Public money · municipality
Merafong City
Budgets, audited spending, grants, reported unauthorised and irregular expenditure and audit opinions, by financial year, as National Treasury publishes them for Merafong City 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 2 898 508 758 | R 2 795 430 308 | — |
| Total Expenditure | R 2 762 021 080 | R 2 664 875 818 | — | |
| Surplus/(Deficit) | R 136 487 678 | R 130 554 490 | — | |
| 2024/25 | Total Revenue (excluding capital transfers and contributions) | — | — | R 2 177 424 283 |
| Total Expenditure | — | — | R 3 564 485 756 | |
| Surplus/(Deficit) | — | — | −R 1 387 061 473 | |
| 2023/24 | Total Revenue (excluding capital transfers and contributions) | — | — | R 2 575 440 000 |
| Total Expenditure | — | — | R 3 260 953 182 | |
| Surplus/(Deficit) | — | — | −R 685 513 182 | |
| 2022/23 | Total Revenue (excluding capital transfers and contributions) | — | — | R 1 979 688 221 |
| Total Expenditure | — | — | R 2 396 663 639 | |
| Surplus/(Deficit) | — | — | −R 416 975 418 |
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 1,0 billion | R 209 million | R 158 million |
| 2022/23 | R 0 | R 280 million | R 138 million |
| 2021/22 | R 0 | R 49 million | R 74 million |
| 2020/21 | R 0 | R 34 million | R 46 million |
| 2019/20 | R 0 | R 36 million | R 48 million |
| 2018/19 | R 0 | R 13 million | R 29 million |
| 2017/18 | R 36 million | R 22 million | R 25 million |
| 2016/17 | — | R 29 million | R 16 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 | Disclaimer of opinion | Audit report (external site) |
| 2021/22 | Disclaimer of opinion | not linked |
| 2020/21 | Adverse opinion | Audit report (external site) |
| 2019/20 | Unqualified - Emphasis of Matter items | not linked |
| 2018/19 | Unqualified - Emphasis of Matter items | not linked |
| 2017/18 | Unqualified - Emphasis of Matter items | Audit report (external site) |
| 2016/17 | Unqualified - Emphasis of Matter items | not linked |
| 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 | Unqualified - Emphasis of Matter items | not linked |
| 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 172 million | — | R 178 million |
| New | R 159 million | — | R 205 million |
| Renewal | R 7,5 million | — | R 4,4 million |
| Repairs and maintenance | R 8,4 million | — | R 31 million |
| Upgrading | R 21 million | — | R 8,7 million |
Conditional grants
Largest grant budgets in the latest year published (Treasury publishes budgets, not audited receipts, here)
| Grant | Adjusted budget |
|---|---|
| Municipal Infrastructure Grant | R 68 million |
| Integrated National Electrification Programme (Allocation in-kind) Grant | R 51 million |
| Municipal Disaster Recovery Grant | R 21 million |
| Local Government Financial Management Grant | R 1,7 million |
| Sport, Arts and Culture | R 15 million |
| Housing and Local Government | R 12 million |
| Expanded Public Works Programme Integrated Grant (Municipality) | R 1,2 million |
| Integrated National Electrification Programme (Municipal) Grant | R 10 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.