First Report of the Joint Budget Committee, dated 20 May 2003:
Votes |
Revised Estimate |
January 2002/03 |
As a % of vote |
Year to date |
% Spent to date |
Balance |
% Balance |
Communications |
887690 |
31047 |
3,50% |
406131 |
45,75% |
481559 |
54,25% |
Public Enterprises |
249078 |
50942 |
20,45% |
134693 |
54,08% |
114385 |
45,92% |
Sport and Recreation SA |
175902 |
7223 |
4,11% |
104174 |
59,22% |
71728 |
40,78% |
Science and Technology |
524062 |
101066 |
19,29% |
329820 |
62,94% |
194242 |
37,06% |
Government Communications and Information Systems |
153728 |
10872 |
7,07% |
97044 |
63,13% |
56684 |
36,87% |
Public Service and Administration |
148700 |
8780 |
5,90% |
105903 |
71,22% |
42797 |
28,78% |
Trade and Industry |
2554826 |
156632 |
6,13% |
1846237 |
72,26% |
708589 |
27,74% |
Provincial and Local Government |
6579638 |
594502 |
9,04% |
4767443 |
72,46% |
1812195 |
27,54% |
Arts and Culture |
457759 |
34890 |
7,62% |
335850 |
73,37% |
121909 |
26,63% |
Home Affairs |
1486752 |
47903 |
3,22% |
1098169 |
73,86% |
388583 |
26,14% |
Source: Compiled by author using National Treasury data.
The Communications Department was still left with more than half i.e. 54,25% of its budget unspent by January 2003. Public Enterprises, Sport and Recreation South Africa, Science and Technology, Government Communications and Information Systems, Public Service and Administration, Trade and Industry, Provincial and Local Government, Arts and Culture and Home Affairs were also left with 45,92%, 40,78%, 37,06%, 36,87%, 28,78%, 27,74%, 27,54%, 26,63% and 26,14%, respectively. These percentages are much higher than the national average balance of 10,36%.
Among the lowest spending departments, Science and Technology and Public Enterprises increased their spending in January 2003 and spent 20,45% and 19,29% in one month, as compared to the January 2003 departmental average of 8,38%. All the other lowest spending departments were still spending a small percentage of their budget. Home Affairs, Communications and Sport and Recreation SA, for example, spent 3,22%, 3,50% and 4,11% (as a percentage of their budgets), respectively in January 2003.
Public Service and Administration is consistently spending a small percentage of less than 6% of its budget each month. For example, in October, November and December 2002, as well as in January 2003, the Department spent 3,91%, 3,97%, 5,64% and 5,90% respectively2.
Table 2: Highest Departmental Expenditures by January 2002/03 3
Votes |
Revised Estimate |
January 2002/03 |
As a % of vote |
Year to date |
% Spent to date |
Balance |
% Balance |
Education |
8876498 |
75728 |
0,85% |
8572073 |
96,57% |
304425 |
3,43% |
SA Management Development Institute (SAMDI) |
26370 |
4121 |
15,63% |
24065 |
91,26% |
2305 |
8,74% |
Land Affairs |
1091861 |
86708 |
7,94% |
957515 |
87,70% |
134346 |
12,30% |
Statistics SA |
360234 |
17230 |
4,78% |
313293 |
86,97% |
46941 |
13,03% |
Social Development |
420251 |
86191 |
20,51% |
362027 |
86,15% |
58224 |
13,85% |
Foreign Affairs |
2309623 |
191016 |
8,27% |
1989119 |
86,12% |
320504 |
13,88% |
Parliament |
312060 |
21917 |
7,02% |
268227 |
85,95% |
43833 |
14,05% |
Correctional Services |
7026833 |
712487 |
10,14% |
5979162 |
85,09% |
1047671 |
14,91% |
Health |
7653997 |
820015 |
10,71% |
6496680 |
84,88% |
1157317 |
15,12% |
Transport |
5832241 |
804192 |
13,79% |
4921323 |
84,38% |
910918 |
15,62% |
Defence |
18844734 |
1407332 |
7,47% |
15851049 |
84,11% |
2993685 |
15,89% |
Source: Compiled by author using National Treasury data.
Although the Department of Education was left with less than 4% of its budget by January 2003, it has decreased its monthly spending to 0,85%, which is far less than the national monthly average of 8,38%, The question is whether the expenditure of 0,85% for January is realistic for the department. It appears as if Education is decreasing its monthly expenditure, which was 9,61% in October 2002, 7,51% in November and much lower at 1,71% in December 2002 4.
Social Development and SAMDI spent far more than the national average of 8,33% in January 2003, with these departments spending 20,51% and 15,63% respectively. Social Development increased from its December 2002 monthly expenditure of 14% and SAMDI increased sharply from 8,76% in December 2002 to the 15,63% in January 2003.
Departmental Expenditure Trends for February 2003
For February 2003, the average amount spent by each department for the month of February constitutes 7,44%. This indicates a slight decline from the January average of 8,38%. Departments such as Public Service and Administration (4,72%), Stats SA (5,12%), Education (1,17%), Social Development (5,06%), Defence (5,98%), Communications (4,17%), Trade and Industry (4,36%), Transport (4,34%) and Arts and Culture (5,54%) spent much lower than the 7,44%.
