Statistical release P9119.4

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1 Statistical release Financial statistics of consolidated general government 2013/2014 Embargoed until: 23 November :00 Enquiries: Forthcoming issue: Expected release date User information services 2014/2015 November

2 Statistics South Africa 1 Contents P Page Key findings... 2 Tables Table A Economic classification of statement of sources and uses of cash of consolidated general government for the 2012/2013 and 2013/2014 fiscal years (summary) Table B Table C Table 1 Table 2 Table 3 Table 4 Table 5 Table 6 Annexure A Functional classification of cash payments for operating activities and purchases of nonfinancial assets for the 2012/2013 and 2013/2014 fiscal years (summary)... Contribution of the different types of general government institution to the total consolidated cash payments for operating activities and purchases of non- financial assets by general government for the 2012/2013 and 2013/2014 fiscal years Economic classification of cash receipts from operating activities for the 2013/2014 fiscal year (summary).. Economic and functional classification of cash payments for operating activities for the 2013/2014 fiscal year (summary) Economic and functional classification of cash payments for purchases of non-financial assets for the 2013/2014 fiscal year (summary)... Economic classification of sale of non-financial assets for the 2013/2014 fiscal year (summary) Economic classification of the net acquisition of financial assets other than cash for the 2013/2014 fiscal year (summary) Economic classification of the net incurrence of liabilities for the 2013/2014 fiscal year (summary) Information on disaggregated tables available on Stats SA s website Explanatory notes Glossary of selected variables Technical enquiries.. General information

3 Statistics South Africa 2 Key findings Consolidated net change in the stock of cash from the general government sector amounted to a cash surplus of R million for the 2013/2014 fiscal year. Cash receipts from operating activities amounted to R million and cash payments for operating activities amounted to R million, resulting in a net cash outflow from operating activities of R million for the 2013/2014 fiscal year ended 31 March Purchases of non-financial assets amounted to R million for 2013/2014. Sales of non-financial assets amounted to R1 984 million for the 2013/2014 fiscal year, resulting in a net cash outflow from investments in non-financial assets of R million. The net acquisition of financial assets other than cash amounted to R million for 2013/2014. The net incurrence of liabilities amounted to R million for the 2013/2014 fiscal year, resulting in a net cash inflow from financing activities of R million. The consolidated net change in the stock of cash for the general government sector amounted to a cash surplus of R million for the 2013/2014 fiscal year (see Table A, p.5). The largest contributor to the total cash payments for operating activities and purchases of non-financial assets (functionally classified) of R million by the general government sector for the 2013/2014 fiscal year was general public services (R million, contributing 24,4%), followed by education (R million or 19,0%), social protection (R million or 13,0%), health (R million or 11,2%), public order and safety (R million or 10,8%), economic affairs (R million or 9,5%), housing and community amenities (R million or 4,8%), recreation, culture and religion (R million or 3,4%), defence (R million or 3,2%) and environmental protection (R million or 0,8%) (see Table B, p.12, and Figure 5, p.13).

4 Statistics South Africa 3 Cash receipts from operating activities, the contribution of cash payments for operating activities and purchases of non-financial assets by economic classification Cash receipts from operating activities increased by R million from R million in 2012/2013 to R million in 2013/2014 mainly due to an increase in taxes collected. The largest contributor to total cash receipts from operating activities for the 2013/2014 fiscal year was taxes (R million), followed by other receipts (R million), social contributions (R million) and grants (R1 901 million). The increase of R million in cash receipts of taxes from R million in 2012/2013 to R million in 2013/2014 was mainly due to increases in taxes payable by individuals, value-added tax on goods and services and taxes payable by businesses. The increase of R7 979 million in other receipts from R million in 2012/2013 to R million in 2013/2014 was mainly due to fines, penalties and forfeits received by municipalities, rental collected and incidental sales by the Coega Development Corporation. The increase of R3 631 million in social contributions from R million in 2012/2013 to R million in 2013/2014 was mainly due to an increase in employers contributions collected by the Compensation Fund and the Unemployment Insurance Fund. Cash payments for operating activities increased by R million from R million in 2012/2013 to R million in 2013/2014. The increase was mainly due to increases in compensation of employees, purchases of goods and services, social benefits and interest paid. The largest contributor to total cash payments for operating activities for the 2013/2014 fiscal year was compensation of employees (R million), followed by purchases of goods and services (R million), social benefits (R million), interest (R million), other payments (R million), grants paid (R million) and subsidies (R million) (see Table A, p.5 and Figure 1, p.6). The increase of R million in compensation of employees from R million in 2012/2013 to R million in 2013/2014 was mainly due to an increase in compensation of employees by municipalities, the KwaZulu-Natal and the Gauteng provincial governments and the Department of Police. The increase of R million in purchases of goods and services from R million in 2012/2013 to R million in 2013/2014 was mainly due to increased payments by municipalities, the Department of Higher Education and Training and the Water Trading Entity. The increase of R million in social benefits paid from R million in 2012/2013 to R million in 2013/2014 was mainly due to an increase in claims paid to households by the Road Accident Fund and Unemployment Insurance Fund, as well as payments of social grants to households by the Department of Social Development. The increase of R million in interest from R million in 2012/2013 to R million in 2013/2014 was mainly due to an increase in interest paid on public debt. The increase of R4 446 million in other payments from R million in 2012/2013 to R million in 2013/2014 was mainly due to increased capital transfers to non-profit institutions serving households made by the National Lottery Distribution Trust Fund, transfers to households by municipalities and provincial governments, as well as increased transfers to non-financial public corporations by the Department of Energy.

