Public money
Municipal budgets, spending and audits
What each municipality budgeted, what it actually spent once audited, which grants it received, how much expenditure it reported as unauthorised, irregular or fruitless and wasteful, and the Auditor-General’s opinion each year — as National Treasury publishes them on Municipal Money. Each figure keeps its kind: a budget is never shown as spending.
- Municipalities with figures
- 257
- Latest audited revenue year
- 2024/25
- Audit opinions
- 3 688
- Latest irregular-expenditure year
- 2023/24
Audit opinions, 2023/24
| Municipality | Total revenue, audited actual | Irregular expenditure, reported | Audit opinion |
|---|---|---|---|
| !Kheis | R 66 million | R 2,1 million | |
| Abaqulusi | R 873 million | R 126 million | |
| Alfred Duma | R 1,4 billion | R 2,3 million | |
| Alfred Nzo | R 978 million | R 6,9 million | |
| Amahlathi | R 307 million | R 24 million | |
| Amajuba | R 279 million | R 26 million | |
| Amathole | R 1,8 billion | R 639 million | |
| Ba-Phalaborwa | R 598 million | R 21 million | |
| Beaufort West | R 437 million | R 21 million | |
| Bela-Bela | R 659 million | R 27 million | |
| Bergrivier | R 672 million | R 12 million | |
| Big Five Hlabisa | R 217 million | R 1,0 million | |
| Bitou | R 1 000 million | R 22 million | |
| Blouberg | R 395 million | R 35 million | |
| Blue Crane Route | R 306 million | R 7,2 million | |
| Bojanala | R 437 million | R 74 million | |
| Breede Valley | R 1,5 billion | R 0 | |
| Buffalo City | R 10 billion | R 1,3 billion | |
| Bushbuckridge | R 1,8 billion | R 0 | |
| Cape Agulhas | R 497 million | R 114 million | |
| Cape Winelands | R 513 million | R 0 | |
| Capricorn | R 1,0 billion | R 215 million | |
| Cederberg | R 504 million | R 17 million | |
| Central Karoo | R 115 million | R 3,5 million | |
| Chief Albert Luthuli | R 745 million | R 1,9 million | |
| Chris Hani | R 1,4 billion | R 152 million | |
| City of Cape Town | R 67 billion | R 634 million | |
| City of Johannesburg | R 71 billion | R 2,0 billion | |
| City of Matlosana | R 4,7 billion | R 264 million | |
| City of Mbombela | R 4,3 billion | R 82 million | |
| City of Tshwane | R 51 billion | R 2,4 billion | |
| Collins Chabane | R 639 million | R 33 million | |
| Dannhauser | R 183 million | R 26 million | |
| Dawid Kruiper | R 1,0 billion | R 32 million | |
| Dihlabeng | R 1,0 billion | R 208 million | |
| Dikgatlong | R 328 million | R 52 million | |
| Dipaleseng | R 366 million | R 26 million | |
| Ditsobotla | R 452 million | R 0 | |
| Dr AB Xuma | R 226 million | R 70 million | |
| Dr Beyers Naude | R 554 million | R 62 million | |
| Dr JS Moroka | R 974 million | R 199 million | |
| Dr Kenneth Kaunda | R 233 million | R 47 million | |
| Dr Nkosazana Dlamini Zuma | R 263 million | R 163 380 | |
| Dr Pixley Ka Isaka Seme | R 481 million | R 15 million | |
| Dr Ruth Segomotsi Mompati | R 576 million | R 309 million | |
| Drakenstein | R 3,5 billion | R 172 million | |
| eDumbe | R 214 million | R 89 million | |
| Ehlanzeni | R 379 million | R 0 | |
| Ekurhuleni | R 55 billion | R 124 million | |
| Elias Motsoaledi | R 756 million | R 52 million | |
| Elundini | R 331 million | R 0 | |
| Emadlangeni | R 136 million | R 47 million | |
| Emakhazeni | R 565 million | R 18 million | |
