Public money · district municipality
Umgungundlovu
Budgets, audited spending, grants, reported unauthorised and irregular expenditure and audit opinions, by financial year, as National Treasury publishes them for Umgungundlovu District Municipality Council.
Income statement, headline items
Original budget, adjusted budget and audited actual side by side; each is its own figure
| Financial year | Item | Original budget | Adjusted budget | Audited actual |
|---|---|---|---|---|
| 2025/26 | Total Revenue (excluding capital transfers and contributions) | R 1 570 494 797 | R 1 682 147 707 | — |
| Total Expenditure | R 1 548 982 385 | R 1 464 162 560 | — | |
| Surplus/(Deficit) | R 21 512 412 | R 217 985 147 | — | |
| 2024/25 | Total Revenue (excluding capital transfers and contributions) | — | — | R 1 469 259 748 |
| Total Expenditure | — | — | R 1 552 324 595 | |
| Surplus/(Deficit) | — | — | −R 83 064 847 | |
| 2023/24 | Total Revenue (excluding capital transfers and contributions) | — | — | R 1 365 545 324 |
| Total Expenditure | — | — | R 1 409 971 731 | |
| Surplus/(Deficit) | — | — | −R 44 426 407 | |
| 2022/23 | Total Revenue (excluding capital transfers and contributions) | — | — | R 1 243 107 796 |
| Total Expenditure | — | — | R 1 249 212 732 | |
| Surplus/(Deficit) | — | — | −R 6 104 936 |
Unauthorised, irregular, fruitless and wasteful expenditure
As the municipality reported it; not a finding of wrongdoing by itself
| Year | Unauthorised | Irregular | Fruitless and wasteful |
|---|---|---|---|
| 2023/24 | R 187 million | R 176 million | R 13 945 |
| 2022/23 | R 257 million | R 346 million | R 20 million |
| 2021/22 | R 66 million | R 680 904 | R 34 197 |
| 2020/21 | R 87 million | R 13 million | R 283 278 |
| 2019/20 | R 182 million | R 41 million | R 7,3 million |
| 2018/19 | R 45 million | R 7,8 million | R 488 248 |
| 2017/18 | R 0 | R 7,0 million | R 335 865 |
| 2016/17 | — | R 342 860 | R 150 250 |
Audit opinions
The Auditor-General's opinion on the annual financial statements, per year
| Year | Opinion | Report |
|---|---|---|
| 2023/24 | Unqualified - Emphasis of Matter items | Audit report (external site) |
| 2022/23 | Unqualified - Emphasis of Matter items | Audit report (external site) |
| 2021/22 | Unqualified - Emphasis of Matter items | Audit report (external site) |
| 2020/21 | Unqualified - Emphasis of Matter items | Audit report (external site) |
| 2019/20 | Unqualified - Emphasis of Matter items | Audit report (external site) |
| 2018/19 | Qualified | Audit report (external site) |
| 2017/18 | Qualified | Audit report (external site) |
| 2016/17 | Unqualified - Emphasis of Matter items | Audit report (external site) |
| 2015/16 | Unqualified - No findings | Audit report (external site) |
| 2014/15 | Unqualified - No findings | Audit report (external site) |
| 2013/14 | Unqualified - No findings | Audit report (external site) |
| 2012/13 | Unqualified - Emphasis of Matter items | Audit report (external site) |
| 2011/12 | Unqualified - Emphasis of Matter items | Audit report (external site) |
| 2010/11 | Unqualified - Emphasis of Matter items | Audit report (external site) |
Capital expenditure by type
Latest audited year with figures; original and adjusted budgets beside the audited actual
| Type | Original budget | Adjusted budget | Audited actual |
|---|---|---|---|
| Deprecation | R 61 million | — | R 67 million |
| New | R 82 million | — | R 289 million |
| Renewal | R 3,8 million | — | R 13 million |
| Repairs and maintenance | R 46 million | — | R 45 million |
| Upgrading | R 99 million | — | R 215 million |
Conditional grants
Largest grant budgets in the latest year published (Treasury publishes budgets, not audited receipts, here)
| Grant | Adjusted budget |
|---|---|
| Municipal Infrastructure Grant | R 100 million |
| Expanded Public Works Programme Integrated Grant (Municipality) | R 4,3 million |
| Rural Road Assets Management Systems Grant | R 2,5 million |
| Local Government Financial Management Grant | R 1,0 million |
- capital
- 2017/18 – 2025/26
- conditional grant
- 2012/13 – 2018/19
- income expenditure
- 2017/18 – 2025/26
- uifw expenditure
- 2011/12 – 2023/24
Tender notices by the municipality
Where the municipality publishes on the eTender portal under its demarcation name
13-2026 Supply Personal Protective Equipment/Apparel
02 - 2026 Panel of Events Coordinators
12 - 2026 Panel for Information Technology
TENDER 14 - 2026 TENDER SUPPLY, RENTAL & MAINTENANCE OF PRINTERS
01 - 2026 Panel for Media and Advertising Services
06 - 2026 Panel for Supply and Delivery of Stationery
04 - 2026 APPOINTMENT OF AN OCCUPATIONAL HEALTH MEDICAL TESTING PRACTITIONER TO PERFORM MEDICAL SURVEILLANCE
42-2025 Panel of Professional Engineers/Specialist Consulting Services
43-2025 An Accredited SAGE Systems Service Provider to Provide Maintenance and Support Services for uMgungundlovu District Municipality
24-2025 Provision of Water Tankers Services for uMgungundlovu District Municipality
27-2025 PANEL FOR THE PROVISION OF SECURITY SERVICES
32-2025 Supply And Delivery Water Treatment Chemicals
33-2025 Water Quality Monitoring Services
23-2025 - SUPPLY PROTECTIVE CLOTHING FOR FIRE FIGHTERS
27-2025 - PANEL FOR THE PROVISION OF SECURITY SERVICES
03-2025 - PROVISION OF MULTIFUNCTIONAL PRINTERS AND PRINTING EQUIPMENT
21-2025 - SUPPLY,INSTALLATION AND SERVICE OF FIRE EQUIPMENT
06-2025 - TO FORM A PANEL OF INTERNAL AUDITORS FOR UMDM
08-2025 - PANEL OF PROFESSIONAL ENGINEERING CONSULTING SERVICES
13-2025 - PANEL OF TRAINING SERVICE PROVIDERS
Review of the water services development plan
appointment of a service provider for the leasing of 3 new rapid/emergency response vehicles for uMgungundlovu District Municipality
Invitation for Service Providers to provide Banking Services
Appointment of a Service Provider for the Supply, Installation and Servicing of Fire Equipment
Service Providers to Supply and Install Park Homes and Mobile Shower Units
Why no ward figures
National Treasury reports municipal finance for the municipality as a whole. Mandate SA shows it at that level and never divides it across wards; a ward’s page links here instead.