Mrs PP Sithole : CFO


The Finance Department of eMadlangeni Local Municipality is responsible for the legal and sound financial management of the municipality.

This includes tasks such as planning and preparing the municipal budget, ensuring effective internal control and processes for revenue management, and overseeing debt management.

The department also focuses on effective supply chain management processes with a main focus on fairness, equity, and transparency, as well as accurate and timely financial reporting.

Ntobeko Nene : Revenue Accountant

Expertise : Revenue, Valuations and Debt Management

Revenue, Valuations and Debt Management
Revenue Enhancement
Revenue and Debt Management

Key Performance Areas for the Revenue Unit:

Cashier and Customer Care
Customer care with regard to municipal accounts
Cashier functions at the Main Office
Cashier functions at Traffic Department
Cashier functions at Balele Game/Caravan Park

Prepaid Electricity sales at Caltex Garage and Spar

Debt Management
Debt Collection
Credit Control
Disconnection of Services

Billing & Meter Management
Meter management – electricity
Meter readings

Billing & Tariff Management
Policy and reporting
Tariffs and monthly statistics

Assessment rates
Rates Clearances
Property rental and sales
Sundry Debtors

The following processes occur within the Unit on an on-going basis:

  • Monthly billing of assessment rates, service levies and consumptions for the entire municipal area and the related processing of approximately 5 000 active accounts
  • Processing of Supplementary Valuation Rolls as received from the Valuations service provider to update the valuation roll monthly
  • Monthly meter readings of electricity consumptions together with the related meter and account movement management
  • Indigent account holders continue to be subsidized on an annual basis and the register is being updated on an annual basis
  • Debt Collection includes the tracing of moved customers as well as various legal actions where applicable
  • Credit Control actions take place on an ongoing basis, including the electricity disconnection process with regard to arrear accounts
  • The provision of a Customer Care service at the Enquiries Counter Main Office
  • The issue of Rates Clearance Certificates in order that transfers of properties can be processed at the Deeds Office
  • Capacitating and training of existing staff to effect legislative amendments and requirements together with the education of customers regarding the benefits of paying for services
  • The provision of the financial support aspect of the property rental and sales function for government assisted housing, land sales and staff housing
  • The continued implementation of the Debt Incentive Scheme continues
  • Provision of a Sundry Debtors function to the various Departments
  • The updating of Policies that are relevant to the Unit
  • Reporting to the Council and various government Departments in terms of compliance
  • Tariff management and the compilation of the monthly sales statistics.

Indigent Support
In terms of the Credit Control, Debt Collection and Customer Care Policy, the monthly household earnings of an indigent application is capped at R 3,500. The onus lies with the applicant to come forward and register for indigent support in line with the Council approved Indigent Policy. All account holders who qualify for indigent support are encouraged to register accordingly.

Valuations and Assessment Rates

The municipality implemented the new valuation roll compiled in terms of the Property Rates Act, 6 of 2004, on 1 July 2009. All properties under the jurisdiction of the Emadlangeni Municipality are now included in a single valuation roll.

Debt Collection and Credit Control
The Debt Collection, Credit Control and Customer Care Policy is reviewed annually, as are all the other Budget & Treasury Office policies. Debt escalation has been controlled to a certain extent by the implementation of the Council’s existing Debt Collection, Credit Control and Customer Care Policy. Arrear accounts are only handed over to Councils attorneys when the customer defends the legal actions undertaken by the Division.

The debt collection section encourages the debtors to make payment arrangements where possible, but in other instances applies for emolument attachment orders, writs of execution, etc. The electricity supply in the Municipality’s area of supply is terminated on a monthly basis for non-payment of municipal services, whilst water flow regulators are being installed in the other areas where accounts are in arrears due to non-payment.

Ms Nombali Madondo : SCM Manager

Expertise : Supply Chain Management

This section deals with the fulfilment of demands of all departments on all goods and services required to fulfil each departmental to enhance service delivery as set out in the IDP.

It ensures that those products and services are made available timely.