In contrast, GCIS (25,05%), Provincial and Local Government (18,63%), Science and Technology (15,97%), Sport and Recreation SA (11,15%), Environmental Affairs and Tourism (11,09%) and Independent Complaints Directorate (10,51%) spent considerable higher than the average of 7,44%. The GCIS’s expenditure of 25,05% in one month represents a sharp increase compared to the previous months 5.
Table 3: Lowest total budget expenditure by February 2002/03
R’000 |
Revised Estimate |
February 2002/03 |
As a % of vote |
Year to date |
% Spent |
Balance |
% Balance |
Votes |
118520472 |
8815949 |
7,44% |
106239503 |
89,64% |
12280969 |
10,36% |
Communications |
887690 |
36978 |
4,17% |
443109 |
49,92% |
444581 |
50,08% |
Public Enterprises |
249078 |
34982 |
14,04% |
169675 |
68,12% |
79403 |
31,88% |
Sport and Recreation SA |
175902 |
19612 |
11,15% |
123786 |
70,37% |
52116 |
29,63% |
Public Service and Administration |
148700 |
7014 |
4,72% |
112917 |
75,94% |
35783 |
24,06% |
Trade and Industry |
2554826 |
111427 |
4,36% |
1957664 |
76,63% |
597162 |
23,37% |
Arts and Culture |
457759 |
25339 |
5,54% |
361189 |
78,90% |
96570 |
21,10% |
Science and Technology |
524062 |
83701 |
15,97% |
413521 |
78,91% |
110541 |
21,09% |
Source: Compiled by author using National Treasury data.
The Communications Department was still left with slightly more than half of its voted amount (50,08%) by the end of February 2002/03. Other departments that had bigger balances as at the end of February 2002/03 are Public Enterprises, Sport and Recreation SA and Public Service and Administration.
Although Communications, Public Enterprises and Sport and Recreation SA have substantially increased their monthly expenditure, Public Service and Administration is consistently spending a small percentage of its budget every month. For example, the Department spent 4,72% in February 2002/03 6.
In view+ of these department’s big balances, there is a possibility of underspending, given that March is the only month left in the financial year under review.
Table 4: Highest Departmental Expenditures by February 2002/03
R’000 |
Revised Estimate |
February 2002/03 |
As a % of vote |
Year to date |
% Spent |
Balance |
% Balance |
Votes |
|||||||
SA Management Development Institute |
26370 |
1872 |
7,10% |
25937 |
98,36% |
433 |
1,64% |
Education |
8876498 |
104020 |
1,17% |
8676093 |
97,74% |
200405 |
2,26% |
Foreign Affairs |
2309623 |
216246 |
9,36% |
2205365 |
95,49% |
104258 |
4,51% |
Land Affairs |
1091861 |
73441 |
6,73% |
1030956 |
94,42% |
60905 |
5,58% |
Parliament |
312060 |
21917 |
7,02% |
290144 |
92,98% |
21916 |
7,02% |
Public Works |
3975100 |
364330 |
9,17% |
3692757 |
92,90% |
282343 |
7,10% |
Statistics SA |
360234 |
18430 |
5,12% |
331723 |
92,09% |
28511 |
7,91% |
Correctional Services |
7026833 |
487817 |
6,94% |
6466979 |
92,03% |
559854 |
7,97% |
Health |
7653997 |
536991 |
7,02% |
7033671 |
91,90% |
620326 |
8,10% |
Social Development |
420251 |
21255 |
5,06% |
383282 |
91,20% |
36969 |
8,80% |
Provincial and Local Government |
6579638 |
1225905 |
18,63% |
5993348 |
91,09% |
586290 |
8,91% |
Safety and Security |
19713544 |
1687651 |
8,56% |
17905961 |
90,83% |
1807583 |
9,17% |
Housing |
4299481 |
336413 |
7,82% |
3882470 |
90,30% |
417011 |
9,70% |
Defence |
18844734 |
1126755 |
5,98% |
16977804 |
90,09% |
1866930 |
9,91% |
Source: Compiled by author using National Treasury data.
SAMDI, followed by Education, Foreign Affairs, Land Affairs and Parliament, have the least balances. It is worth noting that Education, which had the highest expenditure in the previous quarter, has drastically decreased its expenditure per month since December 2002/03 7.
Other departments in the above category, such as Safety and Security, Housing, Social Development, Health, Defence, Correctional Services and Stats SA, can probably survive on their balances, as they managed to spend less than their current balances in February 2002/03.
Departmental Expenditure Trends for March 2003
The average amount spent by each department for the month of March constitutes 9,30%. This indicates a slight increase from the February average of 7,44%.
Table 5: Lowest total budget expenditure by March 2002/03
R’000 |
Revised Estimate |
March 2002/03 |
As a % of vote |
Year to date |
% Spent |
Balance |
% Balance |
Votes |
118 920 472 |
11 061 981 |
9,30% |
117301484 |
98,64% |
1 618 988 |
1,36% |
Public Enterprises |
249078 |
54266 |
21,79% |
223941 |
89,91% |
25137 |
10,09% |
Trade and Industry |
2554826 |
401251 |
15,71% |
2358915 |
92,33% |
195911 |
7,67% |
Home Affairs |
1486752 |
128861 |
8,67% |
1376117 |
92,56% |
110635 |
7,44% |
Foreign Affairs |
2479623 |
89924 |
3,63% |
2295289 |
92,57% |
184334 |
7,43% |
Public Service and Administration |
148700 |
24849 |
16,71% |
137766 |
92,65% |
10934 |
7,35% |
Arts and Culture |
457759 |
67175 |
14,67% |
428264 |
93,56% |
29495 |
6,44% |
National Treasury |
10356654 |
858814 |
8,29% |
9846862 |
95,08% |
509792 |
4,92% |
The Presidency |
136767 |
14145 |
10,34% |
130129 |
95,15% |
6638 |
4,85% |
Source: Compiled by author using National Treasury data.