5 Statistics South Africa 4 The increase of R3 878 million in subsidies paid from R million in 2012/2013 to R million in 2013/2014 was mainly due to an increase in subsidies paid by municipalities, the Department of Transport and the Department of Trade and Industry to non-financial public corporations and non-financial private enterprises. The increase of R1 026 million in grants from R million in 2012/2013 to R million in 2013/2014 was mainly due to an increase in payments to the Southern African Customs Union (SACU) as well as transfers to international institutions by the Department of International Relations and Cooperation and the Department of Defence. The largest contributor to purchases of non-financial assets for the 2013/2014 fiscal year was fixed assets (R million), followed by non-produced assets (R2 233 million), inventories (R270 million) and valuables (R39 million). The increase of R million in purchases of non-financial assets from R million in 2012/2013 to R million in 2013/2014 was mainly due to an increase in payments for other structures by municipalities and the North West provincial government, as well as the acquisition of non-residential buildings by the Property Management Trading Entity.

6 Statistics South Africa 5 Table A Economic classification of statement of sources and uses of cash of consolidated general government for the 2012/2013 and 2013/2014 fiscal years (summary) 1 Change between 2012/2013 GFS 2001 Economic classification of sources and uses of cash 2012/ /2014 and 2013/2014 code R million R million R million Cash flows from operating activities: Cash receipts from operating activities a Taxes Social contributions Grants Other receipts Cash payments for operating activities b Compensation of employees Purchases of goods and services Interest Subsidies Grants Social benefits Other payments Net cash flow from operating activities: (outflow)/ inflow (a-b)=c Cash flows from investments in non-financial assets: Purchases of non-financial assets 3 d Fixed assets Inventories Valuables Non-produced assets Sales of non-financial assets e Fixed assets Inventories Valuables Non-produced assets Net cash flow from investments in non-financial assets: (outflow)/ inflow (e-d)=f CASH SURPLUS/ (DEFICIT) (c+f)=g Cash flows from financing activities: Net acquisition of financial assets other than cash: cash outflow/ (inflow) h Domestic Foreign Net incurrence of liabilities: cash (outflow)/ inflow i Domestic Foreign Net cash flow from financing activities: (outflow)/ inflow (i-h)=j NET CHANGE IN THE STOCK OF CASH (g+j)=k The sum of the data may not necessarily add up to totals due to rounding-off of figures. 2 Revised since the previous publication. 3 See Figure 4 (on page 9) for the split of purchases of non-financial assets.

7 R million Statistics South Africa 6 Figure 1 Economic classification of cash payments for operating activities and purchases of non-financial assets for the 2012/2013 and 2013/2014 fiscal years Compensation of employees Purchases of goods and services Social benefits Purchases of non-financial assets Interest Other payments Grants Subsidies 2012/2013* / Difference *Some of the figures have been revised since the previous publication. Figure 1 shows the economic classification of cash payments for operating activities and purchases of nonfinancial assets. The total for the 2013/2014 fiscal year was R million, with compensation of employees accounting for the largest proportion of this expenditure (R million), followed by purchases of goods and services (R million), social benefits (R million), purchases of nonfinancial assets (R million) and interest (R million).

