Public money · district municipality
Vhembe
Budgets, audited spending, grants, reported unauthorised and irregular expenditure and audit opinions, by financial year, as National Treasury publishes them for Vhembe 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 2 539 031 847 | R 2 588 675 315 | — |
| Total Expenditure | R 1 978 299 856 | R 2 838 912 439 | — | |
| Surplus/(Deficit) | R 560 731 991 | −R 250 237 124 | — | |
| 2024/25 | Total Revenue (excluding capital transfers and contributions) | — | — | R 2 202 779 890 |
| Total Expenditure | — | — | R 2 477 964 127 | |
| Surplus/(Deficit) | — | — | −R 275 184 237 | |
| 2023/24 | Total Revenue (excluding capital transfers and contributions) | — | — | R 1 927 061 543 |
| Total Expenditure | — | — | R 2 144 825 495 | |
| Surplus/(Deficit) | — | — | −R 217 763 952 | |
| 2022/23 | Total Revenue (excluding capital transfers and contributions) | — | — | R 2 171 716 313 |
| Total Expenditure | — | — | R 2 368 078 104 | |
| Surplus/(Deficit) | — | — | −R 196 361 791 |
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 0 | R 118 million | R 305 780 |
| 2022/23 | R 190 million | R 93 million | R 2,6 million |
| 2021/22 | R 539 million | R 105 million | R 93 425 |
| 2020/21 | R 1,4 billion | R 224 million | R 150 397 |
| 2019/20 | R 725 million | R 72 million | R 16 million |
| 2018/19 | R 571 million | R 83 million | R 1,0 million |
| 2017/18 | R 0 | R 167 440 | R 1,0 million |
| 2016/17 | R 375 million | R 226 million | R 13 million |
Audit opinions
The Auditor-General's opinion on the annual financial statements, per year
| Year | Opinion | Report |
|---|---|---|
| 2023/24 | Qualified | Audit report (external site) |
| 2022/23 | Qualified | Audit report (external site) |
| 2021/22 | Qualified | Audit report (external site) |
| 2020/21 | Qualified | Audit report (external site) |
| 2019/20 | Qualified | not linked |
| 2018/19 | Qualified | Audit report (external site) |
| 2017/18 | Disclaimer of opinion | Audit report (external site) |
| 2016/17 | Disclaimer of opinion | Audit report (external site) |
| 2015/16 | Disclaimer of opinion | Audit report (external site) |
| 2014/15 | Adverse opinion | Audit report (external site) |
| 2013/14 | Disclaimer of opinion | Audit report (external site) |
| 2012/13 | Disclaimer of opinion | not linked |
| 2011/12 | Disclaimer of opinion | Audit report (external site) |
| 2010/11 | Qualified | 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 219 million | — | R 193 million |
| New | R 708 million | — | R 669 million |
| Renewal | R 434 783 | — | — |
| Repairs and maintenance | R 143 million | — | R 114 million |
| Upgrading | R 49 million | — | R 74 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 504 million |
| Regional Bulk Infrastructure Grant | R 3,7 million |
| Rural Road Assets Management Systems Grant | R 2,2 million |
| Local Government Financial Management Grant | R 1,9 million |
| Expanded Public Works Programme Integrated Grant (Municipality) | R 1,2 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
REQUEST FOR THE APPOINTMENT OF SERVICE PROVIDER TO SUPPLY AND INSTALL ONE (01) MOBILE LAB CONTAINER AT HARPER WATEWATER TREATMENT
REQUEST FOR THE APPOINTMENT OF SERVICE PROVIDER TO CONDUCT ANNUAL AUDIT ON COMPLIANCE WITH THE CONDITION OF THE LICENSE AT THOHOYANDOU WWTW
PANEL FOR PROVISION OF OFFICE FURNITURE AT VHEMBE DISTRICT MUNICIPALITY FOR THE PERIOD OF 36 MONTHS (03 YEARS) RE-ADVERT
REQUEST FOR ADVERTSEMENT FOR FRAUD AND ETHICS HOTLINE MANAGEMENT FOR THE PERIOD OF 36 MONTHS (03 YEARS) RE-ADVERT
REQUEST FOR THE APPOINTMENT OF A SERVICE PROVIDER TO PURCHASE WORKING TOOLS FOR DRILL RIG X2 (MATERIAL 2)
REQUEST FOR APPOINTMENT OF SERVICE PROVIDER TO PURCHASE WORKING TOOLS FOR THE DRILL RIG X2 (MATERIAL 1)
REQUEST FOR THE PURCHASE OF 5000 LITRES OF DIESEL AT MUTALE SATELLITE
REQUEST FOR PROCUREMENT OF PLOTTER MACHINE FOR WATER SERVICES PLANNING SECTION
REQUEST FOR THE APPOINTMENT OF A SERVICE PROVIDER TO PURCHASE WORKING TOOLS FOR DRILL RIG X2 (MATERIAL 3)
PROVISION OF SHORT-TERM INSURANCE AND RISK MANAGEMENT SERVICES FOR PERIOD OF 36 MONTHS
PANEL FOR THE SERVICE PROVIDERS OF SKILLS DEVELOPMENT FOR A PERIOD OF 36 MONTHS
REQUEST FOR ELECTRICAL EUIPMENT (SPARES)
REQUEST FOR ELECTRICAL LIGHTS FITTINGS
REQUST FOR PROCUREMENT AND INSTALLATION OF WINDOW BLINDS AT VHEMBE DISTRICT MUNICIPALITY
REQUEST TO APPOINT A SERVICE PROVIDER FOR PEST CONTROL (RE-ADVERT)
REPAIRS, INSTALLATION AND MAINTENANCE OF AIR CONDITIONERS AT VHEMBE DISTRICT MUNICIPALITY FOR A PERIOD OF 36 MONTHS (03 YEAYS)
REQUEST FOR BOREHOLE TOOLS (RE-ADVERT)
PROCUREMENT FOR RURAL ROADS ASSET MANAGEMENT SYSTEM SUPPORT AND SOFTWARE LICENSING SERVICE FOR VHEMBE DISTRICT MUNICIPALITY FOR A PERIOD OF 36 MONTHS (3 YEARS)
REQUEST FOR APPOINTMENT SERVICE PROVIDER TO SUPPLY FIRST AID KITS
REQUEST FOR INDIPENDENT REVIEW OF THE 2025/26 AFS PREPARED IN-HOUSE
REQUEST FO REFILL OF GAS WELDING CYLINDER AT WORKSHOP
REQUEST TO APPOINT A SERVICE PROVIDER FOR PEST CONTROL
REQUEST FOR PROCUREMENT OF SERVICE PROVIDERS TO CONDUCT MEDICAL SURVEILLANCE FOR A PERIOD OF 36 MONTHS (03 MONTHS)
REQUEST FOR IMPLEMENTATION OF SERVICE DELIVERY WIDE AREA NETWORK (SDWAN) FOR A PERIOD OF 36 MONTHS (03 YEARS)
REQUEST FOR FENCING OF BUNGENI HERITAGE SITE
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.