Public money · municipality
Emfuleni
Budgets, audited spending, grants, reported unauthorised and irregular expenditure and audit opinions, by financial year, as National Treasury publishes them for Emfuleni 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 9 498 043 242 | R 9 339 360 992 | — |
| Total Expenditure | R 9 114 055 235 | R 9 052 415 346 | — | |
| Surplus/(Deficit) | R 383 988 007 | R 286 945 646 | — | |
| 2024/25 | Total Revenue (excluding capital transfers and contributions) | — | — | R 10 488 196 465 |
| Total Expenditure | — | — | R 10 991 132 629 | |
| Surplus/(Deficit) | — | — | −R 502 936 164 | |
| 2023/24 | Total Revenue (excluding capital transfers and contributions) | — | — | R 7 871 949 033 |
| Total Expenditure | — | — | R 9 298 491 554 | |
| Surplus/(Deficit) | — | — | −R 1 426 542 521 | |
| 2022/23 | Total Revenue (excluding capital transfers and contributions) | — | — | R 7 226 795 762 |
| Total Expenditure | — | — | R 9 130 260 125 | |
| Surplus/(Deficit) | — | — | −R 1 903 464 363 |
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 1,7 billion | R 49 million | R 208 million |
| 2022/23 | R 2,2 billion | R 92 million | R 598 million |
| 2021/22 | R 2,7 billion | R 232 million | R 828 million |
| 2020/21 | R 1,2 billion | R 80 million | R 400 million |
| 2019/20 | R 1,7 billion | R 310 million | R 225 million |
| 2018/19 | R 1,0 billion | R 366 million | R 358 million |
| 2017/18 | R 209 million | R 768 million | R 129 million |
| 2016/17 | R 595 million | R 161 million | R 60 million |
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 | not linked |
| 2021/22 | Qualified | Audit report (external site) |
| 2020/21 | Unqualified - Emphasis of Matter items | Audit report (external site) |
| 2019/20 | Qualified | not linked |
| 2018/19 | Outstanding | not linked |
| 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 - Emphasis of Matter items | Audit report (external site) |
| 2013/14 | Unqualified - Emphasis of Matter items | not linked |
| 2012/13 | Unqualified - Emphasis of Matter items | Audit report (external site) |
| 2011/12 | Unqualified - Emphasis of Matter items | Audit report (external site) |
| 2010/11 | Qualified | 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 601 million | — | R 440 million |
| New | R 179 million | — | R 197 million |
| Renewal | R 64 million | — | R 351 million |
| Repairs and maintenance | R 461 million | — | R 459 million |
| Upgrading | R 66 million | — | R 23 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 76 million |
| Neighbourhood Development Partnership (Schedule 6B) | R 671 000 |
| Regional Bulk Infrastructure Grant | R 545 million |
| Expanded Public Works Programme Integrated Grant (Municipality) | R 2,7 million |
| Integrated National Electrification Programme (Allocation in-kind) Grant | R 18 million |
| Municipal Infrastructure Grant | R 165 million |
| Local Government Financial Management Grant | R 1,6 million |
| Neighbourhood Development Partnership (Schedule 5B) | R 15 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.