Public money · municipality
Phumelela
Budgets, audited spending, grants, reported unauthorised and irregular expenditure and audit opinions, by financial year, as National Treasury publishes them for Phumelela 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 247 535 024 | R 244 150 366 | — |
| Total Expenditure | R 247 146 031 | R 242 071 361 | — | |
| Surplus/(Deficit) | R 388 993 | R 2 079 005 | — | |
| 2024/25 | Total Revenue (excluding capital transfers and contributions) | — | — | R 281 253 938 |
| Total Expenditure | — | — | R 321 964 974 | |
| Surplus/(Deficit) | — | — | −R 40 711 036 | |
| 2023/24 | Total Revenue (excluding capital transfers and contributions) | — | — | R 300 584 534 |
| Total Expenditure | — | — | R 326 916 213 | |
| Surplus/(Deficit) | — | — | −R 26 331 679 | |
| 2022/23 | Total Revenue (excluding capital transfers and contributions) | — | — | R 222 533 305 |
| Total Expenditure | — | — | R 256 481 679 | |
| Surplus/(Deficit) | — | — | −R 33 948 374 |
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 123 million | R 2,6 million | R 22 million |
| 2022/23 | R 72 million | R 11 million | R 16 million |
| 2021/22 | R 93 million | R 14 million | R 11 million |
| 2020/21 | R 96 million | R 8,5 million | R 11 million |
| 2019/20 | R 108 million | R 15 million | R 10 million |
| 2018/19 | R 87 million | R 14 million | R 2,8 million |
| 2017/18 | R 69 million | R 20 million | R 3,4 million |
| 2016/17 | R 94 million | R 12 million | R 610 446 |
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 | Outstanding | 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 | Disclaimer of opinion | Audit report (external site) |
| 2012/13 | Disclaimer of opinion | Audit report (external site) |
| 2011/12 | Disclaimer of opinion | 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 21 million | — | R 1,5 million |
| New | R 45 million | — | R 35 million |
| Renewal | R 1,3 million | — | R 2,9 million |
| Repairs and maintenance | R 6,8 million | — | R 7,1 million |
| Upgrading | R 1,2 million | — | −R 206 773 |
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 6,7 million |
| Integrated National Electrification Programme (Allocation in-kind) Grant | R 5,5 million |
| Regional Bulk Infrastructure Grant | R 25 million |
| Local Government Financial Management Grant | R 2,4 million |
| Municipal Infrastructure Grant | R 21 million |
| Other Departments | R 2,0 million |
| Public Works, Roads and Transport | R 1,9 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
provision of laboratory services for monitoring of water quality in Phumelela municipality for 36 months.
provision of laboratory services for monitoring of water quality in Phumelela local municipality for 36 months
Appointment of a financial institution registerd in terms of the bank act 1990 no:94 of 1990 to render banking services for a period of 5 years.
Appointment of a contractor for he refurbishment of Vrede/ Thembalihle wastewater treatment works(phase 2B)- schedule 5B
intension to award for the appointment of a contractor for the refurbishment of the Vrede WWTW (Phase 2B) Schedule 5B
Notice of extension for bid validity period for the appointment of a contractor for the refurbishment of Vrede /Thembalihle wastewater treatment works (phase 2B) - Schedule 5B
Lab-sample analysis(water quality compliance) SANS 241
Assessment of sand filters
Assessment of sand filters: supply and replacing(laying) of suitable sand filter media
Invitation for financial institutions registered in terms of the banks act, act No 94 of 1990 to render banking services for a period of 5 years
Appointment of a service provider for email, domain and website hosting for a period of 3 years
Auctioneering services for disposal of assets
Appointment of a service provider for the compilation of asset register and annual financial statements for the 2025/26 financial year
Auctioneering services for disposal of assets
Appointment of a contractor for the refurbishment Vrede/ Thembalihle wastewater treatment works (phase 2B)- schedule 5B
Appointment of a service provider for email, domain and website hosting for a period of 3 years
Appointment of civil, mechanical and electrical engineering contractors to serve on the municipality's panel for a period of 36 months( Tender cancellation)
Appointment of civil, mechanical and electrical engineering contractors to serve on the municipality's panel for a period of 36 months
Extension of bid validity period: Refurbishment of waste water treatment works in Ezenzeleni / Warden
Intention to award for Appointment of civil, mechanical and electrical engineering contractors to serve on the municipality's panel for a period of 36 months
Intention to award for appointment of engineering consultants to serve on the municipality's panel for a period of 36 months
Upgrading of wastewater treatment works in Ezenzeleni/Warden
Extension of the period of the bid validity to 60 days of tender PLM6 24-25/07 Refurbishment of wastewater treatment works in Ezanzeleni/ Warden
intension to award a service provider for the provision of short term insurance for three years
Appointment of Civil, Mechanical and Electrical engineering contractors to serve on the municipality's panel for a period of 36 months.
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.