Public Enterprises has been the lowest spending department throughout the quarter. Although it has since increased its spending to 21,79% in March, it was still left with far more than the average balance of 1,36%.
Table 6: Highest Departmental Expenditures by March 2002/03
R’000 |
Revised Estimate |
February 2002/03 |
As a % of vote |
Year to date |
% Spent |
Balance |
% Balance |
Votes |
|||||||
SA Management Development Institute |
26370 |
2411 |
9,14% |
28348 |
107,50% |
-1978 |
-7,50% |
Public Works |
3975100 |
444778 |
11,19% |
4137535 |
104,09% |
-162435 |
-4,09% |
Statistics SA |
360234 |
34591 |
9,60% |
366314 |
101,69% |
-6080 |
-1,69% |
Correctional Services |
7026833 |
584959 |
8,32% |
7051938 |
100,36% |
-25105 |
-0,36% |
Source: Compiled by author using National Treasury data.
SAMDI, followed by Public Works, Statistics South Africa and Correctional Services, had negative balances as at the end of March 2003. It is worth noting that departments that fell under the highest spending departments throughout the financial year were still left with minimal balances as at the end of March 2003. These included Education, Foreign Affairs, Social Development and Housing 8.
Parliament and Safety and Security are the only departments that have spent 100% of their voted amounts by the end of March 2003 9. Most departments were left with minimal balances of 0,3% to 3,5%. Given that these are unaudited figures, the scenario might change after the auditing process has taken place.
B. Provincial Expenditure
Overview
All the provinces underspent their budgets as at the end of March 2003. The Free State, Western Cape, Mpumalanga, Limpopo and the Eastern Cape are, however, the provinces that underspent the most. They underspent their budgets by 6,5%, 2,31%, 2,28%, 1,70% and 1,01%, respectively. As appendices 6 and 11 indicate, Free State is the province with the most serious underspending problem.
It is important to note that all the highest underspending provinces are among those that have received the largest budgets. Provinces that have received the highest shares, underspent their budgets, i.e. Eastern Cape, Gauteng, Limpopo and the Western Cape; (receiving 16,86%, 16,49%, 12,96% and 10,03%, respectively). Gauteng, however, underspent its budget marginally. It is also important to note that KwaZulu-Natal, which received the largest budget of 19,63%, is not one of the highest underspending provinces.
Capital Expenditure
When one compares capital and current expenditure, all provinces underspent their capital budgets by an average of 15,70%. Of these provinces, the highest underspending provinces are the Eastern Cape and Free State, underspending 33,84% and 30,11%, respectively 10. Although KwaZulu-Natal, Northern Cape and Gauteng underspent less than the average of 15,70%; their under-expenditures were still notably high i.e. 14,11%, 13,12% and 10,40%, respectively.
It is important to note that Gauteng, which had the largest capital budget allocation, underspent by 10,40%, i.e. less than the average of 15,70%. Northern Cape, which received the lowest capital budget, also underspent its capital budget by 13,12%. The Eastern Cape, which underspent more than a third of its capital budget, received the third highest capital budget.
A conclusion that may be drawn from the above pattern, is that capacity problems still exist in provinces such as the Eastern Cape to spend their capital budgets.
Current Expenditure
The average provincial over-expenditure of the current budgets was 0,52% as at the end of March 2003. Of the nine provinces, Eastern Cape, Gauteng, KwaZulu-Natal, Northern Cape and North West overspent their current budgets by 3,06%, 1,86%, 1,60%, 1,40% and 0,85%, respectively. In contrast, Free State, Mpumalanga, Western Cape and Limpopo provinces underspent their current budgets by 3,78%, 1,75%, 1,43% and 1,27%, respectively 11. The Free State province appears to have a general underspending problem, having underspent the most, both on its capital and current budgets.
C. Recommendations
In view of the observations made on the expenditure trends of departments, the following are recommended:
Further capacity has to be built into financial management procedures, especially regarding the Public Finance Management Act of 1999, to ensure compliance with this Act.
Strategic plans of the Departments have to be scrutinised to ensure redress of underspending or overspending before Departments proceed to plan for new projects.
Formally structured co-operation between the Committee and other sector committees of Parliament should take place to allow for the flow of information in respect of peculiar departmental spending patterns.
The Committee should facilitate public hearings and invite consistently underspending or overspend ing national and provincial departments, to Parliament for scrutiny.
The Committee should collaborate with the sector committees in interrogating the quality of spending to detect fiscal dumping in those Departments that are underspending at the early stages of the financial year and suddenly spend heavily towards the end of the financial year. Examples in this regard are the Departments of Communications, Sport and Recreation SA and Public Enterprises.
In the provincial sphere of government, greater co-ordination is necessary between treasuries and MinMecs to ensure that decisions taken at MinMec level are sufficiently budgeted for.
The Committee should undertake study tours to those provinces that are experiencing serious underspending and overspending problems such as the Free State and the Eastern Cape.