| Emalahleni | R 5,0 billion | R 1,6 billion | |
| Emalahleni | R 333 million | R 16 million | |
| Emfuleni | R 10 billion | R 49 million | |
| Emthanjeni | R 296 million | R 23 million | |
| Endumeni | R 425 million | R 5,3 million | |
| Enoch Mgijima | R 1,1 billion | R 222 million | |
| Ephraim Mogale | R 417 million | R 23 million | |
| eThekwini | R 58 billion | R 1,6 billion | |
| Fetakgomo Tubatse | R 1,0 billion | R 47 million | |
| Fezile Dabi | R 199 million | R 31 million | |
| Frances Baard | R 163 million | R 0 | |
| Ga-Segonyana | R 690 million | R 86 million | |
| Gamagara | R 673 million | R 124 million | |
| Garden Route | R 459 million | R 35 million | |
| George | R 3,4 billion | R 40 million | |
| Gert Sibande | R 695 million | R 68 million | |
| Govan Mbeki | R 3,5 billion | R 158 million | |
| Great Kei | R 128 million | R 0 | |
| Greater Giyani | R 624 million | R 8,0 million | |
| Greater Kokstad | R 529 million | R 4,6 million | |
| Greater Letaba | R 517 million | R 3,9 million | |
| Greater Taung | R 299 million | R 44 million | |
| Greater Tzaneen | R 1,9 billion | R 98 million | |
| Hantam | R 113 million | R 3,8 million | |
| Harry Gwala | R 656 million | R 148 million | |
| Hessequa | R 768 million | R 13 454 | |
| iLembe | R 1,7 billion | R 496 000 | |
| Impendle | R 51 million | R 18 million | |
| Inkosi Langalibalele | R 757 million | R 85 million | |
| Intsika Yethu | R 252 million | R 21 million | |
| Inxuba Yethemba | R 289 million | R 58 million | |
| JB Marks | R 2,3 billion | R 466 million | |
| Joe Gqabi | R 833 million | R 0 | |
| Joe Morolong | R 336 million | R 139 million | |
| John Taolo Gaetsewe | R 130 million | R 349 485 | |
| Jozini | R 338 million | R 30 million | |
| Kagisano-Molopo | R 126 million | R 109 million | |
| Kai !Garib | R 343 million | R 9,1 million | |
| Kamiesberg | R 77 million | R 12 million | |
| Kannaland | R 242 million | R 20 million | |
| Kareeberg | R 93 million | R 0 | |
| Karoo Hoogland | R 82 million | R 675 553 | |
| Kgatelopele | R 120 million | R 635 946 | |
| Kgetlengrivier | R 223 million | R 58 million | |
| Khâi-Ma | R 108 million | R 829 878 | |
| King Cetshwayo | R 912 million | R 0 | |
| King Sabata Dalindyebo | R 1,7 billion | R 25 million | |
| Knysna | R 1,2 billion | R 143 million | |
| Kopanong | R 1,2 billion | R 6,0 million | |
| Kou-Kamma | R 199 million | R 11 million | |
| Kouga | R 1,3 billion | R 0 | |
| KwaDukuza | R 2,8 billion | R 3,3 million | |
| Laingsburg | R 104 million | R 45 million | |
| Langeberg | R 1,2 billion | R 0 | |
| Lejweleputswa | R 163 million | R 24 million | |
| Lekwa | R 1,2 billion | R 54 million | |
| Lekwa-Teemane | R 479 million | R 42 million | |
| Lepelle-Nkumpi | R 536 million | R 56 million | |
| Lephalale | R 849 million | R 292 523 | |
| Lesedi | R 1,3 billion | R 6,4 million | |
| Letsemeng | R 255 million | R 41 million | |
| Local Municipality of Madibeng | R 2,8 billion | R 213 million | |
| Mafikeng | R 1,3 billion | R 311 million | |
| Mafube | R 206 million | R 0 | |
| Magareng | R 158 million | R 46 million | |
| Makana | R 778 million | R 42 million | |
| Makhado | R 1,2 billion | R 550 900 | |
| Makhuduthamaga | R 452 million | R 1,5 million | |
| Maluti-a-Phofung | R 1,5 billion | R 74 million | |
