]
[]
[]
[null,null,"Certificate of Compliance: Municipal Debt Relief Conditions for Application "]
[null,null,"Period"]
[null,null,"National Financial Year "]
[null,null,"Demarcation Code of Municipality being assessed"]
[null,null,"District",null,null,null,{"$f":"_xlfn.IFNA(VLOOKUP(O1,Dd!H:N,6,FALSE),\"Complete demarcation Code above\")","v":"Complete the search boxes above"}]
[null,null,"Demarcation Description",null,null,null,{"$f":"_xlfn.IFNA(VLOOKUP(O1,Dd!H:N,5,FALSE),\"Complete demarcation Code above\")","v":"Complete the search boxes above"}]
[]
[null,null,"I, name and surname of HOD         , hereby certify that the provincial treasury monitored the compliance against the conditions of Municipal Debt Relief as set-out in MFMA Circular No. 124 and that the Provincial Treasury is satisfied and certifies that the said municipality fully complies with the conditions as set-out in the table below:"]
[]
[]
[]
[null,null,"Municipal Debt Relief Conditions (Monthly reporting)                 ",null,null,null,null,"Choose from drop down list",null,null,null,null,null,null,null,null,{"$f":"COUNTIF(Q24:Q66,TRUE)","v":7},{"$f":"IF(Q23=0,\"Completed\",IF(Q23=29,\"Not completed\",IF(AND(Q23>0,Q23<29),\"Partially completed\")))","v":"Partially completed"}]
[]
[null,null,"Condition","6,3 + \n6,12","Maintaining the Eskom and bulk water current account –          \n(current account for the purpose of this exercise means the account for a single month’s consumption):",null,null,null,null,null,1,null,null,null,null,{"$f":"IF(H25=\"Yes\",\"Yes\",IF(H25=\"No\",\"No\",IF(H25=\"N/A\",\"N/A\",IF(H25=\"Does not have function \",\"N/A\",\"\"))))","v":""},{"$f":"ISBLANK(H25)","v":true}]
[null,null,1,"6.12.2",null,"- Has the municipality paid its bulk water current account within 30 days of receiving \n   the relevant invoice (this applies to all municipalities, including metros)? \n   Note - refer condition 6.12.2",null,"Select",null,"Eskom And Bulk water current account",2,null,null,null,null,{"$f":"IF(H26=\"Yes\",\"Yes\",IF(H26=\"No\",\"No\",IF(H26=\"N/A\",\"N/A\",IF(H26=\"Does not have function \",\"N/A\",\"\"))))","v":""},false]
[null,null,2,"6.12.2",null,"- Has the municipality submitted the  supporting evidence of the bulk water current account payment to the National Treasury, the Water Board and/ or Water Trading Entity within 1 day of making any such payment (in PDF format) via the GoMuni Upload Portal https://lguploadportal.treasury.gov.za?",null,"Select",null,"Eskom And Bulk water current account",3,null,null,null,null,"",false]
[null,null,3,"6.12.2",null,"- Does the amount of the bulk water current account payment as per the proof of payment reconcile to the amount recorded on the financial system as per the mSCOA data string and the section 41(2) MFMA statement of the Water Board and/ or Water Trading Entity?",null,"Select",null,"Eskom And Bulk water current account",4,null,null,null,null,"",false]
[null,null,4,"6.3.1",null,"- Has the municipality paid its Eskom bulk current account within 30 days of receiving the relevant invoice (this applies to all municipalities, including metros)?\nNote - current account in terms of municipal debt relief approval means the total Eskom charges for the billing period plus VAT plus any component that may be due in terms of a payment arrangement of \"New arrears\" (March 2023 and / or subsequent current account(s) up to the date of NT approval of the application.",null,"Select",null,"Eskom And Bulk water current account",5,null,null,null,null,"",false]
[null,null,5,"6.3.2 6.3.3",null,"- Has the municipality submitted the supporting evidence of the bulk Eskom current account payment to the National Treasury and Eskom within 1 day of making any such payment (in PDF format) via the GoMuni Upload Portal https://lguploadportal.treasury.gov.za? ",null,"Select",null,"Eskom And Bulk water current account",6,null,null,null,null,{"$f":"IF(H30=\"Yes\",\"Yes\",IF(H30=\"Not\",\"No\",IF(H30=\"N/A\",\"N/A\",IF(H30=\"Not stated in application\",\"No\",\"\"))))","v":""},false]
[null,null,6,"6.3.4",null,"- Does the amount as per the proof of payment reconcile to the amount recorded on the financial system as per the mSCOA data string and the section 41(2) MFMA statement of Eskom?",null,"Select",null,"Eskom And Bulk water current account",7,null,null,null,null,"",false]
[null,null,null,6.4,"Compliance with a funded MTREF –                    (choose from drop down list the MTREF assessed)",null,null,null,null,null,null,null,null,null,null,""]
[null,null,7,"6.4.1",null,"- Is the municipality's MTREF funded and aligning to the National Treasury’s Budget Funding Guidelines - \n   http://mfma.treasury.gov.za/Guidelines/Pages/Funding.aspx?",null,"Select",null,"Compliance with a funded MTREF",8,null,null,null,null,"",false]
[null,null,8,"6.4.1",null,"- Has the municipality budgeted for any operating surplus on the A1 Schedule (Table A4 – Budgeted Financial Performance) of the Municipal Budget- and Reporting Regulations?",null,"Select",null,"Compliance with a funded MTREF",9,null,null,null,null,"",false]
[null,null,9,"6.4.1",null,"- Has the municipality made adequate provision for debt impairment (considering the actual collection of revenue and property rates during the 12 months immediately preceding the tabling of the budget) on the A1 Schedule (Table A4 - Budgeted Financial Performance) of the Municipal Budget-and Reporting Regulations?",null,"Select",null,"Compliance with a funded MTREF",10,null,null,null,null,"",false]
[null,null,null,null,null,"Note - For example, if the municipality during the preceding 12 months only managed to collect 60 per cent of its revenue (also property rates), the provision for debt impairment aligning with the historic collection trend should align to 40 per cent of the 2023/24 MTREF revenue projections (also propert rates). If the municipality merely used the debt impairment to 'balance' the budget and there is no real alignment between the provision for such with the actual collection of revenue, the Provincial Treasury must respond to this item as: \"No\".",null,null,null,null,null,null,null,null,null,""]
[null,null,10,"6.4.1",null,"- Has the municipality made adequate provision for depreciation and asset impairment (considering its asset register and physical state of assets) on the A1 Schedule) Table A4 - Budgeted Financial Performance) of the Municipal Budget-and Reporting Regulations? \n",null,"Select",null,"Compliance with a funded MTREF",11,null,null,null,null,"",false]
[null,null,null,null,null,"Note - If the municipality merely used the depreciation and asset impairment to 'balance' the budget and there is no real alignment between the provision for such with the state of assets/asset register, the Provincial Treasury must respond to this item as: \"No\".",null,null,null,null,12,null,null,null,null,""]
[null,null,11,"6.4.2",null,"- If the municipality’s MTREF is not funded, has it tabled and adopted a credible Budget Funding Plan as part of the MTREF budget (refer item 9.3 of MFMA Budget Circular no. 122, 09 December 2022)?",null,"Select",null,"Credible Funding Plan",null,null,null,null,null,{"$f":"IF(H39=\"There is an FRP\",\"N/A\",IF(H39=\"N/A - the MTREF is funded\",\"N/A\",IF(H39=\"Yes\",\"Yes\",IF(H39=\"No\",\"No\",IF(H39=\"N/A\",\"N/A\",IF(H39=\"Does not have function \",\"N/A\",\"\"))))))","v":""},false]
[null,null,null,null,null,"Note - if the municipality has an FRP, a separate budget funding plan is not necesary. However, the PT / NT must assesses whether the existing FRP incorporates / will give effect to a funded MTREF. If not, the FRP requires strenghtening.",null,null,null,null,13,null,null,null,null,"",true]
[null,null,12,"6.4.2",null,"- If the municipality’s MTREF is not funded and it has an FRP per the legislative framework, does the existing FRP incorporate a credible Budget Funding Plan (will the FRP give effect to a funded MTREF over the period of the FRP) - aligning with the principles of a budget funding plan as envisaged in item 9.3 of MFMA Budget Circular no. 122, 09 December 2022)?\nNote - only if the municipality does not have an FRP may \"N/A\" be selected from the dropdown list.",null,"Select",null,"FRP",14,null,null,null,null,"",false]
[null,null,13,"6.4.2",null,"- Does the municipality's annual and monthly cashflow projections included on the A1 Schedule (Table A7 -  Budgeted Cash Flows and Supporting Table SA 30 – Budgeted Monthly Cash Flows) of the Municipal Budget and Reporting Regulations aligns with and gives effect to the municipality’s Budget Funding Plan strategy (or the FRP strategy) and related seasonal trends (For example higher winter Eskom tariffs, lower January collection rates, etc.?)",null,"Select",null,"FRP/Funding Plans",15,null,null,null,null,"",false]
[null,null,14,6.5,"Cost reflective tariffs – (excluding metros) has the municipality included its completed tariff tool (refer MFMA Circular no. 98 and item 5.2 of MFMA Budget Circular no. 122) as part of the municipality’s annual tabled and adopted MTREF submissions with effect the tabling of the 2023/24 MTREF?\n",null,null,"Select",null,"Cost Reflective Tariffs",null,null,null,null,null,{"$f":"IF(H43=\"N/A - metro\",\"N/A\",IF(H43=\"Yes\",\"Yes\",IF(H43=\"No\",\"No\",IF(H43=\"N/A\",\"N/A\",IF(H43=\"Does not have function \",\"N/A\",\"\")))))","v":""},false]
[null,null,null,6.6,"Electricity and water as collection tools – has the municipality, with effect from the tabling of the 2023/24 MTREF, demonstrated, through its by-laws and budget related policies that:",null,null,null,null,null,16,null,null,null,null,"",true]
[null,null,15,"6.6.1",null,"- the municipality issues a consolidated monthly bill to all consumers/property owners  in terms of which all partial payments received are allocated in the following order of priority: firstly, to property rates, thereafter to water, wastewater, refuse removal and lastly to electricity?",null,"Select",null,"Electricity and water as collection tools",17,null,null,null,null,"",false]
[null,null,16,"6.6.2",null,"- the municipality disconnects electricity services and/or block the purchasing of pre-paid electricity of any defaulting consumer/property owner unless the defaulter already registered as an indigent consumer with the municipality?",null,"Select",null,"Electricity and water as collection tools",18,null,null,null,null,"",false]
[null,null,17,"6.6.3",null,"- the municipality is restricting and/or interrupting the supply of water of any defaulting consumer/ property owner unless the defaulter already registered as an indigent consumer with the municipality? Note: In terms of this condition the municipality must undertake such restriction/ interruption of water together with the municipal engineer(s) to ensure a minimum supply of waste water.",null,"Select",null,"Electricity and water as collection tools",19,null,null,null,null,"",false]
[null,null,18,"6.6.4",null,"- If the defaulting consumer/property owner is registered as an indigent consumer with the municipality, is the monthly supply of electricity and water to that consumer/property owner physically restricted to the monthly national basic free electricity- and water limits of 50 Kilowatt electricity and 6 Kilolitres water, respectively?\nNote – the municipality’s monthly MFMA s.71 statement must include as part of the narratives the Indigent Information in the required NT format.",null,"Select",null,"Electricity and water as collection tools",null,null,null,null,null,""]
[null,null,null,"6.6","Supporting evidence: The National Treasury and/ or provincial treasury’s related budget assessment confirms the municipality’s relevant MTREF’s related budget policies and by-laws demonstrate compliance with paragraph 6.6.",null,null,null,null,null,21,null,null,null,null,"",true]
[null,null,null,6.7,"Maintain a minimum average quarterly collection of property rates and services charges – ",null,null,null,null,null,22,null,null,null,null,"",true]
[null,null,19,"6.7.1",null,"- Has the municipality achieved a minimum of 80 per cent average quarterly collection of property rates and service charges with effect from 01 April 2023 and 85 per cent average quarterly collection with effect from 01 April 2024 during any quarter - demonstrated in the MFMA s.71 monthly and quarterly statement(s) and mSCOA data strings uploaded via the GoMuni Upload Portal?                                                                                                \n",null,"Select",null,"quarterly collection of property rates and services charges",null,null,null,null,null,{"$f":"IF(H51=\"Not yet end of quarter\",\"N/A\",IF(H51=\"Yes\",\"Yes\",IF(H51=\"No\",\"No\",IF(H51=\"N/A\",\"N/A\",IF(H51=\"Does not have function \",\"N/A\",\"\")))))","v":""}]
[null,null,null,null,null,"Note - although the norm and standard for collection (MFMA Circular No. 71) is a 95 per cent threshold, municipalities under the debt relief support will be exempted for the first two years from adhering to this norm.",null,null,null,null,23,null,null,null,null,"",true]
[null,null,null,"6.7.2",null,"- If the response in 6.7.1 is \"No\" and the municipality is unable to achieve the minimum \n  average quarterly collection as per paragraph 6.7.1, has the municipality demonstrated \n  to the satisfaction of National Treasury the following :",null,null,null,null,24,null,null,null,null,"",true]
[null,null,20,"6.7.2.1",null,null,"* the underperformance directly relates to Eskom supplied areas where the municipality does not have electricity as a collection tool and that the average quarterly collection of the municipality (excluding Eskom supplied areas) equals the required quarterly average collection set-out in paragraph 6.7.1;","Select",null,"quarterly collection of property rates and services charges",25,null,null,null,null,{"$f":"IF(H54=\"not yet the end of a quarter\",\"N/A\",IF(H54=\"6.7.1 = Yes\",\"N/A\",IF(H54=\"Yes\",\"Yes\",IF(H54=\"No\",\"No\",IF(H54=\"N/A\",\"N/A\",IF(H54=\"Does not have function \",\"N/A\",\"\"))))))","v":""},{"$f":"ISBLANK(H54)","v":false}]
[null,null,21,"6.7.2.2",null,null,"* the municipality for technical engineering reasons is unable to physically restrict and/or limit the supply of water in the Eskom supplied area(s)?","Select",null,"quarterly collection of property rates and services charges",26,null,null,null,null,{"$f":"IF(H55=\"not yet the end of a quarter\",\"N/A\",IF(H55=\"6.7.1 = Yes\",\"N/A\",IF(H55=\"Yes\",\"Yes\",IF(H55=\"No\",\"No\",IF(H55=\"N/A\",\"N/A\",IF(H55=\"Does not have function \",\"N/A\",\"\"))))))","v":""},{"$f":"ISBLANK(H55)","v":false}]
[null,null,22,"6.7.2.3",null,null,"* the municipality before 01 February 2024 attempted to enter into a service delivery agreement with Eskom for purposes of municipal revenue collection in the Eskom supplied area(s) as envisaged in sections 76 to 78 of the Municipal Systems Act, 2000 and that such failed and the reason(s) for the failure?","Select",null,"quarterly collection of property rates and services charges",27,null,null,null,null,{"$f":"IF(H56=\"not yet the end of a quarter\",\"N/A\",IF(H56=\"6.7.1 = Yes\",\"N/A\",IF(H56=\"Yes\",\"Yes\",IF(H56=\"No\",\"No\",IF(H56=\"N/A\",\"N/A\",IF(H56=\"Does not have function \",\"N/A\",\"\"))))))","v":""},false]
[null,null,23,"6.7.3",null,"- The municipality has progressively installed smart pre-paid meters in the municipality supplied areas to improve its collection and only then, on an individual case-by-case basis, considered writing off the debt of its customers, within its normal credit control process?",null,"Select",null,"quarterly collection of property rates and services charges",28,null,null,null,null,"",false]
[null,null,24,"6.7.4",null,"- Has the municipality adopted a policy to install any new electricity connection in the demarcated area with effect the 2023/24 MTREF with a smart pre-paid meter?",null,"Select",null,"quarterly collection of property rates and services charges",29,null,null,null,null,"",false]
[null,null,25,"6.7.5",null,"- Has the municipality’s 2023/24, 2024/25 and 2025/26 tabled and adopted capital budgets and MFMA section 71 statements reflected the approach set-out in 6.7.3 and 6.7.4?",null,"Select",null,"quarterly collection of property rates and services charges",null,null,null,null,null,""]
[null,null,null,6.8,"Municipality's Completeness of the revenue base – ",null,null,null,null,null,null,null,null,null,null,""]
[null,null,26,"6.8.1",null,"- Has the municipality demonstrated through the National Treasury property rates reconciliation tool that the municipality’s billing system perfectly aligns to its Council approved General Valuation Roll (GVR) and/ or any subsequent supplementary GVR compiled by the registered municipal valuer?",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,""]
[null,null,27,"6.8.1",null,"- If the response in 6.8.1 is \"No\", has the municipality demonstrated the steps taken to correct the variances identified?\nNote - monthly progress against the action plan to address variances to be included as part of the municipality's debt relief compliance reporting in the MFMA s.71 statement",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,""]
[null,null,28,"6.8.2",null,"- For the latest ending Quarter -Has the municipality submitted its completed billing system, GVR and/or interim GVR reconciliations required in terms of paragraph 6.8.1 to the National Treasury quarterly (refer MFMA Circulars no. 93, 98, 107 and 108) to the upload portal on https://lguploadportal.treasury.gov.za?",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,""]
[null,null,null,6.9,"Monitor and report on implementation – ",null,null,null,null,null,null,null,null,null,null,""]
[null,null,29,"6.9.1",null,"- MFMA section 71 reporting – has the municipal council and senior management team instituted processes to monitor and enforce accountability for the implementation of the municipality’s funded budget and Budget Funding Plan where relevant?",null,"Select",null,"Monitoring ",null,null,null,null,null,""]
[null,null,30,"6.9.2",null,"- If progress is slow in terms of paragraph 6.9.1, is the active intervention evident from the narratives supporting the municipality’s monthly MFMA section 71 reporting and recorded on the financial system as per the mSCOA data string?\nNote - condition 6.9.2 has a typing error and must refer to 6.9.1.",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,{"$f":"IF(H66=\"6.9.1 = Yes\",\"N/A\",IF(H66=\"Yes\",\"Yes\",IF(H66=\"No\",\"No\",IF(H66=\"N/A\",\"N/A\",IF(H66=\"Does not have function \",\"N/A\",\"\")))))","v":""}]
[null,null,31,"6.9.3",null,"- Municipalities with financial recovery plans (FRP) – if the municipality has a FRP as envisaged in the prevailing local government legislative framework, is the municipality reporting monthly its progress in implementing its FRP to the Provincial Executive?",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,{"$f":"IF(H67=\"No FRP\",\"N/A\",IF(H67=\"Yes\",\"Yes\",IF(H67=\"No\",\"No\",IF(H67=\"N/A\",\"N/A\",IF(H67=\"Does not have function \",\"N/A\",\"\")))))","v":""}]
[null,null,32,"6.9.4",null,"- If the municipality has an FRP, with effect from 01 April 2023, parallel to submitting its monthly FRP progress report to the Provincial Executive, has the municipality also submitted the FRP progress report to the National Treasury: Municipal Financial Recovery Service (MFRS) timeously via the GoMuni Upload Portal https://lguploadportal.treasury.gov.za?",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,{"$f":"IF(H68=\"No FRP\",\"N/A\",IF(H68=\"Yes\",\"Yes\",IF(H68=\"No\",\"No\",IF(H68=\"N/A\",\"N/A\",IF(H68=\"Does not have function \",\"N/A\",\"\")))))","v":""}]
[null,null,null,null,null,"Note - a municipality with a FRP may only benefit from the Municipal Debt Support programme if the FRP progress report was submitted to both the Provincial Executive and MFRS.",null,null,null,"Maximization of Revenue Base"]
[null,null,null,"6.10",null,"Provincial Treasury Note - Provincial Treasury certification of municipal compliance – in terms of section 5 and 74 of the MFMA, with effect from 01 April 2023, a delegated municipality may not benefit from Municipal Debt Relief, unless:",null,null,null,"Maximization of Revenue Base"]
[null,null,33,"6.10.1",null,"- has the relevant Provincial Treasury (delegated) / National Treasury (non-delegated) monthly monitored the municipality’s compliance in terms of these conditions?",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,{"$f":"IF(H71=\"Yes\",\"Yes\",IF(H71=\"No\",\"No\",IF(H71=\"N/A\",\"N/A\",IF(H71=\"Does not have function \",\"N/A\",\"\"))))","v":""}]
[null,null,34,"6.10.2",null,"- has the Head of the relevant Provincial Treasury (delegated) monthly certified the municipality’s compliance to these conditions, to the National Treasury’s satisfaction as envisaged in the conditions for provincial treasuries (refer paragraph 4.1.1 to 4.1.5 of MFMA Circular no. 124) and timeously uploaded the compliance certificate via the GoMuni Upload Portal https://lguploadportal.treasury.gov.za?\nNote - in the case of a non-delegated municipality the National Treasury to issue the compliance certificate.",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,""]
[null,null,35,"6.10.3",null,"- has the Provincial Treasury failed to rectify any provincial treasury non-compliance with any of the conditions for provincial treasuries (refer paragraph 4.1.1 to 4.1.6 of MFMA Circular no. 124) within one month of the non-compliance occurring?",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,{"$f":"IF(H73=\"Yes\",\"No\",IF(H73=\"No\",\"Yes\",IF(H73=\"N/A\",\"N/A\",IF(H73=\"Does not have function \",\"N/A\",\"\"))))","v":""}]
[null,null,null,null,null,"Note - if the PT failed to address its failure such non-compliance will be considered as non-compliance by the municipality in terms of paragraph 6.1.1.",null,null,null,"Maximization of Revenue Base"]
[null,null,36,6.11,"Limitation on municipality borrowing powers - has the municipality borrowed since its initial or any subsequent benefit in terms of this municipal debt support programme?\n",null,null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,{"$f":"IF(H75=\"Yes\",\"No\",IF(H75=\"No\",\"Yes\",IF(H75=\"N/A\",\"N/A\",IF(H75=\"Does not have function \",\"N/A\",\"\"))))","v":""}]
[null,null,null,null,null,"Note - there is a prohibition on municipal borrowing for three consecutive municipal financial years from the date of the municipality's initial or any subsequent benefit in terms of this municipal debt support programme. NT confirms that MFMA Circular No. 124: condition 6.11 (Limitation on municipality borrowing powers) will only be enforced in relation to new long term loans (entered into after the effective date of debt relief approval) as envisaged in MFMA section 46.  Short term borrowing, including making use of an overdraft for in-year bridging purposes are not considered within the ambit of this condition.",null,null,null,"Maximization of Revenue Base"]
[null,null,null,6.12,"For the duration of the Municipal Debt Relief (to ensure proper management of resources):",null,null,null,null,"Maximization of Revenue Base"]
[null,null,37,"6.12.1",null,"- has the municipality apportioned and ring-fenced in a sub-account to its primary bank account – (a) all electricity, water and sanitation revenue the municipality collects in any month; and (b) the component of the Local Government Equitable Share (LGES) the municipality earmarked to provide free basic electricity, water and sanitation?",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,{"$f":"IF(H78=\"Yes\",\"Yes\",IF(H78=\"No\",\"No\",IF(H78=\"N/A\",\"N/A\",IF(H78=\"Does not have function \",\"N/A\",\"\"))))","v":""}]
[null,null,38,"6.12.2",null,"- has the municipality during the month first applied the revenue in the sub-account (required per paragraph 6.12.1) to pay its current Eskom account and then secondly its bulk water current account before it applied the revenue in the sub-account for any other purpose?",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,""]
[null,null,null,null,null,"Note: Only if relevant in the specific circumstances, will a request be made to the Minister of Finance upon the municipality's request to exempt the municipality from MFMA s.8(3).",null,null,null,"Maximization of Revenue Base"]
[null,null,39,null,"Supporting evidence:  Has the municipality submitted a copy of the monthly bank statement of its ring-fenced bank account to the National Treasury and provincial treasury aligning to its MFMA s.71 statement collected revenue.",null,null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,""]
[null,null,40,6.13,"Accounting Treatment - has the municipality fully accounted for and correctly reported on the write-off of its Eskom arrear debt (debt existing as on 31 March 2023) as per any written instruction of the National Treasury: Office of the Accountant General issued for Municipal Debt Relief to date?\nNote - to include accounting for any related benefit (e.g. interest suppression, etc.) and alignment with mSCOA.",null,null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,""]
[null,null,41,6.14,"'NERSA License - has the municipality during the month failed to comply with any condition of the Municipal Debt Relief?",null,null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,{"$f":"IF(H83=\"Yes\",\"No\",IF(H83=\"No\",\"Yes\",IF(H83=\"N/A\",\"N/A\",IF(H83=\"Does not have function \",\"N/A\",\"\"))))","v":""}]
[null,null,null,null,"Note: By applying for Municipal Debt Relief as set-out in paragraph 3. of MFMA Circular no. 124, the council of a municipality that during the duration of the Municipal Debt Relief programme fails to comply with any condition of the Relief, agrees to apply to NERSA to revoke the municipality’s license in terms of section 17 of the Electricity Regulation Act, 2006 (Act no. 4 of 2006). Any such application must be preceded by the relevant processes for appointing an external mechanism as envisaged in Chapter 8 of the Municipal Systems Act, 2000, including the necessary service delivery agreement aligning with the Municipal Systems Act, 2000 and Electricity Regulation Act, 2006.  In terms of the conditions of government’s wider support to Eskom, Eskom will once again have to enforce its credit control and debt collection policies also in relation to the municipality’s arrears that are the subject of municipal debt relief, etc.",null,null,null,null,"Maximization of Revenue Base"]
[]
[null,null,"PT: HOD/ NT / MM  Name:"]
[]
[null,null,"Signature of HOD/ NT/ MM:"]
[]
[null,null,"Date:"]
[null,null,null,"**Note – if the official is signing on behalf of the Head of the Provincial Treasury (HOD) / Municipal Manager, the written procuration of the HOD / MM must be attached as an Annexure to this Certificate of Compliance."]
