Public money · municipality
uMshwathi
Budgets, audited spending, grants, reported unauthorised and irregular expenditure and audit opinions, by financial year, as National Treasury publishes them for uMshwathi 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 258 867 055 | R 252 101 174 | — |
| Total Expenditure | R 279 291 536 | R 293 478 898 | — | |
| Surplus/(Deficit) | −R 20 424 481 | −R 41 377 724 | — | |
| 2024/25 | Total Revenue (excluding capital transfers and contributions) | — | — | R 233 244 757 |
| Total Expenditure | — | — | R 250 970 485 | |
| Surplus/(Deficit) | — | — | −R 17 725 728 | |
| 2023/24 | Total Revenue (excluding capital transfers and contributions) | — | — | R 227 264 005 |
| Total Expenditure | — | — | R 230 208 157 | |
| Surplus/(Deficit) | — | — | −R 2 944 152 | |
| 2022/23 | Total Revenue (excluding capital transfers and contributions) | — | — | R 211 623 353 |
| Total Expenditure | — | — | R 254 458 531 | |
| Surplus/(Deficit) | — | — | −R 42 835 178 |
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 2,5 million | R 0 |
| 2022/23 | R 0 | R 0 | R 0 |
| 2021/22 | R 9,2 million | R 0 | R 0 |
| 2020/21 | R 77 million | R 124 900 | R 0 |
| 2019/20 | R 0 | R 1,3 million | R 0 |
| 2018/19 | R 1,8 million | R 14 million | R 24 431 |
| 2017/18 | R 292 585 | R 23 million | R 0 |
| 2015/16 | — | R 1,1 million | — |
Audit opinions
The Auditor-General's opinion on the annual financial statements, per year
| Year | Opinion | Report |
|---|---|---|
| 2023/24 | Unqualified - No findings | 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 | Unqualified - Emphasis of Matter items | Audit report (external site) |
| 2018/19 | Qualified | 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 | 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 18 million | — | R 19 million |
| New | R 42 million | — | R 34 million |
| Renewal | R 2,2 million | — | R 2,2 million |
| Repairs and maintenance | R 29 million | — | R 22 million |
| Upgrading | R 5,0 million | — | R 1,5 million |
Conditional grants
Largest grant budgets in the latest year published (Treasury publishes budgets, not audited receipts, here)
| Grant | Adjusted budget |
|---|---|
| Sport, Arts and Culture | R 2,7 million |
| Municipal Infrastructure Grant | R 27 million |
| Public Works, Roads and Transport | R 21 million |
| Local Government Financial Management Grant | R 2,0 million |
| Expanded Public Works Programme Integrated Grant (Municipality) | R 1,5 million |
| Integrated National Electrification Programme (Allocation in-kind) Grant | R 1,4 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
Supply and Deliver of PPE for period of Three (03) Years
Cool Air Electrification Phase 5
Refurbishment and Upgrade of Protea Drive Bridge in Cool Air – Ward 7
The Supply, Installation, Commissioning and Maintaining of Human Resources and Payroll System, Time and Attendance Control System and Employee Self-Service Solution for the municipality for a period of 36 months.
Refurbishment and Upgrade of Protea Drive Bridge in Cool Air Ward 7
Debt Collection and Recovery System
REFURBISHMENT AND UPGRADE OF ALBERT FALLS PICNIC PARK IN WARD 1
Provision of Installation and Set-Up of Telephone Trunk Service New Hanover Office for a Period of 3 Years
Leasing and Maintenance of Photocopy Machine for a Period of 24 Months
Expansion of Panel of of Service Providers to Provide ICT Goods and Services
Provision of Public Wifi Installation in 14 Wards for a Period of 2 Years
The Provision of the Hygiene Management Services for a Period of Three (3) Years
Construction of Edamini Pedestrian Concrete Culvert in Ward 14
Construction of Ngoje Pedestrian Concrete Culvert in Ward 13
THE UPGRADING OF OKHASINI GRAVEL ROAD TO BLACKTOP IN WARD 11 – PHASE 2
THE UPGRADING OF THOKOZANI INTERNAL ACCESS ROADS TO BLACK TOP – PHASE 1 IN WARD 1
GENERAL VALUATION AND PREPARATION OF A VALUATION ROLL FOR IMPLEMENTATION 1 JULY 2027 AND PREPARATION AND UPDATING OF THE VALUATION ROLL FOR THE PERIOD 1 JULY 2027 TO JUNE 2032
Panel of Security Services for a Period of 36 Months
- Upgrading of Makeni Sportsfield in Ward 03 Phase 2 (T2023/24/19) - The Upgrade of Nazo Road to Blacktop in Ward 8 Phase 2 (T2024/25/18) - The Upgrade of Mpolweni Sportsfield in Ward 10 (T2024/25/20)
Upgrading of Intinda Sportfield Ward 13
Revenue Enhancement and Data Cleansing for a Period of Thirty Six (36) Months
Umshwathi Ridge Housing Electrification Phase 2
Cool Air Housing Electrification Phase 3
Upgrade of Mpolweni Sport Field (Ward 10)
UPGRADE OF MATHULINI COMMUNITY HALL IN WARD 5
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.