IDP OBJECTIVE KEY PERFORMANCE AREA INDICATOR TITLE /KPI ANNUAL TARGET MID-YEAR NON FINANCIAL PERFORMANCE MID-YEAR FINANCIAL PERFORMANCE REASONS FOR DEVIATION REMEDIAL ACTION PORTFOLIO OF EVIDENCE TARGET PERFORMANCE BUDGET EXPENDITURE OBJ 3: To upgrade (incl. capital infrastructure dev) existing municipal services in accordance with set targets, standards & norms Basic Service Delivery and Infrastructural Services Percentage of electricity distribution losses % 23 19 21 NOT ACHIEVED R500k R0 The municipality does not have zonal meters + staff to manage the system. Zonal meters measure the # of units purchased + consumed The municipality must purchase + install zonal meters and recruit personnel to manage the system Signed Report OBJ 1: To provide basic municipal services (incl. street lighting) in accordance with approved budget & set targets Basic Service Delivery and Infrastructural Services Number of households (Municipal distribution area) with access to electricity # only reporting only reporting only NO TARGET REPORTING ONLY R11m R3.5m There was no target set for the 1st + 2nd quarter. Target will commence from the 3rd quarter with 350 connections Develop + add KPI re: 350 connections in Tlapalawa + Bulk (sub-station) in Oukasie Progress Report, Project Progress Reports and Completion Certificates OBJ 1: To provide basic municipal services (incl. street lighting) in accordance with approved budget & set targets Service Delivery and Infrastructural Services Number of new households connected to water borne sanitation # 0 700 N/A TARGETED FOR 4TH QUARTER (The service provider has been appointed) R21m R6m N/A N/A Project Progress Reports and Completion Certificates Basic Service Delivery and Infrastructural Services % of "Points of Use" with Excellent Monthly Water Quality Rating (99% microbiological & 95% chemical compliance - SANS 241) % 100 100 100 ACHIEVED R10k R0 None None Water quality report and results Basic Service Delivery and Infrastructural Services % of water treatment plants with excellent monthly water quality rating (97% microbiological & 95% % 100 100 100 ACHIEVED R20k R0 None None quality report and results I M
chemical compliance - SANS 241) OBJ 1: To provide basic municipal services (incl. street lighting) in accordance with approved budget & set targets Basic Service Delivery and Infrastructural Services # of households with access to basic level of water # 0 3000 N/A TARGETED FOR 4TH QUARTER (The service provider has been appointed) R55.3m R9m N/A N/A Project Progress Reports and Completion Certificates OBJ 13: To enhance admin systems in line with applicable instruments (e.g. legislations, policies, procedures, etc.) Basic Service Delivery and Infrastructural Services Employment Equity Annual Report submitted to the Department of Labour by the 15 January 2017(DoL) # 1 1 N/A TARGETED FOR 3RD QUARTER N/A N/A N/A N/A N/A Municipal Transformation and Institutional Development Number of people from employment equity groups employed in the three highest levels of management in compliance with Council's approved EE Plan # 0 2 N/A TARGETED FOR 3RD QUARTER R0 R0 N/A N/A Signed Report Municipal Transformation and Institutional Development Municipal (operating - excluding staff expenditure) Budget actually spent on implementing the WSP % 0.04 0.05 0.05 NOT ACHIEVED R700 000 R379,869.00 Training demand not matching budget allocation. Recalculate target as 0.01%, 0.02%, 0.03% + 0.05% cumulative from 1st - 4th quarter + increase budget Expenditure Report OBJ 1: To provide basic municipal services (incl. street lighting) in accordance with Basic Service Delivery and Infrastructural Services Households with access to basic level of solid waste removal # 40650 40150 NOT ACHIEVED R7m R3.9m Cash for waste program investigated as cost cutting measure + was used to implement target The fate of KPI to be decided after Risk unit submit report to Council. For now target is Monthly reports, scheduled refuse removal routes and e.venus