[null,null,null,"**Note – The Signed Certificate to be uploaded on Gomuni must not include comments column - comments need to be incoporated into the related PT  report"]

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[null,null,null,null,null,null,null,"Select",null,null,"Click on (+) Sign for Adding Comments /Notes) and (-) Sign to close Notes/Comments",null,null,null,"Search"]
[null,null,"Annexure A2 - Monthly",null,null,null,null,null," Notes/Comments"]
[null,null,null,null,null,"National Treasury"]
[null,null,null,null,null,"National Treasury"]
[null,null,null,null,null,"Municipal Debt Relief"]
[null,null,null,null,null,"MFMA Circular No. 124"]
[null,null,null,null,null,"Municipal Finance Management Act No. 56 of 2003"]
[]
["BUF"]
[]
[]
[null,null,"Certificate of Compliance: Municipal Debt Relief Conditions for Application "]
[null,null,"Period"]
[null,null,"National Financial Year "]
[null,null,"Demarcation Code of Municipality being assessed"]
[null,null,"District",null,null,null,{"$f":"_xlfn.IFNA(VLOOKUP(O1,Dd!H:N,6,FALSE),\"Complete demarcation Code above\")","v":"Complete the search boxes above"}]
[null,null,"Demarcation Description",null,null,null,{"$f":"_xlfn.IFNA(VLOOKUP(O1,Dd!H:N,5,FALSE),\"Complete demarcation Code above\")","v":"Complete the search boxes above"}]
[]
[null,null,"I, name and surname of HOD         , hereby certify that the provincial treasury monitored the compliance against the conditions of Municipal Debt Relief as set-out in MFMA Circular No. 124 and that the Provincial Treasury is satisfied and certifies that the said municipality fully complies with the conditions as set-out in the table below:"]
[]
[]
[]
[null,null,"Municipal Debt Relief Conditions (Monthly reporting)                 ",null,null,null,null,"Choose from drop down list",null,null,null,null,null,null,null,null,{"$f":"COUNTIF(Q24:Q66,TRUE)","v":7},{"$f":"IF(Q23=0,\"Completed\",IF(Q23=29,\"Not completed\",IF(AND(Q23>0,Q23<29),\"Partially completed\")))","v":"Partially completed"}]
[]
[null,null,"Condition","6,3 + \n6,12","Maintaining the Eskom and bulk water current account –          \n(current account for the purpose of this exercise means the account for a single month’s consumption):",null,null,null,null,null,1,null,null,null,null,{"$f":"IF(H25=\"Yes\",\"Yes\",IF(H25=\"No\",\"No\",IF(H25=\"N/A\",\"N/A\",IF(H25=\"Does not have function \",\"N/A\",\"\"))))","v":""},{"$f":"ISBLANK(H25)","v":true}]
[null,null,1,"6.12.2",null,"- Has the municipality paid its bulk water current account within 30 days of receiving \n   the relevant invoice (this applies to all municipalities, including metros)? \n   Note - refer condition 6.12.2",null,"Select",null,"Eskom And Bulk water current account",2,null,null,null,null,{"$f":"IF(H26=\"Yes\",\"Yes\",IF(H26=\"No\",\"No\",IF(H26=\"N/A\",\"N/A\",IF(H26=\"Does not have function \",\"N/A\",\"\"))))","v":""},false]
[null,null,2,"6.12.2",null,"- Has the municipality submitted the  supporting evidence of the bulk water current account payment to the National Treasury, the Water Board and/ or Water Trading Entity within 1 day of making any such payment (in PDF format) via the GoMuni Upload Portal https://lguploadportal.treasury.gov.za?",null,"Select",null,"Eskom And Bulk water current account",3,null,null,null,null,"",false]
[null,null,3,"6.12.2",null,"- Does the amount of the bulk water current account payment as per the proof of payment reconcile to the amount recorded on the financial system as per the mSCOA data string and the section 41(2) MFMA statement of the Water Board and/ or Water Trading Entity?",null,"Select",null,"Eskom And Bulk water current account",4,null,null,null,null,"",false]
[null,null,4,"6.3.1",null,"- Has the municipality paid its Eskom bulk current account within 30 days of receiving the relevant invoice (this applies to all municipalities, including metros)?\nNote - current account in terms of municipal debt relief approval means the total Eskom charges for the billing period plus VAT plus any component that may be due in terms of a payment arrangement of \"New arrears\" (March 2023 and / or subsequent current account(s) up to the date of NT approval of the application.",null,"Select",null,"Eskom And Bulk water current account",5,null,null,null,null,"",false]
[null,null,5,"6.3.2 6.3.3",null,"- Has the municipality submitted the supporting evidence of the bulk Eskom current account payment to the National Treasury and Eskom within 1 day of making any such payment (in PDF format) via the GoMuni Upload Portal https://lguploadportal.treasury.gov.za? ",null,"Select",null,"Eskom And Bulk water current account",6,null,null,null,null,{"$f":"IF(H30=\"Yes\",\"Yes\",IF(H30=\"Not\",\"No\",IF(H30=\"N/A\",\"N/A\",IF(H30=\"Not stated in application\",\"No\",\"\"))))","v":""},false]
[null,null,6,"6.3.4",null,"- Does the amount as per the proof of payment reconcile to the amount recorded on the financial system as per the mSCOA data string and the section 41(2) MFMA statement of Eskom?",null,"Select",null,"Eskom And Bulk water current account",7,null,null,null,null,"",false]
[null,null,null,6.4,"Compliance with a funded MTREF –                    (choose from drop down list the MTREF assessed)",null,null,null,null,null,null,null,null,null,null,""]
[null,null,7,"6.4.1",null,"- Is the municipality's MTREF funded and aligning to the National Treasury’s Budget Funding Guidelines - \n   http://mfma.treasury.gov.za/Guidelines/Pages/Funding.aspx?",null,"Select",null,"Compliance with a funded MTREF",8,null,null,null,null,"",false]
[null,null,8,"6.4.1",null,"- Has the municipality budgeted for any operating surplus on the A1 Schedule (Table A4 – Budgeted Financial Performance) of the Municipal Budget- and Reporting Regulations?",null,"Select",null,"Compliance with a funded MTREF",9,null,null,null,null,"",false]
[null,null,9,"6.4.1",null,"- Has the municipality made adequate provision for debt impairment (considering the actual collection of revenue and property rates during the 12 months immediately preceding the tabling of the budget) on the A1 Schedule (Table A4 - Budgeted Financial Performance) of the Municipal Budget-and Reporting Regulations?",null,"Select",null,"Compliance with a funded MTREF",10,null,null,null,null,"",false]
[null,null,null,null,null,"Note - For example, if the municipality during the preceding 12 months only managed to collect 60 per cent of its revenue (also property rates), the provision for debt impairment aligning with the historic collection trend should align to 40 per cent of the 2023/24 MTREF revenue projections (also propert rates). If the municipality merely used the debt impairment to 'balance' the budget and there is no real alignment between the provision for such with the actual collection of revenue, the Provincial Treasury must respond to this item as: \"No\".",null,null,null,null,null,null,null,null,null,""]
[null,null,10,"6.4.1",null,"- Has the municipality made adequate provision for depreciation and asset impairment (considering its asset register and physical state of assets) on the A1 Schedule) Table A4 - Budgeted Financial Performance) of the Municipal Budget-and Reporting Regulations? \n",null,"Select",null,"Compliance with a funded MTREF",11,null,null,null,null,"",false]
[null,null,null,null,null,"Note - If the municipality merely used the depreciation and asset impairment to 'balance' the budget and there is no real alignment between the provision for such with the state of assets/asset register, the Provincial Treasury must respond to this item as: \"No\".",null,null,null,null,12,null,null,null,null,""]
[null,null,11,"6.4.2",null,"- If the municipality’s MTREF is not funded, has it tabled and adopted a credible Budget Funding Plan as part of the MTREF budget (refer item 9.3 of MFMA Budget Circular no. 122, 09 December 2022)?",null,"Select",null,"Credible Funding Plan",null,null,null,null,null,{"$f":"IF(H39=\"There is an FRP\",\"N/A\",IF(H39=\"N/A - the MTREF is funded\",\"N/A\",IF(H39=\"Yes\",\"Yes\",IF(H39=\"No\",\"No\",IF(H39=\"N/A\",\"N/A\",IF(H39=\"Does not have function \",\"N/A\",\"\"))))))","v":""},false]
[null,null,null,null,null,"Note - if the municipality has an FRP, a separate budget funding plan is not necesary. However, the PT / NT must assesses whether the existing FRP incorporates / will give effect to a funded MTREF. If not, the FRP requires strenghtening.",null,null,null,null,13,null,null,null,null,"",true]
[null,null,12,"6.4.2",null,"- If the municipality’s MTREF is not funded and it has an FRP per the legislative framework, does the existing FRP incorporate a credible Budget Funding Plan (will the FRP give effect to a funded MTREF over the period of the FRP) - aligning with the principles of a budget funding plan as envisaged in item 9.3 of MFMA Budget Circular no. 122, 09 December 2022)?\nNote - only if the municipality does not have an FRP may \"N/A\" be selected from the dropdown list.",null,"Select",null,"FRP",14,null,null,null,null,"",false]
[null,null,13,"6.4.2",null,"- Does the municipality's annual and monthly cashflow projections included on the A1 Schedule (Table A7 -  Budgeted Cash Flows and Supporting Table SA 30 – Budgeted Monthly Cash Flows) of the Municipal Budget and Reporting Regulations aligns with and gives effect to the municipality’s Budget Funding Plan strategy (or the FRP strategy) and related seasonal trends (For example higher winter Eskom tariffs, lower January collection rates, etc.?)",null,"Select",null,"FRP/Funding Plans",15,null,null,null,null,"",false]
[null,null,14,6.5,"Cost reflective tariffs – (excluding metros) has the municipality included its completed tariff tool (refer MFMA Circular no. 98 and item 5.2 of MFMA Budget Circular no. 122) as part of the municipality’s annual tabled and adopted MTREF submissions with effect the tabling of the 2023/24 MTREF?\n",null,null,"Select",null,"Cost Reflective Tariffs",null,null,null,null,null,{"$f":"IF(H43=\"N/A - metro\",\"N/A\",IF(H43=\"Yes\",\"Yes\",IF(H43=\"No\",\"No\",IF(H43=\"N/A\",\"N/A\",IF(H43=\"Does not have function \",\"N/A\",\"\")))))","v":""},false]
[null,null,null,6.6,"Electricity and water as collection tools – has the municipality, with effect from the tabling of the 2023/24 MTREF, demonstrated, through its by-laws and budget related policies that:",null,null,null,null,null,16,null,null,null,null,"",true]
[null,null,15,"6.6.1",null,"- the municipality issues a consolidated monthly bill to all consumers/property owners  in terms of which all partial payments received are allocated in the following order of priority: firstly, to property rates, thereafter to water, wastewater, refuse removal and lastly to electricity?",null,"Select",null,"Electricity and water as collection tools",17,null,null,null,null,"",false]
[null,null,16,"6.6.2",null,"- the municipality disconnects electricity services and/or block the purchasing of pre-paid electricity of any defaulting consumer/property owner unless the defaulter already registered as an indigent consumer with the municipality?",null,"Select",null,"Electricity and water as collection tools",18,null,null,null,null,"",false]
[null,null,17,"6.6.3",null,"- the municipality is restricting and/or interrupting the supply of water of any defaulting consumer/ property owner unless the defaulter already registered as an indigent consumer with the municipality? Note: In terms of this condition the municipality must undertake such restriction/ interruption of water together with the municipal engineer(s) to ensure a minimum supply of waste water.",null,"Select",null,"Electricity and water as collection tools",19,null,null,null,null,"",false]
[null,null,18,"6.6.4",null,"- If the defaulting consumer/property owner is registered as an indigent consumer with the municipality, is the monthly supply of electricity and water to that consumer/property owner physically restricted to the monthly national basic free electricity- and water limits of 50 Kilowatt electricity and 6 Kilolitres water, respectively?\nNote – the municipality’s monthly MFMA s.71 statement must include as part of the narratives the Indigent Information in the required NT format.",null,"Select",null,"Electricity and water as collection tools",null,null,null,null,null,""]
[null,null,null,"6.6","Supporting evidence: The National Treasury and/ or provincial treasury’s related budget assessment confirms the municipality’s relevant MTREF’s related budget policies and by-laws demonstrate compliance with paragraph 6.6.",null,null,null,null,null,21,null,null,null,null,"",true]
[null,null,null,6.7,"Maintain a minimum average quarterly collection of property rates and services charges – ",null,null,null,null,null,22,null,null,null,null,"",true]
[null,null,19,"6.7.1",null,"- Has the municipality achieved a minimum of 80 per cent average quarterly collection of property rates and service charges with effect from 01 April 2023 and 85 per cent average quarterly collection with effect from 01 April 2024 during any quarter - demonstrated in the MFMA s.71 monthly and quarterly statement(s) and mSCOA data strings uploaded via the GoMuni Upload Portal?                                                                                                \n",null,"Select",null,"quarterly collection of property rates and services charges",null,null,null,null,null,{"$f":"IF(H51=\"Not yet end of quarter\",\"N/A\",IF(H51=\"Yes\",\"Yes\",IF(H51=\"No\",\"No\",IF(H51=\"N/A\",\"N/A\",IF(H51=\"Does not have function \",\"N/A\",\"\")))))","v":""}]
[null,null,null,null,null,"Note - although the norm and standard for collection (MFMA Circular No. 71) is a 95 per cent threshold, municipalities under the debt relief support will be exempted for the first two years from adhering to this norm.",null,null,null,null,23,null,null,null,null,"",true]
[null,null,null,"6.7.2",null,"- If the response in 6.7.1 is \"No\" and the municipality is unable to achieve the minimum \n  average quarterly collection as per paragraph 6.7.1, has the municipality demonstrated \n  to the satisfaction of National Treasury the following :",null,null,null,null,24,null,null,null,null,"",true]
[null,null,20,"6.7.2.1",null,null,"* the underperformance directly relates to Eskom supplied areas where the municipality does not have electricity as a collection tool and that the average quarterly collection of the municipality (excluding Eskom supplied areas) equals the required quarterly average collection set-out in paragraph 6.7.1;","Select",null,"quarterly collection of property rates and services charges",25,null,null,null,null,{"$f":"IF(H54=\"not yet the end of a quarter\",\"N/A\",IF(H54=\"6.7.1 = Yes\",\"N/A\",IF(H54=\"Yes\",\"Yes\",IF(H54=\"No\",\"No\",IF(H54=\"N/A\",\"N/A\",IF(H54=\"Does not have function \",\"N/A\",\"\"))))))","v":""},{"$f":"ISBLANK(H54)","v":false}]
[null,null,21,"6.7.2.2",null,null,"* the municipality for technical engineering reasons is unable to physically restrict and/or limit the supply of water in the Eskom supplied area(s)?","Select",null,"quarterly collection of property rates and services charges",26,null,null,null,null,{"$f":"IF(H55=\"not yet the end of a quarter\",\"N/A\",IF(H55=\"6.7.1 = Yes\",\"N/A\",IF(H55=\"Yes\",\"Yes\",IF(H55=\"No\",\"No\",IF(H55=\"N/A\",\"N/A\",IF(H55=\"Does not have function \",\"N/A\",\"\"))))))","v":""},{"$f":"ISBLANK(H55)","v":false}]
[null,null,22,"6.7.2.3",null,null,"* the municipality before 01 February 2024 attempted to enter into a service delivery agreement with Eskom for purposes of municipal revenue collection in the Eskom supplied area(s) as envisaged in sections 76 to 78 of the Municipal Systems Act, 2000 and that such failed and the reason(s) for the failure?","Select",null,"quarterly collection of property rates and services charges",27,null,null,null,null,{"$f":"IF(H56=\"not yet the end of a quarter\",\"N/A\",IF(H56=\"6.7.1 = Yes\",\"N/A\",IF(H56=\"Yes\",\"Yes\",IF(H56=\"No\",\"No\",IF(H56=\"N/A\",\"N/A\",IF(H56=\"Does not have function \",\"N/A\",\"\"))))))","v":""},false]
[null,null,23,"6.7.3",null,"- The municipality has progressively installed smart pre-paid meters in the municipality supplied areas to improve its collection and only then, on an individual case-by-case basis, considered writing off the debt of its customers, within its normal credit control process?",null,"Select",null,"quarterly collection of property rates and services charges",28,null,null,null,null,"",false]
[null,null,24,"6.7.4",null,"- Has the municipality adopted a policy to install any new electricity connection in the demarcated area with effect the 2023/24 MTREF with a smart pre-paid meter?",null,"Select",null,"quarterly collection of property rates and services charges",29,null,null,null,null,"",false]
[null,null,25,"6.7.5",null,"- Has the municipality’s 2023/24, 2024/25 and 2025/26 tabled and adopted capital budgets and MFMA section 71 statements reflected the approach set-out in 6.7.3 and 6.7.4?",null,"Select",null,"quarterly collection of property rates and services charges",null,null,null,null,null,""]
[null,null,null,6.8,"Municipality's Completeness of the revenue base – ",null,null,null,null,null,null,null,null,null,null,""]
[null,null,26,"6.8.1",null,"- Has the municipality demonstrated through the National Treasury property rates reconciliation tool that the municipality’s billing system perfectly aligns to its Council approved General Valuation Roll (GVR) and/ or any subsequent supplementary GVR compiled by the registered municipal valuer?",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,""]
[null,null,27,"6.8.1",null,"- If the response in 6.8.1 is \"No\", has the municipality demonstrated the steps taken to correct the variances identified?\nNote - monthly progress against the action plan to address variances to be included as part of the municipality's debt relief compliance reporting in the MFMA s.71 statement",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,""]
[null,null,28,"6.8.2",null,"- For the latest ending Quarter -Has the municipality submitted its completed billing system, GVR and/or interim GVR reconciliations required in terms of paragraph 6.8.1 to the National Treasury quarterly (refer MFMA Circulars no. 93, 98, 107 and 108) to the upload portal on https://lguploadportal.treasury.gov.za?",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,""]
[null,null,null,6.9,"Monitor and report on implementation – ",null,null,null,null,null,null,null,null,null,null,""]
