Public money · municipality
Makana
Budgets, audited spending, grants, reported unauthorised and irregular expenditure and audit opinions, by financial year, as National Treasury publishes them for Makana 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 916 678 877 | R 877 948 109 | — |
| Total Expenditure | R 823 689 703 | R 780 129 205 | — | |
| Surplus/(Deficit) | R 92 989 174 | R 97 818 904 | — | |
| 2023/24 | Total Revenue (excluding capital transfers and contributions) | — | — | R 777 783 605 |
| Total Expenditure | — | — | R 842 921 883 | |
| Surplus/(Deficit) | — | — | −R 65 138 278 | |
| 2022/23 | Total Revenue (excluding capital transfers and contributions) | — | — | R 644 009 862 |
| Total Expenditure | — | — | R 681 258 852 | |
| Surplus/(Deficit) | — | — | −R 37 248 990 |
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 42 million | R 31 million |
| 2022/23 | R 0 | R 37 million | R 1 |
| 2021/22 | R 102 million | R 46 million | R 2,3 million |
| 2020/21 | R 100 million | R 25 million | R 3,9 million |
| 2019/20 | R 21 million | R 54 million | R 3,7 million |
| 2018/19 | R 84 million | R 57 million | R 13 million |
| 2017/18 | R 105 million | R 95 million | R 9,0 million |
| 2016/17 | R 98 million | R 4,5 million | R 6,6 million |
Audit opinions
The Auditor-General's opinion on the annual financial statements, per year
| Year | Opinion | Report |
|---|---|---|
| 2023/24 | Disclaimer of opinion | not linked |
| 2022/23 | Disclaimer of opinion | not linked |
| 2021/22 | Disclaimer of opinion | not linked |
| 2020/21 | Disclaimer of opinion | Audit report (external site) |
| 2019/20 | Disclaimer of opinion | Audit report (external site) |
| 2018/19 | Disclaimer of opinion | Audit report (external site) |
| 2017/18 | Qualified | Audit report (external site) |
| 2016/17 | Qualified | Audit report (external site) |
| 2015/16 | Qualified | Audit report (external site) |
| 2014/15 | Qualified | Audit report (external site) |
| 2013/14 | Disclaimer of opinion | Audit report (external site) |
| 2012/13 | Disclaimer of opinion | Audit report (external site) |
| 2011/12 | Disclaimer of opinion | Audit report (external site) |
| 2010/11 | Disclaimer of 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 35 million | R 35 million | R 49 million |
| New | R 1,3 million | R 19 million | R 6,8 million |
| Renewal | R 27 million | R 32 million | R 30 million |
| Repairs and maintenance | R 6,6 million | R 16 million | R 11 million |
| Upgrading | R 39 million | R 13 million | R 19 million |
Conditional grants
Largest grant budgets in the latest year published (Treasury publishes budgets, not audited receipts, here)
| Grant | Adjusted budget |
|---|---|
| Integrated National Electrification Programme (Municipal) Grant | R 8,0 million |
| Sport, Arts and Culture | R 4,0 million |
| Regional Bulk Infrastructure Grant | R 33 million |
| Integrated National Electrification Programme (Allocation in-kind) Grant | R 271 000 |
| Local Government Financial Management Grant | R 2,2 million |
| Public Works, Roads and Transport | R 13 million |
| Expanded Public Works Programme Integrated Grant (Municipality) | 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
PANEL OF SERVICE PROVIDERS FOR THE PROVISION OF LEGAL SERVICES TO MAKANA LOCAL MUNICIPALITY FOR A PERIOD OF 36 MONTHS
SUPPLY AND DELIVERY OF PLUMBING FITTINGS FOR WATER AND SANOTATION FOR 24 MONTHS (2 YEARS)
SUPPLY AND DELIVERY OF PRINTING AND POSTING OF MUNICIPAL SERVICES DEBTORS ACCOUNTS FOR A PERIOD OF 36 MONTHS
MAINTENANCE TO THE OFFICE BUILDING OF THE DEPARTMENT OF ENGINEERING AND INFRASTRUCTURE SERVICES OF MAKANA LOCAL MUNICIPALITY
REPAIRS AND REFURBISHMENT OF WATER AND SANITATION INFRASTRUCTURE FOR A PERIOD OF 9 MONTHS
REPLACEMENT OF AGEING ASBESTOS PIPE IN MAKHANDA - PHASE 4
HIRING OF PLANT AND EQUIPMENT FOR A PERIOD OF 24 MONTHS AS AND WHEN REQUIRED
APPOINTMENT FOR THE PANEL OF CIVIL & BUILDING SMMES FOR THE CONSTRUCTION OF VARIOUS RDP HOUSES INCLUDING WATER & SEWER SERVICES FOR PERIOD OF THIRTY-SIX (36) MONTHS
REPLACEMENT OF AGEING ASBESTOS PIPE IN MAKHANDA- PHASE 3A AND PHASE 3B
Joza Shopping Proposal
Re- Advertisement for Supply and Delivery of Personal Protective Clothing for Electricity Department
Renting of 20 Flushing Toilets for National Arts Festival
PROVISION OF SHORT TERM INSURANCE SERVICES UNTIL 30 JUNE 2025
SUPPLY AND DELIVERY OF ELECTRICAL MATERIAL FOR ALICEDALE
APPOINTMENT FOR THE PANEL OF CIVIL & BUILDING SMMES FOR THE CONSTRUCTION OF VARIOUS RDP HOUSES INCLUDING WATER & SEWER SERVICES FOR PERIOD OF THIRTY-SIX (36) MONTHS
Supply and Installation of Pumpset in howisonpoort Pumpstation & Supply and Installation of Households smart water Meters(WCWDM PHASE 4)
Supply & Delivery of Personal Protective Clothing for Electricity Department
RE-ADVERTISEMENT OF SERVICE, RECHARGE, REPAIR, HYDROSTATIC TESTING AND ALSO SUPPLY NEW FIRE EQUIPMENT WHERE REQUIRED.
SUPPLY AND DELIVERY OF PERSONAL PROTECTIVE CLOTHING FOR ROADS AND STORMWATER DEPARTMENT
SUPPLY AND DELIVERY OF PERSONAL PROTECTIVE CLOTHING FOR SANITATION SECTION DEPARTMENT
SERVICE, RECHARGE, REPAIR, HYDROSTATIC TESTING AND ALSO SUPPLY NEW FIRE EQUIPMENT WHERE REQUIRED
SUPPLY AND DELIVERY OF PERSONAL PROTECTIVE CLOTHING FOR WATER SECTION DEPARTMENT
REFURBISHMENT OF GRAHAMSTOWN 11kV ELECTRICAL NETWORK – PHASE 2
SUPPLY AND DELIVERY OF PERSONAL PROTECTIVE CLOTHING FOR PARKS DEPARTMENT
SUPPLY AND DELIVERY OF PERSONAL PROTECTIVE CLOTHING FOR ELECTRICAL DEPARTMENT
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.