approved budget & set targets as it is in rural areas. It delayed achievement. moved to the 4th quarter Local Economic Development Jobs created through municipality's LED initiatives including capital projects # 1000 1500 1200 NOT ACHIEVED R0 R0 Target achieved with 300 at technical but at high level target is 1200 & not achieved (mis-alignment) Target to be corrected in the technical SDBIP to be in line with high level SDBIP Signed Report OBJ 8: To promote & support LED initiatives in line with set targets, & standards Local Economic Development SMMEs assisted with access to the markets # 4 4 2 ACHIEVED R0 R0 None None Signed Report OBJ 8: To promote & support LED initiatives in line with set targets, norms & standards Local Economic Development Tourism SMME’s linked to established business enterprises # 1 1 N/A TARGETED FOR 4TH QUARTER R0 R0 N/A N/A N/A OBJ 1: To enhance & maintain sound & sustainable financial management in line with set targets, norms & standards Municipal Financial Viability and Management Expenditure on MIG projects % 100 100 40 ACHIEVED R0 R0 None None MIG Expenditure Report OBJ 14: To enhance & maintain sound & sustainable financial Municipal Financial Viability and Management % of Capital budget actually spent on capital projects identified for financial year i.t.o. IDP % 100 100 40 NOT ACHIEVED R259.9m Delays in appointment of Contactors, project stoppages by communities affects SCM and ITS must commence with SCM process of approved project Capex Expenditure Report
management in line with set targets, norms & standards the expenditure targets at by May every ear Municipal Financial Viability and Management Asset management reports submitted to Council # 1 1 1 NOT ACHIEVED R0 R0 Target supposed to be for 3rd quarter. Asset management report to Council must be audited Target to the 3rd quarter Copy of Asset Management Report and Council Resolution Municipal Financial Viability and Management Adjustment budget submitted to Council for approval by end February 2017 # 1 1 N/A TARGETED FOR 3RD QUARTER R0 R0 N/A N/A Copy of 2016/17 Adjustment Budget + Council Resolution Municipal Financial Viability and Management budget submitted to Council for approval by end of May 2017 # 1 1 N/A TARGETED FOR 4TH QUARTER R0 R0 N/A N/A Approved 2017/18 Budget and Council Resolution OBJ 14: To enhance & maintain & sustainable financial management in line with set targets, norms & standards Municipal Financial Viability and Management Mid - Year budget Adjustment Report submitted to Council by the end of January 2017 # 1 1 N/A TARGETED FOR 3RD QUARTER R0 R0 N/A N/A Copy of 2016/17 Mid-Year Budget Adjustment report and Council Resolution OBJ 10: To promote integrated municipal planning, monitoring, evaluation & improvement in line with set targets, norms & standards Municipal Financial Viability and Management Quarterly reports submitted to Council in line with Sec 52 of MFMA # 4 4 2 NOT ACHIEVED R0 R0 Internal Audit delays finalising auditing of PMS reports. In the past, PC.8 returned unaudited PMS reports The unit has filled 2 positions. If not working, PMS will request BPDM or DLGHS to assist to audit PMS reports Section 52 (financial and performance) Quarterly Report and Council resolution
OBJ 14: To enhance & maintain & sustainable financial management in line with set targets, norms & standards Municipal Financial Viability and Management Timely (within 10 working days after end of previous month) submission of Budget statements (S71) to the Executive Mayor & Provincial Treasury YTD # 12 12 6 ACHIEVED (6 Budget statements (S71) submitted to the Executive Mayor and Provincial Treasury) R0 R0 None None E-Mail Confirmation OBJ 14: To enhance & maintain sound & sustainable financial management in line with set targets, norms & standards Municipal Financial Viability and Management Curbing of on projected operating expenditure % 53 0 0 ACHIEVED R0 R0 None None Expenditure Report Municipal Financial Viability and Management Curbing of on projected operating expenditure % 0 5 5 ACHIEVED R0 R0 None None Expenditure Report Municipal Financial Viability and Management Maintain the number of Households earning income not exceeding combined state pension grant (as per indigent policy) per month with access to free basic services # 5000 reporting only reporting only NO TARGET. REPORTING ONLY R0 R0 N/A N/A Revenue Management Report Municipal Financial Viability and Management Number of Revenue reports tabled in Council per quarter # 0 4 2 ACHIEVED 2 Revenue reports tabled in Council R0 R0 None None Revenue Reports and Council Resolution
systems in line with applicable instruments (e.g. legislations, policies, procedures, etc.) and Public Participation submitted to Portfolio Committee establishment of PCs, which took place on the 09 Aug 2016 during 3rd quarter Centre and PC Resolution Good Governance and Public Participation Delegation of powers & functions approved by Council by end of 2017 # 1 1 N/A TARGETED FOR 3RD QUARTER R0 R0 N/A N/A Approved Delegations + Council Resolution OBJ 9: To promote good governance & culture of accountability through public & stakeholder participation in line with set targets, norms & standards Good Governance and Public Participation Quarterly reports submitted to the Executive Mayor on functionality of Mayoral