Public money · municipality
eThekwini
Budgets, audited spending, grants, reported unauthorised and irregular expenditure and audit opinions, by financial year, as National Treasury publishes them for eThekwini Metropolitan 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 60 395 849 010 | R 61 441 526 116 | — |
| Total Expenditure | R 59 747 291 360 | R 60 447 798 378 | — | |
| Surplus/(Deficit) | R 648 557 650 | R 993 727 738 | — | |
| 2024/25 | Total Revenue (excluding capital transfers and contributions) | — | — | R 58 452 293 320 |
| Total Expenditure | — | — | R 60 881 623 239 | |
| Surplus/(Deficit) | — | — | −R 2 429 329 919 | |
| 2023/24 | Total Revenue (excluding capital transfers and contributions) | — | — | R 54 910 296 140 |
| Total Expenditure | — | — | R 55 488 723 579 | |
| Surplus/(Deficit) | — | — | −R 578 427 439 | |
| 2022/23 | Total Revenue (excluding capital transfers and contributions) | — | — | R 48 864 947 760 |
| Total Expenditure | — | — | R 46 934 843 268 | |
| Surplus/(Deficit) | — | — | R 1 930 104 492 |
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 1,6 billion | R 6,7 million |
| 2022/23 | R 0 | R 2,4 billion | R 579 000 |
| 2021/22 | R 0 | R 1,5 billion | R 2,1 million |
| 2020/21 | R 0 | R 770 million | R 9,6 million |
| 2019/20 | R 1,8 billion | R 1,1 billion | R 5,1 million |
| 2018/19 | R 0 | R 2,3 billion | R 4,1 million |
| 2017/18 | R 0 | R 733 million | R 29 million |
| 2016/17 | — | R 514 million | — |
Audit opinions
The Auditor-General's opinion on the annual financial statements, per year
| Year | Opinion | Report |
|---|---|---|
| 2023/24 | Unqualified - Emphasis of Matter items | 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 - No findings | 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 | Unqualified - Emphasis of Matter items | Audit report (external site) |
| 2010/11 | Unqualified - Emphasis of Matter items | 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 3,1 billion | — | R 3,2 billion |
| New | R 5,4 billion | — | R 64 billion |
| Renewal | R 342 million | — | R 37 billion |
| Repairs and maintenance | R 4,0 billion | — | R 4,9 billion |
| Upgrading | R 1,9 billion | — | R 48 billion |
Conditional grants
Largest grant budgets in the latest year published (Treasury publishes budgets, not audited receipts, here)
| Grant | Adjusted budget |
|---|---|
| Housing and Local Government | R 96 million |
| Sport, Arts and Culture | R 87 million |
| Public Transport Network Grant | R 826 million |
| Municipal Disaster Recovery Grant | R 80 million |
| Expanded Public Works Programme Integrated Grant (Municipality) | R 75 million |
| Integrated National Electrification Programme (Allocation in-kind) Grant | R 6,5 million |
| Neighbourhood Development Partnership (Schedule 6B) | R 630 000 |
| Integrated City Development Grant | R 46 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
Creation of a sewer winching framework contractor panel to be utilized within the Sanitation Operations Department for a period of 36 months, as and when required
Creation of a sewer vacuum tankering framework contractor panel to be utilized within the Sanitation Operations Department for a period of 36 months, as and when required
Creation of a sewer high pressure jetting framework contractor panel to be utilized within the Sanitation Operations Department for a period of 36 months, as and when required
Creation of a sewer rodding framework contractor panel to be utilized within the Sanitation Operations Department for a period of 36 months, as and when required
Creation of a sewer digital survey (CCTV) framework contractor panel to be utilized within the Sanitation Operations Department for a period of 36 months, as and when required
Supply and delivery of brush cutter nylon to Recreation and Parks workshops and stores as and when required for a period of 36 months
Surface repairs to roads, sidewalks, and trench re-instatements as and when required in the South-Central Region of eThekwini Municipality for 24 months
Provision of Visitors Centre upgrade for design layout installation and production
Provision of upgrade of selected hospitality and conference areas at Moses Mabhida Stadium
Surface repairs to roads, sidewalks, and trench re-instatements as and when required in the North Region of eThekwini Municipality for 24 months
Re-thatching and maintenance to all thatch roofs at uShaka Marine World for a period of 36 months
Review, consolidation and implementation support for the Climate Change Strategy (DCCS 2027) and Climate Action Implementation Programme
Framework contract to appoint a panel of contractors to undertake the implementation of new and upgrading of water infrastructure projects on behalf of the Water & sanitation Unit within the eThekwini Municipality for a period of 36 months
Surface repairs to roads, sidewalks, and trench re-instatements as and when required in the South Region of eThekwini Municipality for 24 months
Surface repairs to roads, sidewalks, and trench re-instatements as and when required in the West-Central Region of eThekwini Municipality for 24 months
Management and maintenance of the Windsor Park Golf Course and Driving Range for a period of 36 months
Surface repairs to roads, sidewalks, and trench re-instatements as and when required in the West Region of eThekwini Municipality for 24 months
Provision and management of desludging services for on-site sanitation systems within eThekwini Municipality for 36 months
Refurbishment of the Moses Mabhida Stadium cooling towers
Supply and delivery of Anionic Bitumen Road Emulsion for a period of 36 months
Supply and delivery of epoxy for a period of 36 months
Appointment of an accredited service provider for the provision of online credential verification services for a period of 36 months
Supply, delivery and offloading of MPVC pipes for a period of 36 months
Supply, delivery, installation and testing of outdoor 132kV and 275kV switchgear and associated equipment for a period of 36 for various substations
Ward 32: Bulk Sale Market - 36-month rate-based contract for Ammonia Refrigeration Plant maintenance, servicing and repairs
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.