Nhlakanipho Mswane : Expenditure Accountant

Expertise : Expenditure

This subsection is responsible for:

  • Copying and scanning the payment voucher
  • Filling the payment voucher
  • Email the payment voucher
  • Creating the EFT numbers
  • Creating the creditors list
  • Administer the substance and travelling for both employee and councillor’s
  • Ensure that all invoices and supporting document is complete and approved
  • Responsible for co-ordination and preparation of expense vouchers for the payment of creditors
  • Ensure payments of suppliers within payment terms
  • Forward remittance advices to suppliers after completion
  • Capturing invoices into pastel from all supporting suppliers document by SCM unit. (raising invoices on the system once they’ve been approved by the CFO)
  • Allocate incorrectly allocated amounts to necessary votes by journal
  • Preparation of monthly cashbook for report purpose
  • Preparation of monthly creditors reconciliation
  • Preparation of grants reconciliation (grant register)
  • Preparation of investment reconciliation
  • Reconciling petty cash voucher to request for replenishment of petty cash
  • Administer petty cash and report on monthly basis
  • Maintain the accounts payable systems in order to ensure complete and accurate records and file all the documentation according to the sequence of creditors list
  • Budget check
  • Email SARS (PAYE, UIF&SDL)
  • Uploading payments online banking
  • Salaries – EPWP, WARD COMMITTEES&COM 1&4
  • Preparation of 3rd party payments
  • Section 71 treasury returns – AC, CAA, CFA, RMA&DSA
  • Conditional grants treasury – FMG, EPWG, MSIG&MIG
  • Library grant report to department of art and culture
  • MIGS report to COGTA
  • Email income statement, bank reconciliation statement and monthly bank statement to KZN treasury
  • Print income stamen per department and make copies for all sections
  • Preparation of creditors sub-ledger reconciliation
  • Payroll reconciliation
  • Authorised letters for investment transfer
  • Adjustment of budget preparation and capture
  • Adjustment of treasury returns and capture
  • Annual budget preparation
  • Implementation plan treasury returns

Linda Muyunda : Budget Officer


This subsection is responsible for:

  • Preparing annual and draft budget
  • Capture the Municipal budget on the financial system
  • Checking of budget before s issuing requisition and orders
  • Monitoring and controlling Municipal budget spending
  • Assisting to ensure compliance with Mscoa
  • Submission of monthly & quarterly reports to National & Provincial Treasury, CoGTA & other spheres of government
  • Providing support to other departments on budget related matters

Sphamandla Simelane : Asset Management Manager

Phone: 034 331 3041

Applicable GRAP Standards

Emadlangeni municipality Assets policy complies with the standards specified by the Accounting Standards Board are as follows:

  • GRAP 17 Property, plant or equipment
  • GRAP 16 Investment property
  • GRAP 100 Non-current Assets held for Sale and Discontinued Operations
  • GRAP 31 Intangible assets
  • GRAP 21 Impairment to non – cash generated assets
  • GRAP 26 Impairment to cash generated assets
  • GRAP 103 Heritage assets
  • GRAP 110 Biological assets


Asset Management Policy : Emadlangeni Municipality

Asset management policy is aligned with the above Legislative Frameworks and is reviewed annually to accommodate any new GRAP standards.


The Asset Management Unit must take all reasonable steps to ensure that:

  • Appropriate systems of physical management and controls are established and carried out for assets in their areas of responsibility
  • The municipal resources are utilized effectively, efficiently, economically and transparently
  • The assets under the control of Emadlangeni Municipality are appropriately safeguarded and maintained to the extent necessary and that risk management systems are in place and applied
  • Any unauthorized, irregular or fruitless or wasteful expenditure, and losses resulting from criminal or negligent conduct, are prevented
  • The asset management systems and controls can provide an accurate, reliable and up to date account of assets under the control of the Emadlangeni municipality
  • The purchase of assets complies with all municipal policies and procedures
  • All movable property, plant and equipment are duly processed and identified when they are received by the municipality
  • All movable assets received by the municipality stewardship are appropriately safeguarded against inappropriate use or loss. This will include control over the physical access to these assets and regular asset counts to ensure any losses have not occurred. Any known losses should be immediately reported to the Chief Financial Officer
  • Assets are appropriately utilized for the purpose for which the municipality acquired them for
  • In addition, the Managers (Heads of Departments) are responsible to ensure that all employees within their respective department adhere to the approved Asset Policy and Procedures. The Head of Department must nominate an employee to implement and maintain asset control (i.e. Departmental Asset Controller) in his/her department