Committee # 4 4 2 ACHIEVED R0 R0 None None Reports on functionality of Mayoral Committee and proof of submission to the Executive Mayor OBJ 9: To promote good governance & culture of accountability through public & stakeholder participation in line with set targets, norms & standards Good Governance and Public Participation Quarterly reports submitted to the Speaker on the functionality of Council and sections 79/80 committees # 4 4 2 ACHIEVED R0 R0 None None Reports on functionality of Council & Section 79/80 Committees and proof of submission to the Speaker Good Governance and Public Participation Final IDP approved by Council by end May 2017 # 1 1 N/A TARGETED FOR 4TH QUARTER R150 000 R0 N/A N/A IDP document & Council resolution OBJ 10: To promote integrated municipal planning, Good Governance Annual Review of Performance Management and # 1 1 N/A TARGETED FOR 4TH QUARTER R0 R0 No inputs from Directorates in review Directorates must participate in the PMS Framework & Procedure /
monitoring, evaluation & improvement in line with set targets, norms & standards and Public Participation Procedure Manual Framework of PMS Framework + Procedure Manual process to revise the framework Manual + Council resolution OBJ 10: To promote integrated municipal planning, monitoring, evaluation & improvement in line with set targets, & standards Good Governance and Public Participation Final Annual Report approved by Council by end of March 2017 # 1 1 N/A TARGETED FOR 3RD QUARTER R200 000 R0 N/A N/A Annual report & Council resolution OBJ 7: To promote integrated human settlements & land use management in line with set targets, norms & standards Basic Service Delivery and Infrastructural Services Average turn-around time ( within 30 working days) for assessment of building plans YTD # 90 30 30 ACHIEVED (207 building plans approved YTD) R0 R0 None None Inspection Register Basic Service Delivery and Infrastructural Services Building contraventions attended (submitted for legal action) to within 6 weeks from detection % 90 95 95 ACHIEVED (10 building contraventions issued YTD) R0 R0 None None Contravention Register Basic Service Delivery and Infrastructural Services Human Settlement development plans reviewed by Council # 1 1 N/A TARGETED FOR 3RD QUARTER Funded by LGHS Funded by LGHS N/A N/A Revised HSDP/Council resolution Basic Service Delivery and Infrastructural Services Reports from developers on housing units under construction and submitted to Municipal manager # 4 4 2 ACHIEVED (Letlhabile Block I: 15 wall plates Segwaelane: foundations 260 R0 R0 None None Progress Report
wall plates – 86 VIP Toilets – 19) OBJ 7: To promote integrated settlements & land use management in line with set targets, norms & standards Basic Service Delivery and Infrastructural Services Number of progress reports on formalization of rural areas submitted to Municipal manager # 4 4 2 ACHIEVED R0 R0 None None Signed Report on Formalized Areas OBJ 7: To promote integrated human settlements & land use management in line with set targets, norms & standards Basic Service Delivery and Infrastructural Services Beneficiary applications processed on submission with required documentation % 100 100 100 ACHIEVED R0 R0 None None Status Report and Beneficiary submission list OBJ 7: To promote integrated settlements & land use management in line with set targets, norms & standards Basic Service Delivery and Infrastructural Services Portions of land transferred to Municipality # 1 4 2 NOT ACHIEVED R0 R0 1 x deed of transfer T91099/2016 registered in favour of Madibeng. Transfers beyond control of the Municipality Change indicator to be quarterly report to Council on 4th quarter re: land transferred to MLM Copy of Title Deeds OBJ 7: To promote integrated human settlements & land use management in line with set targets, norms & standards Basic Service Delivery and Infrastructural Services Municipal Township establishment approved by Council # 2 2 N/A TARGETED FOR 4TH QUARTER R0 R0 N/A N/A PC and Council resolution
