Public money · municipality
Jozini
Budgets, audited spending, grants, reported unauthorised and irregular expenditure and audit opinions, by financial year, as National Treasury publishes them for Jozini 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 340 291 706 | R 341 542 057 | — |
| Total Expenditure | R 326 146 273 | R 343 166 524 | — | |
| Surplus/(Deficit) | R 14 145 433 | −R 1 624 467 | — | |
| 2024/25 | Total Revenue (excluding capital transfers and contributions) | — | — | R 337 966 159 |
| Total Expenditure | — | — | R 360 296 975 | |
| Surplus/(Deficit) | — | — | −R 22 330 816 | |
| 2023/24 | Total Revenue (excluding capital transfers and contributions) | — | — | R 329 303 464 |
| Total Expenditure | — | — | R 393 888 130 | |
| Surplus/(Deficit) | — | — | −R 64 584 666 | |
| 2022/23 | Total Revenue (excluding capital transfers and contributions) | — | — | R 294 840 802 |
| Total Expenditure | — | — | R 415 901 438 | |
| Surplus/(Deficit) | — | — | −R 121 060 636 |
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 68 million | R 30 million | R 1,2 million |
| 2022/23 | R 94 million | R 39 million | R 273 623 |
| 2021/22 | R 521 845 | R 99 million | R 0 |
| 2020/21 | R 24 million | R 40 million | R 77 739 |
| 2019/20 | R 41 million | R 42 million | R 0 |
| 2018/19 | R 14 million | R 55 million | R 8,2 million |
| 2017/18 | R 29 million | R 62 million | R 121 732 |
| 2016/17 | R 38 million | R 19 million | R 5,1 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 | not linked |
| 2022/23 | Qualified | Audit report (external site) |
| 2021/22 | Unqualified - Emphasis of Matter items | not linked |
| 2020/21 | Unqualified - Emphasis of Matter items | Audit report (external site) |
| 2019/20 | Unqualified - Emphasis of Matter items | not linked |
| 2018/19 | Qualified | not linked |
| 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 | Qualified | Audit report (external site) |
| 2013/14 | Disclaimer of opinion | Audit report (external site) |
| 2012/13 | Unqualified - Emphasis of Matter items | Audit report (external site) |
| 2011/12 | Qualified | Audit report (external site) |
| 2010/11 | Qualified | 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 31 million | — | R 37 million |
| New | R 75 million | — | R 62 million |
| Renewal | — | — | −R 2,1 million |
| Repairs and maintenance | R 4,3 million | — | R 1,5 million |
| Upgrading | — | — | R 1,8 million |
Conditional grants
Largest grant budgets in the latest year published (Treasury publishes budgets, not audited receipts, here)
| Grant | Adjusted budget |
|---|---|
| Sport, Arts and Culture | R 4,3 million |
| Municipal Infrastructure Grant | R 37 million |
| Expanded Public Works Programme Integrated Grant (Municipality) | R 2,8 million |
| Local Government Financial Management Grant | R 2,0 million |
| Integrated National Electrification Programme (Allocation in-kind) Grant | R 163 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
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.