8 R million Statistics South Africa 7 Figure 2 Compensation of employees by type of general government institution for the 2012/2013 and 2013/2014 fiscal years Provincial government National government Municipalities Extra-budgetary accounts and funds Higher education institutions 2012/2013* / Difference *Some of the figures have been revised since the previous publication. Figure 2 shows general government expenditure on compensation of employees. The total for the 2013/2014 fiscal year was R million, with provincial government accounting for the largest proportion of this expenditure (R million), followed by national government (R million), municipalities (R million), extra-budgetary accounts and funds (R million) and higher education institutions (R million).

9 R million Statistics South Africa 8 Figure 3 Purchases of goods and services by type of general government institution for the 2012/2013 and 2013/2014 fiscal years Provincial government Municipalities Extra-budgetary accounts and funds National government Higher education institutions 2012/2013* / Difference *Some of the figures have been revised since the previous publication. Figure 3 shows purchases of goods and services by general government. The total for the 2013/2014 fiscal year was R million, with provincial government spending the largest proportion (R million), followed by municipalities (R million), extra-budgetary accounts and funds (R million), national government (R million) and higher education institutions (R million).

10 Statistics South Africa 9 Figure 4 Economic classification of cash payments for purchases of non-financial assets for the 2013/2014 fiscal year 1 Non-residential buildings R26 090m (23%) Other machinery and equipment R7 928m (7%) Transport equipment R5 734m (5%) Computer equipment R3 542m (3%) Other structures R63 114m (55%) Other fixed assets R1 960m (2%) Dw ellings R1 730m (2%) Non-produced assets R2 232m (2%) Furniture R1 542m (1%) Valuables R39m (0%) Books R239m (0%) Inventories R270m (0%) 1 The sum of the data may not necessarily add up to totals due to rounding-off of figures *Other fixed assets includes cultivated assets and intangible assets Figure 4 shows the economic classification of payments for purchases of non-financial assets for the 2013/2014 fiscal year. The total was R million, with the largest contributor being other structures (R million or 55%), followed by non-residential buildings (R million or 23%), other machinery and equipment (R7 928 million or 7%) and transport equipment (R5 734 million or 5%).

11 Statistics South Africa 10 The contribution of cash payments for operating activities and purchases of non-financial assets to total general government expenditure by functional classification Total cash payments for operating activities and purchases of non-financial assets (functionally classified) by the government general sector increased by R million from R million in 2012/2013 to R million in the 2013/2014 fiscal year. The increase of R million in cash payments for education from R million in 2012/2013 to R million in 2013/2014 was mainly due to increased transfers paid by the Department of Higher Education and Training to further education and training colleges and spending on education services by the KwaZulu-Natal and Gauteng provincial departments. The increase of R million in cash payments for social protection from R million in 2012/2013 to R million in 2013/2014 can be attributed to higher claims paid by the Road Accident Fund to victims of road accidents and increased social grants for old age and family and children by the Department of Social Development. The increase of R million in cash payments for executive and legislative organs, financial and fiscal affairs, external affairs from R million in 2012/2013 to R million in 2013/2014 was mainly due to spending by municipalities on executive and legislative services. The increase of R million in cash payments for public debt transactions from R million in 2012/2013 to R million in 2013/2014 was mainly due to increased payments of interest on public debt. The increase of R million in cash payments for police from R million in 2012/2013 to R million in 2013/2014 was mainly due to increased spending on police services by the Department of Police, municipalities and the Mpumalanga provincial government. The increase of R million in cash payments for health from R million in 2012/2013 to R million in 2013/2014 was mainly due to increased spending on health services by the Gauteng, KwaZulu-Natal and Western Cape provincial governments and municipalities. The increase of R7 582 million in cash payments for housing and community amenities from R million in 2012/2013 to R million in 2013/2014 was mainly due to an increase in spending on housing and community development by municipalities, as well as increased spending on water supply by the Water Trading Entity. The increase of R5 922 million in cash payments for recreation, culture and religion from R million in 2012/2013 to R million in 2013/2014 was mainly due to increased spending on recreation, sporting and cultural services by municipalities and the National Lottery Distribution Trust Fund. The increase of R5 480 million in cash payments for general economic, commercial and labour affairs from R million in 2012/2013 to R million in 2013/2014 was mainly due to the first time inclusion of the Coega Development Corporation and the Limpopo Economic Development Agency, as well as increased spending on general economic and commercial affairs by the Department of Trade and Industry. The increase of R5 096 million in cash payments for defence from R million in 2012/2013 to R million in 2013/2014 was mainly due to increased spending by the Department of Defence, the Special Defence Account and the Armaments Corporation of South Africa.