OBJ 7: To promote integrated human settlements & land use management in line with set targets, norms & standards Basic Service Delivery and Infrastructural Services Madibeng Land Use management system developed # 0 1 N/A TARGETED FOR 4TH QUARTER R1.5m R865 000 N/A N/A PC and Council resolution Basic Service Delivery and Infrastructural Services Reports on Coordinating development of service delivery at Informal settlement submitted to Municipal manager # 4 4 2 ACHIEVED (2 x reports on coordinating of service delivery at informal settlement compiled) R0 R0 None None Signed Report Good Governance and Public Participation Annual report consultation meetings facilitated by the end of March 2017 # 36 41 N/A TARGETED FOR 3RD QUARTER R0 R0 N/A N/A Program, agenda, minutes + progress report Good Governance and Public Participation Number of quarterly S56 performance assessments conducted YTD # 3 36 18 NOT ACHIEVED R0 R0 IA delays in finalising auditing of PMS reports. POE + report unverified Unit filled 2 posts. Alternatively, PMS to request BPDM or DLGHS to assist with auditing PMS Notice & minutes of assessments and attendance register Good Governance and Public Participation IDP consultation meetings facilitated by end of December 2016 # 36 41 41 ACHIEVED R150 000 R0 None None Program, agenda, minutes + progress report Basic Service Delivery and Infrastructural Services New Fire Services submitted to Council and submitted to COGHSTA for vetting and promulgation # 0 1 N/A TARGETED FOR 4TH QUARTER R0 R0 N/A N/A Fire Services Council Resolution + proof of submission to DLGHS OBJ 13: To enhance administrative Basic Service Delivery and Develop an Integrated Transport plan % 1 1 N/A TARGETED FOR 3RD QUARTER R0 R0 N/A N/A Copy of Integrated Transport Plan laws
systems in line with applicable instruments (e.g. legislations, policies, procedures, etc) Infrastructural Services and Council resolution OBJ 6: To provide risk-free, safe, clean and healthy environment to the community in line with set targets, norms and standards Service Delivery and Infrastructural Services Joint Multi-discipline roadblocks conducted # 12 12 6 ACHIEVED R0 R0 None None Schedules, Photos and Statistics Service Delivery and Infrastructural Services Fleet management policy reviewed and approved by Council # 0 1 N/A TARGETED FOR 4TH QUARTER R0 R0 N/A N/A Approved Fleet Management Policy and Council Resolution OBJ 13: To enhance admin systems in line with applicable instruments (e.g. legislations, policies, procedures, etc) Basic Service Delivery and Infrastructural Services Develop an Internal Security Policy % 1 1 N/A TARGETED FOR 3RD QUARTER R0 R0 N/A N/A Copy of Internal Security Policy Basic Service Delivery and Infrastructural Services Open Management Plan developed and approved by Council # 0 1 N/A TARGETED FOR 4TH QUARTER R0 R0 N/A N/A Open Space Management plan and Council Resolution Basic Service Delivery and Environmental Management Plan # 1 1 N/A TARGETED FOR 4TH QUARTER R18.4m R31 000 N/A N/A Environmental Management Plan
Infrastructural Services developed and approved by Council (Directorate has received the status quo report) and Council Resolution OBJ 3: To upgrade (including capital infrastructure development) existing municipal services in accordance with set targets, standards and norms Service Delivery and Infrastructural Services Transfer Stations Constructed # 1 1 N/A TARGETED FOR 4TH QUARTER R0 R0 Indicator not funded To be moved to 2017/2018 financial year Completion Certificate from PMU Basic Service Delivery and Infrastructural Services Sport and Recreation activities identified and implemented # 6 6 2 ACHIEVED R250K R83 900, 85 None None Monthly Reports, Photos and Attendance Register OBJ 3: To upgrade (including capital infrastructure development) existing municipal services in accordance with set targets, standards and norms Economic Development Initiative to increase tourists visiting municipality undertaken YTD # 3 3 2 ACHIEVED R0 R0 None None Signed Report Good Governance and Public Participation Risk mitigation strategies implemented per quarter % 0 100 100 NOT ACHIEVED R0 R0 Not all Directorates submitted the risk management reports or implemented all mitigation strategies Align risk register to performance plans + convene risk awareness workshop Signed risk quarterly report Good Governance and Public Participation AG findings addressed % 100 100 N/A TARGETED FOR 3RD QUARTER R0 R0 N/A N/A AG findings Action plan Local Economic Development EPWP quarterly reports submitted to Council and Public Works # 4 4 2 ACHIEVED R0 R0 None None Signed Report and proof of submission
in line with set targets, norms and standards register + programme OBJ 8: To promote and support LED initiatives in line with set targets, norms and standards Local Economic Development Beneficiary programs facilitated to empower youth # 4 4 2 ACHIEVED R800 000 R54 000 None None close out report, attendance register + programme OBJ 8: To promote and support LED initiatives in line with set targets, norms and standards Local Economic Development Beneficiary programs facilitated to empower people with disability # 4 4 2 ACHIEVED R300 000 R27 495 None None close out report, attendance register + programme OBJ 13: To enhance admin systems in line with applicable instruments (e.g. legislations, policies, procedures, etc) Local Economic Development Employee satisfaction surveys conducted # 0 1 N/A TARGETED FOR 3RD QUARTER R0 R0 N/A N/A Signed Report and SMT Resolution Local Economic Development Poverty alleviation identified projects and # 12 3 1 ACHIEVED R200k R200k None None Monthly Reports, Attendance
