GDID ANNUAL REPORT 2024/25

actual expenditure. An additional virement of R31 million from Programme 1’s Compensation of Employees will be made to further address budget alignment. An increase

of R9 million will bring the adjusted budget from R277,774 million to R286,9 million.

PART

Rollovers

2024/2025

Description

Actual Expenditure

Available budget

Committed but not paid

Final Appropriation

% Spent

% spent

R’000

R’000

R’000

R’000

R’000

Compensation of employees Goods and services Interest and rent on land

1 311 697

1 311 699

(2)

100%

-

100%

1 262 848

1 261 562

1 286 99.90% 1 380

100% 100%

9 551

9 551

-

100%

-

Transfers and subsidies

766 847

766 920

(73)

100%

-

100%

Payment of Capital Assets

54 847

54 839

-

100%

-

100%

Payments for financial assets

41

41

-

100%

-

100%

Total

3 405 823

3 404 612

1 211 99,96% 1 380

100%

The above table represents commitments made by the Department before the end of the year but could not be processed for payment at year-end. This commitment can only be processed for payment in the next financial year provided approval was obtained from the Provincial Treasury. The commitment will be raised as year-end accruals provided the goods and services were received before year-end. Accruals are paid using the budget allocation for the following year since, at the time of closure of the payment system, suppliers failed to upload invoices on the electronic invoice submission on time. To date the Department spent 99.96% of the allocated budget, which resulted in underspending of R1,2 million,

should the rollover be approved the overall Departmental expenditure will improve from 99,96% to 100%. The application for rollovers is made in line with the Treasury regulations; paragraph 6.4 prescribes a limit of 5% of the Department’s payments for goods and services and no limit on Capex and Rates & Taxes. The Department’s adjusted budget for goods and services after year-end virements and shifts is R1,263 billion; therefore, 5% of the allocation is approximately R63,191 million, which will be the amount allowed for rollover on Goods and services.

2

Unauthorised, Irregular and Fruitless and wasteful expenditure

2024/25 R’000

Unauthorised expenditure – current year Irregular expenditure – current year

-

103,592

Fruitless and wasteful expenditure – current year

9,551

Total

113,143

16

DEPARTMENT OF INFRASTRUCTURE DEVELOPMENT