Public money · municipality
Greater Kokstad
Budgets, audited spending, grants, reported unauthorised and irregular expenditure and audit opinions, by financial year, as National Treasury publishes them for Greater Kokstad 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 547 910 590 | R 546 540 262 | — |
| Total Expenditure | R 529 183 918 | R 526 648 345 | — | |
| Surplus/(Deficit) | R 18 726 672 | R 19 891 917 | — | |
| 2024/25 | Total Revenue (excluding capital transfers and contributions) | — | — | R 528 564 771 |
| Total Expenditure | — | — | R 538 321 976 | |
| Surplus/(Deficit) | — | — | −R 9 757 205 | |
| 2023/24 | Total Revenue (excluding capital transfers and contributions) | — | — | R 507 824 532 |
| Total Expenditure | — | — | R 506 815 447 | |
| Surplus/(Deficit) | — | — | R 1 009 085 | |
| 2022/23 | Total Revenue (excluding capital transfers and contributions) | — | — | R 451 296 049 |
| Total Expenditure | — | — | R 444 854 395 | |
| Surplus/(Deficit) | — | — | R 6 441 654 |
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 18 million | R 4,6 million | R 1,3 million |
| 2022/23 | R 0 | R 9,9 million | R 0 |
| 2021/22 | R 0 | R 22 million | R 372 432 |
| 2020/21 | R 0 | R 50 million | R 0 |
| 2019/20 | R 0 | R 36 million | R 0 |
| 2018/19 | R 0 | R 226 million | R 15 908 |
| 2017/18 | R 0 | R 29 million | R 16 247 |
| 2016/17 | — | R 11 million | R 207 999 |
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 - 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 | not linked |
| 2013/14 | Unqualified - Emphasis of Matter items | Audit report (external site) |
| 2012/13 | Unqualified - Emphasis of Matter items | Audit report (external site) |
| 2011/12 | Qualified | 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 25 million | — | R 35 million |
| New | R 52 million | — | R 33 million |
| Renewal | R 7,0 million | — | R 7,0 million |
| Repairs and maintenance | R 21 million | — | R 19 million |
| Upgrading | R 46 million | — | R 54 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 (Allocation in-kind) Grant | R 5,9 million |
| Municipal Infrastructure Grant | R 23 million |
| Sport, Arts and Culture | R 2,1 million |
| Local Government Financial Management Grant | R 1,8 million |
| Integrated National Electrification Programme (Municipal) Grant | R 18 million |
| Expanded Public Works Programme Integrated Grant (Municipality) | R 1,3 million |
| Public Works, Roads and Transport | R 1,1 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
APPOINTMENT OF AN ELECTRICAL CONTRACTOR FOR: 1. SUPPLY AND DELIVERY OF 1000KVA x 1 MINI SUBSTATION FOR CRUs. 2. SUPPLY, DELIVERY AND INSTALLATION OF 5 X 500KVA AT LONGHOMES, HOMES 2000 BHONGWENI LOCATION, H&H BLOCKS, DRAKENSBURG MOTORS INDUSTRIAL SITES AND CNR SCHOOL LANE & MURRAY
APPOINTMENT OF AN ELECTRICAL CONTRACTOR FOR THE UPGRADING OF UNDERGROUND MV CABLES: PHASE 7
APPOINTMENT OF AN ELECTRICAL CONTRACTOR FOR THE SUPPLY, DELIVERY AND INSTALLATION OF 1 HIGH MAST AT EMOYENI 2
TRAVEL AND ACCOMMODATION ARRANGEMENT SERVICES
APPOINTMENT OF SERVICE PROVIDER FOR THE RENEWAL AND LICENSING OF THE SAGE 300 PEOPLE HR & PAYROLL SYSTEM
SUPPLY,DELIVERY & INSTALLATION OF A BACKUP GENERATOR (RE-ADVERTISEMENT)
GRASS CUTTING TRAINING
APPOINTMENT OF A SERVICE PROVIDER TO SUPPLY, DELIVER & INSTALLATION OF SPECIALIZED MERANTI HARD-WOOD FLOORING AT TOWN HALL
PROVISION OF POUND MANAGEMENT SERVICES
SUPPLY, DELIVERY AND INSTALATION OF HIGH MAST AT EMOYENI
UPGRADING OF UNDERGROUND MV CABLES: PHASE 7
1. SUPPLY & DELIVERY OF 1 X MINI SUBSTATION 2. SUPPLY, DELIVERY & INSTALATION OF 5 X MINI SUBSTATIONS
REHABILITATION OF JIM PAYNE DRIVE
AVENUE ROAD REHABILITATION - WARD 3
UPGRADING OF FRANKLIN ROADS PHASE 1 -WARD 2
APPOINTMENT OF THE SERVICE PROVIDER FOR THE FULL IMPLEMENTATION OF THE REVISED GRAP 104(EXPECTED CREDIT LOSS (ECL) IMPAIRMENT MODEL
THE APPOINTMENT OF SERVICE PROVIDER FOR ELECTRICITY METER AUDIT, REVENUE PROTECTION ASSESSMENT, GIS VERIFICATION AND CUSTOMER DATA CLEANSING
THE APPOINTMENT OF SERVICE PROVIDER FOR ELECTRICITY METER AUDIT, REVENUE PROTECTION ASSESSMENT, GIS VERIFICATION AND CUSTOMER DATA CLEANSING
APPOINTMENT OF A SERVICE PROVIDER FOR THE SUPPLY & DELIVERY OF A RIDE ON ROAD MARKING MACHINE WITH BOOSTER & TO PROVIDE TRAINING ON THE HANDLE & USE OF THE MACHINE
2025/2026 PROVISION FOR ICT AUDIT SERVICES
2025/2026 INVESTIGATION OF UNAUTHORISED, IRREGULAR, FRUITLESS AND WASTEFUL EXPENDITURE
SUPPLY AND DELIVERY OF MUNICIPAL BLACK REFUSE PLASTIC
PROVISION OF ACCREDITED TRAINING FOR EPWP PARTICIPANTS
TRAININGS FOR FIREARM REFRESHER
TRAININGS FOR AZ-500T00-AC-MICROSOFT AZURE SECURITY TECHNOLOGY
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.