| Mamusa | R 214 million | R 19 million | |
| Mandeni | R 431 million | R 6,3 million | |
| Mangaung | R 11 billion | R 277 million | |
| Mantsopa | R 404 million | R 6,5 million | |
| Maphumulo | R 178 million | R 9,0 million | |
| Maquassi Hills | R 645 million | R 34 million | |
| Maruleng | R 424 million | R 13 million | |
| Masilonyana | R 483 million | R 12 million | |
| Matatiele | R 553 million | R 217 800 | |
| Matjhabeng | R 3,7 billion | R 124 million | |
| Matzikama | R 558 million | R 60 million | |
| Mbhashe | R 469 million | R 2,3 million | |
| Merafong City | R 2,2 billion | R 209 million | |
| Metsimaholo | R 1,8 billion | R 148 million | |
| Mfolozi | R 255 million | R 71 million | |
| Mhlontlo | R 316 million | R 13 million | |
| Midvaal | R 1,7 billion | R 941 337 | |
| Mkhambathini | R 150 million | R 1,1 million | |
| Mkhondo | R 785 million | R 12 million | |
| Mnquma | R 518 million | R 648 877 | |
| Modimolle-Mookgophong | R 843 million | R 27 million | |
| Mogalakwena | R 1,5 billion | R 651 million | |
| Mogale City | R 4,5 billion | R 616 million | |
| Mohokare | R 252 million | R 6,8 million | |
| Molemole | R 276 million | R 0 | |
| Mopani | R 1,9 billion | R 7,7 million | |
| Moqhaka | R 1,3 billion | R 84 million | |
| Moretele | R 633 million | R 10 million | |
| Moses Kotane | R 1,1 billion | R 236 million | |
| Mossel Bay | R 1,7 billion | R 25 million | |
| Mpofana | R 150 million | R 39 million | |
| Msinga | R 290 million | R 12 million | |
| Msukaligwa | R 1,1 billion | R 51 million | |
| Mthonjaneni | R 182 million | R 87 million | |
| Mtubatuba | R 346 million | R 275 million | |
| Musina | R 549 million | R 23 million | |
| Nala | — | R 70 million | |
| Naledi | R 589 million | R 120 million | |
| Nama Khoi | R 1,1 billion | R 112 million | |
| Namakwa | R 86 million | R 1,9 million | |
| Ndlambe | R 607 million | R 111 million | |
| Ndwedwe | R 263 million | R 3,0 million | |
| Nelson Mandela Bay | R 18 billion | R 2,0 billion | |
| Newcastle | R 2,7 billion | R 80 million | |
| Ngaka Modiri Molema | R 1,3 billion | R 582 million | |
| Ngqushwa | R 186 million | R 3,4 million | |
| Ngquza Hill | R 497 million | R 8,9 million | |
| Ngwathe | R 900 million | R 60 million | |
| Nkandla | R 225 million | R 3,3 million | |
| Nkangala | R 895 million | R 0 | |
| Nketoana | R 576 million | R 69 million | |
| Nkomazi | R 1,3 billion | R 55 million | |
| Nongoma | R 261 million | R 46 million | |
| Nqutu | R 335 million | R 154 million | |
| Ntabankulu | R 227 million | R 6,4 million | |
| Nyandeni | R 574 million | R 169 million | |
| O.R.Tambo | R 1,8 billion | R 182 million | |
| Okhahlamba | R 234 million | R 40 million | |
| Oudtshoorn | R 898 million | R 26 million | |
| Overberg | R 296 million | R 14 million | |
| Overstrand | R 2,0 billion | R 4,3 million | |
| Phokwane | R 475 million | R 19 million | |
| Phumelela | R 281 million | R 2,6 million | |
| Pixley ka Seme | R 78 million | R 5,7 million | |
| Polokwane | R 6,0 billion | R 432 million | |
| Port St Johns | R 302 million | R 1,5 million | |
| Prince Albert | R 102 million | R 5,1 million | |
| Ramotshere Moiloa | R 507 million | R 4,3 million | |
| Rand West City | R 2,9 billion | R 211 million | |
| Ratlou | R 227 million | R 7,1 million | |
| Ray Nkonyeni | R 1,3 billion | R 186 million | |
