Public money · municipality
Lephalale
Budgets, audited spending, grants, reported unauthorised and irregular expenditure and audit opinions, by financial year, as National Treasury publishes them for Lephalale 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 904 209 566 | R 888 327 921 | — |
| Total Expenditure | R 901 405 109 | R 886 131 809 | — | |
| Surplus/(Deficit) | R 2 804 457 | R 2 196 112 | — | |
| 2024/25 | Total Revenue (excluding capital transfers and contributions) | — | — | R 849 089 840 |
| Total Expenditure | — | — | R 893 560 651 | |
| Surplus/(Deficit) | — | — | −R 44 470 811 | |
| 2023/24 | Total Revenue (excluding capital transfers and contributions) | — | — | R 749 040 162 |
| Total Expenditure | — | — | R 796 142 065 | |
| Surplus/(Deficit) | — | — | −R 47 101 903 | |
| 2022/23 | Total Revenue (excluding capital transfers and contributions) | — | — | R 698 456 181 |
| Total Expenditure | — | — | R 706 940 875 | |
| Surplus/(Deficit) | — | — | −R 8 484 694 |
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 43 million | R 292 523 | R 29 739 |
| 2022/23 | R 0 | R 5,3 million | R 844 |
| 2021/22 | R 5,6 million | R 74 million | R 1,5 million |
| 2020/21 | R 0 | R 23 million | R 12 295 |
| 2019/20 | R 0 | R 52 million | R 17 million |
| 2018/19 | R 0 | R 115 million | R 943 897 |
| 2017/18 | R 18 million | R 8,9 million | R 1,1 million |
| 2016/17 | R 17 million | R 39 million | R 80 804 |
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 | Audit report (external site) |
| 2018/19 | Qualified | Audit report (external site) |
| 2017/18 | Qualified | Audit report (external site) |
| 2016/17 | Unqualified - Emphasis of Matter items | Audit report (external site) |
| 2015/16 | Unqualified - Emphasis of Matter items | not linked |
| 2014/15 | Unqualified - Emphasis of Matter items | not linked |
| 2013/14 | Unqualified - Emphasis of Matter items | not linked |
| 2012/13 | Qualified | 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 95 million | — | R 97 million |
| New | R 171 million | — | R 118 million |
| Renewal | R 45 million | — | R 42 million |
| Repairs and maintenance | R 16 million | — | R 26 million |
| Upgrading | R 7,9 million | — | R 7,9 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 9,3 million |
| Municipal Infrastructure Grant | R 51 million |
| Expanded Public Works Programme Integrated Grant (Municipality) | R 2,0 million |
| Local Government Financial Management Grant | R 1,7 million |
| Integrated National Electrification Programme (Municipal) Grant | R 16 million |
- capital
- 2018/19 – 2025/26
- conditional grant
- 2012/13 – 2018/19
- income expenditure
- 2018/19 – 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.