Public money · municipality
Kouga
Budgets, audited spending, grants, reported unauthorised and irregular expenditure and audit opinions, by financial year, as National Treasury publishes them for Kouga 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 1 468 686 408 | R 1 461 864 522 | — |
| Total Expenditure | R 1 581 117 404 | R 1 545 172 729 | — | |
| Surplus/(Deficit) | −R 112 430 996 | −R 83 308 207 | — | |
| 2024/25 | Total Revenue (excluding capital transfers and contributions) | — | — | R 1 322 015 019 |
| Total Expenditure | — | — | R 1 418 570 702 | |
| Surplus/(Deficit) | — | — | −R 96 555 683 | |
| 2023/24 | Total Revenue (excluding capital transfers and contributions) | — | — | R 1 209 933 874 |
| Total Expenditure | — | — | R 1 309 281 113 | |
| Surplus/(Deficit) | — | — | −R 99 347 239 | |
| 2022/23 | Total Revenue (excluding capital transfers and contributions) | — | — | R 1 185 175 402 |
| Total Expenditure | — | — | R 1 267 964 699 | |
| Surplus/(Deficit) | — | — | −R 82 789 297 |
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 93 million | R 0 | R 111 999 |
| 2021/22 | R 0 | R 382 748 | R 41 005 |
| 2020/21 | R 0 | R 3,5 million | R 37 528 |
| 2019/20 | R 0 | R 1,5 million | R 27 485 |
| 2018/19 | R 0 | R 7,7 million | R 53 650 |
| 2017/18 | R 0 | R 2,4 million | R 501 742 |
| 2016/17 | — | R 16 million | R 532 632 |
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 - Emphasis of Matter items | Audit report (external site) |
| 2021/22 | Unqualified - Emphasis of Matter items | Audit report (external site) |
| 2020/21 | Unqualified - Emphasis of Matter items | Audit report (external site) |
| 2019/20 | Unqualified - Emphasis of Matter items | 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 - 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 | Qualified | 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 118 million | — | R 114 million |
| New | R 53 million | — | R 116 million |
| Renewal | R 250 000 | — | R 4,4 million |
| Repairs and maintenance | R 218 million | — | R 171 million |
| Upgrading | R 97 million | — | R 99 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 (Allocation in-kind) Grant | R 61 000 |
| Municipal Infrastructure Grant | R 31 million |
| Public Works, Roads and Transport | R 2,2 million |
| Sport, Arts and Culture | R 2,0 million |
| Local Government Financial Management Grant | R 1,8 million |
| Integrated National Electrification Programme (Municipal) Grant | R 10 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
RFQ: REPAIRS TO THE HOPPER UNIT AND LEAKING HYDRAULIC CYLINDERS OF FMX 511 EC
RFQ: HIRING OF LIGHT DELIVERY VEHICLES FOR VARIOUS DIRECTORATES OF KOUGA LOCAL MUNICIPALITY FOR THE FESTIVE PERIOD
RFQ: ELECTRICAL BREAKER AND CONCRETE MIXER
RFQ: SUPPLY, DELIVERY AND OFFLOADING OF 4MM² AIRDAC CABLE WITHOUT PILOT CORES
OFFICE EQUIPMENT (PRINTERS, COPIERS AND MULTI-FUNCTION MACHINES: LEASE OPTION) AND PRINT MANAGEMENT SOFTWARE
RESEALING OF ROADS - PHASE 4
APPOINTMENT OF PANELS OF ELECTRICAL CONSULTANTS FOR A PERIOD OF THREE (3) YEARS
SUPPLY, DELIVERY AND OFFLOADING OF WOODEN TRANSMISSION POLES FOR A PERIOD ENDING 30 APRIL 2029
REVIEW/ RECOVERY AND CALCULATION OF VALUE ADDED TAX (VAT)
SUPPLY AND DELIVERY OF ORIGINAL MANUFACTURED SERVICE AND SUSPENSION PARTS FOR NISSAN NP 200 VEHICLES FOR A PERIOD OF TWELVE MONTHS
RFQ: SUPPLY AND DELIVERY OF OUTDOOR NETWORKING EQUIPMENT
PROVISION OF SUPPORT & MAINTENANCE SERVICES FOR THE INCIDENT COMMAND CENTRE (ICC) FOR A PERIOD OF THREE (3) YEARS
SUPPLY AND DELIVERY OF LAPTOPS AND DESKTOPS FOR A PERIOD OF TWO (2) YEARS
SUPPLY, DELIVERY AND OFFLOADING OF VARIOUS ROADS AND STORMWATER MAINTENANCE EQUIPMENT
SUPPLY AND DELIVERY OF DISASTER RELIEF ITEMS
SUPPLY, DELIVERY, INSTALLATION, AND MAINTENANCE OF AIR CONDITIONERS FOR A PERIOD OF 2 YEARS
FACILITATION OF COURSES FOR MUNICIPAL OFFICIALS FOR A PERIOD OF THREE (3) YEARS
RFQ: SUPPLY AND DELIVERY OF VARIOUS VACUUM SEWERAGE SUCTION PUMP PARTS AND VACUUM EXHAUSTER PUMPS FOR A PERIOD OF TWELVE (12) MONTHS
FQ: SUPPLY AND DELIVERY OF HIGH VOLTAGE TESTING EQUIPMENT
SUPPLY, DELIVERY, AND INSTALLATION OF HIRED TRACKING UNITS FOR LIVE VEHICLE TRACKING/ STOLEN VEHICLE RESPONSE WITH ONGOING TRAINING AND SUPPORT
SUPPLY AND DELIVERY OF BELL TLB 31 5SL, 4x4 PARTS FOR A PERIOD OF TWELVE (12) MONTHS
SUPPLY, DELIVERY AND OFFLOADING OF PERSONAL PROTECTIVE CLOTHING
ANNUAL EXTERNAL AUDITS ON LANDFILL COMPLIANCE (HUMANSDORP & HANKEY)
FACILITATION OF A TRAINING PROVIDER: LAW ENFORCEMENT PEACE OFFICER AND TRAFFIC WARDEN TRAINING
SUPPLY AND DELIVERY OF AN ORIGINAL CONTROL UNIT BOX FOR A NISSAN DIESEL TRUCK - FLW 538 EC
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.