Public money · municipality
uPhongolo
Budgets, audited spending, grants, reported unauthorised and irregular expenditure and audit opinions, by financial year, as National Treasury publishes them for uPhongolo 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 384 651 962 | R 442 798 404 | — |
| Total Expenditure | R 380 390 264 | R 435 704 054 | — | |
| Surplus/(Deficit) | R 4 261 698 | R 7 094 350 | — | |
| 2024/25 | Total Revenue (excluding capital transfers and contributions) | — | — | R 357 161 428 |
| Total Expenditure | — | — | R 428 201 112 | |
| Surplus/(Deficit) | — | — | −R 71 039 684 | |
| 2023/24 | Total Revenue (excluding capital transfers and contributions) | — | — | R 322 069 925 |
| Total Expenditure | — | — | R 403 441 968 | |
| Surplus/(Deficit) | — | — | −R 81 372 043 | |
| 2022/23 | Total Revenue (excluding capital transfers and contributions) | — | — | R 311 470 171 |
| Total Expenditure | — | — | R 326 843 940 | |
| Surplus/(Deficit) | — | — | −R 15 373 769 |
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 138 million | R 220 545 | R 13 382 |
| 2022/23 | R 32 million | R 732 248 | R 7,9 million |
| 2021/22 | R 49 million | R 25 million | R 33 092 |
| 2020/21 | R 21 million | R 404 337 | R 2 529 |
| 2019/20 | R 13 million | R 627 478 | R 12 337 |
| 2018/19 | R 0 | R 3,8 million | R 183 342 |
| 2017/18 | R 0 | R 38 million | R 423 442 |
| 2016/17 | R 2,2 million | R 58 million | R 781 075 |
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 | 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 | Qualified | Audit report (external site) |
| 2015/16 | Qualified | 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 | Qualified | Audit report (external site) |
| 2011/12 | Disclaimer of opinion | 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 26 million | — | R 35 million |
| New | R 45 million | — | R 75 million |
| Renewal | — | — | R 8,1 million |
| Repairs and maintenance | R 2,5 million | — | R 3,2 million |
| Upgrading | R 11 million | — | R 24 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 (Municipal) Grant | R 8,5 million |
| Public Works, Roads and Transport | R 5,2 million |
| Municipal Infrastructure Grant | R 28 million |
| Expanded Public Works Programme Integrated Grant (Municipality) | R 2,5 million |
| Sport, Arts and Culture | R 2,1 million |
| Local Government Financial Management Grant | R 2,0 million |
- capital
- 2019/20 – 2025/26
- conditional grant
- 2012/13 – 2018/19
- income expenditure
- 2019/20 – 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
EVENT ORGANIZER FOR WOMAN'S DAY CELEBRATION
PANEL OF SERVICE PROVIDERS FOR THE PROVISION OF YELLOW PLANT HIRE SERVICE AS AND WHEN REQUIRED, AT UPHONGOLO LOCAL MUNICIPALITY FOR THE PERIOD OF 36 MONTHS
PANEL OF GRASS CUTTERS FOR UPHONGOLO LOCAL MUNICIPALITY FOR A PERIOD OF 36 MONTHS
PANEL OF FINANCIAL CONSULTANTS FOR A PERIOD OF 36 MONTHS
REPUTABLE SERVICE PROVIDER TO CONDUCT EXTERNAL INDEPENDENT ANNUAL AUDIT FOR UPHONGOLO LANDFILL SITE
SUPPLY, DELIVERY, OFF-LOADING AND ASSEMBLING OF OFFICE FURNITURE FOR MUNICIPAL COUNCIL CHAMBER
SUPPLY, DELIVERY, AND ERECTION OF MUNICIPAL GRAVEYARD FENCING
SERVICE PROVIDERS FOR ARMED VIP GUARDS AND VEHICLE HIRE FOR A PERIOD OF 36 MONTHS
SUPPLY AND DELIVERY OF TRACKSUITS, T-SHIRTS AND BUCKET HATS FOR MAYORAL CUP
SUPPLY AND DELIVERY OF DISASTER UNIFORM FOR UPHONGOLO LOCAL MUNICIPALITY
SUPPLY, INSTALATION, SUPPORT AND MAINTAIN A TRAFFIC CONTRAVENTION SYSTEM
SUPPLY AND DELIVERY OF T-SHIRTS AND CAPS FOR MAIDENS ATTENDING REED DANCE
PANEL OF SERVICE PROVIDERS FOR THE PROVISION OF LEGAL SERVICES TO UPHONGOLO LOCAL MUNICIPALITY FOR THE PERIOD OF 36 MONTHS
PROVISION OF GUARDING AND SECURITY SERVICES AT PONGOLA, NCOTSHANE, MAGUDU AND BELGRADE FOR 36 MONTHS
SUPPLY AND INSTALLATION OF ICT NETWORK INFRASTRUCTURE AND PROVISION OF INTERNET SERVICE FOR THE PERIOD OF 36 MONTHS
CALL FOR PROPOSAL FROM PROSPECTIVE SERVICE PROVIDER FOR THE PROVISION OF SHORT TERM INSURANCE FOR THE PERIOD OF 36 MONTHS
PANEL FOR A MAXIMUM OF 5 SUITABLY QUALIFIED SERVICE PROVIDERS TO ASSIST THE MUNICIPALITY IN SOURCING FUNDS FOR UNFUNDED CAPITAL PROJECTS IN THE IDP
PANEL FOR MAXIMUM OF 5 SERVICE PROVIDERS FOR REPAIRS AND MAINTENANCE OF FLEET FOR THE PERIOD OF 36 MONTHS
UPDATE OF THE PANEL OF SERVICES PROVIDERS FOR THE PROVISION YELLOW PLANT HIRE SERVICES AS AND WHEN REQUIRED, AT UPHONGOLO LOCAL MUNICIPALITY FOR REMAINING 17 MONTHS OF THE EXISTING PANEL.
UPDATE FOR PANEL OF CONTRACTORS FOR CIVIL ENGINEERING PROJECTS AT UPHONGOLO LOCAL MUNICIPALITY FOR THE REMAINING PERIOD OF AN EXISTING PANEL GRADING 4-9 CEGB OR HIGHER FOR REMAINING MONTHS CIDB GRADING 4 CE, GB OR HIGHER
UPDATE FOR PANEL OF CONTRACTORS FOR CIVIL ENGINEERING PROJECTS AT UPHONGOLO MUNICIPALITY FOR THE REMAINING PERIOD OF AN EXISTING PANEL (20 MONTHS) - CIDB GRADING 1-3 and 4-9 CE OR GB
PROPOSAL OF PROVISION OF GUARDING AND SECURITY SERVICES AT PONGOLA, NCOTSHANE, MAGUDU AND BELGRADE FOR 03 MONTHS WITH AN OPTION MONTH TO MONTH
SUPPLY, INSTALATION, SUPPORT AND MAINTAIN A TRAFFIC CONTRAVENTION SYSTEM
PROVISION OF HYGIENE SERVICES AND EQUIPMENT FOR THE PERIOD OF 36 MONTHS
SUPPLY AND DELIVERY OF STAFF UNIFORM FOR THE 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.