The National Treasury should ensure timely publication of the monthly statements of revenue and expenditure to give the Committee sufficient time to scrutinise and report on these.
Continuous technical and research support should be given to the Committee to ensure that it conducts its work smoothly.
Capacity-building in financial oversight should be a priority to the members of the Committee.
LIST OF APPENDICES
Appendix 1: January 2003 Expenditure
Revised Estimate |
January 2002/03 |
As a % of vote |
Year to date |
% Spent |
Balance |
% Balance |
|
Voted Amounts |
118520472 |
9928483 |
8,38% |
97423554 |
82,20% |
21096918 |
17,80% |
CENTRAL GOVERNMENT ADMINISTRATION |
14799940 |
1232363 |
8,33% |
11556544 |
78,09% |
3243396 |
21,91% |
The Presidency |
136767 |
10876 |
7,95% |
105159 |
76,89% |
31608 |
23,11% |
Parliament |
312060 |
21917 |
7,02% |
268227 |
85,95% |
43833 |
14,05% |
Foreign Affairs |
2309623 |
191016 |
8,27% |
1989119 |
86,12% |
320504 |
13,88% |
Home Affairs |
1486752 |
47903 |
3,22% |
1098169 |
73,86% |
388583 |
26,14% |
Provincial and Local Government |
6579638 |
594502 |
9,04% |
4767443 |
72,46% |
1812195 |
27,54% |
Public Works |
3975100 |
366149 |
9,21% |
3328427 |
83,73% |
646673 |
16,27% |
FINANCIAL AND ADMINISTRATIVE SERVICES |
11352735 |
1229917 |
10,83% |
9021051 |
79,46% |
2331684 |
20,54% |
Government Communications and Information Systems |
153728 |
10872 |
7,07% |
97044 |
63,13% |
56684 |
36,87% |
National Treasury |
10356654 |
1133896 |
10,95% |
8300378 |
80,15% |
2056276 |
19,85% |
Public Enterprises |
249078 |
50942 |
20,45% |
134693 |
54,08% |
114385 |
45,92% |
Public Service and Administration |
148700 |
8780 |
5,90% |
105903 |
71,22% |
42797 |
28,78% |
Public Service Commission |
57971 |
4076 |
7,03% |
45675 |
78,79% |
12296 |
21,21% |
SA Management Development Institute |
26370 |
4121 |
15,63% |
24065 |
91,26% |
2305 |
8,74% |
Statistics SA |
360234 |
17230 |
4,78% |
313293 |
86,97% |
46941 |
13,03% |
SOCIAL SERVICES |
21873873 |
1321411 |
6,04% |
19528758 |
89,28% |
2345115 |
10,72% |
Arts, Culture, Science and Technology |
447747 |
-75728 |
-16,91% |
447747 |
100,00% |
||
Education |
8876498 |
75728 |
0,85% |
8572073 |
96,57% |
304425 |
3,43% |
Health |
7653997 |
820015 |
10,71% |
6496680 |
84,88% |
1157317 |
15,12% |
Housing |
4299481 |
332254 |
7,73% |
3546057 |
82,48% |
753424 |
17,52% |
Social Development |
420251 |
86191 |
20,51% |
362027 |
86,15% |
58224 |
13,85% |
Sport and Recreation SA |
175902 |
7223 |
4,11% |
104174 |
59,22% |
71728 |
40,78% |
JUSTICE AND PROTECTION SERVICES |
49868839 |
4185072 |
8,39% |
41374545 |
82,97% |
8494294 |
17,03% |
Correctional Services |
7026833 |
712487 |
10,14% |
5979162 |
85,09% |
1047671 |
14,91% |
Defence |
18844734 |
1407332 |
7,47% |
15851049 |
84,11% |
2993685 |
15,89% |
Independent Complaints Directorate |
31902 |
2277 |
7,14% |
24629 |
77,20% |
7273 |
22,80% |
Justice and Constitutional Development |
4251826 |
388742 |
9,14% |
3301395 |
77,65% |
950431 |
22,35% |
Safety and Security |
19713544 |
1674234 |
8,49% |
16218310 |
82,27% |
3495234 |
17,73% |
ECONOMIC SERVICES AND INFRASTRUCTURE DEVELOPMENT |
19643264 |
1823764 |
9,28% |
15276986 |
77,77% |
4366278 |
22,23% |
Agriculture |
944578 |
77265 |
8,18% |
735660 |
77,88% |
208918 |
22,12% |
Communications |
887690 |
31047 |
3,50% |
406131 |
45,75% |
481559 |
54,25% |
Environmental Affairs and Tourism |
1400586 |
113394 |
8,10% |
1087733 |
77,66% |
312853 |
22,34% |
Labour |
1296173 |
72271 |
5,58% |
1025756 |
79,14% |
270417 |
20,86% |
Land Affairs |
1091861 |
86708 |
7,94% |
957515 |
87,70% |
134346 |
12,30% |
Minerals and Energy |
1872618 |
103091 |
5,51% |
1530210 |
81,72% |
342408 |
18,28% |
Trade and Industry |
2554826 |
156632 |
6,13% |
1846237 |
72,26% |
708589 |
27,74% |
Transport |
5832241 |
804192 |
13,79% |
4921323 |
84,38% |
910918 |
15,62% |
Water Affairs and Forestry |
3762691 |
379164 |
10,08% |
2766421 |
73,52% |
996270 |
26,48% |
SOCIAL SERVICES |
981821 |
135956 |
13,85% |
665670 |
67,80% |
316151 |
32,20% |
Arts and Culture |
457759 |
34890 |
7,62% |
335850 |
73,37% |
121909 |
26,63% |
Science and Technology |
524062 |
101066 |
19,29% |
329820 |
62,94% |
194242 |
37,06% |
Source: Compiled by author using National Treasury data.
