Public money · municipality
Nkandla
Budgets, audited spending, grants, reported unauthorised and irregular expenditure and audit opinions, by financial year, as National Treasury publishes them for Nkandla 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 252 827 577 | R 254 460 010 | — |
| Total Expenditure | R 249 076 606 | R 250 811 288 | — | |
| Surplus/(Deficit) | R 3 750 971 | R 3 648 722 | — | |
| 2024/25 | Total Revenue (excluding capital transfers and contributions) | — | — | R 225 333 291 |
| Total Expenditure | — | — | R 209 322 910 | |
| Surplus/(Deficit) | — | — | R 16 010 381 | |
| 2023/24 | Total Revenue (excluding capital transfers and contributions) | — | — | R 219 181 764 |
| Total Expenditure | — | — | R 218 980 092 | |
| Surplus/(Deficit) | — | — | R 201 672 | |
| 2022/23 | Total Revenue (excluding capital transfers and contributions) | — | — | R 200 290 552 |
| Total Expenditure | — | — | R 232 524 503 | |
| Surplus/(Deficit) | — | — | −R 32 233 951 |
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 7,4 million | R 3,3 million | R 163 703 |
| 2022/23 | R 24 million | R 12 million | R 1,3 million |
| 2021/22 | R 47 million | R 12 million | R 356 983 |
| 2020/21 | R 0 | R 9,4 million | R 151 098 |
| 2019/20 | R 2,9 million | R 2,0 million | R 213 154 |
| 2018/19 | R 11 million | R 4,9 million | R 124 202 |
| 2017/18 | R 11 million | R 11 million | R 1,7 million |
| 2016/17 | R 22 million | R 15 million | R 101 169 |
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 | not linked |
| 2020/21 | Unqualified - Emphasis of Matter items | Audit report (external site) |
| 2019/20 | Unqualified - Emphasis of Matter items | not linked |
| 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 - 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 19 million | — | R 21 million |
| New | R 27 million | — | R 150 million |
| Renewal | R 521 739 | — | R 418 million |
| Repairs and maintenance | R 14 million | — | R 8,3 million |
| Upgrading | R 7,1 million | — | R 9,0 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 7,8 million |
| Integrated National Electrification Programme (Allocation in-kind) Grant | R 5,5 million |
| Municipal Infrastructure Grant | R 35 million |
| Expanded Public Works Programme Integrated Grant (Municipality) | R 2,7 million |
| Local Government Financial Management Grant | R 2,0 million |
| Integrated National Electrification Programme (Municipal) Grant | R 18 million |
| Sport, Arts and Culture | R 1,6 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
PROVISION OF HYGEINE SERVICES FOR A PERIOD OF 36 MONTHS
TOWN CLEANING SERVICES FOR THE PERIOD OF 36 MONTHS
PROVISION OF INTERNAL AUDIT
PROVISION OF HIGH-SPEED INTERNET CONNECTIVITY FOR A PERIOD OF 36 MONTHS.
SUPPLY, INSTALLATION, AND MAINTENANCE OF TELEPHONE SYSTEM AND IP PHONES FOR A PERIOD OF 36 MONTHS.
PROVISION OF HYGEINE SERVICES FOR THE PERIOD OF 36 MONTHS
TOWN CLEANING SERVICES
PANEL OF ADVERTISING AGENCIES
PANEL OF TRAVELLING AGENCIES
PANEL OF ELECTRICAL CONTRACTORS FOR NKANDLA ELECTRIFICATION PROJECTS AND ELECTRICAL MAINTENANCE
APPOINTMENT OF A PANEL OF CIVIL ENGINEERING CONTRACTORS FOR THE CONSTRUCTION AND REHABILITATION OF MUNICIPAL CAPITAL PROJECTS IN ROADS AND STORM WATER (3CE OR HIGHER)
PANEL OF SERVICE PROVIDERS FOR EVENT MANAGEMENT FOR THE PERIOD OF 36 MONTHS
APPOINTMENT OF A PANEL OF SERVICE PROVIDERS FOR THE PROVISION OF PLANT HIRE
PROVISION OF CASH-IN-TRANSIT SERVICES
PANEL OF ELECTRICAL CONSULTANTS FOR ELECTRIFICATION PROJECTS
PROVISION OF SHORT-TERM INSURANCE SERVICES
PROVISION OF GRAP COMPLIANT FIXED ASSET REGISTER
PROVISION OF PAYROLL SYSTEM
SUPPLY AND DELIVERY OF 4 SKIPPER BINS
PROVISION OF PAUPER BURIAL
PROVISION OF ICT GOVERNANCE SUPPORT FOR THE PERIOD OF 36 MONTHS (3 YEARS)
PROVISION OF ICT INFRASTRUCTURE SUPPORT FOR THE PERIOD OF 36 MONTHS (3 YEARS)
Provision of hygiene service
LEASING OF ERF 199 FOR THE DEVELOPMENT OF SHOPPING MALL.
Supply and deliver two waste management specialised vehicles. 5 tons pay loader cage truck and skipper truck loader.
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.