[null,null,29,"6.9.1",null,"- MFMA section 71 reporting – has the municipal council and senior management team instituted processes to monitor and enforce accountability for the implementation of the municipality’s funded budget and Budget Funding Plan where relevant?",null,"Select",null,"Monitoring ",null,null,null,null,null,""]
[null,null,30,"6.9.2",null,"- If progress is slow in terms of paragraph 6.9.1, is the active intervention evident from the narratives supporting the municipality’s monthly MFMA section 71 reporting and recorded on the financial system as per the mSCOA data string?\nNote - condition 6.9.2 has a typing error and must refer to 6.9.1.",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,{"$f":"IF(H66=\"6.9.1 = Yes\",\"N/A\",IF(H66=\"Yes\",\"Yes\",IF(H66=\"No\",\"No\",IF(H66=\"N/A\",\"N/A\",IF(H66=\"Does not have function \",\"N/A\",\"\")))))","v":""}]
[null,null,31,"6.9.3",null,"- Municipalities with financial recovery plans (FRP) – if the municipality has a FRP as envisaged in the prevailing local government legislative framework, is the municipality reporting monthly its progress in implementing its FRP to the Provincial Executive?",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,{"$f":"IF(H67=\"No FRP\",\"N/A\",IF(H67=\"Yes\",\"Yes\",IF(H67=\"No\",\"No\",IF(H67=\"N/A\",\"N/A\",IF(H67=\"Does not have function \",\"N/A\",\"\")))))","v":""}]
[null,null,32,"6.9.4",null,"- If the municipality has an FRP, with effect from 01 April 2023, parallel to submitting its monthly FRP progress report to the Provincial Executive, has the municipality also submitted the FRP progress report to the National Treasury: Municipal Financial Recovery Service (MFRS) timeously via the GoMuni Upload Portal https://lguploadportal.treasury.gov.za?",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,{"$f":"IF(H68=\"No FRP\",\"N/A\",IF(H68=\"Yes\",\"Yes\",IF(H68=\"No\",\"No\",IF(H68=\"N/A\",\"N/A\",IF(H68=\"Does not have function \",\"N/A\",\"\")))))","v":""}]
[null,null,null,null,null,"Note - a municipality with a FRP may only benefit from the Municipal Debt Support programme if the FRP progress report was submitted to both the Provincial Executive and MFRS.",null,null,null,"Maximization of Revenue Base"]
[null,null,null,"6.10",null,"Provincial Treasury Note - Provincial Treasury certification of municipal compliance – in terms of section 5 and 74 of the MFMA, with effect from 01 April 2023, a delegated municipality may not benefit from Municipal Debt Relief, unless:",null,null,null,"Maximization of Revenue Base"]
[null,null,33,"6.10.1",null,"- has the relevant Provincial Treasury (delegated) / National Treasury (non-delegated) monthly monitored the municipality’s compliance in terms of these conditions?",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,{"$f":"IF(H71=\"Yes\",\"Yes\",IF(H71=\"No\",\"No\",IF(H71=\"N/A\",\"N/A\",IF(H71=\"Does not have function \",\"N/A\",\"\"))))","v":""}]
[null,null,34,"6.10.2",null,"- has the Head of the relevant Provincial Treasury (delegated) monthly certified the municipality’s compliance to these conditions, to the National Treasury’s satisfaction as envisaged in the conditions for provincial treasuries (refer paragraph 4.1.1 to 4.1.5 of MFMA Circular no. 124) and timeously uploaded the compliance certificate via the GoMuni Upload Portal https://lguploadportal.treasury.gov.za?\nNote - in the case of a non-delegated municipality the National Treasury to issue the compliance certificate.",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,""]
[null,null,35,"6.10.3",null,"- has the Provincial Treasury failed to rectify any provincial treasury non-compliance with any of the conditions for provincial treasuries (refer paragraph 4.1.1 to 4.1.6 of MFMA Circular no. 124) within one month of the non-compliance occurring?",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,{"$f":"IF(H73=\"Yes\",\"No\",IF(H73=\"No\",\"Yes\",IF(H73=\"N/A\",\"N/A\",IF(H73=\"Does not have function \",\"N/A\",\"\"))))","v":""}]
[null,null,null,null,null,"Note - if the PT failed to address its failure such non-compliance will be considered as non-compliance by the municipality in terms of paragraph 6.1.1.",null,null,null,"Maximization of Revenue Base"]
[null,null,36,6.11,"Limitation on municipality borrowing powers - has the municipality borrowed since its initial or any subsequent benefit in terms of this municipal debt support programme?\n",null,null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,{"$f":"IF(H75=\"Yes\",\"No\",IF(H75=\"No\",\"Yes\",IF(H75=\"N/A\",\"N/A\",IF(H75=\"Does not have function \",\"N/A\",\"\"))))","v":""}]
[null,null,null,null,null,"Note - there is a prohibition on municipal borrowing for three consecutive municipal financial years from the date of the municipality's initial or any subsequent benefit in terms of this municipal debt support programme. NT confirms that MFMA Circular No. 124: condition 6.11 (Limitation on municipality borrowing powers) will only be enforced in relation to new long term loans (entered into after the effective date of debt relief approval) as envisaged in MFMA section 46.  Short term borrowing, including making use of an overdraft for in-year bridging purposes are not considered within the ambit of this condition.",null,null,null,"Maximization of Revenue Base"]
[null,null,null,6.12,"For the duration of the Municipal Debt Relief (to ensure proper management of resources):",null,null,null,null,"Maximization of Revenue Base"]
[null,null,37,"6.12.1",null,"- has the municipality apportioned and ring-fenced in a sub-account to its primary bank account – (a) all electricity, water and sanitation revenue the municipality collects in any month; and (b) the component of the Local Government Equitable Share (LGES) the municipality earmarked to provide free basic electricity, water and sanitation?",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,{"$f":"IF(H78=\"Yes\",\"Yes\",IF(H78=\"No\",\"No\",IF(H78=\"N/A\",\"N/A\",IF(H78=\"Does not have function \",\"N/A\",\"\"))))","v":""}]
[null,null,38,"6.12.2",null,"- has the municipality during the month first applied the revenue in the sub-account (required per paragraph 6.12.1) to pay its current Eskom account and then secondly its bulk water current account before it applied the revenue in the sub-account for any other purpose?",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,""]
[null,null,null,null,null,"Note: Only if relevant in the specific circumstances, will a request be made to the Minister of Finance upon the municipality's request to exempt the municipality from MFMA s.8(3).",null,null,null,"Maximization of Revenue Base"]
[null,null,39,null,"Supporting evidence:  Has the municipality submitted a copy of the monthly bank statement of its ring-fenced bank account to the National Treasury and provincial treasury aligning to its MFMA s.71 statement collected revenue.",null,null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,""]
[null,null,40,6.13,"Accounting Treatment - has the municipality fully accounted for and correctly reported on the write-off of its Eskom arrear debt (debt existing as on 31 March 2023) as per any written instruction of the National Treasury: Office of the Accountant General issued for Municipal Debt Relief to date?\nNote - to include accounting for any related benefit (e.g. interest suppression, etc.) and alignment with mSCOA.",null,null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,""]
[null,null,41,6.14,"'NERSA License - has the municipality during the month failed to comply with any condition of the Municipal Debt Relief?",null,null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,{"$f":"IF(H83=\"Yes\",\"No\",IF(H83=\"No\",\"Yes\",IF(H83=\"N/A\",\"N/A\",IF(H83=\"Does not have function \",\"N/A\",\"\"))))","v":""}]
[null,null,null,null,"Note: By applying for Municipal Debt Relief as set-out in paragraph 3. of MFMA Circular no. 124, the council of a municipality that during the duration of the Municipal Debt Relief programme fails to comply with any condition of the Relief, agrees to apply to NERSA to revoke the municipality’s license in terms of section 17 of the Electricity Regulation Act, 2006 (Act no. 4 of 2006). Any such application must be preceded by the relevant processes for appointing an external mechanism as envisaged in Chapter 8 of the Municipal Systems Act, 2000, including the necessary service delivery agreement aligning with the Municipal Systems Act, 2000 and Electricity Regulation Act, 2006.  In terms of the conditions of government’s wider support to Eskom, Eskom will once again have to enforce its credit control and debt collection policies also in relation to the municipality’s arrears that are the subject of municipal debt relief, etc.",null,null,null,null,"Maximization of Revenue Base"]
[]
[null,null,"PT: HOD/ NT / MM  Name:"]
[]
[null,null,"Signature of HOD/ NT/ MM:"]
[]
[null,null,"Date:"]
[null,null,null,"**Note – if the official is signing on behalf of the Head of the Provincial Treasury (HOD) / Municipal Manager, the written procuration of the HOD / MM must be attached as an Annexure to this Certificate of Compliance."]
[null,null,null,"**Note – The Signed Certificate to be uploaded on Gomuni must not include comments column - comments need to be incoporated into the related PT  report"]

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[null,null,null,null,null,null,null,"Select",null,null,"Click on (+) Sign for Adding Comments /Notes) and (-) Sign to close Notes/Comments",null,null,null,"Search"]
[null,null,"Annexure A2 - Monthly",null,null,null,null,null," Notes/Comments"]
[null,null,null,null,null,"National Treasury"]
[null,null,null,null,null,"National Treasury"]
[null,null,null,null,null,"Municipal Debt Relief"]
[null,null,null,null,null,"MFMA Circular No. 124"]
[null,null,null,null,null,"Municipal Finance Management Act No. 56 of 2003"]
[]
["BUF"]
[]
[]
[null,null,"Certificate of Compliance: Municipal Debt Relief Conditions for Application "]
[null,null,"Period"]
[null,null,"National Financial Year "]
[null,null,"Demarcation Code of Municipality being assessed"]
[null,null,"District",null,null,null,{"$f":"_xlfn.IFNA(VLOOKUP(O1,Dd!H:N,6,FALSE),\"Complete demarcation Code above\")","v":"Complete the search boxes above"}]
[null,null,"Demarcation Description",null,null,null,{"$f":"_xlfn.IFNA(VLOOKUP(O1,Dd!H:N,5,FALSE),\"Complete demarcation Code above\")","v":"Complete the search boxes above"}]
[]
[null,null,"I, name and surname of HOD         , hereby certify that the provincial treasury monitored the compliance against the conditions of Municipal Debt Relief as set-out in MFMA Circular No. 124 and that the Provincial Treasury is satisfied and certifies that the said municipality fully complies with the conditions as set-out in the table below:"]
[]
[]
[]
[null,null,"Municipal Debt Relief Conditions (Monthly reporting)                 ",null,null,null,null,"Choose from drop down list",null,null,null,null,null,null,null,null,{"$f":"COUNTIF(Q24:Q66,TRUE)","v":7},{"$f":"IF(Q23=0,\"Completed\",IF(Q23=29,\"Not completed\",IF(AND(Q23>0,Q23<29),\"Partially completed\")))","v":"Partially completed"}]
[]
[null,null,"Condition","6,3 + \n6,12","Maintaining the Eskom and bulk water current account –          \n(current account for the purpose of this exercise means the account for a single month’s consumption):",null,null,null,null,null,1,null,null,null,null,{"$f":"IF(H25=\"Yes\",\"Yes\",IF(H25=\"No\",\"No\",IF(H25=\"N/A\",\"N/A\",IF(H25=\"Does not have function \",\"N/A\",\"\"))))","v":""},{"$f":"ISBLANK(H25)","v":true}]
[null,null,1,"6.12.2",null,"- Has the municipality paid its bulk water current account within 30 days of receiving \n   the relevant invoice (this applies to all municipalities, including metros)? \n   Note - refer condition 6.12.2",null,"Select",null,"Eskom And Bulk water current account",2,null,null,null,null,{"$f":"IF(H26=\"Yes\",\"Yes\",IF(H26=\"No\",\"No\",IF(H26=\"N/A\",\"N/A\",IF(H26=\"Does not have function \",\"N/A\",\"\"))))","v":""},false]
[null,null,2,"6.12.2",null,"- Has the municipality submitted the  supporting evidence of the bulk water current account payment to the National Treasury, the Water Board and/ or Water Trading Entity within 1 day of making any such payment (in PDF format) via the GoMuni Upload Portal https://lguploadportal.treasury.gov.za?",null,"Select",null,"Eskom And Bulk water current account",3,null,null,null,null,"",false]
[null,null,3,"6.12.2",null,"- Does the amount of the bulk water current account payment as per the proof of payment reconcile to the amount recorded on the financial system as per the mSCOA data string and the section 41(2) MFMA statement of the Water Board and/ or Water Trading Entity?",null,"Select",null,"Eskom And Bulk water current account",4,null,null,null,null,"",false]
[null,null,4,"6.3.1",null,"- Has the municipality paid its Eskom bulk current account within 30 days of receiving the relevant invoice (this applies to all municipalities, including metros)?\nNote - current account in terms of municipal debt relief approval means the total Eskom charges for the billing period plus VAT plus any component that may be due in terms of a payment arrangement of \"New arrears\" (March 2023 and / or subsequent current account(s) up to the date of NT approval of the application.",null,"Select",null,"Eskom And Bulk water current account",5,null,null,null,null,"",false]
[null,null,5,"6.3.2 6.3.3",null,"- Has the municipality submitted the supporting evidence of the bulk Eskom current account payment to the National Treasury and Eskom within 1 day of making any such payment (in PDF format) via the GoMuni Upload Portal https://lguploadportal.treasury.gov.za? ",null,"Select",null,"Eskom And Bulk water current account",6,null,null,null,null,{"$f":"IF(H30=\"Yes\",\"Yes\",IF(H30=\"Not\",\"No\",IF(H30=\"N/A\",\"N/A\",IF(H30=\"Not stated in application\",\"No\",\"\"))))","v":""},false]
[null,null,6,"6.3.4",null,"- Does the amount as per the proof of payment reconcile to the amount recorded on the financial system as per the mSCOA data string and the section 41(2) MFMA statement of Eskom?",null,"Select",null,"Eskom And Bulk water current account",7,null,null,null,null,"",false]
[null,null,null,6.4,"Compliance with a funded MTREF –                    (choose from drop down list the MTREF assessed)",null,null,null,null,null,null,null,null,null,null,""]
[null,null,7,"6.4.1",null,"- Is the municipality's MTREF funded and aligning to the National Treasury’s Budget Funding Guidelines - \n   http://mfma.treasury.gov.za/Guidelines/Pages/Funding.aspx?",null,"Select",null,"Compliance with a funded MTREF",8,null,null,null,null,"",false]
[null,null,8,"6.4.1",null,"- Has the municipality budgeted for any operating surplus on the A1 Schedule (Table A4 – Budgeted Financial Performance) of the Municipal Budget- and Reporting Regulations?",null,"Select",null,"Compliance with a funded MTREF",9,null,null,null,null,"",false]
[null,null,9,"6.4.1",null,"- Has the municipality made adequate provision for debt impairment (considering the actual collection of revenue and property rates during the 12 months immediately preceding the tabling of the budget) on the A1 Schedule (Table A4 - Budgeted Financial Performance) of the Municipal Budget-and Reporting Regulations?",null,"Select",null,"Compliance with a funded MTREF",10,null,null,null,null,"",false]
[null,null,null,null,null,"Note - For example, if the municipality during the preceding 12 months only managed to collect 60 per cent of its revenue (also property rates), the provision for debt impairment aligning with the historic collection trend should align to 40 per cent of the 2023/24 MTREF revenue projections (also propert rates). If the municipality merely used the debt impairment to 'balance' the budget and there is no real alignment between the provision for such with the actual collection of revenue, the Provincial Treasury must respond to this item as: \"No\".",null,null,null,null,null,null,null,null,null,""]
[null,null,10,"6.4.1",null,"- Has the municipality made adequate provision for depreciation and asset impairment (considering its asset register and physical state of assets) on the A1 Schedule) Table A4 - Budgeted Financial Performance) of the Municipal Budget-and Reporting Regulations? \n",null,"Select",null,"Compliance with a funded MTREF",11,null,null,null,null,"",false]
[null,null,null,null,null,"Note - If the municipality merely used the depreciation and asset impairment to 'balance' the budget and there is no real alignment between the provision for such with the state of assets/asset register, the Provincial Treasury must respond to this item as: \"No\".",null,null,null,null,12,null,null,null,null,""]
[null,null,11,"6.4.2",null,"- If the municipality’s MTREF is not funded, has it tabled and adopted a credible Budget Funding Plan as part of the MTREF budget (refer item 9.3 of MFMA Budget Circular no. 122, 09 December 2022)?",null,"Select",null,"Credible Funding Plan",null,null,null,null,null,{"$f":"IF(H39=\"There is an FRP\",\"N/A\",IF(H39=\"N/A - the MTREF is funded\",\"N/A\",IF(H39=\"Yes\",\"Yes\",IF(H39=\"No\",\"No\",IF(H39=\"N/A\",\"N/A\",IF(H39=\"Does not have function \",\"N/A\",\"\"))))))","v":""},false]
[null,null,null,null,null,"Note - if the municipality has an FRP, a separate budget funding plan is not necesary. However, the PT / NT must assesses whether the existing FRP incorporates / will give effect to a funded MTREF. If not, the FRP requires strenghtening.",null,null,null,null,13,null,null,null,null,"",true]
[null,null,12,"6.4.2",null,"- If the municipality’s MTREF is not funded and it has an FRP per the legislative framework, does the existing FRP incorporate a credible Budget Funding Plan (will the FRP give effect to a funded MTREF over the period of the FRP) - aligning with the principles of a budget funding plan as envisaged in item 9.3 of MFMA Budget Circular no. 122, 09 December 2022)?\nNote - only if the municipality does not have an FRP may \"N/A\" be selected from the dropdown list.",null,"Select",null,"FRP",14,null,null,null,null,"",false]
