Public money · municipality
Emadlangeni
Budgets, audited spending, grants, reported unauthorised and irregular expenditure and audit opinions, by financial year, as National Treasury publishes them for Emadlangeni 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 137 903 200 | R 133 609 249 | — |
| Total Expenditure | R 136 172 348 | R 133 302 789 | — | |
| Surplus/(Deficit) | R 1 730 852 | R 306 460 | — | |
| 2024/25 | Total Revenue (excluding capital transfers and contributions) | — | — | R 136 007 002 |
| Total Expenditure | — | — | R 172 048 023 | |
| Surplus/(Deficit) | — | — | −R 36 041 021 | |
| 2023/24 | Total Revenue (excluding capital transfers and contributions) | — | — | R 113 246 879 |
| Total Expenditure | — | — | R 167 948 705 | |
| Surplus/(Deficit) | — | — | −R 54 701 826 | |
| 2022/23 | Total Revenue (excluding capital transfers and contributions) | — | — | R 93 091 081 |
| Total Expenditure | — | — | R 141 455 211 | |
| Surplus/(Deficit) | — | — | −R 48 364 130 |
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 16 million | R 47 million | R 181 749 |
| 2022/23 | R 29 million | R 45 million | R 368 826 |
| 2021/22 | R 13 million | R 14 million | R 950 102 |
| 2020/21 | R 11 million | R 30 million | R 116 167 |
| 2019/20 | R 14 million | R 8,5 million | R 48 184 |
| 2018/19 | R 8,1 million | R 1,7 million | R 2 163 |
| 2017/18 | R 22 million | R 7,8 million | R 23 337 |
| 2016/17 | R 3,7 million | R 46 million | R 89 670 |
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 | Unqualified - Emphasis of Matter items | 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 | 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 | Unqualified - Emphasis of Matter items | Audit report (external site) |
| 2010/11 | Unqualified - No findings | 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 9,3 million | — | R 8,8 million |
| New | R 28 million | — | R 41 million |
| Renewal | R 928 029 | — | — |
| Repairs and maintenance | R 1,7 million | — | R 584 622 |
| Upgrading | R 39 899 | — | R 13 399 |
Conditional grants
Largest grant budgets in the latest year published (Treasury publishes budgets, not audited receipts, here)
| Grant | Adjusted budget |
|---|---|
| Municipal Infrastructure Grant | R 9,2 million |
| Public Works, Roads and Transport | R 9,0 million |
| Integrated National Electrification Programme (Municipal) Grant | R 6,0 million |
| Integrated National Electrification Programme (Allocation in-kind) Grant | R 2,6 million |
| Local Government Financial Management Grant | R 2,0 million |
| Sport, Arts and Culture | R 1,0 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
- 2011/12 – 2023/24
Tender notices by the municipality
Where the municipality publishes on the eTender portal under its demarcation name
MN11/2026-27: GENERAL VALUATION AND PREPARATION OF A VALUATION ROLL FOR IMPLEMENTATION 1 JULY 2028 AND PREPARATION AND UPDATING OF THE VALUATION ROLL FOR THE PERIOD 1 JULY 2028 TO 30 JUNE 2033.
MN10/2026-27: PANEL FOR THE PROVISION OF SECURITY SERVICES AS WELL AS TRANSIT VIP PROTECTORS FOR A PERIOD OF 36 MONTHS
MN09/2026-27: ELECTRIFICATION OF 30 HOUSEHOLDS IN CHANCENI PHASE 3 IN WARD 5
MN06/2026-27: PROVISION OF 150 MBPS MICROWAVE BUSINESS INTERNET & BACKUP SOLUTION FOR A PERIOD OF 24 MONTHS
MN07/2026-27: PROVISION OF MICROSOFT 365 BUSINESS PREMIUM LICENSES, MICROSOFT TEAMS PHONE INTEGRATION, ENDPOINT & EMAIL SECURITY CONFIGURATION, AND SUPPORT SERVICES FOR A PERIOD OF 12 MONTHS
MN08/2026-27: APPOINTMENT OF A SERVICE PROVIDER TO PROVIDE POUND-KEEPER SERVICES FOR A PERIOD OF 36 MONTHS
APPOINTMENT OF PANEL OF LEGAL PRACTITIONERS FOR EMADLANGENI LOCAL MUNICIPALITY FOR A PERIOD OF 36 MONTHS.
APPOINTMENT OF PANEL OF ELECTRICAL CONSUMABLES FOR A PERIOD OF 36 MONTHS AS-AND-WHEN-REQUIRED BASIS
MN03/2026-27: APPOINTMENT OF A PANEL OF SERVICE PROVIDERS FOR SOURCING OF FUNDS AND IMPLEMENTATION OF A TURN-KEY PROJECTS FOR A PERIOD OF 36 MONTHS
MN02/2026-27: APPOINTMENT OF A PANEL OF DEBT COLLECTORS FOR THE COLLECTION OF ARREARS AMOUNTS DUE TO COUNCIL FOR A PERIOD OF 36 MONTHS
READVERTISEMENT: MN14/2025-26: REHABILITATION OF INKOSI KHUMALO MODULAR LIBRARY (FLOOR & FOUNDATION)
MN14/2025-26: REHABILITATION OF INKOSI KHUMALO MODULAR LIBRARY (FLOOR & FOUNDATION)
MN12/2025-26: APPOINTMENT OF SERVICE PROVIDER FOR VERIFICATION OF IMMOVABLE & BIOLOGICAL ASSETS AND UPDATING OF FIXED ASSETS REGISTER [FAR] FOR A PERIOD OF 3 YEARS (SERVICE PROVIDER TO PROVIDE FAR’S FOR 3 YEARS - 2026 – 2028 FY)
MN13/2025-26: PROVISION FOR LICENSING, SUPPORT AND MAINTENANCE SERVICES TO THE PAYROLL & HR SYSTEMS FOR A PERIOD OF 12 MONTHS
MN11/2025-26: REHABILITATION OF INKOSI KHUMALO MODULAR LIBRARY (FLOOR & FOUNDATION)
MN01/2026-27: CONSTRUCTION OF MPONGOZA PEDESTRIAN BRIDGE IN WARD 2
MN10/2025-26:RENOVATIONS & DIVERSIFICATION OF BALELE GAME ABATTOIR IN UTRECHT
RENOVATION AND DIVERSIFICATION OF THE BALELE GAME ABATTOIR IN UTRECHT
MN08/2025-26: Appointment of Service Provider for Verification of Immovable & Biological Assets and Updating of Fixed Assets Register [Far] for a Period of 3 years (service provider to provide FAR’s for 3 years - 2026 – 2028 FY)
Microsoft azure managed service provider to manage, standardize and optimise existing azure services for the Emadlangeni Local Municipality for a period of thirty-six (36) months.
PROVISION FOR LICENSING, SUPPORT AND MAINTENANCE SERVICES TO THE PAYROLL & HR SYSTEMS FOR A PERIOD OF 36 MONTHS
ELECTRIFICATION OF 25 HOUSEHOLDS FOR CHANCENI PHASE 2 IN WARD 5
MN03/2025-26: REHABILITATION OF HUGO STREET IN WARD 02
MN02/2025-26: MICROSOFT AZURE SERVICE PROVIDER TO MANAGE, STANDARDIZE AND OPTIMISE EXISTING AZURE SERVICES FOR THE EMADLANGENI LOCAL MUNICIPALITY FOR A PERIOD OF TWENTY-FOUR (24) MONTHS
MN04/2025-26: CONSTRUCTION OF KWAMGADLELA ACCESS ROAD IN WARD 4
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.