DID ANNUAL REPORT 2022 23

Annual Report 2022-2023

GAUTENG DEPARTMENT OF INFRASTRUCTURE DEVELOPMENT VOTE 15

NOTES TO THE ANNUAL FINANCIAL STATEMENTS for the year ended 31 March 2023

22. Accrued departmental revenue

2022/23

2021/22

Note

R’000

R’000

Tax revenue Sales of goods and services other than capital assets

101 023

94 088

Sales of capital assets

-

-

101 023

94 088

Total

Accrued Departmental revenue indicate that property debtors are not up to date with their payments and were impaired in line with Departmental policy. 22.1 Analysis of accrued departmental revenue

2022/23

2021/22

Note

R’000

R’000

Opening balance

94 088 (10 239)

75 819 (9 954)

Less: amounts received Less: Amounts written off Add: amounts recorded

7 071

-

26 609 (2 364) 101 023

25 859

Sales of capital assets

2 364

Closing balance

94 088

22.2 Impairment of accrued departmental revenue

2022/23

2021/22

Note

R’000

R’000

Estimate of impairment of accrued departmental revenue

85 877

78 381

Total

85 877

78 381

Impairment of accrued departmental revenue emanates from the current debts register relating to properties leased out. This indicates that most tenants are struggling to meet the debt obligations hence the increase in impairment

218

DEPARTMENT OF INFRASTRUCTURE DEVELOPMENT