Public money · municipality
Dr Beyers Naude
Budgets, audited spending, grants, reported unauthorised and irregular expenditure and audit opinions, by financial year, as National Treasury publishes them for Dr Beyers Naude Local 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 619 287 006 | R 590 616 211 | — |
| Total Expenditure | R 643 556 722 | R 738 991 872 | — | |
| Surplus/(Deficit) | −R 24 269 716 | −R 148 375 661 | — | |
| 2024/25 | Total Revenue (excluding capital transfers and contributions) | — | — | R 553 660 252 |
| Total Expenditure | — | — | R 666 111 289 | |
| Surplus/(Deficit) | — | — | −R 112 451 037 | |
| 2023/24 | Total Revenue (excluding capital transfers and contributions) | — | — | R 637 738 997 |
| Total Expenditure | — | — | R 739 002 838 | |
| Surplus/(Deficit) | — | — | −R 101 263 841 | |
| 2022/23 | Total Revenue (excluding capital transfers and contributions) | — | — | R 405 819 177 |
| Total Expenditure | — | — | R 478 582 326 | |
| Surplus/(Deficit) | — | — | −R 72 763 149 |
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 98 million | R 62 million | R 56 million |
| 2022/23 | R 106 million | R 204 million | R 48 million |
| 2021/22 | R 61 million | R 190 million | R 21 million |
| 2020/21 | R 44 million | R 29 million | R 18 million |
| 2019/20 | R 83 million | R 103 million | R 8,5 million |
| 2018/19 | R 102 million | R 44 million | R 7,8 million |
| 2017/18 | R 18 million | R 156 million | R 3,5 million |
| 2016/17 | R 34 million | R 4,8 million | R 4,9 million |
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 | Qualified | Audit report (external site) |
| 2020/21 | Qualified | Audit report (external site) |
| 2019/20 | Qualified | Audit report (external site) |
| 2018/19 | Disclaimer of opinion | Audit report (external site) |
| 2017/18 | Disclaimer of opinion | Audit report (external site) |
| 2016/17 | Disclaimer of opinion | Audit report (external site) |
| 2015/16 | Unqualified - Emphasis of Matter items | Audit report (external site) |
| 2014/15 | Unqualified - Emphasis of Matter items | Audit report (external site) |
| 2013/14 | Unqualified - Emphasis of Matter items | Audit report (external site) |
| 2012/13 | Qualified | Audit report (external site) |
| 2011/12 | Disclaimer of opinion | 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 65 million | — | R 65 million |
| New | R 51 million | — | R 30 million |
| Renewal | R 140 000 | — | R 103 833 |
| Repairs and maintenance | R 42 million | — | R 53 million |
| Upgrading | R 23 million | — | R 9,3 million |
Conditional grants
Largest grant budgets in the latest year published (Treasury publishes budgets, not audited receipts, here)
| Grant | Adjusted budget |
|---|---|
| Office of the Premier | R 9,8 million |
| Integrated National Electrification Programme (Allocation in-kind) Grant | R 64 000 |
| Local Government Financial Management Grant | R 6,1 million |
| Regional Bulk Infrastructure Grant | R 499 000 |
| Integrated National Electrification Programme (Municipal) Grant | R 4,5 million |
| Sport, Arts and Culture | R 2,3 million |
| Municipal Infrastructure Grant | R 16 million |
| Municipal Systems Improvement Grant | R 1,1 million |
- capital
- 2017/18 – 2025/26
- conditional grant
- 2012/13 – 2018/19
- income expenditure
- 2017/18 – 2025/26
- uifw expenditure
- 2012/13 – 2023/24
Tender notices by the municipality
Where the municipality publishes on the eTender portal under its demarcation name
SALE OF MUNICIPAL LAND
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.