Public money · municipality
The Msunduzi
Budgets, audited spending, grants, reported unauthorised and irregular expenditure and audit opinions, by financial year, as National Treasury publishes them for The Msunduzi 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 9 535 505 096 | R 9 752 793 805 | — |
| Total Expenditure | R 8 463 201 934 | R 8 378 686 138 | — | |
| Surplus/(Deficit) | R 1 072 303 162 | R 1 374 107 667 | — | |
| 2024/25 | Total Revenue (excluding capital transfers and contributions) | — | — | R 8 388 152 949 |
| Total Expenditure | — | — | R 8 898 835 361 | |
| Surplus/(Deficit) | — | — | −R 510 682 412 | |
| 2023/24 | Total Revenue (excluding capital transfers and contributions) | — | — | R 6 927 536 750 |
| Total Expenditure | — | — | R 8 034 115 714 | |
| Surplus/(Deficit) | — | — | −R 1 106 578 964 | |
| 2022/23 | Total Revenue (excluding capital transfers and contributions) | — | — | R 6 427 061 377 |
| Total Expenditure | — | — | R 6 225 701 940 | |
| Surplus/(Deficit) | — | — | R 201 359 437 |
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 14 million | R 45 million |
| 2022/23 | R 0 | R 60 million | R 153 million |
| 2021/22 | R 510 million | R 180 million | R 681 580 |
| 2020/21 | R 921 million | R 50 million | R 9,2 million |
| 2019/20 | R 565 million | R 52 million | R 5,4 million |
| 2018/19 | R 170 million | R 215 million | R 4,5 million |
| 2017/18 | R 0 | R 133 million | R 11 million |
| 2016/17 | R 400 million | R 150 million | R 11 million |
Audit opinions
The Auditor-General's opinion on the annual financial statements, per year
| Year | Opinion | Report |
|---|---|---|
| 2023/24 | Outstanding | Audit report (external site) |
| 2022/23 | Qualified | Audit report (external site) |
| 2021/22 | Qualified | Audit report (external site) |
| 2020/21 | Unqualified - Emphasis of Matter items | not linked |
| 2019/20 | Qualified | Audit report (external site) |
| 2018/19 | Qualified | Audit report (external site) |
| 2017/18 | Adverse opinion | Audit report (external site) |
| 2016/17 | Disclaimer of opinion | Audit report (external site) |
| 2015/16 | Qualified | Audit report (external site) |
| 2014/15 | Unqualified - No findings | Audit report (external site) |
| 2013/14 | Unqualified - Emphasis of Matter items | Audit report (external site) |
| 2012/13 | Qualified | 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 362 million | — | R 324 million |
| New | R 716 million | — | — |
| Renewal | R 35 million | — | R 1,0 billion |
| Repairs and maintenance | R 624 million | — | — |
| Upgrading | R 73 million | — | — |
Conditional grants
Largest grant budgets in the latest year published (Treasury publishes budgets, not audited receipts, here)
| Grant | Adjusted budget |
|---|---|
| Housing and Local Government | R 8,3 million |
| Public Works, Roads and Transport | R 72 million |
| Integrated National Electrification Programme (Allocation in-kind) Grant | R 466 000 |
| Expanded Public Works Programme Integrated Grant (Municipality) | R 2,9 million |
| Sport, Arts and Culture | R 20 million |
| Public Transport Network Grant | R 199 million |
| Municipal Infrastructure Grant | R 193 million |
| Local Government Financial Management Grant | R 1,7 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.