12 Statistics South Africa 11 The increase of R4 604 million in cash payments for general services from R million in 2012/2013 to R million in 2013/2014 can mainly be ascribed to increased cash payments devolved by the Property Management Trading Entity, the Department of Home Affairs and the State Information Technology Agency. The increase of R2 643 million in cash payments for transport from R million in 2012/2013 to R million in 2013/2014 was mainly due to increased subsidies paid to non-financial public corporations and spending on transport by the Department of Transport and the North West provincial government. The increase of R2 526 million in cash payments for general public services not elsewhere classified from R5 152 million in 2012/2013 to R7 678 million in 2013/2014 can mainly be ascribed to increased cash payments by municipalities and the Electoral Commission. The increase of R1 511 million in cash payments for agriculture, forestry, fishing and hunting from R million in 2012/2013 to R million in 2013/2014 was mainly due to increased spending on agriculture by the Northern Cape provincial government and the Department of Rural Development and Land Reform. The increase was also due to increased spending on fishing and hunting by the Marine Living Resources Fund. The increase of R1 380 million in cash payments for prisons from R million in 2012/2013 to R million in 2013/2014 was mainly due to increased spending on prisons by the Department of Correctional Services. The increase of R1 356 million in cash payments for fuel and energy from R5 292 million in 2012/2013 to R6 648 million in 2013/2014 was mainly due to spending on electricity by the Department of Energy, municipalities and the Energy Sector Education and Training Authority. The increase of R1 305 million in cash payments for basic research from R5 149 million in 2012/2013 to R6 454 million in 2013/2014 was mainly due to increased cash payments by the National Research Foundation, the Department of Science and Technology and the South African National Space Agency.

13 Statistics South Africa 12 Table B Functional classification of cash payments for operating activities and purchases of nonfinancial assets for the 2012/2013 and 2013/2014 fiscal years (summary) 1 GFS 2001 code Type of service 2012/ / General public services Change between 2012/2013 and 2013/2014 Percentage of total cash payments 2013/2014 R million R million R million % 7011 Executive and legislative organs, financial and fiscal affairs, external affairs , Foreign economic aid , General services , Basic research , R&D General public services , General public services n.e.c , Public debt transactions (mainly interest) , Transfers of a general character between different levels of government Total general public services a ,0 24,4 702 Defence b ,2 Public order and safety 7031 Police , Fire protection services , Law courts , Prisons ,4 Total public order and safety c ,8 704 Economic affairs 7041 General economic, commercial and labour affairs , Agriculture, forestry, fishing and hunting , Fuel and energy , Mining, manufacturing and construction , Transport , Communications , Other industries , R&D Economic affairs ,3 Total economic affairs d ,5 705 Environmental protection e ,8 706 Housing and community amenities f ,8 707 Health g ,2 708 Recreation, culture and religion h ,4 709 Education i ,0 710 Social protection j ,0 Total general government cash payments for operating activities and purchases of non-financial assets (k=a+b+c+d+e+f+g+h+i+j) k ,0 1 The sum of the data may not necessarily add up to totals due to rounding-off of figures. 2 Revised since the previous publication.

14 R million Statistics South Africa 13 Figure 5 Functional classification of cash payments for operating activities and purchases of non-financial assets for the 2012/2013 and 2013/2014 fiscal years General public services Education Social protection Health Public order and safety Economic affairs Housing and community amenities Recreation culture and religion Defence Environmental protection 2012/2013* / Difference *Some of the figures have been revised since the previous publication. Figure 5 shows the functional classification of cash payments for operating activities and purchases of nonfinancial assets. The total for the 2013/2014 fiscal year was R million, with general public services spending the highest amount (R million), followed by education (R million), social protection (R million) and health (R million).

15 R million Statistics South Africa 14 Figure 6 Spending on education by type of general government institution for the 2012/2013 and 2013/2014 fiscal years Provincial government Higher education institutions Extra-budgetary accounts and funds National government 2012/2013* / Difference *Some of the figures have been revised since the previous publication. Figure 6 shows general government expenditure on education. The total for the 2013/2014 fiscal year was R million, with provincial government spending the highest amount (R million), followed by higher education institutions (R million), extra-budgetary accounts and funds (R8 402 million) and national government (R7 631 million).