programmes implemented Register and Photos Good Governance and Public Participation Budget consultation meetings facilitated by end of May 2017 # 36 41 N/A TARGETED FOR 4th QUARTER R1.3m R1.1m N/A N/A Program, agenda, minutes + progress report
IDP OBJECTIVE KEY PERFORMANCE AREA INDICATOR TITLE /KPI ANNUAL TARGET MID-YEAR (JUL – DEC) MID-YEAR FINANCIAL PERFORMANCE REASONS FOR DEVIATION REMEDIAL ACTION PORTFOLIO OF EVIDENCE TARGET BUDGET OBJ 1: To provide municipal services (incl. street lighting) in accordance with approved budget & set targets Basic Service Delivery and Infrastructural Services Number of households (Municipal distribution area) with access to electricity # only reporting only reporting only NO TARGET REPORTING ONLY R11m R3.5m was no target set for the 1st + 2nd quarter. Target will commence from the 3rd quarter with 350 connections Develop + add KPI re: 350 house connections in Tlapalawa + Bulk (sub-station) in Oukasie Progress Report, Project Progress Reports and Completion Certificates OBJ 1: To provide basic municipal services (incl. street lighting) in accordance with approved budget & set targets Basic Service Delivery and Infrastructural Services Number of new households connected to water borne sanitation # 0 700 N/A TARGETED FOR 4th QUARTER (The service providers has been appointed) R21m R6m N/A N/A Project Progress Reports and Completion Certificates OBJ 1: To provide basic municipal services (incl. street lighting) in accordance with approved budget & set targets Service Delivery and Infrastructural Services # of households with access to basic level of water # 0 3000 N/A TARGETED FOR 4th QUARTER (The service providers has been appointed) R55.3m R9m N/A N/A Project Progress Reports and Completion Certificates Municipal Transformation and Institutional Development # people from EE groups employed in the 3 highest levels of management in compliance with Council's approved EE Plan # 0 2 N/A TARGETED FOR 3RD QUARTER N/A N/A Council does not yet have an approved EE plan Council to approve the EE Plan in March 2017 Signed Report OBJ 1: To provide basic municipal services (incl. street lighting) in accordance with approved budget & set targets Service Delivery and Infrastructural Services Households with access to basic level of solid waste removal # 40150 NOT ACHIEVED R7m R3.9m Cash for waste program investigated as cost cutting measure + was used to implement target as it is in rural areas. It The fate of KPI to be decided Risk unit submit report to Council. For now target is moved to 4th quarter Monthly reports, scheduled refuse removal routes and e.venus
delayed achievement. Economic Development Jobs created through municipality's LED initiatives including capital projects # 1000 1500 1200 NOT ACHIEVED R0 R0 Target achieved with 300 at technical level, but at high level target was 1200 and not achieved due to misalignment The target will be corrected at technical level to be consistent with the target at high level Signed Report OBJ 14: To enhance & maintain sound & sustainable financial management in line with set targets, norms & standards Municipal Financial Viability and Management % of Capital budget actually on capital projects identified for financial year i.t.o. IDP % 100 100 40 NOT ACHIEVED R259.9m R121m Delays in appointment of Contactors, project stoppages by communities affects the expenditure targets SCM and ITS must commence with SCM process of approved project at least by May every financial year Capex Expenditure Report Municipal Financial Viability and Management Maintain # of Households earning income not exceeding combined state pension grant (as per indigent policy) per month with access to free basic services # 5000 reporting only reporting only NO TARGET REPORTING ONLY R0 R0 N/A N/A Revenue Management Report OBJ 14: To enhance & maintain sound & sustainable financial management in line with set targets, norms & standards Municipal Financial Viability and Management Percentage outstanding service debtors to revenue % 30 30 N/A TARGETED FOR 4TH QUARTER R0 R0 N/A N/A Revenue Management Report 8