Appendix 2: February 2003 Expenditure
R’000 |
Revised Estimate |
February 2002/03 |
Year to date |
% Spent |
Balance |
% Balance |
Votes |
118520472 |
9928483 |
97423554 |
82,20% |
21096918 |
17,80% |
CENTRAL GOVERNMENT ADMINISTRATION |
14799940 |
1232363 |
11556544 |
78,09% |
3243396 |
21,91% |
1, The Presidency |
136767 |
10876 |
105159 |
76,89% |
31608 |
23,11% |
2, Parliament |
312060 |
21917 |
268227 |
85,95% |
43833 |
14,05% |
3, Foreign Affairs |
2309623 |
191016 |
1989119 |
86,12% |
320504 |
13,88% |
4, Home Affairs |
1486752 |
47903 |
1098169 |
73,86% |
388583 |
26,14% |
5, Provincial and Local Government |
6579638 |
594502 |
4767443 |
72,46% |
1812195 |
27,54% |
6, Public Works |
3975100 |
366149 |
3328427 |
83,73% |
646673 |
16,27% |
FINANCIAL AND ADMINISTRATIVE SERVICES |
11352735 |
1229917 |
9021051 |
79,46% |
2331684 |
20,54% |
7, Government Communications and Information Systems |
153728 |
10872 |
97044 |
63,13% |
56684 |
36,87% |
8, National Treasury |
10356654 |
1133896 |
8300378 |
80,15% |
2056276 |
19,85% |
9, Public Enterprises |
249078 |
50942 |
134693 |
54,08% |
114385 |
45,92% |
10, Public Service and Administration |
148700 |
8780 |
105903 |
71,22% |
42797 |
28,78% |
11, Public Service Commission |
57971 |
4076 |
45675 |
78,79% |
12296 |
21,21% |
12, SA Management Development Institute |
26370 |
4121 |
24065 |
91,26% |
2305 |
8,74% |
13, Statistics SA |
360234 |
17230 |
313293 |
86,97% |
46941 |
13,03% |
SOCIAL SERVICES |
21873873 |
1321411 |
19528758 |
89.28% |
2345115 |
10.72% |
14. Arts, Culture, Science and Technology |
447747 |
-75728 |
447747 |
100.00% |
||
15. Education |
8876498 |
75728 |
8572073 |
96.57% |
304425 |
3.43% |
16. Health |
7653997 |
820015 |
6496680 |
84.88% |
1157317 |
15.12% |
17. Housing |
4299481 |
332254 |
3546057 |
82.48% |
753424 |
17.52% |
18. Social Development |
420251 |
86191 |
362027 |
86,15% |
58224 |
13,85% |
19, Sport and Recreation SA |
175902 |
7223 |
104174 |
59,22% |
71728 |
40,78% |
JUSTICE AND PROTECTION SERVICES |
49868839 |
4185072 |
41374545 |
82,97% |
8494294 |
17,03% |
20, Correctional Services |
7026833 |
712487 |
5979162 |
85,09% |
1047671 |
14,91% |
21, Defence |
18844734 |
1407332 |
15851049 |
84,11% |
2993685 |
15,89% |
22, Independent Complaints Directorate |
31902 |
2277 |
24629 |
77,20% |
7273 |
22,80% |
23, Justice and Constitutional Development |
4251826 |
388742 |
3301395 |
77,65% |
950431 |
22,35% |
24, Safety and Security |
19713544 |
1674234 |
16218310 |
82,27% |
3495234 |
17,73% |
ECONOMIC SERVICES AND INFRASTRUCTURE DEVELOPMENT |
19643264 |
1823764 |
15276986 |
77,77% |
4366278 |
22,23% |
25, Agriculture |
944578 |
77265 |
735660 |
77,88% |
208918 |
22,12% |
26, Communications |
887690 |
31047 |
406131 |
45,75% |
481559 |
54,25% |
27, Environmental Affairs and Tourism |
1400586 |
113394 |
1087733 |
77,66% |
312853 |
22,34% |
28, Labour |
1296173 |
72271 |
1025756 |
79,14% |
270417 |
20,86% |
29, Land Affairs |
1091861 |
86708 |
957515 |
87,70% |
134346 |
12,30% |
30, Minerals and Energy |
1872618 |
103091 |
1530210 |
81,72% |
342408 |
18,28% |
31, Trade and Industry |
2554826 |
156632 |
1846237 |
72,26% |
708589 |
27,74% |
32, Transport |
5832241 |
804192 |
4921323 |
84,38% |
910918 |
15,62% |
33, Water Affairs and Forestry |
3762691 |
379164 |
2766421 |
73,52% |
996270 |
26,48% |
SOCIAL SERVICES |
981821 |
135956 |
665670 |
67,80% |
316151 |
32,20% |
34, Arts and Culture |
457759 |
34890 |
335850 |
73,37% |
121909 |
26,63% |
35, Science and Technology |
524062 |
101066 |
329820 |
62,94% |
194242 |
37,06% |
Source: Compiled by author using National Treasury data.
