Public money · municipality
Nyandeni
Budgets, audited spending, grants, reported unauthorised and irregular expenditure and audit opinions, by financial year, as National Treasury publishes them for Nyandeni 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 477 958 154 | R 534 707 396 | — |
| Total Expenditure | R 552 842 704 | R 678 648 712 | — | |
| Surplus/(Deficit) | −R 74 884 550 | −R 143 941 316 | — | |
| 2024/25 | Total Revenue (excluding capital transfers and contributions) | — | — | R 574 178 306 |
| Total Expenditure | — | — | R 335 045 596 | |
| Surplus/(Deficit) | — | — | R 239 132 710 | |
| 2023/24 | Total Revenue (excluding capital transfers and contributions) | — | — | R 519 082 004 |
| Total Expenditure | — | — | R 396 198 316 | |
| Surplus/(Deficit) | — | — | R 122 883 688 | |
| 2022/23 | Total Revenue (excluding capital transfers and contributions) | — | — | R 452 717 773 |
| Total Expenditure | — | — | R 310 356 097 | |
| Surplus/(Deficit) | — | — | R 142 361 676 |
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 169 million | R 5,0 million |
| 2022/23 | R 0 | R 57 million | R 278 088 |
| 2021/22 | R 0 | R 112 million | R 3 797 |
| 2020/21 | R 0 | R 251 million | R 2,1 million |
| 2019/20 | R 0 | R 29 million | R 4 389 |
| 2018/19 | R 0 | R 62 million | R 2 926 |
| 2017/18 | R 0 | R 106 million | R 3 311 |
| 2016/17 | — | R 317 million | R 17 215 |
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 | 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 - No findings | 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 | Unqualified - Emphasis of Matter items | 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 72 million | — | R 237 663 |
| New | R 87 million | — | R 114 million |
| Renewal | R 73 million | — | R 79 million |
| Repairs and maintenance | R 33 million | — | R 12 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 650 000 |
| Municipal Infrastructure Grant | R 60 million |
| Public Works, Roads and Transport | R 5,9 million |
| Office of the Premier | R 40 million |
| Integrated National Electrification Programme (Allocation in-kind) Grant | R 25 million |
| Integrated National Electrification Programme (Municipal) Grant | R 18 million |
| Local Government Financial Management Grant | R 1,7 million |
| Expanded Public Works Programme Integrated Grant (Municipality) | R 1,3 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.