KPA 2: Basic Service Delivery and Infrastructure Development Develop and Refurbish Infrastructural services Roads and storm water Cluster 2 Internal Roads 21,20 R1,450,000 30/06/17 100 R1,063,400.09 Complete N/A N/A KPA 2: Basic Service Delivery and Infrastructure Development Develop and Refurbish Infrastructural services and storm water Upgrading of Internal Roads of Cluster 3 15,16 R11,000,000 30/06/17 25 R3,575,899.26 Construction 25% Contractor established site None KPA 2: Basic Service Delivery and Infrastructure Development Develop and Refurbish Infrastructural services Roads and storm water Upgrading of Internal Roads of Cluster 5 R12,669,000 30/06/17 25 R6,206,193.78 Construction 25% Awaiting for appointment of contractor to submit sureties None KPA 2: Service Delivery and Infrastructure Development Develop and Refurbish Infrastructural services Roads and storm water Upgrading of Internal Roads of Cluster 6 2 R19,500,000 30/06/17 25 R8,925,290.37 Construction 25% N/A N/A KPA 2: Basic Service Delivery and Infrastructure Development Develop and Refurbish Infrastructural services Roads and storm water Upgrading of Internal Roads of Cluster 7 4,5,6 R2,900,000 30/06/17 100 R335,903.68 Construction 50% Contract terminated Contractor to be appointed from established for two years KPA 2: Basic Service Delivery and Infrastructure Development Develop and Refurbish Infrastructural services Roads and storm water Upgrading of Internal of Cluster 17,18,19 R8,000,000 30/06/17 25 R4,224,774.52 Construction 25% Contractor established site Appointment finalised
water shortages incurring Not all residents, communities, within the municipality's jurisdiction area have availability to water; There are no or ineffective infrastructure processes in place to ensure / develop water services infrastructure and availability to all residents municipality refurbished community boreholes should also continue. boreholes + stand pipes connections and in long term, upgrading of the Brits Wastewater Treatment Works/Plant. sec 139(1)(b) Provincial intervention to provide close out report on the findings and strategies to improve water supply and increase access to water to communities, Intensified water awareness programmes EX.8 Mothotlung Wastewater Treatment Plant is not licensed/permitted As reported in the year management report we also noted in the current year that the Mothotlung wastewater treatment and disposal activities were not licensed Management should continuously pursue the licensing of its wastewater purification plant to ensure legal compliance and avoid penalties and / or legal action ITS to make a follow-up on the use License application submitted for operation of WWTW to the Department of Water Affairs. Director ITS/Manager Water INTERNAL CONTROL EX.1 Internal control deficiencies Integrity and ethical values 1. Formal codes communicating appropriate ethical and moral behavioural standards and addressing acceptable operational practices and conflicts of interest are not periodically acknowledged by signature from all employees. 2. Fair, non-extreme incentives to help ensure integrity and adherence to ethical values do not exist. Management’s philosophy and operating style 3. The entity does not comply with the relevant and regulations pertaining to the reporting of performance information including the Framework for Managing Programme Performance Information, issued by the National Treasury during May 2007 as periodic reviews are not The municipal manager should ensure that the internal controls are in place and understood by all employees, as well as monitor compliance to the controls to ensure a good control environment. The accounting officer to ensure that all employees understand internal controls and monitor compliance to these controls. The accounting officer to ensure that proper system is in place to monitor compliance to the relevant applicable laws and regulations. MM/CFO/All Directors/All Managers Ongoing
EX.104 Estimates not reasonable During the of revenue ( estimates) the following was noted that there debtors with the same meter number Overreliance is placed on estimates and estimates are not always correct. Estimates are not reasonable when compared to the actual readings The CFO and Municipal Manager should ensure the following: 1. Billing based on an estimated consumption is only appropriate when it is used as a temporary measure until the actual consumption is available. 2. The necessary infrastructure for measuring consumption is in place to ensure that estimates are only used to temporarily determine consumption and the related revenue until the actual / accurate information is available ITS to replace faulty meters. Provision of adequate budget to realize replacement of meters The manager Revenue to use estimated billing as a temporary measure MM/CFO/Director ITS/Manager Revenue