Public money · municipality
Setsoto
Budgets, audited spending, grants, reported unauthorised and irregular expenditure and audit opinions, by financial year, as National Treasury publishes them for Setsoto 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 773 089 116 | R 774 561 124 | — |
| Total Expenditure | R 942 674 200 | R 991 320 968 | — | |
| Surplus/(Deficit) | −R 169 585 084 | −R 216 759 844 | — | |
| 2024/25 | Total Revenue (excluding capital transfers and contributions) | — | — | R 762 005 038 |
| Total Expenditure | — | — | R 886 833 874 | |
| Surplus/(Deficit) | — | — | −R 124 828 836 | |
| 2023/24 | Total Revenue (excluding capital transfers and contributions) | — | — | R 672 129 668 |
| Total Expenditure | — | — | R 844 513 526 | |
| Surplus/(Deficit) | — | — | −R 172 383 858 | |
| 2022/23 | Total Revenue (excluding capital transfers and contributions) | — | — | R 638 192 049 |
| Total Expenditure | — | — | R 774 153 182 | |
| Surplus/(Deficit) | — | — | −R 135 961 133 |
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 78 million | R 10 million | R 12 571 |
| 2022/23 | R 150 million | R 20 million | R 844 245 |
| 2021/22 | R 177 million | R 54 million | R 2,3 million |
| 2020/21 | R 320 million | R 93 million | R 2,5 million |
| 2019/20 | R 127 million | R 184 million | R 4,3 million |
| 2018/19 | R 617 million | R 77 million | R 3,0 million |
| 2017/18 | R 17 million | R 99 million | R 3,4 million |
| 2016/17 | R 246 million | R 33 million | R 1,2 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 | Qualified | Audit report (external site) |
| 2019/20 | Qualified | Audit report (external site) |
| 2018/19 | Qualified | Audit report (external site) |
| 2017/18 | Qualified | 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 | Unqualified - Emphasis of Matter items | Audit report (external site) |
| 2012/13 | Qualified | Audit report (external site) |
| 2011/12 | Outstanding | Audit report (external site) |
| 2010/11 | Adverse 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 163 million | — | R 130 million |
| New | R 93 million | — | R 156 million |
| Renewal | R 71 million | — | R 26 million |
| Repairs and maintenance | R 27 million | — | R 22 million |
| Upgrading | R 68 million | — | R 167 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 10,0 million |
| Regional Bulk Infrastructure Grant | R 96 million |
| Housing and Local Government | R 700 000 |
| Integrated National Electrification Programme (Municipal) Grant | R 682 000 |
| Municipal Infrastructure Grant | R 58 million |
| Public Works, Roads and Transport | R 27 million |
| Local Government Financial Management Grant | R 1,7 million |
| Expanded Public Works Programme Integrated Grant (Municipality) | R 1,5 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.