[null,null,13,"6.4.2",null,"- Does the municipality's annual and monthly cashflow projections included on the A1 Schedule (Table A7 -  Budgeted Cash Flows and Supporting Table SA 30 – Budgeted Monthly Cash Flows) of the Municipal Budget and Reporting Regulations aligns with and gives effect to the municipality’s Budget Funding Plan strategy (or the FRP strategy) and related seasonal trends (For example higher winter Eskom tariffs, lower January collection rates, etc.?)",null,"Select",null,"FRP/Funding Plans",15,null,null,null,null,"",false]
[null,null,14,6.5,"Cost reflective tariffs – (excluding metros) has the municipality included its completed tariff tool (refer MFMA Circular no. 98 and item 5.2 of MFMA Budget Circular no. 122) as part of the municipality’s annual tabled and adopted MTREF submissions with effect the tabling of the 2023/24 MTREF?\n",null,null,"Select",null,"Cost Reflective Tariffs",null,null,null,null,null,{"$f":"IF(H43=\"N/A - metro\",\"N/A\",IF(H43=\"Yes\",\"Yes\",IF(H43=\"No\",\"No\",IF(H43=\"N/A\",\"N/A\",IF(H43=\"Does not have function \",\"N/A\",\"\")))))","v":""},false]
[null,null,null,6.6,"Electricity and water as collection tools – has the municipality, with effect from the tabling of the 2023/24 MTREF, demonstrated, through its by-laws and budget related policies that:",null,null,null,null,null,16,null,null,null,null,"",true]
[null,null,15,"6.6.1",null,"- the municipality issues a consolidated monthly bill to all consumers/property owners  in terms of which all partial payments received are allocated in the following order of priority: firstly, to property rates, thereafter to water, wastewater, refuse removal and lastly to electricity?",null,"Select",null,"Electricity and water as collection tools",17,null,null,null,null,"",false]
[null,null,16,"6.6.2",null,"- the municipality disconnects electricity services and/or block the purchasing of pre-paid electricity of any defaulting consumer/property owner unless the defaulter already registered as an indigent consumer with the municipality?",null,"Select",null,"Electricity and water as collection tools",18,null,null,null,null,"",false]
[null,null,17,"6.6.3",null,"- the municipality is restricting and/or interrupting the supply of water of any defaulting consumer/ property owner unless the defaulter already registered as an indigent consumer with the municipality? Note: In terms of this condition the municipality must undertake such restriction/ interruption of water together with the municipal engineer(s) to ensure a minimum supply of waste water.",null,"Select",null,"Electricity and water as collection tools",19,null,null,null,null,"",false]
[null,null,18,"6.6.4",null,"- If the defaulting consumer/property owner is registered as an indigent consumer with the municipality, is the monthly supply of electricity and water to that consumer/property owner physically restricted to the monthly national basic free electricity- and water limits of 50 Kilowatt electricity and 6 Kilolitres water, respectively?\nNote – the municipality’s monthly MFMA s.71 statement must include as part of the narratives the Indigent Information in the required NT format.",null,"Select",null,"Electricity and water as collection tools",null,null,null,null,null,""]
[null,null,null,"6.6","Supporting evidence: The National Treasury and/ or provincial treasury’s related budget assessment confirms the municipality’s relevant MTREF’s related budget policies and by-laws demonstrate compliance with paragraph 6.6.",null,null,null,null,null,21,null,null,null,null,"",true]
[null,null,null,6.7,"Maintain a minimum average quarterly collection of property rates and services charges – ",null,null,null,null,null,22,null,null,null,null,"",true]
[null,null,19,"6.7.1",null,"- Has the municipality achieved a minimum of 80 per cent average quarterly collection of property rates and service charges with effect from 01 April 2023 and 85 per cent average quarterly collection with effect from 01 April 2024 during any quarter - demonstrated in the MFMA s.71 monthly and quarterly statement(s) and mSCOA data strings uploaded via the GoMuni Upload Portal?                                                                                                \n",null,"Select",null,"quarterly collection of property rates and services charges",null,null,null,null,null,{"$f":"IF(H51=\"Not yet end of quarter\",\"N/A\",IF(H51=\"Yes\",\"Yes\",IF(H51=\"No\",\"No\",IF(H51=\"N/A\",\"N/A\",IF(H51=\"Does not have function \",\"N/A\",\"\")))))","v":""}]
[null,null,null,null,null,"Note - although the norm and standard for collection (MFMA Circular No. 71) is a 95 per cent threshold, municipalities under the debt relief support will be exempted for the first two years from adhering to this norm.",null,null,null,null,23,null,null,null,null,"",true]
[null,null,null,"6.7.2",null,"- If the response in 6.7.1 is \"No\" and the municipality is unable to achieve the minimum \n  average quarterly collection as per paragraph 6.7.1, has the municipality demonstrated \n  to the satisfaction of National Treasury the following :",null,null,null,null,24,null,null,null,null,"",true]
[null,null,20,"6.7.2.1",null,null,"* the underperformance directly relates to Eskom supplied areas where the municipality does not have electricity as a collection tool and that the average quarterly collection of the municipality (excluding Eskom supplied areas) equals the required quarterly average collection set-out in paragraph 6.7.1;","Select",null,"quarterly collection of property rates and services charges",25,null,null,null,null,{"$f":"IF(H54=\"not yet the end of a quarter\",\"N/A\",IF(H54=\"6.7.1 = Yes\",\"N/A\",IF(H54=\"Yes\",\"Yes\",IF(H54=\"No\",\"No\",IF(H54=\"N/A\",\"N/A\",IF(H54=\"Does not have function \",\"N/A\",\"\"))))))","v":""},{"$f":"ISBLANK(H54)","v":false}]
[null,null,21,"6.7.2.2",null,null,"* the municipality for technical engineering reasons is unable to physically restrict and/or limit the supply of water in the Eskom supplied area(s)?","Select",null,"quarterly collection of property rates and services charges",26,null,null,null,null,{"$f":"IF(H55=\"not yet the end of a quarter\",\"N/A\",IF(H55=\"6.7.1 = Yes\",\"N/A\",IF(H55=\"Yes\",\"Yes\",IF(H55=\"No\",\"No\",IF(H55=\"N/A\",\"N/A\",IF(H55=\"Does not have function \",\"N/A\",\"\"))))))","v":""},{"$f":"ISBLANK(H55)","v":false}]
[null,null,22,"6.7.2.3",null,null,"* the municipality before 01 February 2024 attempted to enter into a service delivery agreement with Eskom for purposes of municipal revenue collection in the Eskom supplied area(s) as envisaged in sections 76 to 78 of the Municipal Systems Act, 2000 and that such failed and the reason(s) for the failure?","Select",null,"quarterly collection of property rates and services charges",27,null,null,null,null,{"$f":"IF(H56=\"not yet the end of a quarter\",\"N/A\",IF(H56=\"6.7.1 = Yes\",\"N/A\",IF(H56=\"Yes\",\"Yes\",IF(H56=\"No\",\"No\",IF(H56=\"N/A\",\"N/A\",IF(H56=\"Does not have function \",\"N/A\",\"\"))))))","v":""},false]
[null,null,23,"6.7.3",null,"- The municipality has progressively installed smart pre-paid meters in the municipality supplied areas to improve its collection and only then, on an individual case-by-case basis, considered writing off the debt of its customers, within its normal credit control process?",null,"Select",null,"quarterly collection of property rates and services charges",28,null,null,null,null,"",false]
[null,null,24,"6.7.4",null,"- Has the municipality adopted a policy to install any new electricity connection in the demarcated area with effect the 2023/24 MTREF with a smart pre-paid meter?",null,"Select",null,"quarterly collection of property rates and services charges",29,null,null,null,null,"",false]
[null,null,25,"6.7.5",null,"- Has the municipality’s 2023/24, 2024/25 and 2025/26 tabled and adopted capital budgets and MFMA section 71 statements reflected the approach set-out in 6.7.3 and 6.7.4?",null,"Select",null,"quarterly collection of property rates and services charges",null,null,null,null,null,""]
[null,null,null,6.8,"Municipality's Completeness of the revenue base – ",null,null,null,null,null,null,null,null,null,null,""]
[null,null,26,"6.8.1",null,"- Has the municipality demonstrated through the National Treasury property rates reconciliation tool that the municipality’s billing system perfectly aligns to its Council approved General Valuation Roll (GVR) and/ or any subsequent supplementary GVR compiled by the registered municipal valuer?",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,""]
[null,null,27,"6.8.1",null,"- If the response in 6.8.1 is \"No\", has the municipality demonstrated the steps taken to correct the variances identified?\nNote - monthly progress against the action plan to address variances to be included as part of the municipality's debt relief compliance reporting in the MFMA s.71 statement",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,""]
[null,null,28,"6.8.2",null,"- For the latest ending Quarter -Has the municipality submitted its completed billing system, GVR and/or interim GVR reconciliations required in terms of paragraph 6.8.1 to the National Treasury quarterly (refer MFMA Circulars no. 93, 98, 107 and 108) to the upload portal on https://lguploadportal.treasury.gov.za?",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,""]
[null,null,null,6.9,"Monitor and report on implementation – ",null,null,null,null,null,null,null,null,null,null,""]
[null,null,29,"6.9.1",null,"- MFMA section 71 reporting – has the municipal council and senior management team instituted processes to monitor and enforce accountability for the implementation of the municipality’s funded budget and Budget Funding Plan where relevant?",null,"Select",null,"Monitoring ",null,null,null,null,null,""]
[null,null,30,"6.9.2",null,"- If progress is slow in terms of paragraph 6.9.1, is the active intervention evident from the narratives supporting the municipality’s monthly MFMA section 71 reporting and recorded on the financial system as per the mSCOA data string?\nNote - condition 6.9.2 has a typing error and must refer to 6.9.1.",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,{"$f":"IF(H66=\"6.9.1 = Yes\",\"N/A\",IF(H66=\"Yes\",\"Yes\",IF(H66=\"No\",\"No\",IF(H66=\"N/A\",\"N/A\",IF(H66=\"Does not have function \",\"N/A\",\"\")))))","v":""}]
[null,null,31,"6.9.3",null,"- Municipalities with financial recovery plans (FRP) – if the municipality has a FRP as envisaged in the prevailing local government legislative framework, is the municipality reporting monthly its progress in implementing its FRP to the Provincial Executive?",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,{"$f":"IF(H67=\"No FRP\",\"N/A\",IF(H67=\"Yes\",\"Yes\",IF(H67=\"No\",\"No\",IF(H67=\"N/A\",\"N/A\",IF(H67=\"Does not have function \",\"N/A\",\"\")))))","v":""}]
[null,null,32,"6.9.4",null,"- If the municipality has an FRP, with effect from 01 April 2023, parallel to submitting its monthly FRP progress report to the Provincial Executive, has the municipality also submitted the FRP progress report to the National Treasury: Municipal Financial Recovery Service (MFRS) timeously via the GoMuni Upload Portal https://lguploadportal.treasury.gov.za?",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,{"$f":"IF(H68=\"No FRP\",\"N/A\",IF(H68=\"Yes\",\"Yes\",IF(H68=\"No\",\"No\",IF(H68=\"N/A\",\"N/A\",IF(H68=\"Does not have function \",\"N/A\",\"\")))))","v":""}]
[null,null,null,null,null,"Note - a municipality with a FRP may only benefit from the Municipal Debt Support programme if the FRP progress report was submitted to both the Provincial Executive and MFRS.",null,null,null,"Maximization of Revenue Base"]
[null,null,null,"6.10",null,"Provincial Treasury Note - Provincial Treasury certification of municipal compliance – in terms of section 5 and 74 of the MFMA, with effect from 01 April 2023, a delegated municipality may not benefit from Municipal Debt Relief, unless:",null,null,null,"Maximization of Revenue Base"]
[null,null,33,"6.10.1",null,"- has the relevant Provincial Treasury (delegated) / National Treasury (non-delegated) monthly monitored the municipality’s compliance in terms of these conditions?",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,{"$f":"IF(H71=\"Yes\",\"Yes\",IF(H71=\"No\",\"No\",IF(H71=\"N/A\",\"N/A\",IF(H71=\"Does not have function \",\"N/A\",\"\"))))","v":""}]
[null,null,34,"6.10.2",null,"- has the Head of the relevant Provincial Treasury (delegated) monthly certified the municipality’s compliance to these conditions, to the National Treasury’s satisfaction as envisaged in the conditions for provincial treasuries (refer paragraph 4.1.1 to 4.1.5 of MFMA Circular no. 124) and timeously uploaded the compliance certificate via the GoMuni Upload Portal https://lguploadportal.treasury.gov.za?\nNote - in the case of a non-delegated municipality the National Treasury to issue the compliance certificate.",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,""]
[null,null,35,"6.10.3",null,"- has the Provincial Treasury failed to rectify any provincial treasury non-compliance with any of the conditions for provincial treasuries (refer paragraph 4.1.1 to 4.1.6 of MFMA Circular no. 124) within one month of the non-compliance occurring?",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,{"$f":"IF(H73=\"Yes\",\"No\",IF(H73=\"No\",\"Yes\",IF(H73=\"N/A\",\"N/A\",IF(H73=\"Does not have function \",\"N/A\",\"\"))))","v":""}]
[null,null,null,null,null,"Note - if the PT failed to address its failure such non-compliance will be considered as non-compliance by the municipality in terms of paragraph 6.1.1.",null,null,null,"Maximization of Revenue Base"]
[null,null,36,6.11,"Limitation on municipality borrowing powers - has the municipality borrowed since its initial or any subsequent benefit in terms of this municipal debt support programme?\n",null,null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,{"$f":"IF(H75=\"Yes\",\"No\",IF(H75=\"No\",\"Yes\",IF(H75=\"N/A\",\"N/A\",IF(H75=\"Does not have function \",\"N/A\",\"\"))))","v":""}]
[null,null,null,null,null,"Note - there is a prohibition on municipal borrowing for three consecutive municipal financial years from the date of the municipality's initial or any subsequent benefit in terms of this municipal debt support programme. NT confirms that MFMA Circular No. 124: condition 6.11 (Limitation on municipality borrowing powers) will only be enforced in relation to new long term loans (entered into after the effective date of debt relief approval) as envisaged in MFMA section 46.  Short term borrowing, including making use of an overdraft for in-year bridging purposes are not considered within the ambit of this condition.",null,null,null,"Maximization of Revenue Base"]
[null,null,null,6.12,"For the duration of the Municipal Debt Relief (to ensure proper management of resources):",null,null,null,null,"Maximization of Revenue Base"]
[null,null,37,"6.12.1",null,"- has the municipality apportioned and ring-fenced in a sub-account to its primary bank account – (a) all electricity, water and sanitation revenue the municipality collects in any month; and (b) the component of the Local Government Equitable Share (LGES) the municipality earmarked to provide free basic electricity, water and sanitation?",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,{"$f":"IF(H78=\"Yes\",\"Yes\",IF(H78=\"No\",\"No\",IF(H78=\"N/A\",\"N/A\",IF(H78=\"Does not have function \",\"N/A\",\"\"))))","v":""}]
[null,null,38,"6.12.2",null,"- has the municipality during the month first applied the revenue in the sub-account (required per paragraph 6.12.1) to pay its current Eskom account and then secondly its bulk water current account before it applied the revenue in the sub-account for any other purpose?",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,""]
[null,null,null,null,null,"Note: Only if relevant in the specific circumstances, will a request be made to the Minister of Finance upon the municipality's request to exempt the municipality from MFMA s.8(3).",null,null,null,"Maximization of Revenue Base"]
[null,null,39,null,"Supporting evidence:  Has the municipality submitted a copy of the monthly bank statement of its ring-fenced bank account to the National Treasury and provincial treasury aligning to its MFMA s.71 statement collected revenue.",null,null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,""]
[null,null,40,6.13,"Accounting Treatment - has the municipality fully accounted for and correctly reported on the write-off of its Eskom arrear debt (debt existing as on 31 March 2023) as per any written instruction of the National Treasury: Office of the Accountant General issued for Municipal Debt Relief to date?\nNote - to include accounting for any related benefit (e.g. interest suppression, etc.) and alignment with mSCOA.",null,null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,""]
[null,null,41,6.14,"'NERSA License - has the municipality during the month failed to comply with any condition of the Municipal Debt Relief?",null,null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,{"$f":"IF(H83=\"Yes\",\"No\",IF(H83=\"No\",\"Yes\",IF(H83=\"N/A\",\"N/A\",IF(H83=\"Does not have function \",\"N/A\",\"\"))))","v":""}]
[null,null,null,null,"Note: By applying for Municipal Debt Relief as set-out in paragraph 3. of MFMA Circular no. 124, the council of a municipality that during the duration of the Municipal Debt Relief programme fails to comply with any condition of the Relief, agrees to apply to NERSA to revoke the municipality’s license in terms of section 17 of the Electricity Regulation Act, 2006 (Act no. 4 of 2006). Any such application must be preceded by the relevant processes for appointing an external mechanism as envisaged in Chapter 8 of the Municipal Systems Act, 2000, including the necessary service delivery agreement aligning with the Municipal Systems Act, 2000 and Electricity Regulation Act, 2006.  In terms of the conditions of government’s wider support to Eskom, Eskom will once again have to enforce its credit control and debt collection policies also in relation to the municipality’s arrears that are the subject of municipal debt relief, etc.",null,null,null,null,"Maximization of Revenue Base"]
[]
[null,null,"PT: HOD/ NT / MM  Name:"]
[]
[null,null,"Signature of HOD/ NT/ MM:"]
[]
[null,null,"Date:"]
[null,null,null,"**Note – if the official is signing on behalf of the Head of the Provincial Treasury (HOD) / Municipal Manager, the written procuration of the HOD / MM must be attached as an Annexure to this Certificate of Compliance."]
