Public money · municipality
Rand West City
Budgets, audited spending, grants, reported unauthorised and irregular expenditure and audit opinions, by financial year, as National Treasury publishes them for Rand West 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 3 395 947 829 | R 3 341 425 792 | — |
| Total Expenditure | R 3 363 800 589 | R 3 340 369 686 | — | |
| Surplus/(Deficit) | R 32 147 240 | R 1 056 106 | — | |
| 2024/25 | Total Revenue (excluding capital transfers and contributions) | — | — | R 2 922 408 528 |
| Total Expenditure | — | — | R 3 652 068 151 | |
| Surplus/(Deficit) | — | — | −R 729 659 623 | |
| 2023/24 | Total Revenue (excluding capital transfers and contributions) | — | — | R 2 844 787 855 |
| Total Expenditure | — | — | R 3 192 980 755 | |
| Surplus/(Deficit) | — | — | −R 348 192 900 | |
| 2022/23 | Total Revenue (excluding capital transfers and contributions) | — | — | R 2 308 440 567 |
| Total Expenditure | — | — | R 2 787 469 403 | |
| Surplus/(Deficit) | — | — | −R 479 028 836 |
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 465 million | R 211 million | R 71 million |
| 2022/23 | R 230 million | R 89 million | R 117 million |
| 2021/22 | R 603 million | R 107 million | R 85 million |
| 2020/21 | R 202 million | R 164 million | R 60 million |
| 2019/20 | R 198 million | R 70 million | R 55 million |
| 2018/19 | R 113 million | R 177 million | R 48 million |
| 2017/18 | R 325 million | R 150 million | R 11 million |
| 2016/17 | R 185 million | R 184 million | R 55 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 | Unqualified - Emphasis of Matter items | Audit report (external site) |
| 2017/18 | Unqualified - Emphasis of Matter items | Audit report (external site) |
| 2016/17 | 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 177 million | — | R 189 million |
| New | R 157 million | — | R 192 million |
| Renewal | R 47 million | — | R 208 million |
| Repairs and maintenance | R 171 million | — | R 124 million |
| Upgrading | R 37 million | — | R 14 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 92 million |
| Energy Efficiency and Demand Side Management (Municipal) Grant | R 6,0 million |
| Regional Bulk Infrastructure Grant | R 5,5 million |
| Local Government Financial Management Grant | R 3,2 million |
| Integrated National Electrification Programme (Allocation in-kind) Grant | R 260 000 |
| Expanded Public Works Programme Integrated Grant (Municipality) | R 2,1 million |
| Sport, Arts and Culture | R 20 million |
| Housing and Local Government | R 13 million |
- capital
- 2017/18 – 2025/26
- conditional grant
- 2016/17 – 2018/19
- income expenditure
- 2017/18 – 2025/26
- uifw expenditure
- 2014/15 – 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.