16 R million Statistics South Africa 15 Figure 7 Spending on health by type of general government institution for the 2012/2013 and 2013/2014 fiscal years Provincial government Municipalities Extra-budgetary accounts and funds National government 2012/2013* / Difference *Some of the figures have been revised since the previous publication. Figure 7 shows general government expenditure on health. The total for the 2013/2014 fiscal year was R million, with provincial government spending the largest amount (R million), followed by municipalities (R8 896 million), extra-budgetary accounts and funds (R6 348 million) and national government (R5 789 million).

17 R million Statistics South Africa 16 Figure 8 Spending on social protection by type of general government institution for the 2012/2013 and 2013/2014 fiscal years National government Extra-budgetary accounts and funds Provincial government 2012/2013* / Difference *Some of the figures have been revised since the previous publication. Figure 8 shows general government expenditure on social protection. The total for the 2013/2014 fiscal year was R million, with national government being the highest (R million), followed by extra-budgetary accounts and funds (R million) and provincial government (R million).

18 Statistics South Africa 17 Table C Contribution of the different types of general government institution to the total consolidated cash payments for operating activities and purchases of non-financial assets by general government for the 2012/2013 and 2013/2014 fiscal years 1 Type of general government institution R million % of total cash R million payments Change between 2012/2013 and 2013/ /2013* 2013/ /2013* 2013/2014 National government ,5 38,0 Provincial governments ,5 31,5 Extra-budgetary accounts and funds ,2 12,0 Municipalities ,8 14,5 Higher education institutions ,0 4,0 Total expenditure ,0 100,0 1 The sum of the data may not necessarily add up to totals due to rounding-off of figures. *Revised since the previous publication. Sources: (i) P9101 Capital expenditure by the public sector for 2014 (ii) P9102 Financial statistics of extra-budgetary accounts and funds 2013/2014 (iii) P Financial statistics of higher education institutions 2013 and 2014 (iv) P9114 Financial census of municipalities June 2013 and June 2014 (v) P Financial statistics of national government 2013/2014 (vi) P9121 Financial statistics of provincial government 2013/2014 Remarks on the figures in Table C The increase of R million in the expenditure of national government was mainly due to increases in cash payments for interest on public debt, compensation of employees and purchases of goods and services. The increase of R million in the expenditure of provincial governments was mainly due to increases in cash payments for compensation of employees, purchases of goods and services and other payments. The increase of R million in the expenditure of municipalities was mainly due to increases in cash payments for purchases of goods and services, purchases of non-financial assets and compensation of employees. The increase of R million in the expenditure of extra-budgetary accounts and funds was mainly due to increases in cash payments for purchases of goods and services, social benefits and compensation of employees. The increase of R4 800 million in the expenditure of higher education institutions was mainly due to increases in cash payments for compensation of employees and purchases of goods and services. PJ Lehohla Statistician-General

19 Statistics South Africa 18 Table 1 - Economic classification of cash receipts from operating activities for the 2013/2014 fiscal year (summary) GFS 2001 Economic classification R million codes 1 Cash receipts from operating activities Taxes Social contributions Grants Other receipts

20 Statistics South Africa 19 Table 2- Economic and functional classification of cash payments for operating activities for the 2013/2014 fiscal year (summary) Functional classification 21 Compensation of employees 22 Purchases of goods and services 24 Interest Economic classification 25 Subsidies R million 26 Grants 27 Social benefits 28 Other payments (21 28) 70 GENERAL GOVERNMENT SERVICES GENERAL PUBLIC SERVICES Executive and legislative organs, financial and fiscal affairs, external affairs Foreign economic aid General services Basic research R&D General public services General public services n.e.c Public debt transactions (mainly interest) Transfers of a general character between different levels of government TOTAL 702 DEFENCE Military defence Civil defence Foreign military aid R&D Defence Defence n.e.c PUBLIC ORDER AND SAFETY Police services Fire protection services Law courts Prisons

