39. Budgeted differences
Material differences between budget and actual amounts
39.1 Fee and sundry income
Fee income is higher than budget due to the effect of fees gazetted and more applications received than anticipated. Sundry income is more than budget due to proceeds received, previously not budgeted for.
39.2 Interest received
Interest received is higher than the budget due to a higher interest rate received on invested cash at the Corporation for Public Deposits.
39.3 Employee-related costs
Employee related costs are lower than the budget due to delay in appointments.
39.4 Asset-related expenditure
Depreciation, impairments and loss on disposal are not budgeted for as SAHPRA utilises a cash basis for budgeting.
39.5 Operating expenses
Operating expenses are lower than budget due to planned expenditure not finalised as anticipated.
39.6 Backlog reduction project
Expenditure is more than budget due to applications not finalised as anticipated.
39.7 Lease rentals on operating lease
Expenditure is lower than budget due to delay in relocation of the Cape Town and Durban offices and the reassessment on levy rates which resulted in a significant credit note applied by the lessor.
39.8 Grant revenue
Grant revenue not budgeted for.
39.9 Non-cash expenditure
Non-cash expenditure is not budgeted for as SAHPRA utilises a cash basis for budgeting.