Public money · municipality
Big Five Hlabisa
Budgets, audited spending, grants, reported unauthorised and irregular expenditure and audit opinions, by financial year, as National Treasury publishes them for Big Five Hlabisa 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 220 356 700 | R 222 658 051 | — |
| Total Expenditure | R 231 434 488 | R 239 552 276 | — | |
| Surplus/(Deficit) | −R 11 077 788 | −R 16 894 225 | — | |
| 2024/25 | Total Revenue (excluding capital transfers and contributions) | — | — | R 216 659 411 |
| Total Expenditure | — | — | R 221 834 530 | |
| Surplus/(Deficit) | — | — | −R 5 175 119 | |
| 2023/24 | Total Revenue (excluding capital transfers and contributions) | — | — | R 201 390 317 |
| Total Expenditure | — | — | R 206 205 395 | |
| Surplus/(Deficit) | — | — | −R 4 815 078 | |
| 2022/23 | Total Revenue (excluding capital transfers and contributions) | — | — | R 188 744 111 |
| Total Expenditure | — | — | R 187 987 972 | |
| Surplus/(Deficit) | — | — | R 756 139 |
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 2,6 million | R 1,0 million | R 1 296 |
| 2022/23 | R 1,2 million | R 7,0 million | R 449 |
| 2021/22 | R 5,1 million | R 7,3 million | R 338 078 |
| 2020/21 | R 45 million | R 8,8 million | R 318 024 |
| 2019/20 | R 39 million | R 16 million | R 16 862 |
| 2018/19 | R 52 million | R 13 million | R 383 510 |
| 2017/18 | R 9,7 million | R 13 million | R 796 506 |
| 2016/17 | R 11 million | R 70 million | R 356 990 |
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 | Qualified | Audit report (external site) |
| 2018/19 | Qualified | Audit report (external site) |
| 2017/18 | Qualified | not linked |
| 2016/17 | 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 22 million | — | R 15 million |
| New | R 21 million | — | R 194 million |
| Renewal | R 8,6 million | — | R 291 million |
| Repairs and maintenance | R 13 million | — | R 15 million |
Conditional grants
Largest grant budgets in the latest year published (Treasury publishes budgets, not audited receipts, here)
| Grant | Adjusted budget |
|---|---|
| Public Works, Roads and Transport | R 6,3 million |
| Local Government Financial Management Grant | R 3,9 million |
| Sport, Arts and Culture | R 2,6 million |
| Municipal Infrastructure Grant | R 21 million |
| Expanded Public Works Programme Integrated Grant (Municipality) | R 1,8 million |
| Integrated National Electrification Programme (Allocation in-kind) Grant | R 15 million |
- capital
- 2017/18 – 2025/26
- conditional grant
- 2016/17 – 2018/19
- income expenditure
- 2017/18 – 2025/26
- uifw expenditure
- 2014/15 – 2023/24
Tender notices by the municipality
Where the municipality publishes on the eTender portal under its demarcation name
CONSTRUCTION OF KHONTO CAUSEWAY IN WARD 14
CONSTRUCTION OF GWEGWEDE GRAVEL ROAD IN WARD 14
CONSTRUCTION OF NOMPONDO COMMUNITY HALL IN WARD 8
CONSTRUCTION OF KHOBE TO ECEKENI GRAVEL ROAD IN WARD 14
CONSTRUCTION OF MAYISA ACCESS ROAD IN WARD 12
CONSTRUCTION OF NGENWAYINI GRAVEL ROAD IN WARD 13
CONSTRUCTION OF HLUHLUWE ROAD TRAFFIC LICENCING TESTING STATION PHASE 2
PROVISION OF ADVERTISING AGENCY
PROVISION OF TRAVELLING AGENCY SERVICES FOR 36 MONTHS
UPGRADE OF HLUHLUWE SPORTSFIELD PHASE 1
Supply and Delivery of Executive Vehicles
ELECTRIFICATION OF NIBELA (105 CONNECTIONS)
MATHUNZI TO NGOQONGO GRAVEL ROAD (CAUSEWAY) PHASE 2
PROVISION OF PLANT HIRE
PROVISION OF THE INTERNAL AUDIT SERVICES
PANEL OF FINANCIAL CONSULTANTS FOR THE PREPARATION OF AFS, REVIEW OF GENERAL LEDGER, UPDATEING GRAP COMPLIENCE FAR AND PROVISION OF OTHER FINANCIAL SUPPORT
CONSTRUCTION OF HLABISA TAXI RANK PHASE 3 - STORM WATER AND DRAINAGE SYSTEM
CONSTRUCTION OF MPEMBENI/MNYAMUBAMBILE ELECTRIFICATION (WARD 11)
UPGRADE OF HLABISA TAXI RANK PHASE 2
ELECTRIFICATION PROJECTS
CAPITAL PROJECTS-CONSTRUCTION AND CIVIL
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.