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Purpose 
Municipalities are required to complete this return form to comply with S 71 and 72 of the MFMA. The purpose is 
 	
To help in assessing the ability to maintain the service levels to the affected community, particularly in relation to infrastructure type assets 

 	
To assess the level of depreciation versus replacement of assets, and assess the level of current year programmed maintenance against the total deferred maintenance. 

 	
To assists with reconciling the noncurrent asset section of the balance sheet. 



Format of Return Form 
The .xls template conforms to the following specification. Municipalities should not change the template. 
The database is expecting specific data with specific attributes. If this is not found, problems will arise. For example, if a line item is added with a line code that the database does not recognise, that data will not be loaded. The database will provide an error message during the validation phase to show where the errors exist. The function codes, line item codes etc must not be changed. Functions, line items etc must not be added or deleted. The objective is to collect information from all municipalities in the same format for comparison, reliability and transparency purposes. All figures are to be entered in whole Rands, and all figures are to be entered as positive except: 
 	
Depreciation and disposals to be entered as negative 

 	
Transfers (to) as negative, Transfers from as positive  this represents transfers of assets between functions 

 	
Accumulated depreciation as negative 


The form type is completed for four financial years. The following would apply for 2006 (Year ended 30 June 2006). The Estimated Year End is the year that you are currently in as you prepare for next years budget. 
 	
Estimated Year End Is for the year ended June 2005 

 	
Budget Year  Is for the year ending June 2006 

 	
Indicative Budget Year  Is for the year ending June 2007 

 	
Indicative Budget Year  Is for the year ending June 2008 


For each of the four financial years, eight columns have to be completed (indicated in yellow): 
 	
Opening Value 

 	
Annual Depn 

 	
Disposals 

 	
Transfers 

 	
Repl Costs 

 	
Accum Depn 

 	
Prog Maint 


 
Tot Def Maint Two columns are optional (indicated in white): 

 	New Capital 

 
Replacement Capital These columns will NOT be uploaded to the database, as it is a repetition of the Capital Acquisition form and will be loaded from the CA template. The columns have been added to assist in the calculation for the Closing Value. 


Closing Value will be automatically calculated as the sum of values completed for the year. 
Due to the size of the template, the Summary sheet has been discarded. 

Submission Process 
Electronic Submission 
Ensure the file is saved in the correct format (Muncde_AM_ccyy_Y.xls) by selecting the correct MunCode and Financial year from dropdown lists and using the inbuilt macro to automatically save using the correct file name. Simultaneously press Shift+Ctrl+S (with Caps Lock off) to invoke the macro. 
This will save the file in your current working directory. The Muncode, Financial year and period MUST be completed / selected to save correctly. 
The file will be saved with the correct naming convention: y GT001_AM_2006_Y 
Email the Excel (.xls) file to lgdatabase@treasury.gov.za with a subject heading of Financial Reporting Database Input. 

Timing of Submission 
The Return form is to be submitted after the budget has been draft and final budget been adopted. 


