Public money · municipality
Kou-Kamma
Budgets, audited spending, grants, reported unauthorised and irregular expenditure and audit opinions, by financial year, as National Treasury publishes them for Kou-Kamma 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 254 040 793 | R 246 442 672 | — |
| Total Expenditure | R 249 350 024 | R 256 070 405 | — | |
| Surplus/(Deficit) | R 4 690 769 | −R 9 627 733 | — | |
| 2024/25 | Total Revenue (excluding capital transfers and contributions) | — | — | R 199 139 419 |
| Total Expenditure | — | — | R 236 566 839 | |
| Surplus/(Deficit) | — | — | −R 37 427 420 | |
| 2022/23 | Total Revenue (excluding capital transfers and contributions) | — | — | R 172 053 488 |
| Total Expenditure | — | — | R 210 853 805 | |
| Surplus/(Deficit) | — | — | −R 38 800 317 |
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 6,1 million | R 11 million | R 943 858 |
| 2022/23 | R 46 million | R 40 million | R 375 300 |
| 2021/22 | R 28 million | R 57 million | R 393 396 |
| 2020/21 | R 11 million | R 1,2 million | R 0 |
| 2019/20 | R 0 | R 16 million | R 289 020 |
| 2018/19 | R 0 | R 7,7 million | R 289 537 |
| 2017/18 | R 16 million | R 37 million | R 976 183 |
| 2016/17 | R 1,9 million | R 39 million | R 1,9 million |
Audit opinions
The Auditor-General's opinion on the annual financial statements, per year
| Year | Opinion | Report |
|---|---|---|
| 2023/24 | Adverse opinion | not linked |
| 2022/23 | Qualified | not linked |
| 2021/22 | Unqualified - Emphasis of Matter items | not linked |
| 2020/21 | Unqualified - Emphasis of Matter items | not linked |
| 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 | Qualified | 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 25 million | — | R 25 million |
| New | R 14 million | — | R 8,4 million |
| Renewal | R 21 million | — | R 12 million |
| Repairs and maintenance | R 10 million | — | R 6,7 million |
| Upgrading | R 3,8 million | — | R 4,0 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 2,8 million |
| Local Government Financial Management Grant | R 2,0 million |
| Public Works, Roads and Transport | R 1,7 million |
| Municipal Infrastructure Grant | R 15 million |
| Sport, Arts and Culture | R 1,3 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
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.