[null,null,null,"**Note – The Signed Certificate to be uploaded on Gomuni must not include comments column - comments need to be incoporated into the related PT  report"]

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[null,null,null,null,null,null,null,"Select",null,null,"Click on (+) Sign for Adding Comments /Notes) and (-) Sign to close Notes/Comments",null,null,null,"Search"]
[null,null,"Annexure A2 - Monthly",null,null,null,null,null," Notes/Comments"]
[null,null,null,null,null,"National Treasury"]
[null,null,null,null,null,"National Treasury"]
[null,null,null,null,null,"Municipal Debt Relief"]
[null,null,null,null,null,"MFMA Circular No. 124"]
[null,null,null,null,null,"Municipal Finance Management Act No. 56 of 2003"]
[]
["BUF"]
[]
[]
[null,null,"Certificate of Compliance: Municipal Debt Relief Conditions for Application "]
[null,null,"Period"]
[null,null,"National Financial Year "]
[null,null,"Demarcation Code of Municipality being assessed"]
[null,null,"District",null,null,null,{"$f":"_xlfn.IFNA(VLOOKUP(O1,Dd!H:N,6,FALSE),\"Complete demarcation Code above\")","v":"Complete the search boxes above"}]
[null,null,"Demarcation Description",null,null,null,{"$f":"_xlfn.IFNA(VLOOKUP(O1,Dd!H:N,5,FALSE),\"Complete demarcation Code above\")","v":"Complete the search boxes above"}]
[]
[null,null,"I, name and surname of HOD         , hereby certify that the provincial treasury monitored the compliance against the conditions of Municipal Debt Relief as set-out in MFMA Circular No. 124 and that the Provincial Treasury is satisfied and certifies that the said municipality fully complies with the conditions as set-out in the table below:"]
[]
[]
[]
[null,null,"Municipal Debt Relief Conditions (Monthly reporting)                 ",null,null,null,null,"Choose from drop down list",null,null,null,null,null,null,null,null,{"$f":"COUNTIF(Q24:Q66,TRUE)","v":7},{"$f":"IF(Q23=0,\"Completed\",IF(Q23=29,\"Not completed\",IF(AND(Q23>0,Q23<29),\"Partially completed\")))","v":"Partially completed"}]
[]
[null,null,"Condition","6,3 + \n6,12","Maintaining the Eskom and bulk water current account –          \n(current account for the purpose of this exercise means the account for a single month’s consumption):",null,null,null,null,null,1,null,null,null,null,{"$f":"IF(H25=\"Yes\",\"Yes\",IF(H25=\"No\",\"No\",IF(H25=\"N/A\",\"N/A\",IF(H25=\"Does not have function \",\"N/A\",\"\"))))","v":""},{"$f":"ISBLANK(H25)","v":true}]
[null,null,1,"6.12.2",null,"- Has the municipality paid its bulk water current account within 30 days of receiving \n   the relevant invoice (this applies to all municipalities, including metros)? \n   Note - refer condition 6.12.2",null,"Select",null,"Eskom And Bulk water current account",2,null,null,null,null,{"$f":"IF(H26=\"Yes\",\"Yes\",IF(H26=\"No\",\"No\",IF(H26=\"N/A\",\"N/A\",IF(H26=\"Does not have function \",\"N/A\",\"\"))))","v":""},false]
[null,null,2,"6.12.2",null,"- Has the municipality submitted the  supporting evidence of the bulk water current account payment to the National Treasury, the Water Board and/ or Water Trading Entity within 1 day of making any such payment (in PDF format) via the GoMuni Upload Portal https://lguploadportal.treasury.gov.za?",null,"Select",null,"Eskom And Bulk water current account",3,null,null,null,null,"",false]
[null,null,3,"6.12.2",null,"- Does the amount of the bulk water current account payment as per the proof of payment reconcile to the amount recorded on the financial system as per the mSCOA data string and the section 41(2) MFMA statement of the Water Board and/ or Water Trading Entity?",null,"Select",null,"Eskom And Bulk water current account",4,null,null,null,null,"",false]
[null,null,4,"6.3.1",null,"- Has the municipality paid its Eskom bulk current account within 30 days of receiving the relevant invoice (this applies to all municipalities, including metros)?\nNote - current account in terms of municipal debt relief approval means the total Eskom charges for the billing period plus VAT plus any component that may be due in terms of a payment arrangement of \"New arrears\" (March 2023 and / or subsequent current account(s) up to the date of NT approval of the application.",null,"Select",null,"Eskom And Bulk water current account",5,null,null,null,null,"",false]
[null,null,5,"6.3.2 6.3.3",null,"- Has the municipality submitted the supporting evidence of the bulk Eskom current account payment to the National Treasury and Eskom within 1 day of making any such payment (in PDF format) via the GoMuni Upload Portal https://lguploadportal.treasury.gov.za? ",null,"Select",null,"Eskom And Bulk water current account",6,null,null,null,null,{"$f":"IF(H30=\"Yes\",\"Yes\",IF(H30=\"Not\",\"No\",IF(H30=\"N/A\",\"N/A\",IF(H30=\"Not stated in application\",\"No\",\"\"))))","v":""},false]
[null,null,6,"6.3.4",null,"- Does the amount as per the proof of payment reconcile to the amount recorded on the financial system as per the mSCOA data string and the section 41(2) MFMA statement of Eskom?",null,"Select",null,"Eskom And Bulk water current account",7,null,null,null,null,"",false]
[null,null,null,6.4,"Compliance with a funded MTREF –                    (choose from drop down list the MTREF assessed)",null,null,null,null,null,null,null,null,null,null,""]
[null,null,7,"6.4.1",null,"- Is the municipality's MTREF funded and aligning to the National Treasury’s Budget Funding Guidelines - \n   http://mfma.treasury.gov.za/Guidelines/Pages/Funding.aspx?",null,"Select",null,"Compliance with a funded MTREF",8,null,null,null,null,"",false]
[null,null,8,"6.4.1",null,"- Has the municipality budgeted for any operating surplus on the A1 Schedule (Table A4 – Budgeted Financial Performance) of the Municipal Budget- and Reporting Regulations?",null,"Select",null,"Compliance with a funded MTREF",9,null,null,null,null,"",false]
[null,null,9,"6.4.1",null,"- Has the municipality made adequate provision for debt impairment (considering the actual collection of revenue and property rates during the 12 months immediately preceding the tabling of the budget) on the A1 Schedule (Table A4 - Budgeted Financial Performance) of the Municipal Budget-and Reporting Regulations?",null,"Select",null,"Compliance with a funded MTREF",10,null,null,null,null,"",false]
[null,null,null,null,null,"Note - For example, if the municipality during the preceding 12 months only managed to collect 60 per cent of its revenue (also property rates), the provision for debt impairment aligning with the historic collection trend should align to 40 per cent of the 2023/24 MTREF revenue projections (also propert rates). If the municipality merely used the debt impairment to 'balance' the budget and there is no real alignment between the provision for such with the actual collection of revenue, the Provincial Treasury must respond to this item as: \"No\".",null,null,null,null,null,null,null,null,null,""]
[null,null,10,"6.4.1",null,"- Has the municipality made adequate provision for depreciation and asset impairment (considering its asset register and physical state of assets) on the A1 Schedule) Table A4 - Budgeted Financial Performance) of the Municipal Budget-and Reporting Regulations? \n",null,"Select",null,"Compliance with a funded MTREF",11,null,null,null,null,"",false]
[null,null,null,null,null,"Note - If the municipality merely used the depreciation and asset impairment to 'balance' the budget and there is no real alignment between the provision for such with the state of assets/asset register, the Provincial Treasury must respond to this item as: \"No\".",null,null,null,null,12,null,null,null,null,""]
[null,null,11,"6.4.2",null,"- If the municipality’s MTREF is not funded, has it tabled and adopted a credible Budget Funding Plan as part of the MTREF budget (refer item 9.3 of MFMA Budget Circular no. 122, 09 December 2022)?",null,"Select",null,"Credible Funding Plan",null,null,null,null,null,{"$f":"IF(H39=\"There is an FRP\",\"N/A\",IF(H39=\"N/A - the MTREF is funded\",\"N/A\",IF(H39=\"Yes\",\"Yes\",IF(H39=\"No\",\"No\",IF(H39=\"N/A\",\"N/A\",IF(H39=\"Does not have function \",\"N/A\",\"\"))))))","v":""},false]
[null,null,null,null,null,"Note - if the municipality has an FRP, a separate budget funding plan is not necesary. However, the PT / NT must assesses whether the existing FRP incorporates / will give effect to a funded MTREF. If not, the FRP requires strenghtening.",null,null,null,null,13,null,null,null,null,"",true]
[null,null,12,"6.4.2",null,"- If the municipality’s MTREF is not funded and it has an FRP per the legislative framework, does the existing FRP incorporate a credible Budget Funding Plan (will the FRP give effect to a funded MTREF over the period of the FRP) - aligning with the principles of a budget funding plan as envisaged in item 9.3 of MFMA Budget Circular no. 122, 09 December 2022)?\nNote - only if the municipality does not have an FRP may \"N/A\" be selected from the dropdown list.",null,"Select",null,"FRP",14,null,null,null,null,"",false]
[null,null,13,"6.4.2",null,"- Does the municipality's annual and monthly cashflow projections included on the A1 Schedule (Table A7 -  Budgeted Cash Flows and Supporting Table SA 30 – Budgeted Monthly Cash Flows) of the Municipal Budget and Reporting Regulations aligns with and gives effect to the municipality’s Budget Funding Plan strategy (or the FRP strategy) and related seasonal trends (For example higher winter Eskom tariffs, lower January collection rates, etc.?)",null,"Select",null,"FRP/Funding Plans",15,null,null,null,null,"",false]
[null,null,14,6.5,"Cost reflective tariffs – (excluding metros) has the municipality included its completed tariff tool (refer MFMA Circular no. 98 and item 5.2 of MFMA Budget Circular no. 122) as part of the municipality’s annual tabled and adopted MTREF submissions with effect the tabling of the 2023/24 MTREF?\n",null,null,"Select",null,"Cost Reflective Tariffs",null,null,null,null,null,{"$f":"IF(H43=\"N/A - metro\",\"N/A\",IF(H43=\"Yes\",\"Yes\",IF(H43=\"No\",\"No\",IF(H43=\"N/A\",\"N/A\",IF(H43=\"Does not have function \",\"N/A\",\"\")))))","v":""},false]
[null,null,null,6.6,"Electricity and water as collection tools – has the municipality, with effect from the tabling of the 2023/24 MTREF, demonstrated, through its by-laws and budget related policies that:",null,null,null,null,null,16,null,null,null,null,"",true]
[null,null,15,"6.6.1",null,"- the municipality issues a consolidated monthly bill to all consumers/property owners  in terms of which all partial payments received are allocated in the following order of priority: firstly, to property rates, thereafter to water, wastewater, refuse removal and lastly to electricity?",null,"Select",null,"Electricity and water as collection tools",17,null,null,null,null,"",false]
[null,null,16,"6.6.2",null,"- the municipality disconnects electricity services and/or block the purchasing of pre-paid electricity of any defaulting consumer/property owner unless the defaulter already registered as an indigent consumer with the municipality?",null,"Select",null,"Electricity and water as collection tools",18,null,null,null,null,"",false]
[null,null,17,"6.6.3",null,"- the municipality is restricting and/or interrupting the supply of water of any defaulting consumer/ property owner unless the defaulter already registered as an indigent consumer with the municipality? Note: In terms of this condition the municipality must undertake such restriction/ interruption of water together with the municipal engineer(s) to ensure a minimum supply of waste water.",null,"Select",null,"Electricity and water as collection tools",19,null,null,null,null,"",false]
[null,null,18,"6.6.4",null,"- If the defaulting consumer/property owner is registered as an indigent consumer with the municipality, is the monthly supply of electricity and water to that consumer/property owner physically restricted to the monthly national basic free electricity- and water limits of 50 Kilowatt electricity and 6 Kilolitres water, respectively?\nNote – the municipality’s monthly MFMA s.71 statement must include as part of the narratives the Indigent Information in the required NT format.",null,"Select",null,"Electricity and water as collection tools",null,null,null,null,null,""]
[null,null,null,"6.6","Supporting evidence: The National Treasury and/ or provincial treasury’s related budget assessment confirms the municipality’s relevant MTREF’s related budget policies and by-laws demonstrate compliance with paragraph 6.6.",null,null,null,null,null,21,null,null,null,null,"",true]
[null,null,null,6.7,"Maintain a minimum average quarterly collection of property rates and services charges – ",null,null,null,null,null,22,null,null,null,null,"",true]
[null,null,19,"6.7.1",null,"- Has the municipality achieved a minimum of 80 per cent average quarterly collection of property rates and service charges with effect from 01 April 2023 and 85 per cent average quarterly collection with effect from 01 April 2024 during any quarter - demonstrated in the MFMA s.71 monthly and quarterly statement(s) and mSCOA data strings uploaded via the GoMuni Upload Portal?                                                                                                \n",null,"Select",null,"quarterly collection of property rates and services charges",null,null,null,null,null,{"$f":"IF(H51=\"Not yet end of quarter\",\"N/A\",IF(H51=\"Yes\",\"Yes\",IF(H51=\"No\",\"No\",IF(H51=\"N/A\",\"N/A\",IF(H51=\"Does not have function \",\"N/A\",\"\")))))","v":""}]
[null,null,null,null,null,"Note - although the norm and standard for collection (MFMA Circular No. 71) is a 95 per cent threshold, municipalities under the debt relief support will be exempted for the first two years from adhering to this norm.",null,null,null,null,23,null,null,null,null,"",true]
[null,null,null,"6.7.2",null,"- If the response in 6.7.1 is \"No\" and the municipality is unable to achieve the minimum \n  average quarterly collection as per paragraph 6.7.1, has the municipality demonstrated \n  to the satisfaction of National Treasury the following :",null,null,null,null,24,null,null,null,null,"",true]
[null,null,20,"6.7.2.1",null,null,"* the underperformance directly relates to Eskom supplied areas where the municipality does not have electricity as a collection tool and that the average quarterly collection of the municipality (excluding Eskom supplied areas) equals the required quarterly average collection set-out in paragraph 6.7.1;","Select",null,"quarterly collection of property rates and services charges",25,null,null,null,null,{"$f":"IF(H54=\"not yet the end of a quarter\",\"N/A\",IF(H54=\"6.7.1 = Yes\",\"N/A\",IF(H54=\"Yes\",\"Yes\",IF(H54=\"No\",\"No\",IF(H54=\"N/A\",\"N/A\",IF(H54=\"Does not have function \",\"N/A\",\"\"))))))","v":""},{"$f":"ISBLANK(H54)","v":false}]
[null,null,21,"6.7.2.2",null,null,"* the municipality for technical engineering reasons is unable to physically restrict and/or limit the supply of water in the Eskom supplied area(s)?","Select",null,"quarterly collection of property rates and services charges",26,null,null,null,null,{"$f":"IF(H55=\"not yet the end of a quarter\",\"N/A\",IF(H55=\"6.7.1 = Yes\",\"N/A\",IF(H55=\"Yes\",\"Yes\",IF(H55=\"No\",\"No\",IF(H55=\"N/A\",\"N/A\",IF(H55=\"Does not have function \",\"N/A\",\"\"))))))","v":""},{"$f":"ISBLANK(H55)","v":false}]
[null,null,22,"6.7.2.3",null,null,"* the municipality before 01 February 2024 attempted to enter into a service delivery agreement with Eskom for purposes of municipal revenue collection in the Eskom supplied area(s) as envisaged in sections 76 to 78 of the Municipal Systems Act, 2000 and that such failed and the reason(s) for the failure?","Select",null,"quarterly collection of property rates and services charges",27,null,null,null,null,{"$f":"IF(H56=\"not yet the end of a quarter\",\"N/A\",IF(H56=\"6.7.1 = Yes\",\"N/A\",IF(H56=\"Yes\",\"Yes\",IF(H56=\"No\",\"No\",IF(H56=\"N/A\",\"N/A\",IF(H56=\"Does not have function \",\"N/A\",\"\"))))))","v":""},false]
[null,null,23,"6.7.3",null,"- The municipality has progressively installed smart pre-paid meters in the municipality supplied areas to improve its collection and only then, on an individual case-by-case basis, considered writing off the debt of its customers, within its normal credit control process?",null,"Select",null,"quarterly collection of property rates and services charges",28,null,null,null,null,"",false]
[null,null,24,"6.7.4",null,"- Has the municipality adopted a policy to install any new electricity connection in the demarcated area with effect the 2023/24 MTREF with a smart pre-paid meter?",null,"Select",null,"quarterly collection of property rates and services charges",29,null,null,null,null,"",false]
[null,null,25,"6.7.5",null,"- Has the municipality’s 2023/24, 2024/25 and 2025/26 tabled and adopted capital budgets and MFMA section 71 statements reflected the approach set-out in 6.7.3 and 6.7.4?",null,"Select",null,"quarterly collection of property rates and services charges",null,null,null,null,null,""]
[null,null,null,6.8,"Municipality's Completeness of the revenue base – ",null,null,null,null,null,null,null,null,null,null,""]
[null,null,26,"6.8.1",null,"- Has the municipality demonstrated through the National Treasury property rates reconciliation tool that the municipality’s billing system perfectly aligns to its Council approved General Valuation Roll (GVR) and/ or any subsequent supplementary GVR compiled by the registered municipal valuer?",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,""]
[null,null,27,"6.8.1",null,"- If the response in 6.8.1 is \"No\", has the municipality demonstrated the steps taken to correct the variances identified?\nNote - monthly progress against the action plan to address variances to be included as part of the municipality's debt relief compliance reporting in the MFMA s.71 statement",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,""]
[null,null,28,"6.8.2",null,"- For the latest ending Quarter -Has the municipality submitted its completed billing system, GVR and/or interim GVR reconciliations required in terms of paragraph 6.8.1 to the National Treasury quarterly (refer MFMA Circulars no. 93, 98, 107 and 108) to the upload portal on https://lguploadportal.treasury.gov.za?",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,""]
[null,null,null,6.9,"Monitor and report on implementation – ",null,null,null,null,null,null,null,null,null,null,""]
[null,null,29,"6.9.1",null,"- MFMA section 71 reporting – has the municipal council and senior management team instituted processes to monitor and enforce accountability for the implementation of the municipality’s funded budget and Budget Funding Plan where relevant?",null,"Select",null,"Monitoring ",null,null,null,null,null,""]
[null,null,30,"6.9.2",null,"- If progress is slow in terms of paragraph 6.9.1, is the active intervention evident from the narratives supporting the municipality’s monthly MFMA section 71 reporting and recorded on the financial system as per the mSCOA data string?\nNote - condition 6.9.2 has a typing error and must refer to 6.9.1.",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,{"$f":"IF(H66=\"6.9.1 = Yes\",\"N/A\",IF(H66=\"Yes\",\"Yes\",IF(H66=\"No\",\"No\",IF(H66=\"N/A\",\"N/A\",IF(H66=\"Does not have function \",\"N/A\",\"\")))))","v":""}]
[null,null,31,"6.9.3",null,"- Municipalities with financial recovery plans (FRP) – if the municipality has a FRP as envisaged in the prevailing local government legislative framework, is the municipality reporting monthly its progress in implementing its FRP to the Provincial Executive?",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,{"$f":"IF(H67=\"No FRP\",\"N/A\",IF(H67=\"Yes\",\"Yes\",IF(H67=\"No\",\"No\",IF(H67=\"N/A\",\"N/A\",IF(H67=\"Does not have function \",\"N/A\",\"\")))))","v":""}]
[null,null,32,"6.9.4",null,"- If the municipality has an FRP, with effect from 01 April 2023, parallel to submitting its monthly FRP progress report to the Provincial Executive, has the municipality also submitted the FRP progress report to the National Treasury: Municipal Financial Recovery Service (MFRS) timeously via the GoMuni Upload Portal https://lguploadportal.treasury.gov.za?",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,{"$f":"IF(H68=\"No FRP\",\"N/A\",IF(H68=\"Yes\",\"Yes\",IF(H68=\"No\",\"No\",IF(H68=\"N/A\",\"N/A\",IF(H68=\"Does not have function \",\"N/A\",\"\")))))","v":""}]
[null,null,null,null,null,"Note - a municipality with a FRP may only benefit from the Municipal Debt Support programme if the FRP progress report was submitted to both the Provincial Executive and MFRS.",null,null,null,"Maximization of Revenue Base"]
[null,null,null,"6.10",null,"Provincial Treasury Note - Provincial Treasury certification of municipal compliance – in terms of section 5 and 74 of the MFMA, with effect from 01 April 2023, a delegated municipality may not benefit from Municipal Debt Relief, unless:",null,null,null,"Maximization of Revenue Base"]
[null,null,33,"6.10.1",null,"- has the relevant Provincial Treasury (delegated) / National Treasury (non-delegated) monthly monitored the municipality’s compliance in terms of these conditions?",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,{"$f":"IF(H71=\"Yes\",\"Yes\",IF(H71=\"No\",\"No\",IF(H71=\"N/A\",\"N/A\",IF(H71=\"Does not have function \",\"N/A\",\"\"))))","v":""}]
[null,null,34,"6.10.2",null,"- has the Head of the relevant Provincial Treasury (delegated) monthly certified the municipality’s compliance to these conditions, to the National Treasury’s satisfaction as envisaged in the conditions for provincial treasuries (refer paragraph 4.1.1 to 4.1.5 of MFMA Circular no. 124) and timeously uploaded the compliance certificate via the GoMuni Upload Portal https://lguploadportal.treasury.gov.za?\nNote - in the case of a non-delegated municipality the National Treasury to issue the compliance certificate.",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,""]
[null,null,35,"6.10.3",null,"- has the Provincial Treasury failed to rectify any provincial treasury non-compliance with any of the conditions for provincial treasuries (refer paragraph 4.1.1 to 4.1.6 of MFMA Circular no. 124) within one month of the non-compliance occurring?",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,{"$f":"IF(H73=\"Yes\",\"No\",IF(H73=\"No\",\"Yes\",IF(H73=\"N/A\",\"N/A\",IF(H73=\"Does not have function \",\"N/A\",\"\"))))","v":""}]
[null,null,null,null,null,"Note - if the PT failed to address its failure such non-compliance will be considered as non-compliance by the municipality in terms of paragraph 6.1.1.",null,null,null,"Maximization of Revenue Base"]
[null,null,36,6.11,"Limitation on municipality borrowing powers - has the municipality borrowed since its initial or any subsequent benefit in terms of this municipal debt support programme?\n",null,null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,{"$f":"IF(H75=\"Yes\",\"No\",IF(H75=\"No\",\"Yes\",IF(H75=\"N/A\",\"N/A\",IF(H75=\"Does not have function \",\"N/A\",\"\"))))","v":""}]
[null,null,null,null,null,"Note - there is a prohibition on municipal borrowing for three consecutive municipal financial years from the date of the municipality's initial or any subsequent benefit in terms of this municipal debt support programme. NT confirms that MFMA Circular No. 124: condition 6.11 (Limitation on municipality borrowing powers) will only be enforced in relation to new long term loans (entered into after the effective date of debt relief approval) as envisaged in MFMA section 46.  Short term borrowing, including making use of an overdraft for in-year bridging purposes are not considered within the ambit of this condition.",null,null,null,"Maximization of Revenue Base"]
[null,null,null,6.12,"For the duration of the Municipal Debt Relief (to ensure proper management of resources):",null,null,null,null,"Maximization of Revenue Base"]
[null,null,37,"6.12.1",null,"- has the municipality apportioned and ring-fenced in a sub-account to its primary bank account – (a) all electricity, water and sanitation revenue the municipality collects in any month; and (b) the component of the Local Government Equitable Share (LGES) the municipality earmarked to provide free basic electricity, water and sanitation?",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,{"$f":"IF(H78=\"Yes\",\"Yes\",IF(H78=\"No\",\"No\",IF(H78=\"N/A\",\"N/A\",IF(H78=\"Does not have function \",\"N/A\",\"\"))))","v":""}]
[null,null,38,"6.12.2",null,"- has the municipality during the month first applied the revenue in the sub-account (required per paragraph 6.12.1) to pay its current Eskom account and then secondly its bulk water current account before it applied the revenue in the sub-account for any other purpose?",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,""]
[null,null,null,null,null,"Note: Only if relevant in the specific circumstances, will a request be made to the Minister of Finance upon the municipality's request to exempt the municipality from MFMA s.8(3).",null,null,null,"Maximization of Revenue Base"]
[null,null,39,null,"Supporting evidence:  Has the municipality submitted a copy of the monthly bank statement of its ring-fenced bank account to the National Treasury and provincial treasury aligning to its MFMA s.71 statement collected revenue.",null,null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,""]
[null,null,40,6.13,"Accounting Treatment - has the municipality fully accounted for and correctly reported on the write-off of its Eskom arrear debt (debt existing as on 31 March 2023) as per any written instruction of the National Treasury: Office of the Accountant General issued for Municipal Debt Relief to date?\nNote - to include accounting for any related benefit (e.g. interest suppression, etc.) and alignment with mSCOA.",null,null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,""]
[null,null,41,6.14,"'NERSA License - has the municipality during the month failed to comply with any condition of the Municipal Debt Relief?",null,null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,{"$f":"IF(H83=\"Yes\",\"No\",IF(H83=\"No\",\"Yes\",IF(H83=\"N/A\",\"N/A\",IF(H83=\"Does not have function \",\"N/A\",\"\"))))","v":""}]
[null,null,null,null,"Note: By applying for Municipal Debt Relief as set-out in paragraph 3. of MFMA Circular no. 124, the council of a municipality that during the duration of the Municipal Debt Relief programme fails to comply with any condition of the Relief, agrees to apply to NERSA to revoke the municipality’s license in terms of section 17 of the Electricity Regulation Act, 2006 (Act no. 4 of 2006). Any such application must be preceded by the relevant processes for appointing an external mechanism as envisaged in Chapter 8 of the Municipal Systems Act, 2000, including the necessary service delivery agreement aligning with the Municipal Systems Act, 2000 and Electricity Regulation Act, 2006.  In terms of the conditions of government’s wider support to Eskom, Eskom will once again have to enforce its credit control and debt collection policies also in relation to the municipality’s arrears that are the subject of municipal debt relief, etc.",null,null,null,null,"Maximization of Revenue Base"]
[]
[null,null,"PT: HOD/ NT / MM  Name:"]
[]
[null,null,"Signature of HOD/ NT/ MM:"]
[]
[null,null,"Date:"]
[null,null,null,"**Note – if the official is signing on behalf of the Head of the Provincial Treasury (HOD) / Municipal Manager, the written procuration of the HOD / MM must be attached as an Annexure to this Certificate of Compliance."]