Appendix 3: March 2003 Expenditure
Revised Estimate |
March 2002/03 |
As a % of vote |
Unaudited Fiscal Year |
% Spent to date |
Balance |
% Balance |
|
Voted Amounts |
118920472 |
11061981 |
9,30% |
117301484 |
98,64% |
1618988 |
1,36% |
CENTRAL GOVERNMENT ADMINISTRATION |
14799940 |
1263959 |
8,54% |
14808813 |
100,06% |
-8873 |
-0,06% |
1, The Presidency |
136767 |
14145 |
10,34% |
130129 |
95,15% |
6638 |
4,85% |
2, Parliament |
312060 |
21916 |
7,02% |
312060 |
100,00% |
0 |
0,00% |
3, Foreign Affairs |
2479623 |
89924 |
3,63% |
2295289 |
92,57% |
184334 |
7,43% |
4, Home Affairs |
1486752 |
128861 |
8,67% |
1376117 |
92,56% |
110635 |
7,44% |
5, Provincial and Local Government |
6579638 |
564335 |
8,58% |
6557683 |
99,67% |
21955 |
0,33% |
6, Public Works |
3975100 |
444778 |
11,19% |
4137535 |
104,09% |
-162435 |
-4,09% |
FINACIAL AND ADMINISTRATIVE SERVICES |
11352735 |
997967 |
8,79% |
10812440 |
95,24% |
540295 |
4,76% |
7, Government Communications and Information Systems |
153728 |
16492 |
10,73% |
152049 |
98,91% |
1679 |
1,09% |
8, National Treasury |
10356654 |
858814 |
8,29% |
9846862 |
95,08% |
509792 |
4,92% |
9, Public Enterprises |
249078 |
54266 |
21,79% |
223941 |
89,91% |
25137 |
10,09% |
10, Public Service and Administration |
148700 |
24849 |
16,71% |
137766 |
92,65% |
10934 |
7,35% |
11, Public Service Commission |
57971 |
6544 |
11,29% |
57160 |
98,60% |
811 |
1,40% |
12, SA Management Development Institute |
26370 |
2411 |
9,14% |
28348 |
107,50% |
-1978 |
-7,50% |
13, Statistics SA |
360234 |
34591 |
9,60% |
366314 |
101,69% |
-6080 |
-1,69% |
SOCIAL SERVICES |
21873873 |
1302480 |
5,95% |
21849529 |
99,89% |
24344 |
0,11% |
14, Arts, Culture, Science and Technology |
447744 |
9 |
0,00% |
447756 |
100,00% |
-12 |
0,00% |
15, Education |
8876498 |
117236 |
1,32% |
8793329 |
99,06% |
83169 |
0,94% |
16, Health |
7653997 |
546614 |
7,14% |
7580285 |
99,04% |
73712 |
0,96% |
17, Housing |
4299481 |
330495 |
7,69% |
4212965 |
97,99% |
86516 |
2,01% |
18, Social Development |
650251 |
256821 |
39,50% |
640103 |
98,44% |
10148 |
1,56% |
19, Sport and Recreation SA |
175902 |
51305 |
29,17% |
175091 |
99,54% |
811 |
0,46% |
JUSTICE AND PROTECTION SERVICES |
49868839 |
4794702 |
9,61% |
49815894 |
99,89% |
52945 |
0,11% |
20, Correctional Services |
7026833 |
584959 |
8,32% |
7051938 |
100,36% |
-25105 |
-0,36% |
21, Defence |
18844734 |
1854094 |
9,84% |
18831898 |
99,93% |
12836 |
0,07% |
22, Independent Complaints Directorate |
31902 |
3754 |
11,77% |
31737 |
99,48% |
165 |
0,52% |
23, Justice and Constitutional Development |
4251826 |
544312 |
12,80% |
4186777 |
98,47% |
65049 |
1,53% |
24, Safety and Security |
19713544 |
1807583 |
9,17% |
19713544 |
100,00% |
0 |
0,00% |
ECONOMIC SERVICES AND INFRASTRUCTURE DEVELOPMENT |
19643264 |
2535533 |
12,91% |
19072758 |
97,10% |
570506 |
2,90% |
25, Agriculture |
944578 |
112321 |
11,89% |
917518 |
97,14% |
27060 |
2,86% |
26, Communications |
887690 |
441354 |
49,72% |
884463 |
99,64% |
3227 |
0,36% |
27, Environmental Affairs and Tourism |
1400586 |
123540 |
8,82% |
1366587 |
97,57% |
33999 |
2,43% |
28, Labour |
1296173 |
176151 |
13,59% |
1283026 |
98,99% |
13147 |
1,01% |
29, Land Affairs |
1091861 |
42309 |
3,87% |
1073265 |
98,30% |
18596 |
1,70% |
30, Minerals and Energy |
1872618 |
194223 |
10,37% |
1848762 |
98,73% |
23856 |
1,27% |
31, Trade and Industry |
2554826 |
401251 |
15,71% |
2358915 |
92,33% |
195911 |
7,67% |
32, Transport |
5832241 |
534943 |
9,17% |
5709434 |
97,89% |
122807 |
2,11% |
33, Water Affairs and Forestry |
3762691 |
509441 |
13,54% |
3630788 |
96,49% |
131903 |
3,51% |
SOCIAL SERVICES |
981821 |
167340 |
17,04% |
942050 |
95,95% |
39771 |
4,05% |
34, Arts and Culture |
457759 |
67175 |
14,67% |
428264 |
93,56% |
29495 |
6,44% |
35, Science and Technology |
524062 |
100265 |
19,13% |
513786 |
98,04% |
10276 |
1,96% |
Source: Compiled by author using National Treasury data.
