Public money · municipality
Umhlabuyalingana
Budgets, audited spending, grants, reported unauthorised and irregular expenditure and audit opinions, by financial year, as National Treasury publishes them for Umhlabuyalingana 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 308 504 577 | R 312 772 910 | — |
| Total Expenditure | R 304 384 965 | R 312 756 321 | — | |
| Surplus/(Deficit) | R 4 119 612 | R 16 589 | — | |
| 2024/25 | Total Revenue (excluding capital transfers and contributions) | — | — | R 307 937 763 |
| Total Expenditure | — | — | R 318 328 068 | |
| Surplus/(Deficit) | — | — | −R 10 390 305 | |
| 2023/24 | Total Revenue (excluding capital transfers and contributions) | — | — | R 279 352 556 |
| Total Expenditure | — | — | R 348 885 362 | |
| Surplus/(Deficit) | — | — | −R 69 532 806 | |
| 2022/23 | Total Revenue (excluding capital transfers and contributions) | — | — | R 257 069 801 |
| Total Expenditure | — | — | R 271 820 017 | |
| Surplus/(Deficit) | — | — | −R 14 750 216 |
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 47 million | R 73 046 |
| 2022/23 | R 0 | R 24 million | R 344 481 |
| 2021/22 | R 0 | R 17 million | R 13 million |
| 2020/21 | R 0 | R 25 million | R 979 402 |
| 2019/20 | R 0 | R 32 million | R 338 170 |
| 2018/19 | R 0 | R 1,8 million | R 3 384 |
| 2017/18 | R 0 | R 4,9 million | R 8 270 |
| 2016/17 | R 1,5 million | R 1,2 million | R 5 464 |
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 | Unqualified - No findings | Audit report (external site) |
| 2015/16 | Unqualified - No findings | 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 | Unqualified - Emphasis of Matter items | 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 38 million | — | R 31 million |
| New | R 41 million | — | R 38 million |
| Renewal | — | — | R 1,2 million |
| Repairs and maintenance | R 17 million | — | R 27 million |
| Upgrading | R 260 870 | — | — |
Conditional grants
Largest grant budgets in the latest year published (Treasury publishes budgets, not audited receipts, here)
| Grant | Adjusted budget |
|---|---|
| Integrated National Electrification Programme (Allocation in-kind) Grant | R 55 million |
| Municipal Infrastructure Grant | R 34 million |
| Expanded Public Works Programme Integrated Grant (Municipality) | R 3,0 million |
| Integrated National Electrification Programme (Municipal) Grant | R 22 million |
| Local Government Financial Management Grant | R 1,9 million |
| Sport, Arts and Culture | R 1,9 million |
| Public Works, Roads and Transport | R 12 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
Consultant for skhemelele sport field
Consultant for Simanjemanje Access Road
Consultant for Esicabazini Community Hall
Consultant for connection of Manguzi internal road phase 1 & Manguzi Internal road phase 2
Connection of library- post office & Manguzi internal road phase 2
CASCADING OF PERFOMANCE MANAGEMANT SYSTEM (PMS) TO STAFF BELOW SECTION 54/56 FOR 2026/27 FINANCIAL YEAR
SUPPLY, DELIVERY AND INSTALLATION OF FURNITURE FOR MUNICIPAL COUNCIL CHAMBER
MATHE ACCESS ROAD IN WARD 9
MBAZWANA EDUCATIONAL CENTRE TAR ROAD IN WARD 3
MBAZWANA DLTC TAR TESTING ROUTE REHABILITATION IN WARD 3
RENEWAL OF MBAZWANA AND SKHEMELELE LANDFIL SITE WASTE MANAGEMENT LICENCES
PROCUREMENT AND RENEWAL OF MICROSOFT 365 BUSINESS STARDAND LICENCE FOR 160 USERS
Provision of general security services for Mbazwana & Mseleni areas
PROVISION OF INTERNAL AUDIT SERVICES FOR A PERIOD OF 36 MONTHS
Redevelopment, Hosting, Maintenance & Digital Marketing of the Umhlabuyalingana Municipal Website (36 Months)
Provision of VIP security services
Provision of general security services for Manguzi & Skhemelele areas
MBAZWANA DLTC TAR TESTING ROUTE REHABILITATION CONSULTANT
PROCUREMENT AND RENEWAL OF MICROSOFT 365 BUSINESS STARDAND LICENCE FOR 160 USERS
RESURFACING OF MANGUZI HOSPITAL ROAD
MAINTENANCE OF ELETRICITY IN NAIN BUILDING
PROVISION OF INTERNAL AUDIT SERVICES FOR A PERIOD OF 36 MONTHS
INSTALLATION OF SOLAR STREETLIGHTS
PROVISION OF ANNUAL FOOD VOUCHER CARDS FOR A PERIOD OF 36 MONTHS (3 YEARS) FROM REPUTABLE GROCERY STORES
APPOINTMENT OF A SERVICE PROVIDER FOR CONDITIONAL ASSESSMENT AND UNBUNDLING OF INFRASTRUSTURE ASSETS FOR A PERIOD OF 12 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.