Public money · municipality
Umzumbe
Budgets, audited spending, grants, reported unauthorised and irregular expenditure and audit opinions, by financial year, as National Treasury publishes them for Umzumbe 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 211 101 734 | R 215 540 974 | — |
| Total Expenditure | R 220 252 780 | R 207 160 956 | — | |
| Surplus/(Deficit) | −R 9 151 046 | R 8 380 018 | — | |
| 2024/25 | Total Revenue (excluding capital transfers and contributions) | — | — | R 200 443 735 |
| Total Expenditure | — | — | R 257 380 207 | |
| Surplus/(Deficit) | — | — | −R 56 936 472 | |
| 2023/24 | Total Revenue (excluding capital transfers and contributions) | — | — | R 189 500 694 |
| Total Expenditure | — | — | R 247 251 426 | |
| Surplus/(Deficit) | — | — | −R 57 750 732 | |
| 2022/23 | Total Revenue (excluding capital transfers and contributions) | — | — | R 177 965 666 |
| Total Expenditure | — | — | R 253 218 944 | |
| Surplus/(Deficit) | — | — | −R 75 253 278 |
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 0 | R 603 249 | R 19 260 |
| 2022/23 | R 2,4 million | R 16 million | R 16 070 |
| 2021/22 | R 0 | R 42 million | R 758 |
| 2020/21 | R 0 | R 61 million | R 11 729 |
| 2019/20 | R 0 | R 72 million | R 103 028 |
| 2018/19 | R 0 | R 53 million | R 0 |
| 2017/18 | R 1,9 million | R 0 | R 16 942 |
| 2016/17 | — | — | R 58 570 |
Audit opinions
The Auditor-General's opinion on the annual financial statements, per year
| Year | Opinion | Report |
|---|---|---|
| 2023/24 | Adverse opinion | Audit report (external site) |
| 2022/23 | Qualified | not linked |
| 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 - No findings | Audit report (external site) |
| 2015/16 | Unqualified - No findings | Audit report (external site) |
| 2014/15 | Unqualified - No findings | Audit report (external site) |
| 2013/14 | Unqualified - No findings | Audit report (external site) |
| 2012/13 | Unqualified - Emphasis of Matter items | Audit report (external site) |
| 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 31 million | — | R 41 million |
| New | R 43 million | — | R 573 million |
| Renewal | R 9,6 million | — | R 6,6 million |
| Repairs and maintenance | R 6,0 million | — | R 9,3 million |
| Upgrading | R 11 million | — | R 46 million |
Conditional grants
Largest grant budgets in the latest year published (Treasury publishes budgets, not audited receipts, here)
| Grant | Adjusted budget |
|---|---|
| Integrated National Electrification Programme (Allocation in-kind) Grant | R 51 million |
| Public Works, Roads and Transport | R 4,7 million |
| Municipal Infrastructure Grant | R 37 million |
| Local Government Financial Management Grant | R 1,9 million |
| Expanded Public Works Programme Integrated Grant (Municipality) | R 1,5 million |
| Integrated National Electrification Programme (Municipal) Grant | 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.