[null,null,null,"**Note – The Signed Certificate to be uploaded on Gomuni must not include comments column - comments need to be incoporated into the related PT  report"]

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[null,null,null,null,null,null,null,"Select",null,null,"Click on (+) Sign for Adding Comments /Notes) and (-) Sign to close Notes/Comments",null,null,null,"Search"]
[null,null,"Annexure A2 - Monthly",null,null,null,null,null," Notes/Comments"]
[null,null,null,null,null,"National Treasury"]
[null,null,null,null,null,"National Treasury"]
[null,null,null,null,null,"Municipal Debt Relief"]
[null,null,null,null,null,"MFMA Circular No. 124"]
[null,null,null,null,null,"Municipal Finance Management Act No. 56 of 2003"]
[]
["BUF"]
[]
[]
[null,null,"Certificate of Compliance: Municipal Debt Relief Conditions for Application "]
[null,null,"Period"]
[null,null,"National Financial Year "]
[null,null,"Demarcation Code of Municipality being assessed"]
[null,null,"District",null,null,null,{"$f":"_xlfn.IFNA(VLOOKUP(O1,Dd!H:N,6,FALSE),\"Complete demarcation Code above\")","v":"Complete the search boxes above"}]
[null,null,"Demarcation Description",null,null,null,{"$f":"_xlfn.IFNA(VLOOKUP(O1,Dd!H:N,5,FALSE),\"Complete demarcation Code above\")","v":"Complete the search boxes above"}]
[]
[null,null,"I, name and surname of HOD         , hereby certify that the provincial treasury monitored the compliance against the conditions of Municipal Debt Relief as set-out in MFMA Circular No. 124 and that the Provincial Treasury is satisfied and certifies that the said municipality fully complies with the conditions as set-out in the table below:"]
[]
[]
[]
[null,null,"Municipal Debt Relief Conditions (Monthly reporting)                 ",null,null,null,null,"Choose from drop down list",null,null,null,null,null,null,null,null,{"$f":"COUNTIF(Q24:Q66,TRUE)","v":7},{"$f":"IF(Q23=0,\"Completed\",IF(Q23=29,\"Not completed\",IF(AND(Q23>0,Q23<29),\"Partially completed\")))","v":"Partially completed"}]
[]
[null,null,"Condition","6,3 + \n6,12","Maintaining the Eskom and bulk water current account –          \n(current account for the purpose of this exercise means the account for a single month’s consumption):",null,null,null,null,null,1,null,null,null,null,{"$f":"IF(H25=\"Yes\",\"Yes\",IF(H25=\"No\",\"No\",IF(H25=\"N/A\",\"N/A\",IF(H25=\"Does not have function \",\"N/A\",\"\"))))","v":""},{"$f":"ISBLANK(H25)","v":true}]
[null,null,1,"6.12.2",null,"- Has the municipality paid its bulk water current account within 30 days of receiving \n   the relevant invoice (this applies to all municipalities, including metros)? \n   Note - refer condition 6.12.2",null,"Select",null,"Eskom And Bulk water current account",2,null,null,null,null,{"$f":"IF(H26=\"Yes\",\"Yes\",IF(H26=\"No\",\"No\",IF(H26=\"N/A\",\"N/A\",IF(H26=\"Does not have function \",\"N/A\",\"\"))))","v":""},false]
[null,null,2,"6.12.2",null,"- Has the municipality submitted the  supporting evidence of the bulk water current account payment to the National Treasury, the Water Board and/ or Water Trading Entity within 1 day of making any such payment (in PDF format) via the GoMuni Upload Portal https://lguploadportal.treasury.gov.za?",null,"Select",null,"Eskom And Bulk water current account",3,null,null,null,null,"",false]
[null,null,3,"6.12.2",null,"- Does the amount of the bulk water current account payment as per the proof of payment reconcile to the amount recorded on the financial system as per the mSCOA data string and the section 41(2) MFMA statement of the Water Board and/ or Water Trading Entity?",null,"Select",null,"Eskom And Bulk water current account",4,null,null,null,null,"",false]
[null,null,4,"6.3.1",null,"- Has the municipality paid its Eskom bulk current account within 30 days of receiving the relevant invoice (this applies to all municipalities, including metros)?\nNote - current account in terms of municipal debt relief approval means the total Eskom charges for the billing period plus VAT plus any component that may be due in terms of a payment arrangement of \"New arrears\" (March 2023 and / or subsequent current account(s) up to the date of NT approval of the application.",null,"Select",null,"Eskom And Bulk water current account",5,null,null,null,null,"",false]
[null,null,5,"6.3.2 6.3.3",null,"- Has the municipality submitted the supporting evidence of the bulk Eskom current account payment to the National Treasury and Eskom within 1 day of making any such payment (in PDF format) via the GoMuni Upload Portal https://lguploadportal.treasury.gov.za? ",null,"Select",null,"Eskom And Bulk water current account",6,null,null,null,null,{"$f":"IF(H30=\"Yes\",\"Yes\",IF(H30=\"Not\",\"No\",IF(H30=\"N/A\",\"N/A\",IF(H30=\"Not stated in application\",\"No\",\"\"))))","v":""},false]
[null,null,6,"6.3.4",null,"- Does the amount as per the proof of payment reconcile to the amount recorded on the financial system as per the mSCOA data string and the section 41(2) MFMA statement of Eskom?",null,"Select",null,"Eskom And Bulk water current account",7,null,null,null,null,"",false]
[null,null,null,6.4,"Compliance with a funded MTREF –                    (choose from drop down list the MTREF assessed)",null,null,null,null,null,null,null,null,null,null,""]
[null,null,7,"6.4.1",null,"- Is the municipality's MTREF funded and aligning to the National Treasury’s Budget Funding Guidelines - \n   http://mfma.treasury.gov.za/Guidelines/Pages/Funding.aspx?",null,"Select",null,"Compliance with a funded MTREF",8,null,null,null,null,"",false]
[null,null,8,"6.4.1",null,"- Has the municipality budgeted for any operating surplus on the A1 Schedule (Table A4 – Budgeted Financial Performance) of the Municipal Budget- and Reporting Regulations?",null,"Select",null,"Compliance with a funded MTREF",9,null,null,null,null,"",false]
[null,null,9,"6.4.1",null,"- Has the municipality made adequate provision for debt impairment (considering the actual collection of revenue and property rates during the 12 months immediately preceding the tabling of the budget) on the A1 Schedule (Table A4 - Budgeted Financial Performance) of the Municipal Budget-and Reporting Regulations?",null,"Select",null,"Compliance with a funded MTREF",10,null,null,null,null,"",false]
[null,null,null,null,null,"Note - For example, if the municipality during the preceding 12 months only managed to collect 60 per cent of its revenue (also property rates), the provision for debt impairment aligning with the historic collection trend should align to 40 per cent of the 2023/24 MTREF revenue projections (also propert rates). If the municipality merely used the debt impairment to 'balance' the budget and there is no real alignment between the provision for such with the actual collection of revenue, the Provincial Treasury must respond to this item as: \"No\".",null,null,null,null,null,null,null,null,null,""]
[null,null,10,"6.4.1",null,"- Has the municipality made adequate provision for depreciation and asset impairment (considering its asset register and physical state of assets) on the A1 Schedule) Table A4 - Budgeted Financial Performance) of the Municipal Budget-and Reporting Regulations? \n",null,"Select",null,"Compliance with a funded MTREF",11,null,null,null,null,"",false]
[null,null,null,null,null,"Note - If the municipality merely used the depreciation and asset impairment to 'balance' the budget and there is no real alignment between the provision for such with the state of assets/asset register, the Provincial Treasury must respond to this item as: \"No\".",null,null,null,null,12,null,null,null,null,""]
[null,null,11,"6.4.2",null,"- If the municipality’s MTREF is not funded, has it tabled and adopted a credible Budget Funding Plan as part of the MTREF budget (refer item 9.3 of MFMA Budget Circular no. 122, 09 December 2022)?",null,"Select",null,"Credible Funding Plan",null,null,null,null,null,{"$f":"IF(H39=\"There is an FRP\",\"N/A\",IF(H39=\"N/A - the MTREF is funded\",\"N/A\",IF(H39=\"Yes\",\"Yes\",IF(H39=\"No\",\"No\",IF(H39=\"N/A\",\"N/A\",IF(H39=\"Does not have function \",\"N/A\",\"\"))))))","v":""},false]
[null,null,null,null,null,"Note - if the municipality has an FRP, a separate budget funding plan is not necesary. However, the PT / NT must assesses whether the existing FRP incorporates / will give effect to a funded MTREF. If not, the FRP requires strenghtening.",null,null,null,null,13,null,null,null,null,"",true]
[null,null,12,"6.4.2",null,"- If the municipality’s MTREF is not funded and it has an FRP per the legislative framework, does the existing FRP incorporate a credible Budget Funding Plan (will the FRP give effect to a funded MTREF over the period of the FRP) - aligning with the principles of a budget funding plan as envisaged in item 9.3 of MFMA Budget Circular no. 122, 09 December 2022)?\nNote - only if the municipality does not have an FRP may \"N/A\" be selected from the dropdown list.",null,"Select",null,"FRP",14,null,null,null,null,"",false]
[null,null,13,"6.4.2",null,"- Does the municipality's annual and monthly cashflow projections included on the A1 Schedule (Table A7 -  Budgeted Cash Flows and Supporting Table SA 30 – Budgeted Monthly Cash Flows) of the Municipal Budget and Reporting Regulations aligns with and gives effect to the municipality’s Budget Funding Plan strategy (or the FRP strategy) and related seasonal trends (For example higher winter Eskom tariffs, lower January collection rates, etc.?)",null,"Select",null,"FRP/Funding Plans",15,null,null,null,null,"",false]
[null,null,14,6.5,"Cost reflective tariffs – (excluding metros) has the municipality included its completed tariff tool (refer MFMA Circular no. 98 and item 5.2 of MFMA Budget Circular no. 122) as part of the municipality’s annual tabled and adopted MTREF submissions with effect the tabling of the 2023/24 MTREF?\n",null,null,"Select",null,"Cost Reflective Tariffs",null,null,null,null,null,{"$f":"IF(H43=\"N/A - metro\",\"N/A\",IF(H43=\"Yes\",\"Yes\",IF(H43=\"No\",\"No\",IF(H43=\"N/A\",\"N/A\",IF(H43=\"Does not have function \",\"N/A\",\"\")))))","v":""},false]
[null,null,null,6.6,"Electricity and water as collection tools – has the municipality, with effect from the tabling of the 2023/24 MTREF, demonstrated, through its by-laws and budget related policies that:",null,null,null,null,null,16,null,null,null,null,"",true]
[null,null,15,"6.6.1",null,"- the municipality issues a consolidated monthly bill to all consumers/property owners  in terms of which all partial payments received are allocated in the following order of priority: firstly, to property rates, thereafter to water, wastewater, refuse removal and lastly to electricity?",null,"Select",null,"Electricity and water as collection tools",17,null,null,null,null,"",false]
[null,null,16,"6.6.2",null,"- the municipality disconnects electricity services and/or block the purchasing of pre-paid electricity of any defaulting consumer/property owner unless the defaulter already registered as an indigent consumer with the municipality?",null,"Select",null,"Electricity and water as collection tools",18,null,null,null,null,"",false]
[null,null,17,"6.6.3",null,"- the municipality is restricting and/or interrupting the supply of water of any defaulting consumer/ property owner unless the defaulter already registered as an indigent consumer with the municipality? Note: In terms of this condition the municipality must undertake such restriction/ interruption of water together with the municipal engineer(s) to ensure a minimum supply of waste water.",null,"Select",null,"Electricity and water as collection tools",19,null,null,null,null,"",false]
[null,null,18,"6.6.4",null,"- If the defaulting consumer/property owner is registered as an indigent consumer with the municipality, is the monthly supply of electricity and water to that consumer/property owner physically restricted to the monthly national basic free electricity- and water limits of 50 Kilowatt electricity and 6 Kilolitres water, respectively?\nNote – the municipality’s monthly MFMA s.71 statement must include as part of the narratives the Indigent Information in the required NT format.",null,"Select",null,"Electricity and water as collection tools",null,null,null,null,null,""]
[null,null,null,"6.6","Supporting evidence: The National Treasury and/ or provincial treasury’s related budget assessment confirms the municipality’s relevant MTREF’s related budget policies and by-laws demonstrate compliance with paragraph 6.6.",null,null,null,null,null,21,null,null,null,null,"",true]
[null,null,null,6.7,"Maintain a minimum average quarterly collection of property rates and services charges – ",null,null,null,null,null,22,null,null,null,null,"",true]
[null,null,19,"6.7.1",null,"- Has the municipality achieved a minimum of 80 per cent average quarterly collection of property rates and service charges with effect from 01 April 2023 and 85 per cent average quarterly collection with effect from 01 April 2024 during any quarter - demonstrated in the MFMA s.71 monthly and quarterly statement(s) and mSCOA data strings uploaded via the GoMuni Upload Portal?                                                                                                \n",null,"Select",null,"quarterly collection of property rates and services charges",null,null,null,null,null,{"$f":"IF(H51=\"Not yet end of quarter\",\"N/A\",IF(H51=\"Yes\",\"Yes\",IF(H51=\"No\",\"No\",IF(H51=\"N/A\",\"N/A\",IF(H51=\"Does not have function \",\"N/A\",\"\")))))","v":""}]
[null,null,null,null,null,"Note - although the norm and standard for collection (MFMA Circular No. 71) is a 95 per cent threshold, municipalities under the debt relief support will be exempted for the first two years from adhering to this norm.",null,null,null,null,23,null,null,null,null,"",true]
[null,null,null,"6.7.2",null,"- If the response in 6.7.1 is \"No\" and the municipality is unable to achieve the minimum \n  average quarterly collection as per paragraph 6.7.1, has the municipality demonstrated \n  to the satisfaction of National Treasury the following :",null,null,null,null,24,null,null,null,null,"",true]
[null,null,20,"6.7.2.1",null,null,"* the underperformance directly relates to Eskom supplied areas where the municipality does not have electricity as a collection tool and that the average quarterly collection of the municipality (excluding Eskom supplied areas) equals the required quarterly average collection set-out in paragraph 6.7.1;","Select",null,"quarterly collection of property rates and services charges",25,null,null,null,null,{"$f":"IF(H54=\"not yet the end of a quarter\",\"N/A\",IF(H54=\"6.7.1 = Yes\",\"N/A\",IF(H54=\"Yes\",\"Yes\",IF(H54=\"No\",\"No\",IF(H54=\"N/A\",\"N/A\",IF(H54=\"Does not have function \",\"N/A\",\"\"))))))","v":""},{"$f":"ISBLANK(H54)","v":false}]
[null,null,21,"6.7.2.2",null,null,"* the municipality for technical engineering reasons is unable to physically restrict and/or limit the supply of water in the Eskom supplied area(s)?","Select",null,"quarterly collection of property rates and services charges",26,null,null,null,null,{"$f":"IF(H55=\"not yet the end of a quarter\",\"N/A\",IF(H55=\"6.7.1 = Yes\",\"N/A\",IF(H55=\"Yes\",\"Yes\",IF(H55=\"No\",\"No\",IF(H55=\"N/A\",\"N/A\",IF(H55=\"Does not have function \",\"N/A\",\"\"))))))","v":""},{"$f":"ISBLANK(H55)","v":false}]
[null,null,22,"6.7.2.3",null,null,"* the municipality before 01 February 2024 attempted to enter into a service delivery agreement with Eskom for purposes of municipal revenue collection in the Eskom supplied area(s) as envisaged in sections 76 to 78 of the Municipal Systems Act, 2000 and that such failed and the reason(s) for the failure?","Select",null,"quarterly collection of property rates and services charges",27,null,null,null,null,{"$f":"IF(H56=\"not yet the end of a quarter\",\"N/A\",IF(H56=\"6.7.1 = Yes\",\"N/A\",IF(H56=\"Yes\",\"Yes\",IF(H56=\"No\",\"No\",IF(H56=\"N/A\",\"N/A\",IF(H56=\"Does not have function \",\"N/A\",\"\"))))))","v":""},false]
[null,null,23,"6.7.3",null,"- The municipality has progressively installed smart pre-paid meters in the municipality supplied areas to improve its collection and only then, on an individual case-by-case basis, considered writing off the debt of its customers, within its normal credit control process?",null,"Select",null,"quarterly collection of property rates and services charges",28,null,null,null,null,"",false]
[null,null,24,"6.7.4",null,"- Has the municipality adopted a policy to install any new electricity connection in the demarcated area with effect the 2023/24 MTREF with a smart pre-paid meter?",null,"Select",null,"quarterly collection of property rates and services charges",29,null,null,null,null,"",false]
[null,null,25,"6.7.5",null,"- Has the municipality’s 2023/24, 2024/25 and 2025/26 tabled and adopted capital budgets and MFMA section 71 statements reflected the approach set-out in 6.7.3 and 6.7.4?",null,"Select",null,"quarterly collection of property rates and services charges",null,null,null,null,null,""]
[null,null,null,6.8,"Municipality's Completeness of the revenue base – ",null,null,null,null,null,null,null,null,null,null,""]
[null,null,26,"6.8.1",null,"- Has the municipality demonstrated through the National Treasury property rates reconciliation tool that the municipality’s billing system perfectly aligns to its Council approved General Valuation Roll (GVR) and/ or any subsequent supplementary GVR compiled by the registered municipal valuer?",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,""]
[null,null,27,"6.8.1",null,"- If the response in 6.8.1 is \"No\", has the municipality demonstrated the steps taken to correct the variances identified?\nNote - monthly progress against the action plan to address variances to be included as part of the municipality's debt relief compliance reporting in the MFMA s.71 statement",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,""]
[null,null,28,"6.8.2",null,"- For the latest ending Quarter -Has the municipality submitted its completed billing system, GVR and/or interim GVR reconciliations required in terms of paragraph 6.8.1 to the National Treasury quarterly (refer MFMA Circulars no. 93, 98, 107 and 108) to the upload portal on https://lguploadportal.treasury.gov.za?",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,""]
[null,null,null,6.9,"Monitor and report on implementation – ",null,null,null,null,null,null,null,null,null,null,""]
[null,null,29,"6.9.1",null,"- MFMA section 71 reporting – has the municipal council and senior management team instituted processes to monitor and enforce accountability for the implementation of the municipality’s funded budget and Budget Funding Plan where relevant?",null,"Select",null,"Monitoring ",null,null,null,null,null,""]
[null,null,30,"6.9.2",null,"- If progress is slow in terms of paragraph 6.9.1, is the active intervention evident from the narratives supporting the municipality’s monthly MFMA section 71 reporting and recorded on the financial system as per the mSCOA data string?\nNote - condition 6.9.2 has a typing error and must refer to 6.9.1.",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,{"$f":"IF(H66=\"6.9.1 = Yes\",\"N/A\",IF(H66=\"Yes\",\"Yes\",IF(H66=\"No\",\"No\",IF(H66=\"N/A\",\"N/A\",IF(H66=\"Does not have function \",\"N/A\",\"\")))))","v":""}]
[null,null,31,"6.9.3",null,"- Municipalities with financial recovery plans (FRP) – if the municipality has a FRP as envisaged in the prevailing local government legislative framework, is the municipality reporting monthly its progress in implementing its FRP to the Provincial Executive?",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,{"$f":"IF(H67=\"No FRP\",\"N/A\",IF(H67=\"Yes\",\"Yes\",IF(H67=\"No\",\"No\",IF(H67=\"N/A\",\"N/A\",IF(H67=\"Does not have function \",\"N/A\",\"\")))))","v":""}]
[null,null,32,"6.9.4",null,"- If the municipality has an FRP, with effect from 01 April 2023, parallel to submitting its monthly FRP progress report to the Provincial Executive, has the municipality also submitted the FRP progress report to the National Treasury: Municipal Financial Recovery Service (MFRS) timeously via the GoMuni Upload Portal https://lguploadportal.treasury.gov.za?",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,{"$f":"IF(H68=\"No FRP\",\"N/A\",IF(H68=\"Yes\",\"Yes\",IF(H68=\"No\",\"No\",IF(H68=\"N/A\",\"N/A\",IF(H68=\"Does not have function \",\"N/A\",\"\")))))","v":""}]
[null,null,null,null,null,"Note - a municipality with a FRP may only benefit from the Municipal Debt Support programme if the FRP progress report was submitted to both the Provincial Executive and MFRS.",null,null,null,"Maximization of Revenue Base"]
[null,null,null,"6.10",null,"Provincial Treasury Note - Provincial Treasury certification of municipal compliance – in terms of section 5 and 74 of the MFMA, with effect from 01 April 2023, a delegated municipality may not benefit from Municipal Debt Relief, unless:",null,null,null,"Maximization of Revenue Base"]
