Public money · municipality
Makhado
Budgets, audited spending, grants, reported unauthorised and irregular expenditure and audit opinions, by financial year, as National Treasury publishes them for Makhado 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 1 554 993 324 | R 1 658 807 484 | — |
| Total Expenditure | R 1 362 362 448 | R 1 511 785 983 | — | |
| Surplus/(Deficit) | R 192 630 876 | R 147 021 501 | — | |
| 2024/25 | Total Revenue (excluding capital transfers and contributions) | — | — | R 1 248 349 392 |
| Total Expenditure | — | — | R 1 381 383 553 | |
| Surplus/(Deficit) | — | — | −R 133 034 161 | |
| 2023/24 | Total Revenue (excluding capital transfers and contributions) | — | — | R 1 154 499 642 |
| Total Expenditure | — | — | R 1 297 328 735 | |
| Surplus/(Deficit) | — | — | −R 142 829 093 | |
| 2022/23 | Total Revenue (excluding capital transfers and contributions) | — | — | R 1 075 893 315 |
| Total Expenditure | — | — | R 1 191 149 704 | |
| Surplus/(Deficit) | — | — | −R 115 256 389 |
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 550 900 | R 915 592 |
| 2022/23 | R 0 | R 693 420 | R 259 169 |
| 2021/22 | R 0 | R 0 | R 8 774 |
| 2020/21 | R 0 | R 0 | R 880 |
| 2019/20 | R 61 million | R 6,3 million | R 232 213 |
| 2018/19 | R 84 million | R 14 million | R 67 368 |
| 2017/18 | R 164 million | R 34 million | R 606 305 |
| 2016/17 | — | R 75 million | R 609 247 |
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 | not linked |
| 2019/20 | Unqualified - Emphasis of Matter items | not linked |
| 2018/19 | Qualified | Audit report (external site) |
| 2017/18 | Qualified | Audit report (external site) |
| 2016/17 | Adverse opinion | Audit report (external site) |
| 2015/16 | Qualified | Audit report (external site) |
| 2014/15 | Qualified | Audit report (external site) |
| 2013/14 | Unqualified - Emphasis of Matter items | Audit report (external site) |
| 2012/13 | Qualified | Audit report (external site) |
| 2011/12 | Disclaimer of opinion | Audit report (external site) |
| 2010/11 | Disclaimer of opinion | not linked |
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 160 million | — | R 144 million |
| New | R 184 million | — | R 117 million |
| Renewal | R 2,8 million | — | R 3,4 million |
| Repairs and maintenance | R 28 million | — | R 40 million |
| Upgrading | R 133 million | — | R 128 million |
Conditional grants
Largest grant budgets in the latest year published (Treasury publishes budgets, not audited receipts, here)
| Grant | Adjusted budget |
|---|---|
| Municipal Infrastructure Grant | R 88 million |
| Integrated National Electrification Programme (Allocation in-kind) Grant | R 30 million |
| Local Government Financial Management Grant | R 1,7 million |
| Integrated National Electrification Programme (Municipal) Grant | R 17 million |
| Expanded Public Works Programme Integrated Grant (Municipality) | R 1,2 million |
| Municipal Systems Improvement Grant | 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
Supply, Install, Test and Commission of 1x 1MVA Transformer at Tshipise
Supply, Install, Test and Commission of 1x 2.5MVA Transformer at Roodewal Substation
Repair of load tap changer of 1X 2000kva Transformer at Makhado Park Substation
Repair of leaking pressure relief valve at Makhado Park Substation
Procure, License and Support AD Manager Plus and AG Audit Plus for the period of three (03) years
Supply, deliver. Installation, commissioning and maintenance of Thirty-Two (32) photocopiers on a lease basis for a period of three (03) years
Licensing of Manage Engine Patch Manager Plus Enterprise (MEPMP) software to monitor and report windows security patches and updates for the period of three (03) years
Re-advertisement: Leasing of Aerodrome (Air Strip) Situated at farm Rietvly 276 L.S District Soutpansberg for a period of five (05) years
Renew four (04) server warranty
Upgrade internet connectivity for all regional offices for the period of three (03) years
Panel of service providers to supply and delivery ICT end user equipment for a period of three (03) years
APPOINTMENT OF A PANEL OF REGISTERED TOWN OR TECHNICAL PLANNERS FOR PERIOD OF A THREE (03)YEARS
APPOINTMENT OF A PANEL OF REGISTERED PROFESSIONAL LAND SURVEYOR FOR PERIOD OF A THREE (03)YEARS
RE-ADVERTISEMENT: REQUEST FOR PROPOSALS TO DEVELOP AND LEASE A PORTION ON THE REMAINDER OF PORTION 7 OF FARM BERGVLIET 288-LS FOR THE PURPOSE OF A COMMERCIAL USE IN MAKHADO LOCAL MUNICIPALITY FOR THE PERIOD OF 75 YEARS
PROVISION OF VETTING SYSTEM FOR THE PERIOD THREE (03) YEARS
APPOINTMENT OF A PANEL OF REGISTERED ENVIRONMENTAL CONSULTANTS FOR PERIOD OF A THREE (03)YEARS
SUPPLY AND DELIVERY OF LOCAL GOVERNMENT LIBRARY (FULL SET COMPRISING OF 21 POCKETBOOKS)
Re-advertisement: Appointment of electrical consulting engineer for protection scheme coordination for Makhado electrical networks
Printing and posting of consumer statement for a period of three years
Auctioneering services on municipal assets for a period of three years
PANEL OF SERVICE PROVIDER SUPPLY AND DELIVERY OF COLD MIX ASPHALT FOR A PERIOD OF THREE (03) YEARS
SUPPLY AND DELIVERY OF MOBILE ROAD BROOM SWEEPER (DRIVABLE)
RE-ADVERTISEMENT: REQUEST FOR PROPOSAL TO LEASING OF MUNNIK CAR PARK AND DEVELOP THE AREA FOR BUSINESS PURPOSE FOR PERIOD OF TEN (10) YEARS
Supply and delivery of 1MVA 22/11kv Transformer
Maintenance of 10MVA 66/22kv Transformer at Levubu Substation
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.