21 Statistics South Africa 20 Table 2 Economic and functional classification of cash payments for operating activities for the 2013/2014 fiscal year (summary) (continued) Functional classification 21 Compensation of employees 22 Purchases of goods and services 24 Interest Economic classification 25 Subsidies 26 Grants 27 Social benefits 28 Other payments (21-28) TOTAL R million 704 ECONOMIC AFFAIRS General economic, commercial and labour affairs Agriculture, forestry, fishing and hunting Fuel and energy Mining, manufacturing and construction Transport Communication Other industries R&D Economic affairs Economic affairs n.e.c ENVIRONMENTAL PROTECTION Waste management Waste water management Pollution abatement Protection of biodiversity and landscape R&D Environmental protection Environmental protection n.e.c HOUSING AND COMMUNITY AMENITIES Housing development Community development Water supply Street lighting R&D Housing and community amenities Housing and community amenities n.e.c

22 Statistics South Africa 21 Table 2 Economic and functional classification of cash payments for operating activities for the 2013/2014 fiscal year (summary) (continued) Functional classification 21 Compensation of employees 22 Purchases of goods and services 24 Interest Economic classification 25 Subsidies R million 26 Grants 27 Social benefits 28 Other payments (21 28) 707 HEALTH Outpatient services Ambulance services Hospital services Public health services R&D Health Health n.e.c RECREATION, CULTURE AND RELIGION Recreational and sporting services Cultural services Broadcasting and publishing services Religious and other community services R&D Recreation, culture and religion Recreation, culture and religion n.e.c EDUCATION Pre-primary and primary education Secondary education Post-secondary non-tertiary education (e.g ABET) Tertiary education Education not definable by level Subsidiary services to education R&D Education Education n.e.c TOTAL

23 Statistics South Africa 22 Table 2 Economic and functional classification of cash payments for operating activities for the 2013/2014 fiscal year (summary) (concluded) Functional classification 21 Compensation of employees 22 Purchases of goods and services 24 Interest Economic classification 25 Subsidies R million 26 Grants 27 Social benefits 28 Other payments (21 28) 710 SOCIAL PROTECTION Sickness and disability Old age Survivors Family and children Unemployment Housing Social exclusion n.e.c R&D Social protection Social protection n.e.c TOTAL

24 Statistics South Africa 23 Table 3 Economic and functional classification of cash payments for purchases of non-financial assets for the 2013/2014 fiscal year (summary) 611 Fixed assets Economic classification 612 Inventories 613 Valuables 614 Nonproduced assets ( ) Functional classification TOTAL R million 70 GENERAL GOVERNMENT SERVICES GENERAL PUBLIC SERVICES Executive and legislative organs, financial and fiscal affairs, external affairs Foreign economic aid General services Basic research R&D General public services General public services n.e.c Public debt transactions (mainly interest) Transfers of a general character between different levels of government DEFENCE Military defence Civil defence Foreign military aid R&D Defence Defence n.e.c PUBLIC ORDER AND SAFETY Police services Fire protection services Law courts Prisons

25 Statistics South Africa 24 Table 3 Economic and functional classification of cash payments for purchases of non-financial assets for the 2013/2014 fiscal year (summary) (continued) Functional classification 611 Fixed assets Economic classification 612 Inventories 613 Valuables R million 614 Nonproduced assets ( ) 704 ECONOMIC AFFAIRS General economic, commercial and labour affairs Agriculture, forestry, fishing and hunting Fuel and energy Mining, manufacturing and construction Transport Communication Other industries R&D Economic affairs Economic affairs n.e.c ENVIRONMENTAL PROTECTION Waste management Waste water management Pollution abatement Protection of biodiversity and landscape R&D Environmental protection Environmental protection n.e.c HOUSING AND COMMUNITY AMENITIES Housing development Community development Water supply Street lighting R&D Housing and community amenities Housing and community amenities n.e.c TOTAL

26 Statistics South Africa 25 Table 3 Economic and functional classification of cash payments for purchases of non-financial assets for the 2013/2014 fiscal year (summary) (continued) Functional classification 611 Fixed assets Economic classification 612 Inventories 613 Valuables 614 Nonproduced assets ( ) TOTAL R million 707 HEALTH Outpatient services Ambulance services Hospital services Public health services R&D Health Health n.e.c RECREATION, CULTURE AND RELIGION Recreational and sporting services Cultural services Broadcasting and publishing services Religious and other community services R&D Recreation, culture and religion Recreation, culture and religion n.e.c EDUCATION Pre-primary and primary education Secondary education Post-secondary non-tertiary education (e.g. ABET) Tertiary education Education not definable by level Subsidiary services to education R&D Education Education n.e.c