[null,null,33,"6.10.1",null,"- has the relevant Provincial Treasury (delegated) / National Treasury (non-delegated) monthly monitored the municipality’s compliance in terms of these conditions?",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,{"$f":"IF(H71=\"Yes\",\"Yes\",IF(H71=\"No\",\"No\",IF(H71=\"N/A\",\"N/A\",IF(H71=\"Does not have function \",\"N/A\",\"\"))))","v":""}]
[null,null,34,"6.10.2",null,"- has the Head of the relevant Provincial Treasury (delegated) monthly certified the municipality’s compliance to these conditions, to the National Treasury’s satisfaction as envisaged in the conditions for provincial treasuries (refer paragraph 4.1.1 to 4.1.5 of MFMA Circular no. 124) and timeously uploaded the compliance certificate via the GoMuni Upload Portal https://lguploadportal.treasury.gov.za?\nNote - in the case of a non-delegated municipality the National Treasury to issue the compliance certificate.",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,""]
[null,null,35,"6.10.3",null,"- has the Provincial Treasury failed to rectify any provincial treasury non-compliance with any of the conditions for provincial treasuries (refer paragraph 4.1.1 to 4.1.6 of MFMA Circular no. 124) within one month of the non-compliance occurring?",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,{"$f":"IF(H73=\"Yes\",\"No\",IF(H73=\"No\",\"Yes\",IF(H73=\"N/A\",\"N/A\",IF(H73=\"Does not have function \",\"N/A\",\"\"))))","v":""}]
[null,null,null,null,null,"Note - if the PT failed to address its failure such non-compliance will be considered as non-compliance by the municipality in terms of paragraph 6.1.1.",null,null,null,"Maximization of Revenue Base"]
[null,null,36,6.11,"Limitation on municipality borrowing powers - has the municipality borrowed since its initial or any subsequent benefit in terms of this municipal debt support programme?\n",null,null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,{"$f":"IF(H75=\"Yes\",\"No\",IF(H75=\"No\",\"Yes\",IF(H75=\"N/A\",\"N/A\",IF(H75=\"Does not have function \",\"N/A\",\"\"))))","v":""}]
[null,null,null,null,null,"Note - there is a prohibition on municipal borrowing for three consecutive municipal financial years from the date of the municipality's initial or any subsequent benefit in terms of this municipal debt support programme. NT confirms that MFMA Circular No. 124: condition 6.11 (Limitation on municipality borrowing powers) will only be enforced in relation to new long term loans (entered into after the effective date of debt relief approval) as envisaged in MFMA section 46.  Short term borrowing, including making use of an overdraft for in-year bridging purposes are not considered within the ambit of this condition.",null,null,null,"Maximization of Revenue Base"]
[null,null,null,6.12,"For the duration of the Municipal Debt Relief (to ensure proper management of resources):",null,null,null,null,"Maximization of Revenue Base"]
[null,null,37,"6.12.1",null,"- has the municipality apportioned and ring-fenced in a sub-account to its primary bank account – (a) all electricity, water and sanitation revenue the municipality collects in any month; and (b) the component of the Local Government Equitable Share (LGES) the municipality earmarked to provide free basic electricity, water and sanitation?",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,{"$f":"IF(H78=\"Yes\",\"Yes\",IF(H78=\"No\",\"No\",IF(H78=\"N/A\",\"N/A\",IF(H78=\"Does not have function \",\"N/A\",\"\"))))","v":""}]
[null,null,38,"6.12.2",null,"- has the municipality during the month first applied the revenue in the sub-account (required per paragraph 6.12.1) to pay its current Eskom account and then secondly its bulk water current account before it applied the revenue in the sub-account for any other purpose?",null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,""]
[null,null,null,null,null,"Note: Only if relevant in the specific circumstances, will a request be made to the Minister of Finance upon the municipality's request to exempt the municipality from MFMA s.8(3).",null,null,null,"Maximization of Revenue Base"]
[null,null,39,null,"Supporting evidence:  Has the municipality submitted a copy of the monthly bank statement of its ring-fenced bank account to the National Treasury and provincial treasury aligning to its MFMA s.71 statement collected revenue.",null,null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,""]
[null,null,40,6.13,"Accounting Treatment - has the municipality fully accounted for and correctly reported on the write-off of its Eskom arrear debt (debt existing as on 31 March 2023) as per any written instruction of the National Treasury: Office of the Accountant General issued for Municipal Debt Relief to date?\nNote - to include accounting for any related benefit (e.g. interest suppression, etc.) and alignment with mSCOA.",null,null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,""]
[null,null,41,6.14,"'NERSA License - has the municipality during the month failed to comply with any condition of the Municipal Debt Relief?",null,null,"Select",null,"Maximization of Revenue Base",null,null,null,null,null,{"$f":"IF(H83=\"Yes\",\"No\",IF(H83=\"No\",\"Yes\",IF(H83=\"N/A\",\"N/A\",IF(H83=\"Does not have function \",\"N/A\",\"\"))))","v":""}]
[null,null,null,null,"Note: By applying for Municipal Debt Relief as set-out in paragraph 3. of MFMA Circular no. 124, the council of a municipality that during the duration of the Municipal Debt Relief programme fails to comply with any condition of the Relief, agrees to apply to NERSA to revoke the municipality’s license in terms of section 17 of the Electricity Regulation Act, 2006 (Act no. 4 of 2006). Any such application must be preceded by the relevant processes for appointing an external mechanism as envisaged in Chapter 8 of the Municipal Systems Act, 2000, including the necessary service delivery agreement aligning with the Municipal Systems Act, 2000 and Electricity Regulation Act, 2006.  In terms of the conditions of government’s wider support to Eskom, Eskom will once again have to enforce its credit control and debt collection policies also in relation to the municipality’s arrears that are the subject of municipal debt relief, etc.",null,null,null,null,"Maximization of Revenue Base"]
[]
[null,null,"PT: HOD/ NT / MM  Name:"]
[]
[null,null,"Signature of HOD/ NT/ MM:"]
[]
[null,null,"Date:"]
[null,null,null,"**Note – if the official is signing on behalf of the Head of the Provincial Treasury (HOD) / Municipal Manager, the written procuration of the HOD / MM must be attached as an Annexure to this Certificate of Compliance."]
[null,null,null,"**Note – The Signed Certificate to be uploaded on Gomuni must not include comments column - comments need to be incoporated into the related PT  report"]

{"sheet":"Sheet1","index":16,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":true,"merged":[]}

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[null,null,null,null,null,"Annexure A"]
[null,null,null,null,"National Treasury"]
[null,null,null,null,"Municipal Debt Relief"]
[null,null,null,null,"MFMA Circular No. 124"]
[null,null,null,null,"Municipal Finance Management Act No. 56 of 2003"]
[]
[null,null,"Choose Name of Provincial Treasury from drop down list"]
[null,null,"Certificate of Compliance: Municipal Debt Relief Conditions for Month ",null,null,null,"(choose month from drop down list)"]
[]
[null,"I, name and surname of HOD, head of the name of Provincial Treasury hereby certify that the provincial treasury monitored the [insert demarcation code]  [insert name of municipality]’s  compliance against the conditions of Municipal Debt Relief as set-out in MFMA Circular No. 124 and that the Provincial Treasury is satisfied and certifies that the said municipality fully complies with the conditions as set-out in the table below:"]
[]
[null,"National Financial Year (choose from drop down list)",null,null,null,null,"2023/24"]
[]
[]
[null,"Monthly Reporting by the Provincial Treasury"]
[null,"Note – (1) If the PT selected “No” in respect of any condition below, the Provincial Treasury must include a report on the support measures instituted by both the Provincial Treasury and the municipality to facilitate the municipality’s progressive adherence to this condition(s) as an Annexure to this certificate of compliance.\n               (2) The referencing below is as per MFMA Circular No. 124 (paragraph 6)."]
[]
[null,"Monthly Compliance Check List",6.3,"Maintaining the Eskom and bulk water current account –          \n(current account for the purpose of this exercise means the account for a single month’s consumption):"]
[null,null,"6.3.1",null,"- Has the municipality paid its bulk water current account within 30 days of receiving \n   the relevant invoice (this applies to all municipalities, including metros)?",null,"Select"]
[null,null,"6.3.2\n6.3.3",null,"- Has the municipality submitted the  supporting evidence of the bulk water current account payment to the National Treasury, the Water Board and/ or Water Trading Entity within 1 day of making any such payment (in PDF format) via the GoMuni Upload Portal https://lguploadportal.treasury.gov.za?",null,"Select"]
[null,null,"6.3.4",null,"- Does the amount of the bulk water current account payment as per the proof of payment reconcile to the amount recorded on the financial system as per the mSCOA data string and the section 41(2) MFMA statement of the Water Board and/ or Water Trading Entity?",null,"Select"]
[null,null,"6.3.1",null,"- Has the municipality paid its Eskom bulk current account within 30 days of receiving the relevant invoice (this applies to all municipalities, including metros)?",null,"Select"]
[null,null,"6.3.2 6.3.3",null,"- Has the municipality submitted the supporting evidence of the bulk Eskom current account payment to the National Treasury and Eskom within 1 day of making any such payment (in PDF format) via the GoMuni Upload Portal https://lguploadportal.treasury.gov.za? ",null,"Select"]
[null,null,"6.3.4",null,"- Does the amount as per the proof of payment reconcile to the amount recorded on the financial system as per the mSCOA data string and the section 41(2) MFMA statement of Eskom?",null,"Select"]
[null,null,6.4,"Compliance with a funded MTREF – "]
[null,null,"6.4.1",null,"- Has the municipality tabled and adopted a funded 2023/24 MTREF aligning to the National Treasury’s Budget Funding Guidelines - \n   http://mfma.treasury.gov.za/Guidelines/Pages/Funding.aspx?",null,"Select"]
[null,null,"6.4.1",null,"- Has the municipality budgeted for any operating surplus on the A1 Schedule (Table A4 – Budgeted Financial Performance) of the Municipal Budget- and Reporting Regulations?",null,"Select"]
[null,null,"6.4.1",null,"- Has the municipality made adequate provision for debt impairment (considering the actual collection of revenue and property rates during the 12 months immediately preceding the    tabling of the budget) on the A1 Schedule (Table A4 - Budgeted Financial Performance) of the Municipal Budget-and Reporting Regulations?",null,"Select"]
[null,null,null,null,"Note - For example, if the municipality during the preceding 12 months only managed to collect 60 per cent of its revenue (also property rates), the provision for debt impairment aligning with the historic collection trend should align to 40 per cent of the 2023/24 MTREF revenue projections (also propert rates). If the municipality merely used the debt impairment to 'balance' the budget and there is no real alignment between the provision for such with the actual collection of revenue, the Provincial Treasury must respond to this item as: \"No\"."]
[null,null,"6.4.1",null,"- Has the municipality made adequate provision for depreciation and asset impairment (considering its asset register and physical state of assets) on the A1 Schedule) Table A4 - Budgeted Financial Performance) of the Municipal Budget-and Reporting Regulations? \n",null,"Select"]
[null,null,null,null,"Note - If the municipality merely used the depreciation and asset impairment to 'balance' the budget and there is no real alignment between the provision for such with the state of assets/asset register, the Provincial Treasury must respond to this item as: \"No\"."]
[null,null,"6.4.2",null,"- If the municipality’s MTREF is not funded, has it tabled and adopted a credible Budget Funding Plan as part of the MTREF budget (refer item 9.3 of MFMA Budget Circular no. 122, 09 December 2022)?",null,"Select"]
[null,null,"6.4.2",null,"- Does the municipality's annual and monthly cashflow projections included on the A1 Schedule (Table A7 -  Budgeted Cash Flows and Supporting Table SA 30 – Budgeted Monthly Cash Flows) of the Municipal Budget and Reporting Regulations aligns with and gives effect to the municipality’s Budget Funding Plan strategy and related seasonal trends (For example higher winter Eskom tariffs, lower January collection rates, etc.?)",null,"Select"]
[null,null,6.5,"Cost reflective tariffs – has the municipality included its completed tariff tool (refer MFMA Circular no. 98 and item 5.2 of MFMA Budget Circular no. 122) as part of the municipality’s annual tabled and adopted MTREF submissions with effect the tabling of the 2023/24 MTREF?\n",null,null,"Select"]
[null,null,6.6,"Electricity and water as collection tools – has the municipality, with effect from the tabling of the 2023/24 MTREF, demonstrated, through its by-laws and budget related policies that:"]
[null,null,"6.6.1",null,"- the municipality issues a consolidated monthly bill to all consumers/property owners  in terms of which all partial payments received are allocated in the following order of priority: firstly, to property rates, thereafter to water, wastewater, refuse removal and lastly to electricity?",null,"Select"]
[null,null,"6.6.2",null,"- the municipality disconnects electricity services and/or block the purchasing of pre-paid electricity of any defaulting consumer/property owner unless the defaulter already registered as an indigent consumer with the municipality?",null,"Select"]
[null,null,"6.6.3",null,"- the municipality is restricting and/or interrupting the supply of water of any defaulting consumer/ property owner unless the defaulter already registered as an indigent consumer with the municipality?",null,"Select"]
[null,null,null,null,"Note: In terms of this condition the municipality must undertake such restriction/ interruption of water together with the municipal engineer(s) to ensure a minimum supply of waste water."]
[null,null,"6.6.4",null,"- If the defaulting consumer/property owner is registered as an indigent consumer with the municipality, is the monthly supply of electricity and water to that consumer/property owner physically restricted to the monthly national basic free electricity- and water limits of 50 Kilowatt electricity and 6 Kilolitres water, respectively?",null,"Select"]
[null,null,"6.6","Supporting evidence: The National Treasury and/ or provincial treasury’s related budget assessment confirms the municipality’s relevant MTREF’s related budget policies and by-laws demonstrate compliance with paragraph 6.6."]
[null,null,6.7,"Maintain a minimum average quarterly collection of property rates and services charges – "]
[null,null,"6.7.1",null,"- Has the municipality achieved a minimum of 80 per cent average quarterly collection of property rates and service charges with effect from 01 April 2023 and 85 per cent average quarterly collection with effect from 01 April 2024 during any quarter - demonstrated in the MFMA s.71 monthly and quarterly statement(s) and mSCOA data strings uploaded to the LGDRS?                                                                                                \n",null,"Select"]
[null,null,null,null,"Note - although the norm and standard for collection (MFMA Circular No. 71) is a 95 per cent threshold, municipalities under the debt relief support will be exempted for the first two years from adhering to this norm."]
[null,null,"6.7.2",null,"- If the response in 6.7.1 is \"No\" and the municipality is unable to achieve the minimum \n  average quarterly collection as per paragraph 6.7.1, has the municipality demonstrated \n  to the satisfaction of the National Treasury that – "]
[null,null,"6.7.2.1",null,null,"* the underperformance directly relates to Eskom supplied areas where the municipality does not have electricity as a collection tool and that the average quarterly collection of the municipality (excluding Eskom supplied areas) equals the required quarterly average collection set-out in paragraph 6.7.1;","Select"]
[null,null,"6.7.2.2",null,null,"* the municipality for technical engineering reasons is unable to physically restrict and/or limit the supply of water in the Eskom supplied area(s)?","Select"]
[null,null,"6.7.2.3",null,null,"* the municipality before 01 February 2024 attempted to enter into a service delivery agreement with Eskom for purposes of municipal revenue collection in the Eskom supplied area(s) as envisaged in sections 76 to 78 of the Municipal Systems Act, 2000 and that such failed and the reason(s) for the failure?","Select"]
[null,null,"6.7.3",null,"- The municipality has progressively installed smart pre-paid meters in the municipality supplied areas to improve its collection and only then, on an individual case-by-case basis, considered writing off the debt of its customers, within its normal credit control process?",null,"Select"]
[null,null,"6.7.4",null,"- Has the municipality adopted a policy to install any new electricity connection in the demarcated area with effect the 2023/24 MTREF with a smart pre-paid meter?",null,"Select"]
[null,null,"6.7.5",null,"-Has the municipality’s 2023/24, 2024/25 and 2025/26 tabled and adopted capital budgets and MFMA section 71 statements reflected the approach set-out in 6.7.3 and 6.7.4?",null,"Select"]
[null,null,6.8,"Municipality's Completeness of the revenue base – "]
[null,null,"6.8.1",null,"- Has the municipality demonstrated through the National Treasury property rates reconciliation tool that the municipality’s billing system perfectly aligns to its Council approved General Valuation Roll (GVR) and/ or any subsequent supplementary GVR compiled by the registered municipal valuer and demonstrated the steps taken to correct the variances identified?",null,"Select"]
[null,null,"6.8.2",null,"- Has the municipality submitted its completed billing system, GVR and/or interim GVR reconciliations required in terms of paragraph 6.8.1 to the National Treasury quarterly (refer MFMA Circulars no. 93, 98, 107 and 108) to the upload portal on https://lguploadportal.treasury.gov.za?",null,"Select"]
[null,null,6.9,"Monitor and report on implementation – "]
[null,null,"6.9.1",null,"- MFMA section 71 reporting – has the municipal council and senior management team instituted processes to monitor and enforce accountability for the implementation of the municipality’s funded budget and Budget Funding Plan where relevant?",null,"Select"]
[null,null,"6.9.2",null,"- If progress is slow in terms of paragraph 6.8.3, is the active intervention evident from the narratives supporting the municipality’s monthly MFMA section 71 reporting and recorded on the financial system as per the mSCOA data string?",null,"Select"]
[null,null,"6.9.3",null,"- Municipalities with financial recovery plans (FRP) – if the municipality has a FRP as envisaged in the prevailing local government legislative framework, is the municipality reporting monthly its progress in implementing its FRP to the Provincial Executive?",null,"Select"]
[null,null,"6.9.4",null,"- If the municipality that has an FRP, with effect from 01 April 2023, parallel to submitting its monthly FRP progress reports to the Provincial Executive, ihas the municipality also submitted such FRP progress reports to the National Treasury: Municipal Financial Recovery Service (MFRS) timeously?",null,"Select"]
[null,null,null,null,"Note - a municipality with a FRP may only benefit from the Municipal Debt Support programme if the FRP progress report was submitted to both the Provincial Executive and MFRS."]
[null,null,"6.10",null,"Provincial Treasury Note - Provincial Treasury certification of municipal compliance – in terms of section 5 and 74 of the MFMA, with effect from 01 April 2023, a delegated municipality may not benefit from Municipal Debt Relief, unless:"]
[null,null,"6.10.1",null,"- has the relevant Provincial Treasury monthly monitored the municipality’s compliance in terms of these conditions?",null,"Select"]
[null,null,"6.10.2",null,"- has the relevant Head of the relevant Provincial Treasury monthly certified the municipality’s compliance to these conditions, to the National Treasury’s satisfaction as envisaged in the conditions for provincial treasuries (refer paragraph 4.1.1 to 4.1.5 of MFMA Circular no. 124)?",null,"Select"]
[null,null,"6.10.3",null,"- has the Provincial Treasury failed to rectify any provincial treasury non-compliance with any of the conditions for provincial treasuries (refer paragraph 4.1.1 to 4.1.6 of MFMA Circular no. 124) within one month of the non-compliance occurring?",null,"Select"]
[null,null,null,null,"Note - if the PT failed to address its failure such non-compliance will be considered as non-compliance by the municipality in terms of paragraph 6.1.1."]