| Raymond Mhlaba | R 686 million | R 25 million | |
| Renosterberg | R 80 million | R 5,1 million | |
| Richmond | R 151 million | R 0 | |
| Richtersveld | R 97 million | R 4,0 million | |
| Rustenburg | R 6,5 billion | R 318 million | |
| Sakhisizwe | R 162 million | R 13 million | |
| Saldanha Bay | R 1,7 billion | R 34 million | |
| Sarah Baartman | R 131 million | R 12 million | |
| Sedibeng | R 422 million | R 19 million | |
| Sekhukhune | R 1,4 billion | R 94 million | |
| Senqu | R 358 million | R 5,8 million | |
| Setsoto | R 762 million | R 10 million | |
| Siyancuma | R 220 million | R 20 million | |
| Siyathemba | R 188 million | R 10 million | |
| Sol Plaatje | R 3,0 billion | R 65 million | |
| Stellenbosch | R 2,6 billion | R 12 million | |
| Steve Tshwete | R 2,6 billion | R 51 million | |
| Sundays River Valley | R 283 million | R 170 million | |
| Swartland | R 1,3 billion | R 14 million | |
| Swellendam | R 556 million | R 64 million | |
| Thaba Chweu | R 950 million | R 73 million | |
| Thabazimbi | R 591 million | R 23 million | |
| Thabo Mofutsanyane | R 169 million | R 10 million | |
| The Msunduzi | R 8,4 billion | R 14 million | |
| Theewaterskloof | R 753 million | R 262 million | |
| Thembelihle | R 96 million | R 3,8 million | |
| Thembisile | R 961 million | R 5,7 million | |
| Thulamela | R 935 million | R 17 million | |
| Tokologo | R 200 million | R 11 million | |
| Tsantsabane | R 245 million | R 9,6 million | |
| Tswaing | R 342 million | R 96 million | |
| Tswelopele | R 311 million | R 58 million | |
| Ubuhlebezwe | R 253 million | R 863 783 | |
| Ubuntu | R 162 million | R 4,6 million | |
| Ugu | R 1,5 billion | R 107 million | |
| Ulundi | R 531 million | R 106 million | |
| Umdoni | R 404 million | R 16 million | |
| Umgungundlovu | R 1,5 billion | R 176 million | |
| Umhlabuyalingana | R 308 million | R 47 million | |
| uMhlathuze | R 5,2 billion | R 0 | |
| Umkhanyakude | R 748 million | R 1,2 billion | |
| uMlalazi | R 521 million | R 1,4 million | |
| uMngeni | R 567 million | R 1,4 million | |
| uMshwathi | R 233 million | R 2,5 million | |
| Umsobomvu | R 244 million | R 1,1 million | |
| uMuziwabantu | R 223 million | R 5,5 million | |
| Umvoti | R 436 million | R 811 716 | |
| Umzimkhulu | R 312 million | R 3,9 million | |
| Umzimvubu | R 454 million | R 24 million | |
| Umzinyathi | R 644 million | R 242 million | |
| Umzumbe | R 200 million | R 603 249 | |
| uPhongolo | R 357 million | R 220 545 | |
| Uthukela | R 1,0 billion | R 385 million | |
| Vhembe | R 2,2 billion | R 118 million | |
| Victor Khanye | R 691 million | R 222 million | |
| Walter Sisulu | R 432 million | R 22 million | |
| Waterberg | R 165 million | R 0 | |
| West Coast | R 562 million | R 423 085 | |
| West Rand | R 313 million | R 0 | |
| Winnie Madikizela-Mandela | R 535 million | R 168 million | |
| Witzenberg | R 902 million | R 5,9 million | |
| Xhariep | R 69 million | R 4,2 million | |
| Z F Mgcawu | R 92 million | R 98 874 | |
| Zululand | R 768 million | R 159 million |
Municipalities disestablished in 2016
35 municipalities in Treasury’s data are not in the 2016 or 2021 delimitations. Their figures are kept under their own demarcation codes for the years they existed; none is added to a current municipality.