27 Statistics South Africa 26 Table 3 Economic and functional classification of cash payments for purchases of non-financial assets for the 2013/2014 fiscal year (summary) (concluded) Functional classification 611 Fixed assets Economic classification 612 Inventories 613 Valuables R million 614 Nonproduced assets ( ) 710 SOCIAL PROTECTION Sickness and disability Old age Survivors Family and children Unemployment Housing Social exclusion n.e.c R&D Social protection Social protection n.e.c TOTAL

28 Statistics South Africa 27 Table 4 Economic classification of the sale of non-financial assets for the 2013/2014 fiscal year (summary) GFS 2001 Economic classification R million codes 31 Sale of non-financial assets Fixed assets Strategic stocks Valuables Non-produced assets 135 Table 5 - Economic classification of the net acquisition of financial assets other than cash for the 2013/2014 fiscal year (summary) GFS 2001 Economic classification R million codes 32 Net acquisition of financial assets other than cash Domestic Foreign 933 Table 6 - Economic classification of the net incurrence of liabilities for the 2013/2014 fiscal year (summary) GFS 2001 Economic classification R million codes 33 Net incurrence of liabilities Domestic Foreign 5 732

29 Statistics South Africa 28 Annexure A: Information on disaggregated tables available on the Stats SA website: Tables Table 1 Table 2 Table 3 Economic classification of cash receipts from operating activities for the 2013/2014 fiscal year Economic and functional classification of cash payments for operating activities for the 2013/2014 fiscal year Economic and functional classification of the purchases of non-financial assets for the 2013/2014 fiscal year Table 4 Economic classification of the sales of non-financial assets for the 2013/2014 fiscal year Table 5 Table 6 Table 7 Table 8 Economic classification of the net acquisition of financial assets other than cash for the 2013/2014 fiscal year Economic classification of the net incurrence of liabilities for the 2013/2014 fiscal year Economic and functional classification of cash payments from operating activities for the 2013/2014 fiscal year: Government consumption cash payments divided between individual and collective services Economic and functional classification of cash payments from operating activities for the 2013/2014 fiscal year: Subsidies paid divided between subsidies on products and subsidies on production

30 Statistics South Africa 29 Explanatory notes Introduction This statistical release includes economic and functional classifications of the transactions of consolidated general government for the 2013/2014 fiscal year, ended 31 March The financial year of higher education institutions ends on 31 December and the municipalities financial year ends on 30 June. For the purpose of consolidation estimates used in this publication have been adjusted from financial year ends to the fiscal year ending on 31 March. General government refers to those government units whose primary activity is to assume responsibility for the provision of goods and services to the community or to individual households free of charge or at prices that are not economically significant and to redistribute income and wealth by means of transfers. A defining characteristic of general government is the ability to impose, directly or indirectly, taxes and other compulsory levies, for which there is no direct quid pro quo, on other sectors of the economy. The internal transactions between the different types of general government institution are eliminated in the tables. Methodology The published statistics of Stats SA were used. The tables in this statistical release contain details of the financial statistics of the different levels of general government and include: national revenue fund; extra-budgetary accounts and funds of the national and provincial governments; provincial revenue funds; higher education institutions; and municipalities (non-trading services). Scope of the financial statistics of consolidated general governments The following statistical releases were used: Financial statistics of national government 2013/2014 (P9119.3) published on 15 June 2015; Financial statistics of provincial government 2013/2014 (P9121) published on 15 September 2015; Financial statistics of extra-budgetary accounts and funds 2013/2014 (P9102) published on 18 August 2015; Financial statistics of higher education institutions 2013 and 2014 (P9103.1), 2013 published on 15 October 2014 and 2014 published on 15 October 2015; Financial census of municipalities for the year ended 30 June 2014 (P9114), published on 15 June 2015 and Financial census of municipalities for the year ended 30 June 2013 (P9114), published on 30 June 2014; and Capital expenditure by the public sector for 2014 (P9101), published on 29 July 2015.

