Public money · municipality

City of Johannesburg

Budgets, audited spending, grants, reported unauthorised and irregular expenditure and audit opinions, by financial year, as National Treasury publishes them for City of Johannesburg Metropolitan Municipality Council.

Audit opinion 2023/24: Unqualified - Emphasis of Matter items

Income statement, headline items

Original budget, adjusted budget and audited actual side by side; each is its own figure

Headline items by financial yearRands, as published by National Treasury
Financial year	Item	Original budget	Adjusted budget	Audited actual
2025/26	Total Revenue (excluding capital transfers and contributions)	R 84 820 301 496	R 84 848 272 511	—
	Total Expenditure	R 80 669 613 432	R 81 651 601 755	—
	Surplus/(Deficit)	R 4 150 688 064	R 3 196 670 756	—
2023/24	Total Revenue (excluding capital transfers and contributions)	—	—	R 71 189 750 980
	Total Expenditure	—	—	R 74 870 489 318
	Surplus/(Deficit)	—	—	−R 3 680 738 338
2022/23	Total Revenue (excluding capital transfers and contributions)	—	—	R 60 648 176 628
	Total Expenditure	—	—	R 61 017 743 170
	Surplus/(Deficit)	—	—	−R 369 566 542

Before 2017/18 Treasury published the older (v1) returns, whose lines are defined differently (v1 “Total Operating Revenue” is not the v2 total revenue); a v1 line is labelled as such and never compared code-for-code. Treasury’s mSCOA items 2900 (total revenue excluding capital transfers), 4400 (total expenditure) and 4500 (surplus/deficit). A year with no audited actual is one whose audit National Treasury has not published; it is not zero.

Unauthorised, irregular, fruitless and wasteful expenditure

As the municipality reported it; not a finding of wrongdoing by itself

UIFW expenditure by yearRands, reported
Year	Unauthorised	Irregular	Fruitless and wasteful
2023/24	R 2,8 billion	R 2,0 billion	R 1,5 million
2022/23	R 1,3 billion	R 811 million	R 8,5 million
2021/22	R 391 million	R 1,4 billion	R 344 million
2020/21	R 1,0 billion	R 1,1 billion	R 11 million
2019/20	R 59 million	R 1,0 billion	R 25 million
2018/19	R 481 million	R 816 million	R 117 million
2017/18	R 305 million	R 868 million	R 9,1 million
2016/17	R 502 million	R 706 million	R 869 000

Audit opinions

The Auditor-General's opinion on the annual financial statements, per year

Audit opinionsAs National Treasury records them
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	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)
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	Audit report (external site)
2011/12	Qualified	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

Capital expenditure, 2023/24Rands
Type	Original budget	Adjusted budget	Audited actual
Deprecation	R 4,8 billion	R 4,9 billion	R 4,7 billion
New	R 4,3 billion	R 4,0 billion	—
Renewal	R 1,2 billion	R 1,2 billion	—
Repairs and maintenance	R 6,2 billion	R 3,3 billion	R 1,7 billion
Upgrading	R 2,1 billion	R 1,7 billion	—

Conditional grants

Largest grant budgets in the latest year published (Treasury publishes budgets, not audited receipts, here)

Conditional grants, 2018/19Adjusted budget, rands
Grant	Adjusted budget
Neighbourhood Development Partnership (Schedule 5B)	R 80 million
Infrastructure Skills Development Grant	R 7,2 million
Integrated City Development Grant	R 64 million
Expanded Public Works Programme Integrated Grant (Municipality)	R 35 million
Housing and Local Government	R 310 million
Integrated National Electrification Programme (Municipal) Grant	R 30 million
Health	R 273 million
Public Works, Roads and Transport	R 2,5 million

capital: 2017/18 – 2025/26; 90 figures
conditional grant: 2012/13 – 2018/19; 212 figures
income expenditure: 2017/18 – 2025/26; 642 figures
uifw expenditure: 2011/12 – 2023/24; 38 figures

Tender notices by the municipality

Where the municipality publishes on the eTender portal under its demarcation name

No organ of state on the portal is linked to this municipality by an identical name. Its notices, if any, are listed under the name the portal prints.

