Public money · municipality
Kopanong
Budgets, audited spending, grants, reported unauthorised and irregular expenditure and audit opinions, by financial year, as National Treasury publishes them for Kopanong 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 477 931 227 | R 466 282 949 | — |
| Total Expenditure | R 565 555 461 | R 584 719 521 | — | |
| Surplus/(Deficit) | −R 87 624 234 | −R 118 436 572 | — | |
| 2024/25 | Total Revenue (excluding capital transfers and contributions) | — | — | R 1 187 132 527 |
| Total Expenditure | — | — | R 625 178 761 | |
| Surplus/(Deficit) | — | — | R 561 953 766 | |
| 2023/24 | Total Revenue (excluding capital transfers and contributions) | — | — | R 402 078 676 |
| Total Expenditure | — | — | R 580 773 525 | |
| Surplus/(Deficit) | — | — | −R 178 694 849 |
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 6,0 million | R 95 million |
| 2022/23 | R 126 million | R 11 million | R 76 million |
| 2021/22 | R 284 million | R 397 334 | R 71 million |
| 2020/21 | R 0 | R 0 | R 0 |
| 2019/20 | R 131 million | R 2,0 million | R 58 million |
| 2018/19 | R 73 million | R 29 million | R 60 million |
| 2017/18 | R 39 million | R 25 million | R 28 million |
| 2016/17 | R 67 million | R 36 million | R 24 million |
Audit opinions
The Auditor-General's opinion on the annual financial statements, per year
| Year | Opinion | Report |
|---|---|---|
| 2023/24 | Outstanding | Audit report (external site) |
| 2022/23 | Qualified | not linked |
| 2021/22 | Qualified | not linked |
| 2020/21 | Outstanding | not linked |
| 2019/20 | Disclaimer of opinion | not linked |
| 2018/19 | Outstanding | not linked |
| 2017/18 | Qualified | Audit report (external site) |
| 2016/17 | Qualified | Audit report (external site) |
| 2015/16 | Unqualified - Emphasis of Matter items | Audit report (external site) |
| 2014/15 | Qualified | Audit report (external site) |
| 2013/14 | Qualified | Audit report (external site) |
| 2012/13 | Qualified | 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 50 million | — | R 42 million |
| New | R 6,6 million | — | R 107 million |
| Renewal | R 10 million | — | — |
| Repairs and maintenance | — | — | R 632 475 |
| Upgrading | R 20 million | — | R 1,0 million |
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 9,8 million |
| Regional Bulk Infrastructure Grant | R 939 000 |
| Public Works, Roads and Transport | R 5,9 million |
| Other Departments | R 2,0 million |
| Integrated National Electrification Programme (Municipal) Grant | R 2,0 million |
| Local Government Financial Management Grant | R 1,7 million |
| Integrated National Electrification Programme (Allocation in-kind) Grant | R 169 000 |
| Municipal Infrastructure Grant | R 16 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
Bethulie: Upgrading, Repairing, Refurbishment of Sewer Pump Stations, Sewer Rising Mains and Sewer Pipelines.
Re-Advert: Supply and Delivery of Laptops.
Appointment of a contractor for Fauresmith: Construction of Access Paved Road (taxi route) in Ipopeng.
Appointment of a contractor for Gariep Dam: Construction of Paved Road in Nosizwe Park.
Appointment of a contractor for Philippolis: Construction of a Paved Road.
Appointment of a contractor for Edenubrg: Construction of Paved Road.
Supply and Delivery of a High Pressure Water Drain and Pipe Cleaning Trailer.
Supply and Delivery of Laptops.
Supply and Delivery of Cleaning Materials.
Appointment of a Contractor for Philippolis: Construction of a Paved road
Appointment of a Contractor for Gariep Dam Construction of Paved road in Nosizwe Park
Appointment of a Contractor for Edenburg Construction of Paved road
Appointment of a Contractor for Fauresmith Construction of access road (Taxi road) in Ipopeng
Appointment of a Panel of Service Providers for Operations and Maintenance of all Sewer Pump Stations of Kopanong Local Municipality as and when required for a period of 36 months (3 Years).
Appointment of a Panel of Law Firms/Attorneys for Provision of Legal Services as and when required for a Period of 36 months (3 Years).
Construction of a New Landfill Site in Springfontein within Kopanong Local Municipality.
Jagersfontein Upgrading of Sports Facility.
Bethulie: Construction of Bulk Water Supply Pipeline.
Re-Advert: Supply and Delivery of Nine (9) Hydro-Blast Machines.
Re-Advert: Supply and Delivery of a Jet Machine.
Supply and Delivery of Laptops for Municipal Officials.
Supply and Delivery of Hydroblast Machine.
Supply and Delivery of Jet Machines for Kopanong Local Municipality.
Supply and Delivery of Office Furniture.
Supply and Delivery of Heavy Duty Drain Rods.
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.