31 Statistics South Africa 30 Classification Economic and functional classifications Cash payments for operating activities and non-financial assets in this statistical release are classified economically and functionally according to the standard classification of the 2001 GFS manual of the International Monetary Fund. Economic classification Economic classification is in general a measure of the nature and economic effect of government operations on the economy of the country. Cash receipts and cash payments for operating activities and purchases of non-financial assets, sale of non-financial assets, net acquisition of financial assets other than cash and net incurrence of liabilities were classified economically as follows: Cash receipts from operating activities Taxes Social contributions Grants Other receipts Cash payments for operating activities Compensation of employees Purchases of goods and services (excluding capitalised goods and services) Interest Subsidies Grants Social benefits Other payments Purchases of non-financial assets (including capitalised goods and services) Fixed assets Inventories Valuables Non-produced assets Sales of non-financial assets Fixed assets Inventories Valuables Non-produced assets Net acquisition of financial assets other than cash Domestic Foreign

32 Statistics South Africa 31 Net incurrence of liabilities Domestic Foreign Functional classification Functional classification measures the purpose for which transactions are undertaken. It is generally used to measure the allocation of resources of government in order to promote various services and objectives rendered to the community. The functional codes used in the tables are based on the functional codes used in the 2001 GFS manual (IMF). Cash payments for operating activities and purchases of nonfinancial assets are classified functionally as follows: General public services Executive and legislative organs, financial and fiscal affairs, external affairs Foreign economic aid General services Basic research R&D General public services General public services n.e.c. Public debt transactions (mainly interest) Transfers of a general character between different levels of government Defence Military defence Civil defence Foreign military aid R&D Defence Defence n.e.c. Public order and safety Police services Fire protection services Law courts Prisons R&D Public order and safety Public order and safety n.e.c. Economic affairs General economic, commercial and labour affairs Agriculture, forestry, fishing and hunting Fuel and energy Mining, manufacturing and construction Transport Communication Other industries R&D Economic affairs Economic affairs n.e.c.

33 Statistics South Africa 32 Environmental protection Waste management Waste water management Pollution abatement Protection of biodiversity and landscape R&D Environmental protection Environmental protection n.e.c. Housing and community amenities Housing development Community development Water supply Street lighting R&D Housing and community amenities Housing and community amenities n.e.c. Health Outpatient services Paramedical services Hospital services Public health services R&D Health Health n.e.c. Recreation, culture and religion Recreational and sporting services Cultural services Broadcasting and publishing services Religious and other community services R&D Recreation, culture and religion Recreation, culture and religion n.e.c. Education Pre-primary and primary education Secondary education Postsecondary and non-tertiary education Tertiary education Education not defined by level Subsidiary services to education R&D Education Education n.e.c. Social protection Sickness and disability Old age Survivors Family and children Unemployment Housing

34 Statistics South Africa 33 Social exclusions n.e.c. R&D Social protection Social protection n.e.c. Individual and collective services Subsidies on products and subsidies on production Comparability with the previous year The Public Sector Classification Committee (PSCC) Related publications The disaggregated data (Tables 1 to 8) also include tables in which government consumption expenditure is split into individual and collective services (see Table 7 as listed in Annexure A, p.28). These categories are recommended by the 1993 System of National Accounts (SNA). The breakdown of subsidies into subsidies on products and subsidies on production is provided (see Table 8 as listed in Annexure A, p.28). These categories are recommended by the 1993 System of National Accounts (SNA). The 2012/2013 classified information is generally comparable with the 2013/2014 information. The Public Sector Classification Committee (PSCC) consists of the South African Reserve Bank (SARB), National Treasury (NT) and Statistics South Africa (Stats SA). The purpose of the PSCC is to coordinate the economic institutional classification of the public-sector units and subsectors for purposes of reporting to national and international stakeholders. The classification lists are made public by the SARB to inform stakeholders of the scope of the public sector and sub-sectors. The three primary stakeholders signed a Memorandum of Understanding. Classification of public-sector institutions that have taken place for the year ended 31 March Currently the PSCC is classifying the public-sector institutions for the year ended 31 March Statistics South Africa also publishes information on the transactions of the following levels of the general government in statistical releases: P0441 Gross Domestic Product; P9101 Capital expenditure by the public sector; P9102 Financial statistics of extra-budgetary accounts and funds; P Financial statistics of higher education institutions; P9114 Financial census of municipalities; and P Financial statistics of national government Symbols and GFS Government Finance Statistics, 2001 abbreviations IMF International Monetary Fund n.e.c. Not elsewhere classified NPISH Non-Profit Institutions Serving Households NT National Treasury PSCC Public Sector Classification Committee R&D Research and Development SA South Africa SARB South African Reserve Bank SNA System of National Accounts, 1993 Stats SA Statistics South Africa Revisions Figures for 2013/2014 should be regarded as preliminary, and may be revised. Revisions to 2012/2013 data are indicated by footnotes in Tables A and B. Revisions are due to improved classification of data.

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