Appendix 4: Departmental Expenditure for the Quarter
Vote |
January 2002/03 |
February 2002/03 |
March 2002/03 |
The Presidency |
7,95% |
7,91% |
10,34% |
Parliament |
7,02% |
7,02% |
7,02% |
Foreign A ffairs |
8,27% |
9,36% |
3,63% |
Home Affairs |
3,22% |
10,03% |
8,67% |
Provincial and Local Government |
9,04% |
18,63% |
8,58% |
Public Works |
9,21% |
9,17% |
11,19% |
Government Communications and Information Systems |
7,07% |
25,05% |
10,73% |
National Treasury |
10,95% |
6,64% |
8,29% |
Public Enterprises |
20,45% |
14,04% |
21,79% |
Public Service and Administration |
5,90% |
4,72% |
16,71% |
Public Service Commission |
7,03% |
8,52% |
11,29% |
SA Management Development Institute |
15,63% |
7,10% |
9,14% |
Statistics SA |
4,78% |
5,12% |
9,60% |
Education |
0,85% |
1,17% |
1,32% |
Health |
10,71% |
7,02% |
7,14% |
Housing |
7,73% |
7,82% |
7,69% |
Social Development |
20,51% |
5,06% |
39,50% |
Sport and Recreation SA |
4,11% |
11,15% |
29,17% |
Correctional Services |
10,14% |
6,94% |
8,32% |
Defence |
7,47% |
5,98% |
9,84% |
Independent Complaints Directorate |
7,14% |
10,51% |
11,77% |
Justice and Constitutional Development |
9,14% |
8,02% |
12,80% |
Safety and Security |
8,49% |
8,56% |
9,17% |
Agriculture |
8,18% |
7,36% |
11,89% |
Communications |
3,50% |
4,17% |
49,72% |
Environmental Affairs and Tourism |
8,10% |
11,09% |
8,82% |
Labour |
5,58% |
6,26% |
13,59% |
Land Affairs |
7,94% |
6,73% |
3,87% |
Minerals and Energy |
5,51% |
6,64% |
10,37% |
Trade and Industry |
6,13% |
4,36% |
15,71% |
Transport |
13,79% |
4,34% |
9,17% |
Water Affairs and Forestry |
10,08% |
9,43% |
13,54% |
Arts and Culture |
7,62% |
5,54% |
14,67% |
Science and Technology |
19,29% |
15,97% |
19,13% |
Source: Compiled by author using National Treasury data.
Appendix 5: Monthly Expenditure as a Percentage of the Revised Estimate from October 2002 to March 2003
Vote |
October 2002/03 |
November 2002/03 |
December 2002/03 |
January 2002/03 |
February 2002/03 |
March 2002/03 |
The Presidency |
10,13% |
9,76% |
7,19% |
7,95% |
7,91% |
10,34% |
Parliament |
8,01% |
6,79% |
10,66% |
7,02% |
7,02% |
7,02% |
Foreign Affairs |
6,28% |
16,12% |
7,66% |
8,27% |
9,36% |
3,63% |
Home Affairs |
6,43% |
14,35% |
5,95% |
3,22% |
10,03% |
8,67% |
Provincial and Local Government |
4,08% |
17,80% |
4,70% |
9,04% |
18,63% |
8,58% |
Public Works |
17,74% |
8,14% |
7,84% |
9,21% |
9,17% |
11,19% |
Government Communications and Information Systems |
8,94% |
6,43% |
11,93% |
7,07% |
25,05% |
10,73% |
National Treasury |
10,09% |
6,37% |
6,01% |
10,95% |
6,64% |
8,29% |
Public Enterprises |
2,30% |
8,13% |
14,48% |
20,45% |
14,04% |
21,79% |
Public Service and Administration |
3,91% |
3,97% |
5,64% |
5,90% |
4,72% |
16,71% |
Public Service Commission |
8,05% |
8,62% |
7,22% |
7,03% |
8,52% |
11,29% |
SA Management Development Institute |
5,66% |
10,40% |
8,76% |
15,63% |
7,10% |
9,14% |
Statistics SA |
8,14% |
6,83% |
5,40% |
4,78% |
5,12% |
9,60% |
Education |
9,61% |
7,51% |
1,71% |
0,85% |
1,17% |
1,32% |
Health |
9,58% |
6,15% |
10,57% |
10,71% |
7,02% |
7,14% |
Housing |
9,22% |
11,39% |
9,12% |
7,73% |
7,82% |
7,69% |
Social Development |
13,38% |
2,70% |
14,00% |
20,51% |
5,06% |
39,50% |
Sport and Recreation SA |
7,96% |
8,36% |
5,43% |
4,11% |
11,15% |
29,17% |
Correctional Services |
9,19% |
8,74% |
7,62% |
10,14% |
6,94% |
8,32% |
Defence |
10,22% |
5,59% |
6,60% |
7,47% |
5,98% |
9,84% |
Independent Complaints Directorate |
8,50% |
8,75% |
7,28% |
7,14% |
10,51% |
11,77% |
Justice and Constitutional Development |
7,86% |
7,59% |
8,89% |
9,14% |
8,02% |
12,80% |
Safety and Security |
8,22% |
8,51% |
8,32% |
