Public money · municipality
Emalahleni
Budgets, audited spending, grants, reported unauthorised and irregular expenditure and audit opinions, by financial year, as National Treasury publishes them for Emalahleni 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 247 172 015 | R 279 472 600 | — |
| Total Expenditure | R 276 949 813 | R 299 026 782 | — | |
| Surplus/(Deficit) | −R 29 777 798 | −R 19 554 182 | — | |
| 2024/25 | Total Revenue (excluding capital transfers and contributions) | — | — | R 332 767 592 |
| Total Expenditure | — | — | R 311 298 663 | |
| Surplus/(Deficit) | — | — | R 21 468 929 | |
| 2023/24 | Total Revenue (excluding capital transfers and contributions) | — | — | R 278 065 360 |
| Total Expenditure | — | — | R 267 211 510 | |
| Surplus/(Deficit) | — | — | R 10 853 850 | |
| 2022/23 | Total Revenue (excluding capital transfers and contributions) | — | — | R 217 247 985 |
| Total Expenditure | — | — | R 216 569 791 | |
| Surplus/(Deficit) | — | — | R 678 194 |
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 28 million | R 16 million | R 34 743 |
| 2022/23 | R 10 million | R 10 million | R 866 353 |
| 2021/22 | R 37 million | R 28 million | R 1,1 million |
| 2020/21 | R 10 million | R 5,3 million | R 6,2 million |
| 2019/20 | R 21 million | R 2,0 million | R 17 million |
| 2018/19 | R 21 million | R 5,5 million | R 9,5 million |
| 2017/18 | R 5,8 million | R 15 million | R 10 484 |
| 2016/17 | — | R 1,9 million | — |
Audit opinions
The Auditor-General's opinion on the annual financial statements, per year
| Year | Opinion | Report |
|---|---|---|
| 2023/24 | Qualified | Audit report (external site) |
| 2022/23 | Qualified | Audit report (external site) |
| 2021/22 | Qualified | Audit report (external site) |
| 2020/21 | Qualified | 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 | Qualified | 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 16 million | — | R 22 million |
| New | R 2,2 million | — | −R 59 million |
| Renewal | R 2,3 million | — | R 64 million |
| Repairs and maintenance | R 12 million | — | R 44 million |
| Upgrading | R 119 million | — | R 86 million |
Conditional grants
Largest grant budgets in the latest year published (Treasury publishes budgets, not audited receipts, here)
| Grant | Adjusted budget |
|---|---|
| Sport, Arts and Culture | R 900 000 |
| Municipal Infrastructure Grant | R 44 million |
| Other Departments | R 3,0 million |
| Local Government Financial Management Grant | R 2,4 million |
| Expanded Public Works Programme Integrated Grant (Municipality) | R 2,0 million |
| Public Works, Roads and Transport | R 149 000 |
| Integrated National Electrification Programme (Allocation in-kind) Grant | R 13 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.