Public money · district municipality
Umkhanyakude
Budgets, audited spending, grants, reported unauthorised and irregular expenditure and audit opinions, by financial year, as National Treasury publishes them for Umkhanyakude 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 826 226 329 | R 820 052 826 | — |
| Total Expenditure | R 810 130 921 | R 817 717 961 | — | |
| Surplus/(Deficit) | R 16 095 408 | R 2 334 865 | — | |
| 2024/25 | Total Revenue (excluding capital transfers and contributions) | — | — | R 747 563 432 |
| Total Expenditure | — | — | R 1 120 744 566 | |
| Surplus/(Deficit) | — | — | −R 373 181 134 | |
| 2023/24 | Total Revenue (excluding capital transfers and contributions) | — | — | R 674 725 933 |
| Total Expenditure | — | — | R 847 330 827 | |
| Surplus/(Deficit) | — | — | −R 172 604 894 | |
| 2022/23 | Total Revenue (excluding capital transfers and contributions) | — | — | R 607 185 025 |
| Total Expenditure | — | — | R 752 997 882 | |
| Surplus/(Deficit) | — | — | −R 145 812 857 |
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 172 million | R 1,2 billion | R 3,2 million |
| 2022/23 | R 143 million | R 336 million | R 865 960 |
| 2021/22 | R 49 million | R 1,5 billion | R 1,5 million |
| 2020/21 | R 32 million | R 193 million | R 9,8 million |
| 2019/20 | R 46 million | R 476 million | R 1,5 million |
| 2018/19 | R 108 million | R 494 million | R 33 million |
| 2017/18 | R 18 million | R 232 million | R 38 million |
| 2016/17 | R 73 million | R 111 million | R 481 282 |
Audit opinions
The Auditor-General's opinion on the annual financial statements, per year
| Year | Opinion | Report |
|---|---|---|
| 2023/24 | Qualified | not linked |
| 2022/23 | Qualified | not linked |
| 2021/22 | Disclaimer of opinion | not linked |
| 2020/21 | Disclaimer of opinion | Audit report (external site) |
| 2019/20 | Adverse opinion | not linked |
| 2018/19 | Qualified | not linked |
| 2017/18 | Qualified | Audit report (external site) |
| 2016/17 | Adverse opinion | not linked |
| 2015/16 | Adverse opinion | Audit report (external site) |
| 2014/15 | Disclaimer of opinion | Audit report (external site) |
| 2013/14 | Qualified | Audit report (external site) |
| 2012/13 | Qualified | Audit report (external site) |
| 2011/12 | Disclaimer of opinion | Audit report (external site) |
| 2010/11 | Adverse opinion | 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 59 million | — | R 97 million |
| New | R 108 million | — | R 265 million |
| Renewal | R 2,1 million | — | R 2,6 billion |
| Repairs and maintenance | R 16 million | — | R 19 million |
| Upgrading | R 105 million | — | R 380 million |
Conditional grants
Largest grant budgets in the latest year published (Treasury publishes budgets, not audited receipts, here)
| Grant | Adjusted budget |
|---|---|
| Regional Bulk Infrastructure Grant | R 42 million |
| Expanded Public Works Programme Integrated Grant (Municipality) | R 3,0 million |
| Rural Road Assets Management Systems Grant | R 2,6 million |