8,49% |
8,56% |
9,17% |
Agriculture |
6,70% |
6,61% |
6,36% |
8,18% |
7,36% |
11,89% |
Communications |
6,05% |
11,10% |
3,31% |
3,50% |
4,17% |
49,72% |
Environmental Affairs and Tourism |
4,33% |
15,51% |
12,86% |
8,10% |
11,09% |
8,82% |
Labour |
7,41% |
24,80% |
4,87% |
5,58% |
6,26% |
13,59% |
Land Affairs |
14,00% |
10,44% |
8,77% |
7,94% |
6,73% |
3,87% |
Minerals and Energy |
24,68% |
7,31% |
7,62% |
5,51% |
6,64% |
10,37% |
Trade and Industry |
8,73% |
7,11% |
4,91% |
6,13% |
4,36% |
15,71% |
Transport |
7,13% |
8,90% |
6,25% |
13,79% |
4,34% |
9,17% |
Water Affairs and Forestry |
5,79% |
7,86% |
9,85% |
10,08% |
9,43% |
13,54% |
Arts and Culture |
36,78% |
17,26% |
11,71% |
7,62% |
5,54% |
14,67% |
Science and Technology |
28,38% |
7,98% |
7,29% |
19,29% |
15,97% |
19,13% |
Source: Compiled by author using National Treasury data
Appendix 6: Provincial Expenditure
Province |
Adjusted Budget 2002/03 |
Expenditure as at 31 March 2003 |
Over/Under-expenditure |
% Under-expenditure |
|||||
R'000 |
Current |
Capital |
Total |
% of Total Budget |
Current |
Capital |
Total |
||
Eastern Cape |
22147046 |
2746662 |
24893708 |
16,86% |
22824144 |
1817196 |
24641340 |
252368 |
1,01% |
Free State |
9407289 |
1090941 |
10498230 |
7,11% |
9051359 |
762432 |
9813791 |
684439 |
6,52% |
Gauteng |
20600045 |
3760079 |
24360124 |
16,49% |
20984210 |
3369024 |
24353234 |
6890 |
0,03% |
KwaZulu Natal |
25764870 |
3219077 |
28983947 |
19,63% |
26176297 |
2765024 |
28941321 |
42626 |
0,15% |
Limpopo |
17535032 |
1605250 |
19140282 |
12,96% |
17311905 |
1502224 |
18814129 |
326153 |
1,70% |
Mpumalanga |
9002277 |
1001848 |
10004125 |
6,77% |
8845506 |
930627 |
9776133 |
227992 |
2,28% |
Northern Cape |
3114394 |
350502 |
3464896 |
2,35% |
3158094 |
304527 |
3462621 |
2275 |
0,07% |
North West |
10485681 |
1034532 |
11520213 |
7,80% |
10574794 |
942712 |
11517506 |
2707 |
0,02% |
Western Cape |
13265027 |
1551690 |
14816717 |
10,03% |
13075583 |
1398330 |
14473913 |
342804 |
2,31% |
Total Expenditure |
131321661 |
16360581 |
147682242 |
100,00% |
132001892 |
13792096 |
145793988 |
1888254 |
1,28% |
Source: Compiled by author using National Treasury data.
Appendix 7: Provincial Capital Expenditure
R'000 |
Capital Budget |
% of Total Budget |
Capital Expenditure |
Under-expenditure |
% Under-expenditure |
Eastern Cape |
2746662 |
16,79% |
1817196 |
929466 |
33,84% |
Free State |
1090941 |
6,67% |
762432 |
328509 |
30,11% |
Gauteng |
3760079 |
22,98% |
3369024 |
391055 |
10,40% |
KwaZulu Natal |
3219077 |
19,68% |
2765024 |
454053 |
14,11% |
Limpopo |
1605250 |
9,81% |
1502224 |
103026 |
6,42% |
Mpumalanga |
1001848 |
6,12% |
930627 |
71221 |
7,11% |
Northern Cape |
350502 |
2,14% |
304527 |
45975 |
13,12% |
North West |
1034532 |
6,32% |
942712 |
91820 |
8,88% |
Western Cape |
1551690 |
9,48% |
1398330 |
153360 |
9,88% |
Total Expenditure |
16360581 |
100,00% |
13792096 |
2568485 |
15,70% |
Appendix 8: Current Expenditure in Provinces
Province |
Current budget |
Current Expenditure |
Over/Under-expenditure |
As a % of Budget |
Eastern Cape |
22147046 |
22824144 |
-677098 |
-3,06% |
Free State |
9407289 |
9051359 |
355930 |
3,78% |
Gauteng |
20600045 |
20984210 |
-384165 |
-1,86% |
Kwa Zulu Natal |
25764870 |
26176297 |
-411427 |
-1,60% |
Limpopo |
17535032 |
17311905 |
223127 |
1,27% |
Mpumalanga |
9002277 |
8845506 |
156771 |
1,74% |
Northern Cape |
3114394 |
3158094 |
-43700 |
-1,40% |
North West |
10485681 |
10574794 |
-89113 |
-0,85% |
Western Cape |
13265027 |
13075583 |
189444 |
1,43% |
Total |
131321661 |
132001892 |
-680231 |
-0,52% |
Source: Compiled by author using National Treasury data.