[null,null,6.11,"Limitation on municipality borrowing powers - has the municipality borrowed since its initial or any subsequent benefit in terms of this municipal debt support programme?\n",null,null,"Select"]
[null,null,null,null,"Note - there is a prohibition on municipal borrowing for three consecutive municipal financial years from the date of the municipality's initial or any subsequent benefit in terms of this municipal debt support programme"]
[null,null,6.12,"For the duration of the Municipal Debt Relief (to ensure proper management of resources):"]
[null,null,"6.12.1",null,"- has the municipality apportioned and ring-fenced in a sub-account to its primary bank account – (a) all electricity, water and sanitation revenue the municipality collects in any month; and (b) the component of the Local Government Equitable Share (LGES) the municipality earmarked to provide free basic electricity, water and sanitation?",null,"Select"]
[null,null,"6.12.2",null,"- has the municipality during the month first applied the revenue in the sub-account (required per paragraph 6.11.1) to pay its current Eskom account and then secondly its bulk water current account before it applied the revenue in the sub-account for any other purpose?",null,"Select"]
[null,null,null,null,"Note: A request will be made to the Minister of Finance immediately succeeding the application to exempt municipalities formally from MFMA s.8(3) to facilitate this condition."]
[null,null,null,"Supporting evidence:  Has the municipality submitted a copy of the monthly bank statement of its ring-fenced bank account to the National Treasury and provincial treasury aligning to its MFMA s.71 statement collected revenue."]
[null,null,6.13,"Accounting Treatment - has the municipality fully accounted for and correctly reported on the write-off of its Eskom arrear debt (debt existing as on 31 March 2023) as per any written instruction of the National Treasury: Office of the Accountant General issued for Municipal Debt Relief to date?",null,null,"Select"]
[null,null,6.14,"'NERSA License - has the municipality during the month failed to comply with any condition if the Municipal Debt Relief?",null,null,"Select"]
[null,null,null,"Note: By applying for Municipal Debt Relief as set-out in paragraph 3. of MFMA Circular no. 124, the council of a municipality that during the duration of the Municipal Debt Relief programme fails to comply with any condition of the Relief, agrees to apply to NERSA to revoke the municipality’s license in terms of section 18 of the Electricity Regulation Act, 2006 (Act no. 4 of 2006)."]
[]
[null,null,"HOD Name:"]
[]
["Signature of HOD:"]
[]
[null,null,null,"Date:"]
[null,null,null,null,null,"**Note – if the official is signing on behalf of the Head of the Provincial Treasury (HOD), the written procuration of the HOD must be attached as an Annexure to this Certificate of Compliance."]

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[null,null,null,null,null,"Annexure A"]
[null,null,null,null,"National Treasury"]
[null,null,null,null,"Municipal Debt Relief"]
[null,null,null,null,"MFMA Circular No. 124"]
[null,null,null,null,"Municipal Finance Management Act No. 56 of 2003"]
[]
[null,null,"Choose Name of Provincial Treasury from drop down list"]
[null,null,"Certificate of Compliance: Municipal Debt Relief Conditions for Month ",null,null,null,"(choose month from drop down list)"]
[]
[null,"I, name and surname of HOD, head of the name of Provincial Treasury hereby certify that the provincial treasury monitored the [insert demarcation code]  [insert name of municipality]’s  compliance against the conditions of Municipal Debt Relief as set-out in MFMA Circular No. 124 and that the Provincial Treasury is satisfied and certifies that the said municipality fully complies with the conditions as set-out in the table below:"]
[]
[null,"National Financial Year (choose from drop down list)",null,null,null,null,"2023/24"]
[]
[]
[null,"Monthly Reporting by the Provincial Treasury"]
[null,"Note – (1) If the PT selected “No” in respect of any condition below, the Provincial Treasury must include a report on the support measures instituted by both the Provincial Treasury and the municipality to facilitate the municipality’s progressive adherence to this condition(s) as an Annexure to this certificate of compliance.\n               (2) The referencing below is as per MFMA Circular No. 124 (paragraph 6)."]
[]
[null,"Monthly Compliance Check List",6.3,"Maintaining the Eskom and bulk water current account –          \n(current account for the purpose of this exercise means the account for a single month’s consumption):",null,null,null,"Notes /Comments"]
[null,null,"6.3.1",null,"- Has the municipality paid its bulk water current account within 30 days of receiving \n   the relevant invoice (this applies to all municipalities, including metros)?",null,{"$f":"'3.Monthly Reporting C Checklist'!G19","v":"Select"}]
[null,null,"6.3.2\n6.3.3",null,"- Has the municipality submitted the  supporting evidence of the bulk water current account payment to the National Treasury, the Water Board and/ or Water Trading Entity within 1 day of making any such payment (in PDF format) via the GoMuni Upload Portal https://lguploadportal.treasury.gov.za?",null,{"$f":"'3.Monthly Reporting C Checklist'!G20","v":"Select"}]
[null,null,"6.3.4",null,"- Does the amount of the bulk water current account payment as per the proof of payment reconcile to the amount recorded on the financial system as per the mSCOA data string and the section 41(2) MFMA statement of the Water Board and/ or Water Trading Entity?",null,{"$f":"'3.Monthly Reporting C Checklist'!G21","v":"Select"}]
[null,null,"6.3.1",null,"- Has the municipality paid its Eskom bulk current account within 30 days of receiving the relevant invoice (this applies to all municipalities, including metros)?",null,{"$f":"'3.Monthly Reporting C Checklist'!G22","v":"Select"}]
[null,null,"6.3.2 6.3.3",null,"- Has the municipality submitted the supporting evidence of the bulk Eskom current account payment to the National Treasury and Eskom within 1 day of making any such payment (in PDF format) via the GoMuni Upload Portal https://lguploadportal.treasury.gov.za? ",null,{"$f":"'3.Monthly Reporting C Checklist'!G23","v":"Select"}]
[null,null,"6.3.4",null,"- Does the amount as per the proof of payment reconcile to the amount recorded on the financial system as per the mSCOA data string and the section 41(2) MFMA statement of Eskom?",null,{"$f":"'3.Monthly Reporting C Checklist'!G24","v":"Select"}]
[null,null,6.4,"Compliance with a funded MTREF – "]
[null,null,"6.4.1",null,"- Has the municipality tabled and adopted a funded 2023/24 MTREF aligning to the National Treasury’s Budget Funding Guidelines - \n   http://mfma.treasury.gov.za/Guidelines/Pages/Funding.aspx?",null,{"$f":"'3.Monthly Reporting C Checklist'!G26","v":"Select"}]
[null,null,"6.4.1",null,"- Has the municipality budgeted for any operating surplus on the A1 Schedule (Table A4 – Budgeted Financial Performance) of the Municipal Budget- and Reporting Regulations?",null,{"$f":"'3.Monthly Reporting C Checklist'!G27","v":"Select"}]
[null,null,"6.4.1",null,"- Has the municipality made adequate provision for debt impairment (considering the actual collection of revenue and property rates during the 12 months immediately preceding the    tabling of the budget) on the A1 Schedule (Table A4 - Budgeted Financial Performance) of the Municipal Budget-and Reporting Regulations?",null,{"$f":"'3.Monthly Reporting C Checklist'!G28","v":"Select"}]
[null,null,null,null,"Note - For example, if the municipality during the preceding 12 months only managed to collect 60 per cent of its revenue (also property rates), the provision for debt impairment aligning with the historic collection trend should align to 40 per cent of the 2023/24 MTREF revenue projections (also propert rates). If the municipality merely used the debt impairment to 'balance' the budget and there is no real alignment between the provision for such with the actual collection of revenue, the Provincial Treasury must respond to this item as: \"No\"."]
[null,null,"6.4.1",null,"- Has the municipality made adequate provision for depreciation and asset impairment (considering its asset register and physical state of assets) on the A1 Schedule) Table A4 - Budgeted Financial Performance) of the Municipal Budget-and Reporting Regulations? \n",null,{"$f":"'3.Monthly Reporting C Checklist'!G30","v":"Select"}]
[null,null,null,null,"Note - If the municipality merely used the depreciation and asset impairment to 'balance' the budget and there is no real alignment between the provision for such with the state of assets/asset register, the Provincial Treasury must respond to this item as: \"No\"."]
[null,null,"6.4.2",null,"- If the municipality’s MTREF is not funded, has it tabled and adopted a credible Budget Funding Plan as part of the MTREF budget (refer item 9.3 of MFMA Budget Circular no. 122, 09 December 2022)?",null,{"$f":"'3.Monthly Reporting C Checklist'!G32","v":"Select"}]
[null,null,"6.4.2",null,"- Does the municipality's annual and monthly cashflow projections included on the A1 Schedule (Table A7 -  Budgeted Cash Flows and Supporting Table SA 30 – Budgeted Monthly Cash Flows) of the Municipal Budget and Reporting Regulations aligns with and gives effect to the municipality’s Budget Funding Plan strategy and related seasonal trends (For example higher winter Eskom tariffs, lower January collection rates, etc.?)",null,{"$f":"'3.Monthly Reporting C Checklist'!G33","v":"Select"}]
[null,null,6.5,"Cost reflective tariffs – has the municipality included its completed tariff tool (refer MFMA Circular no. 98 and item 5.2 of MFMA Budget Circular no. 122) as part of the municipality’s annual tabled and adopted MTREF submissions with effect the tabling of the 2023/24 MTREF?\n",null,null,{"$f":"'3.Monthly Reporting C Checklist'!G34","v":"Select"}]
[null,null,6.6,"Electricity and water as collection tools – has the municipality, with effect from the tabling of the 2023/24 MTREF, demonstrated, through its by-laws and budget related policies that:"]
[null,null,"6.6.1",null,"- the municipality issues a consolidated monthly bill to all consumers/property owners  in terms of which all partial payments received are allocated in the following order of priority: firstly, to property rates, thereafter to water, wastewater, refuse removal and lastly to electricity?",null,{"$f":"'3.Monthly Reporting C Checklist'!G36","v":"Select"}]
[null,null,"6.6.2",null,"- the municipality disconnects electricity services and/or block the purchasing of pre-paid electricity of any defaulting consumer/property owner unless the defaulter already registered as an indigent consumer with the municipality?",null,{"$f":"'3.Monthly Reporting C Checklist'!G37","v":"Select"}]
[null,null,"6.6.3",null,"- the municipality is restricting and/or interrupting the supply of water of any defaulting consumer/ property owner unless the defaulter already registered as an indigent consumer with the municipality?",null,{"$f":"'3.Monthly Reporting C Checklist'!G38","v":"Select"}]
[null,null,null,null,"Note: In terms of this condition the municipality must undertake such restriction/ interruption of water together with the municipal engineer(s) to ensure a minimum supply of waste water."]
[null,null,"6.6.4",null,"- If the defaulting consumer/property owner is registered as an indigent consumer with the municipality, is the monthly supply of electricity and water to that consumer/property owner physically restricted to the monthly national basic free electricity- and water limits of 50 Kilowatt electricity and 6 Kilolitres water, respectively?",null,{"$f":"'3.Monthly Reporting C Checklist'!G40","v":"Select"}]
[null,null,"6.6","Supporting evidence: The National Treasury and/ or provincial treasury’s related budget assessment confirms the municipality’s relevant MTREF’s related budget policies and by-laws demonstrate compliance with paragraph 6.6."]
[null,null,6.7,"Maintain a minimum average quarterly collection of property rates and services charges – "]
[null,null,"6.7.1",null,"- Has the municipality achieved a minimum of 80 per cent average quarterly collection of property rates and service charges with effect from 01 April 2023 and 85 per cent average quarterly collection with effect from 01 April 2024 during any quarter - demonstrated in the MFMA s.71 monthly and quarterly statement(s) and mSCOA data strings uploaded to the LGDRS?                                                                                                \n",null,{"$f":"'3.Monthly Reporting C Checklist'!G43","v":"Select"}]
[null,null,null,null,"Note - although the norm and standard for collection (MFMA Circular No. 71) is a 95 per cent threshold, municipalities under the debt relief support will be exempted for the first two years from adhering to this norm."]
[null,null,"6.7.2",null,"- If the response in 6.7.1 is \"No\" and the municipality is unable to achieve the minimum \n  average quarterly collection as per paragraph 6.7.1, has the municipality demonstrated \n  to the satisfaction of the National Treasury that – "]
[null,null,"6.7.2.1",null,null,"* the underperformance directly relates to Eskom supplied areas where the municipality does not have electricity as a collection tool and that the average quarterly collection of the municipality (excluding Eskom supplied areas) equals the required quarterly average collection set-out in paragraph 6.7.1;",{"$f":"'3.Monthly Reporting C Checklist'!G46","v":"Select"}]
[null,null,"6.7.2.2",null,null,"* the municipality for technical engineering reasons is unable to physically restrict and/or limit the supply of water in the Eskom supplied area(s)?",{"$f":"'3.Monthly Reporting C Checklist'!G47","v":"Select"}]
[null,null,"6.7.2.3",null,null,"* the municipality before 01 February 2024 attempted to enter into a service delivery agreement with Eskom for purposes of municipal revenue collection in the Eskom supplied area(s) as envisaged in sections 76 to 78 of the Municipal Systems Act, 2000 and that such failed and the reason(s) for the failure?",{"$f":"'3.Monthly Reporting C Checklist'!G48","v":"Select"}]
[null,null,"6.7.3",null,"- The municipality has progressively installed smart pre-paid meters in the municipality supplied areas to improve its collection and only then, on an individual case-by-case basis, considered writing off the debt of its customers, within its normal credit control process?",null,{"$f":"'3.Monthly Reporting C Checklist'!G49","v":"Select"}]
[null,null,"6.7.4",null,"- Has the municipality adopted a policy to install any new electricity connection in the demarcated area with effect the 2023/24 MTREF with a smart pre-paid meter?",null,{"$f":"'3.Monthly Reporting C Checklist'!G50","v":"Select"}]
[null,null,"6.7.5",null,"-Has the municipality’s 2023/24, 2024/25 and 2025/26 tabled and adopted capital budgets and MFMA section 71 statements reflected the approach set-out in 6.7.3 and 6.7.4?",null,{"$f":"'3.Monthly Reporting C Checklist'!G51","v":"Select"}]
[null,null,6.8,"Municipality's Completeness of the revenue base – "]
[null,null,"6.8.1",null,"- Has the municipality demonstrated through the National Treasury property rates reconciliation tool that the municipality’s billing system perfectly aligns to its Council approved General Valuation Roll (GVR) and/ or any subsequent supplementary GVR compiled by the registered municipal valuer and demonstrated the steps taken to correct the variances identified?",null,{"$f":"'3.Monthly Reporting C Checklist'!G53","v":"Select"}]
[null,null,"6.8.2",null,"- Has the municipality submitted its completed billing system, GVR and/or interim GVR reconciliations required in terms of paragraph 6.8.1 to the National Treasury quarterly (refer MFMA Circulars no. 93, 98, 107 and 108) to the upload portal on https://lguploadportal.treasury.gov.za?",null,{"$f":"'3.Monthly Reporting C Checklist'!G54","v":"Select"}]
[null,null,6.9,"Monitor and report on implementation – "]
[null,null,"6.9.1",null,"- MFMA section 71 reporting – has the municipal council and senior management team instituted processes to monitor and enforce accountability for the implementation of the municipality’s funded budget and Budget Funding Plan where relevant?",null,{"$f":"'3.Monthly Reporting C Checklist'!G56","v":"Select"}]
[null,null,"6.9.2",null,"- If progress is slow in terms of paragraph 6.8.3, is the active intervention evident from the narratives supporting the municipality’s monthly MFMA section 71 reporting and recorded on the financial system as per the mSCOA data string?",null,{"$f":"'3.Monthly Reporting C Checklist'!G57","v":"Select"}]
[null,null,"6.9.3",null,"- Municipalities with financial recovery plans (FRP) – if the municipality has a FRP as envisaged in the prevailing local government legislative framework, is the municipality reporting monthly its progress in implementing its FRP to the Provincial Executive?",null,{"$f":"'3.Monthly Reporting C Checklist'!G58","v":"Select"}]
[null,null,"6.9.4",null,"- If the municipality that has an FRP, with effect from 01 April 2023, parallel to submitting its monthly FRP progress reports to the Provincial Executive, ihas the municipality also submitted such FRP progress reports to the National Treasury: Municipal Financial Recovery Service (MFRS) timeously?",null,{"$f":"'3.Monthly Reporting C Checklist'!G59","v":"Select"}]
[null,null,null,null,"Note - a municipality with a FRP may only benefit from the Municipal Debt Support programme if the FRP progress report was submitted to both the Provincial Executive and MFRS."]
[null,null,"6.10",null,"Provincial Treasury Note - Provincial Treasury certification of municipal compliance – in terms of section 5 and 74 of the MFMA, with effect from 01 April 2023, a delegated municipality may not benefit from Municipal Debt Relief, unless:"]
[null,null,"6.10.1",null,"- has the relevant Provincial Treasury monthly monitored the municipality’s compliance in terms of these conditions?",null,{"$f":"'3.Monthly Reporting C Checklist'!G62","v":"Select"}]
[null,null,"6.10.2",null,"- has the relevant Head of the relevant Provincial Treasury monthly certified the municipality’s compliance to these conditions, to the National Treasury’s satisfaction as envisaged in the conditions for provincial treasuries (refer paragraph 4.1.1 to 4.1.5 of MFMA Circular no. 124)?",null,{"$f":"'3.Monthly Reporting C Checklist'!G63","v":"Select"}]
[null,null,"6.10.3",null,"- has the Provincial Treasury failed to rectify any provincial treasury non-compliance with any of the conditions for provincial treasuries (refer paragraph 4.1.1 to 4.1.6 of MFMA Circular no. 124) within one month of the non-compliance occurring?",null,{"$f":"'3.Monthly Reporting C Checklist'!G64","v":"Select"}]
[null,null,null,null,"Note - if the PT failed to address its failure such non-compliance will be considered as non-compliance by the municipality in terms of paragraph 6.1.1."]
[null,null,6.11,"Limitation on municipality borrowing powers - has the municipality borrowed since its initial or any subsequent benefit in terms of this municipal debt support programme?\n",null,null,{"$f":"'3.Monthly Reporting C Checklist'!G66","v":"Select"}]
[null,null,null,null,"Note - there is a prohibition on municipal borrowing for three consecutive municipal financial years from the date of the municipality's initial or any subsequent benefit in terms of this municipal debt support programme"]
[null,null,6.12,"For the duration of the Municipal Debt Relief (to ensure proper management of resources):"]
[null,null,"6.12.1",null,"- has the municipality apportioned and ring-fenced in a sub-account to its primary bank account – (a) all electricity, water and sanitation revenue the municipality collects in any month; and (b) the component of the Local Government Equitable Share (LGES) the municipality earmarked to provide free basic electricity, water and sanitation?",null,{"$f":"'3.Monthly Reporting C Checklist'!G69","v":"Select"}]
[null,null,"6.12.2",null,"- has the municipality during the month first applied the revenue in the sub-account (required per paragraph 6.11.1) to pay its current Eskom account and then secondly its bulk water current account before it applied the revenue in the sub-account for any other purpose?",null,{"$f":"'3.Monthly Reporting C Checklist'!G70","v":"Select"}]
[null,null,null,null,"Note: A request will be made to the Minister of Finance immediately succeeding the application to exempt municipalities formally from MFMA s.8(3) to facilitate this condition."]
[null,null,null,"Supporting evidence:  Has the municipality submitted a copy of the monthly bank statement of its ring-fenced bank account to the National Treasury and provincial treasury aligning to its MFMA s.71 statement collected revenue."]
[null,null,6.13,"Accounting Treatment - has the municipality fully accounted for and correctly reported on the write-off of its Eskom arrear debt (debt existing as on 31 March 2023) as per any written instruction of the National Treasury: Office of the Accountant General issued for Municipal Debt Relief to date?",null,null,{"$f":"'3.Monthly Reporting C Checklist'!G73","v":"Select"}]
[null,null,6.14,"'NERSA License - has the municipality during the month failed to comply with any condition if the Municipal Debt Relief?",null,null,{"$f":"'3.Monthly Reporting C Checklist'!G74","v":"Select"}]
[null,null,null,"Note: By applying for Municipal Debt Relief as set-out in paragraph 3. of MFMA Circular no. 124, the council of a municipality that during the duration of the Municipal Debt Relief programme fails to comply with any condition of the Relief, agrees to apply to NERSA to revoke the municipality’s license in terms of section 18 of the Electricity Regulation Act, 2006 (Act no. 4 of 2006)."]
[]
[null,null,"HOD Name:"]
[]
["Signature of HOD:"]
[]
[null,null,null,"Date:"]
[null,null,null,null,null,"**Note – if the official is signing on behalf of the Head of the Provincial Treasury (HOD), the written procuration of the HOD must be attached as an Annexure to this Certificate of Compliance."]