| Municipality | Code | Financial years | Last audit opinion |
|---|---|---|---|
| //Khara Hais | NC083 | 2008/09 – 2016/17 | Unqualified - Emphasis of Matter items (2014/15) |
| Aganang | LIM352 | 2008/09 – 2016/17 | Qualified (2014/15) |
| Baviaans | EC107 | 2008/09 – 2016/17 | Unqualified - Emphasis of Matter items (2014/15) |
| Emnambithi/Ladysmith | KZN232 | 2008/09 – 2016/17 | Unqualified - Emphasis of Matter items (2014/15) |
| Ezingoleni | KZN215 | 2008/09 – 2016/17 | Unqualified - No findings (2014/15) |
| Fetakgomo | LIM474 | 2008/09 – 2016/17 | Qualified (2014/15) |
| Gariep | EC144 | 2008/09 – 2016/17 | Qualified (2014/15) |
| Greater Tubatse | LIM475 | 2008/09 – 2016/17 | Disclaimer of opinion (2014/15) |
| Hlabisa | KZN274 | 2008/09 – 2015/16 | Unqualified - Emphasis of Matter items (2014/15) |
| Ikwezi | EC103 | 2008/09 – 2016/17 | Outstanding (2014/15) |
| Imbabazane | KZN236 | 2008/09 – 2016/17 | Unqualified - Emphasis of Matter items (2014/15) |
| Indaka | KZN233 | 2008/09 – 2016/17 | Unqualified - Emphasis of Matter items (2014/15) |
| Ingwe | KZN431 | 2008/09 – 2016/17 | Unqualified - Emphasis of Matter items (2014/15) |
| Inkwanca | EC133 | 2008/09 – 2016/17 | Disclaimer of opinion (2014/15) |
| Kwa Sani | KZN432 | 2008/09 – 2016/17 | Unqualified - Emphasis of Matter items (2014/15) |
| Lukanji | EC134 | 2008/09 – 2016/17 | Qualified (2014/15) |
| Maletswai | EC143 | 2008/09 – 2016/17 | Unqualified - Emphasis of Matter items (2014/15) |
| Mbombela | MP322 | 2008/09 – 2016/17 | Unqualified - Emphasis of Matter items (2014/15) |
| Mier | NC081 | 2008/09 – 2016/17 | Qualified (2014/15) |
| Modimolle | LIM365 | 2008/09 – 2016/17 | Qualified (2014/15) |
| Mookgopong | LIM364 | 2008/09 – 2016/17 | Qualified (2014/15) |
| Mutale | LIM342 | 2008/09 – 2016/17 | Qualified (2014/15) |
| Naledi | FS164 | 2008/09 – 2015/16 | Qualified (2014/15) |
| Nkonkobe | EC127 | 2008/09 – 2016/17 | Qualified (2014/15) |
| Ntambanana | KZN283 | 2008/09 – 2015/16 | Unqualified - Emphasis of Matter items (2014/15) |
| Nxuba | EC128 | 2008/09 – 2015/16 | Unqualified - Emphasis of Matter items (2014/15) |
| Randfontein | GT482 | 2008/09 – 2016/17 | Adverse opinion (2014/15) |
| The Big 5 False Bay | KZN273 | 2008/09 – 2015/16 | Unqualified - Emphasis of Matter items (2014/15) |
| Tlokwe City Council | NW402 | 2008/09 – 2016/17 | Unqualified - Emphasis of Matter items (2014/15) |
| Tsolwana | EC132 | 2008/09 – 2016/17 | Qualified (2014/15) |
| Umjindi | MP323 | 2008/09 – 2016/17 | Unqualified - Emphasis of Matter items (2014/15) |
| Umtshezi | KZN234 | 2008/09 – 2016/17 | Qualified (2014/15) |
| Ventersdorp | NW401 | 2008/09 – 2016/17 | Disclaimer of opinion (2014/15) |
| Vulamehlo | KZN211 | 2008/09 – 2015/16 | Qualified (2014/15) |
| Westonaria | GT483 | 2008/09 – 2015/16 | Adverse opinion (2014/15) |
How these figures are kept
National Treasury publishes municipal finance by financial year (1 July to 30 June, named by the year it ends in) and by the kind of figure: the original budget, the adjusted budget and the audited actual. Mandate SA loads each as its own row and never combines them. Unauthorised, irregular, fruitless and wasteful expenditure is what the municipality reported, as published; it is not a finding of corruption. Municipalities disestablished in 2016 are not on the current record, so their earlier figures are kept under their own codes (listed above), never attributed to a successor. Coverage in detail.