Municipal finance: National Treasury (Municipal Money) · 5 official files · retrieved 11 October 2026

Details

Source: National Treasury — Municipal Money: conditional grants by grant (original and adjusted budget) (external site)National Treasury (Municipal Money)
Retrieved: 11 October 2026, 11:57 SAST
Fingerprint: defcdc93a011f245ef48e72cd4f24b6aeeb1b69ba21b17e26902091b52d1a5e2SHA-256 of the exact file we loaded. Anyone holding the same file gets the same value.
Data load: Loaded, checked against the source’s own totals, and approved by an editor on 19 October 2026.
Terms: Municipal Money Terms of Use (municipalmoney.gov.za/terms, captured 2026-10-11 as data/raw/treasury/municipal-money/terms.html): the data may be used free of charge for commercial and non-commercial purposes with attribution to National Treasury; no warranty of accuracy; figures reproduced as published.
Attribution: Municipal finance data: National Treasury, Municipal Money (municipaldata.treasury.gov.za).

Source: National Treasury — Municipal Money: income and expenditure by item (original budget, adjusted budget, audited actual) (external site)National Treasury (Municipal Money)
Retrieved: 11 October 2026, 11:56 SAST
Fingerprint: 811de86c6514baf46111012ed9bddc77bec97f654588bb81ce9db110f1e861e0SHA-256 of the exact file we loaded. Anyone holding the same file gets the same value.
Data load: Loaded, checked against the source’s own totals, and approved by an editor on 19 October 2026.
Terms: Municipal Money Terms of Use (municipalmoney.gov.za/terms, captured 2026-10-11 as data/raw/treasury/municipal-money/terms.html): the data may be used free of charge for commercial and non-commercial purposes with attribution to National Treasury; no warranty of accuracy; figures reproduced as published.
Attribution: Municipal finance data: National Treasury, Municipal Money (municipaldata.treasury.gov.za).

Source: National Treasury — Municipal Money: unauthorised, irregular, fruitless and wasteful expenditure as reported (external site)National Treasury (Municipal Money)
Retrieved: 11 October 2026, 11:54 SAST
Fingerprint: 26e1ce8597cfbdbdbd3ed9c6d7dc46966472a339b0a2062adbcc1bb441c3201dSHA-256 of the exact file we loaded. Anyone holding the same file gets the same value.
Data load: Loaded, checked against the source’s own totals, and approved by an editor on 19 October 2026.
Terms: Municipal Money Terms of Use (municipalmoney.gov.za/terms, captured 2026-10-11 as data/raw/treasury/municipal-money/terms.html): the data may be used free of charge for commercial and non-commercial purposes with attribution to National Treasury; no warranty of accuracy; figures reproduced as published.
Attribution: Municipal finance data: National Treasury, Municipal Money (municipaldata.treasury.gov.za).

Source: National Treasury — Municipal Money: audit opinions of the Auditor-General per municipality and financial year (external site)National Treasury (Municipal Money)
Retrieved: 11 October 2026, 11:54 SAST
Fingerprint: dc4b0834773c914c08d4a3b7f008bf82334347bed491922c7262828a5d7d3d30SHA-256 of the exact file we loaded. Anyone holding the same file gets the same value.
Data load: Loaded, checked against the source’s own totals, and approved by an editor on 19 October 2026.
Terms: Municipal Money Terms of Use (municipalmoney.gov.za/terms, captured 2026-10-11 as data/raw/treasury/municipal-money/terms.html): the data may be used free of charge for commercial and non-commercial purposes with attribution to National Treasury; no warranty of accuracy; figures reproduced as published.
Attribution: Municipal finance data: National Treasury, Municipal Money (municipaldata.treasury.gov.za).

Source: National Treasury — Municipal Money: capital expenditure by capital type (original budget, adjusted budget, audited actual) (external site)National Treasury (Municipal Money)
Retrieved: 11 October 2026, 11:56 SAST
Fingerprint: fa73921f136220fe12c84848fba97a3dfb5eab7b72536e8ab394046da7f059a5SHA-256 of the exact file we loaded. Anyone holding the same file gets the same value.
Data load: Loaded, checked against the source’s own totals, and approved by an editor on 19 October 2026.
Terms: Municipal Money Terms of Use (municipalmoney.gov.za/terms, captured 2026-10-11 as data/raw/treasury/municipal-money/terms.html): the data may be used free of charge for commercial and non-commercial purposes with attribution to National Treasury; no warranty of accuracy; figures reproduced as published.
Attribution: Municipal finance data: National Treasury, Municipal Money (municipaldata.treasury.gov.za).

National Treasury, Municipal Money (municipaldata.treasury.gov.za), Terms of Use allow reuse with attribution; audit opinions are the Auditor-General's as Treasury records them.

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.