Public money · municipality
Mpofana
Budgets, audited spending, grants, reported unauthorised and irregular expenditure and audit opinions, by financial year, as National Treasury publishes them for Mpofana 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 192 888 454 | R 182 947 483 | — |
| Total Expenditure | R 186 369 733 | R 227 209 907 | — | |
| Surplus/(Deficit) | R 6 518 721 | −R 44 262 424 | — | |
| 2024/25 | Total Revenue (excluding capital transfers and contributions) | — | — | R 150 211 555 |
| Total Expenditure | — | — | R 270 644 815 | |
| Surplus/(Deficit) | — | — | −R 120 433 260 | |
| 2023/24 | Total Revenue (excluding capital transfers and contributions) | — | — | R 204 193 396 |
| Total Expenditure | — | — | R 301 766 323 | |
| Surplus/(Deficit) | — | — | −R 97 572 927 | |
| 2022/23 | Total Revenue (excluding capital transfers and contributions) | — | — | R 159 906 901 |
| Total Expenditure | — | — | R 279 005 371 | |
| Surplus/(Deficit) | — | — | −R 119 098 470 |
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 86 million | R 39 million | R 30 million |
| 2022/23 | R 76 million | R 33 million | R 33 million |
| 2021/22 | R 62 million | R 38 million | R 15 million |
| 2020/21 | R 52 million | R 51 million | R 635 760 |
| 2019/20 | R 34 million | R 36 million | R 19 million |
| 2018/19 | R 11 million | R 30 million | R 10 million |
| 2017/18 | R 38 million | R 16 million | R 2,1 million |
| 2016/17 | R 51 million | R 6,1 million | R 1,5 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 | Qualified | Audit report (external site) |
| 2021/22 | Qualified | Audit report (external site) |
| 2020/21 | Qualified | Audit report (external site) |
| 2019/20 | Qualified | Audit report (external site) |
| 2018/19 | Disclaimer of opinion | Audit report (external site) |
| 2017/18 | Disclaimer of opinion | Audit report (external site) |
| 2016/17 | Qualified | Audit report (external site) |
| 2015/16 | Disclaimer of opinion | Audit report (external site) |
| 2014/15 | Qualified | Audit report (external site) |
| 2013/14 | Qualified | Audit report (external site) |
| 2012/13 | Qualified | not linked |
| 2011/12 | Unqualified - Emphasis of Matter items | Audit report (external site) |
| 2010/11 | Unqualified - Emphasis of Matter items | not linked |
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 19 million | — | R 15 million |
| New | R 18 million | — | R 13 million |
| Renewal | — | — | −R 11 million |
| Repairs and maintenance | R 7,3 million | — | R 12 million |
| Upgrading | — | — | R 16 million |
Conditional grants
Largest grant budgets in the latest year published (Treasury publishes budgets, not audited receipts, here)
| Grant | Adjusted budget |
|---|---|
| Public Works, Roads and Transport | R 900 000 |
| Integrated National Electrification Programme (Municipal) Grant | R 7,0 million |
| Integrated National Electrification Programme (Allocation in-kind) Grant | R 233 000 |
| Sport, Arts and Culture | R 2,1 million |
| Local Government Financial Management Grant | R 2,0 million |
| Municipal Infrastructure Grant | R 14 million |
| Expanded Public Works Programme Integrated Grant (Municipality) | R 1,0 million |
- capital
- 2017/18 – 2025/26
- conditional grant
- 2012/13 – 2018/19
- income expenditure
- 2017/18 – 2025/26
- uifw expenditure
- 2012/13 – 2023/24
Tender notices by the municipality
Where the municipality publishes on the eTender portal under its demarcation name
MPO/08/2026 and Appointment of a panel of Healthcare Practitioners for 36 months.
MPO/07/2026 and Appointment of a panel of car hire services for 36 months.
MPO/06/2026 /Appointment of a service provider for the provision of vending management.
MPO/05/2026 AND Supply and Delivery of Uniform for Traffic Officers.
MPO/01/2026 / Supply and delivery of Municipal Staff Uniform.
MPO/03/2026 And Appointment of a service provider for the provision of vending management system for a period of 36 months.
VEH001 / HIRE OF 05 VEHICLES INCLUDING INSURANCE FOR A PERIOD OF 3 MONTHS
MPO/04/2026 / SUPPLY ,DELIVERY AND INSTALLATION OF UNIFIED COMMUNICATION SYSTEM AND HOSTED PABS VOIP SOLUTION (Cloud/Hosted pabx)Telephony and Associated Services for a period of 36 months
MPO/02/2026 / Provision of security services to Mpofana Municipality for a period of 36 months.
MPO/28/2025 and Provision of Security Services to Mpofana Municipality for a period of 36 months.
MPO/11/2025 and Supply and Delivery of Municipal Staff Uniform.
MPO/02/2025 / General Valuation and prepration of a valuation Roll for Implementing 01 July 2026 to 30 june 2031
Provision of cash Management services for a period of 36months.
MPO/05/2025 and Appointment of a panel of civil contractors for the provision of infrastructure services for a period of 3 years.
MPO/04/2025 Appointment of a panel of civil consultants & Project Management for the infrastructure services for a period of 3 years.
MPO/04/2025 Appointment of a panel of civil consultants & Project Management for the infrastructure services for a period of 3 years.
Provision of Debt Collection for a period of 36 months.
MPO/06/2024 / Appointment of a Qualified Panel of Professional services Mpofana Local Municipality (Turnkey) Electrification Projects for a period of 36 months.
MPO/06/2024 / Appointment of a Qualified Panel of Professional services Mpofana Local Municipality (Turnkey) Electrification Projects for a period of 36 months.
MPO/06/2024 / Appointment of a Qualified Panel of Professional services Mpofana Local Municipality (Turnkey) Electrification Projects for a period of 36 months.
MPO/05/2024 / The Provision of External Load -Assets Financing (Fleet) of Mpofana Municipality
Service Provider to Supply and Delivery Municipal Protective Clothing for Municipal Employees and Law Enforcement Employees.
Mqula Culvert Bridge Improvement in ward 04
MPO/03/2024 Marikana Access Road Contruction in Ward 04.
MPO/02/2024 Invitation for service providers to provide short-term insurance cover to mpofana municipality for a period of 36 months.
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.