| Municipal Infrastructure Grant | R 210 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
APPOINTMENT OF A PANEL OF SERVICE PROVIDERS FOR LEGAL ATTORNEYS FOR PERIOD OF THREE(3) YEARS
APPOINTMENT OF A PANEL OF SERVICE PROVIDERS FOR LEGAL ATTORNEYS FOR PERIOD OF THREE (3) YEARS
APPOINTMENT OF SERVICE PROVIDER FOR MANAGEMENT, OPERATION & MAINTENANCE OF WATER AND WASTE WATER TREATMENT FACILITIES AND ASSOCIATED BULK DISTRIBUTION INFRASTRUCTURE (36 MONTHS) CIDB GRADING:7ME OR HIGHER
INSTALLATION OF ELECTRICITY SMART METERS AT KWAMSANE TOWNSHIP AND INGWAVUMA CIDB GRADING:2EP AND ABOVE OR HIGHER
SUPPLY,DELIVERY AND INSTALLATION OF A 315KVA 11000V 50HZ STANDARD MINIATURE SUBSTATION TRANSFORMER AT KWAMSANE TOWNSHIP CIDB GRADING:3EP/PE OR HIGHER
COMPLETION OF NONDABUYA WATER SUPPLY SCHEME – WARDS 6, 8, 9, 14 & 19
LAYING OF 4KM OF 350/400MM DIAMETER SECONDARY BULK GRAVITY PIPELINES, 19KM OF 50-110MM RETICULATION LINES AND CONSTRUCTION OF A 2ML RESERVOIR WITHIN THE KWAJOBE COMMUNITY WATER SUPPLY SCHEME FOR WARDS 3, 4 & 5 IN JOZINI LOCAL MUNICIPALITY (PHASE 1)
CONSTRUCTION OF 9.4KM OF 600MM DIAMETER PRIMARY BULK GRAVITY PIPELINE WITHIN THE KWAJOBE COMMUNITY WATER SUPPLY SCHEME FOR WARDS 3, 4 & 5 IN JOZINI LOCAL MUNICIPALITY (PHASE 1)
REQUEST FOR INCLUSION TO THE PANEL OF SERVICE PROVIDERS: PROVISION OF PROFESSIONAL ENGINEERING SERVICES WITHIN THE BUILT ENVIRONMENT TO THE MUNICIPALITY FOR THREE (3) YEAR PERIOD.
PANEL OF SERVICES PROVIDERS FOR THE PROVISION OF SECURITY SERVICES FOR A PERIOD OF 36 MONTHS.
PREPARATION AND OTHER RELATED FINANCIAL SERVICES, COMPILATION OF ANNUAL FINANCIAL STATEMENTS AND A GRAP-COMPLIANT FIXED ASSET REGISTER AND PHYSICAL VERIFICATION OF FIXED ASSETS.
Procurement of Truck-mounted Water Well Rigs (once-off) Re-advertisement
PROVISION OF BANKING SERVICES (5 YEARS)
RENDERING OF INTERNAL AUDIT SERVICES (36 MONTHS)
RENDERING OF FLEET MANAGEMENT SERVICES FOR 36 MONTHS: RE-ADVERTISED
RENDERING OF SECURITY SERVICES FOR MUNICIPAL FACILITIES (36 MONTHS)
SUPPLY AND INSTALLATION OF TRACKING DEVICES IN MUNICIPAL VEHICLES FOR 36 MONTHS: RE-ADVERTISED
APPOINTMENT OF A PANEL OF SERVICE PROVIDERS FOR LEGAL ATTORNEYS FOR A PERIOD OF THREE (3) YEARS.
LAYING OF 4KM OF 350/400MM DIAMETER SECONDARY BULK GRAVITY PIPELINES, 19KM OF 50-110MM RETICULATION LINES AND CONSTRUCTION OF A 2ML RESERVOIR WITHIN THE KWAJOBE COMMUNITY WATER SUPPLY SCHEME FOR WARDS 3, 4 & 5 IN JOZINI LOCAL MUNICIPALITY (PHASE 1).
UPGRADE OF COMMAND RESERVOIR AND WATER RETICULATION - HLUHLUWE PHASE 2.
CONSTRUCTION OF 9.4KM OF 600MM DIAMETER PRIMARY BULK GRAVITY PIPELINE WITHIN THE KWAJOBE COMMUNITY WATER SUPPLY SCHEME FOR WARDS 3, 4 & 5 IN JOZINI LOCAL MUNICIPALITY (PHASE 1).
RENDERING OF FLEET MANAGEMENT SERVICES FOR 36 MONTHS.
PROCUREMENT OF WATER TANKERS (ONCE-OFF).
SUPPLY AND INSTALLATION OF TRACKING DEVICES IN MUNICIPAL VEHICLES FOR 36 MONTHS.
PROCUREMENT OF TRUCK-MOUNTED WATER WELL RIGS (ONCE-OFF).
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.