Public money · district municipality
Frances Baard
Budgets, audited spending, grants, reported unauthorised and irregular expenditure and audit opinions, by financial year, as National Treasury publishes them for Frances Baard 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 163 629 000 | R 163 629 000 | — |
| Total Expenditure | R 183 388 430 | R 184 719 967 | — | |
| Surplus/(Deficit) | −R 19 759 430 | −R 21 090 967 | — | |
| 2024/25 | Total Revenue (excluding capital transfers and contributions) | — | — | R 162 885 170 |
| Total Expenditure | — | — | R 148 300 725 | |
| Surplus/(Deficit) | — | — | R 14 584 445 | |
| 2023/24 | Total Revenue (excluding capital transfers and contributions) | — | — | R 155 169 308 |
| Total Expenditure | — | — | R 152 583 048 | |
| Surplus/(Deficit) | — | — | R 2 586 260 | |
| 2022/23 | Total Revenue (excluding capital transfers and contributions) | — | — | R 147 573 035 |
| Total Expenditure | — | — | R 139 579 633 | |
| Surplus/(Deficit) | — | — | R 7 993 402 |
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 0 | R 0 |
| 2022/23 | R 387 874 | R 0 | R 137 592 |
| 2021/22 | R 0 | R 0 | R 0 |
| 2020/21 | R 0 | R 178 797 | R 0 |
| 2019/20 | R 0 | R 91 286 | R 0 |
| 2018/19 | R 0 | R 5,9 million | R 5 323 |
| 2017/18 | R 0 | R 3,9 million | R 188 179 |
| 2016/17 | — | R 3,0 million | R 19 654 |
Audit opinions
The Auditor-General's opinion on the annual financial statements, per year
| Year | Opinion | Report |
|---|---|---|
| 2023/24 | Unqualified - No findings | Audit report (external site) |
| 2022/23 | Unqualified - No findings | Audit report (external site) |
| 2021/22 | Unqualified - No findings | Audit report (external site) |
| 2020/21 | Unqualified - No findings | Audit report (external site) |
| 2019/20 | Unqualified - No findings | Audit report (external site) |
| 2018/19 | Unqualified - Emphasis of Matter items | Audit report (external site) |
| 2017/18 | Unqualified - Emphasis of Matter items | 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 | 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 6,4 million | — | R 4,7 million |
| New | R 1,7 million | — | R 1,3 million |
| Renewal | R 8,4 million | — | R 1,6 million |
| Repairs and maintenance | R 6,1 million | — | R 5,0 million |
| Upgrading | R 646 000 | — | R 356 524 |
Conditional grants
Largest grant budgets in the latest year published (Treasury publishes budgets, not audited receipts, here)
| Grant | Adjusted budget |
|---|---|
| Health | R 400 000 |
| Housing and Local Government | R 388 000 |
| Agriculture | R 33 000 |
| Rural Road Assets Management Systems Grant | R 2,5 million |
| Expanded Public Works Programme Integrated Grant (Municipality) | R 1,1 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
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.