Public money · municipality
Chief Albert Luthuli
Budgets, audited spending, grants, reported unauthorised and irregular expenditure and audit opinions, by financial year, as National Treasury publishes them for Chief Albert Luthuli 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 837 275 346 | R 837 275 346 | — |
| Total Expenditure | R 836 822 639 | R 836 637 791 | — | |
| Surplus/(Deficit) | R 452 707 | R 637 555 | — | |
| 2024/25 | Total Revenue (excluding capital transfers and contributions) | — | — | R 744 938 868 |
| Total Expenditure | — | — | R 813 267 143 | |
| Surplus/(Deficit) | — | — | −R 68 328 275 | |
| 2023/24 | Total Revenue (excluding capital transfers and contributions) | — | — | R 627 181 031 |
| Total Expenditure | — | — | R 703 499 577 | |
| Surplus/(Deficit) | — | — | −R 76 318 546 | |
| 2022/23 | Total Revenue (excluding capital transfers and contributions) | — | — | R 579 217 416 |
| Total Expenditure | — | — | R 726 048 202 | |
| Surplus/(Deficit) | — | — | −R 146 830 786 |
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 1,9 million | R 7 830 |
| 2022/23 | R 0 | R 43 million | R 10 777 |
| 2021/22 | R 0 | R 63 million | R 16 634 |
| 2020/21 | R 9,9 million | R 16 million | R 122 284 |
| 2019/20 | R 124 million | R 21 million | R 1,2 million |
| 2018/19 | R 25 million | R 39 million | R 1,4 million |
| 2017/18 | R 212 077 | R 41 million | R 3,8 million |
| 2016/17 | R 57 million | R 84 million | R 4,0 million |
Audit opinions
The Auditor-General's opinion on the annual financial statements, per year
| Year | Opinion | Report |
|---|---|---|
| 2023/24 | Qualified | Audit report (external site) |
| 2022/23 | Qualified | Audit report (external site) |
| 2021/22 | Qualified | 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 | Qualified | Audit report (external site) |
| 2014/15 | Unqualified - Emphasis of Matter items | Audit report (external site) |
| 2013/14 | Qualified | Audit report (external site) |
| 2012/13 | Qualified | Audit report (external site) |
| 2011/12 | Qualified | Audit report (external site) |
| 2010/11 | Disclaimer of opinion | 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 56 million | — | R 78 million |
| New | R 81 million | — | R 194 million |
| Renewal | R 36 million | — | R 35 million |
| Repairs and maintenance | R 47 million | — | R 38 million |
| Upgrading | R 373 million | — | R 212 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 85 million |
| Integrated National Electrification Programme (Municipal) Grant | R 8,3 million |
| Expanded Public Works Programme Integrated Grant (Municipality) | R 1,9 million |
| Integrated National Electrification Programme (Allocation in-kind) Grant | R 18 million |
| Local Government Financial Management Grant | R 1,7 million |
| Public Works, Roads and Transport | R 13 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, delivery, installation and maintenance of air Conditioners as and when required
Supply and delivery of office furniture for Three years as and when required
Supply and Delivery of Protective Clothing for a period of 36 months as and when required
Supply and delivery of electrical materials for a period of 36 months as and when required
Provision of a comprehensive fleet management for leasing fleet and vehicle tracking system for 36 months
Professional services for construction of Nhlazatshe collector access road
Professional services for electrification of households in Chief Albert Luthuli Municipality
Professional services for upgrading of bulk sewer pipeline from Mayflower to the Mpuluzi WWTW
Professional services for the construction of Mpuluzi collector access road
The construction of Carolina bulk water supply pipeline to Silobela, extension 5
Construction of Empuluzi/Methula bulk water supply scheme in Chief Albert Luthuli Local Municipality, phase 1, Empuluzi Dam
Provision of an Mscoa Compliant Integrated Financial System for the period of 36 months
Appointment of a service provider for Asset verification and preparation of a GRAP Compliant asset register for 36 months.
Appointment of a panel of service providers for the Provision of executive security service for the period of 36 months
Appointment of service provider/s to render electricity meter audit, replacement, and disconnections for a period of 3 years as and when required
Appointment of a Travel Agency as and when required for a period of 36 months
Provision of Armed and Unarmed Grade C Security Services for 36 Months
Construction of a 5ML reservoir at Silobela, extension 5
Supply and Delivery of Cement and Pothole Patching materials for 36 months as and when required
Supply and delivery of envelopes for billing purposes for 36 months
Appointment of a panel of consulting engineering firms to render professional services and act as principal agent for various projects in Chief Albert Luthuli municipality as and when required for a period of three years
Appointment of an advertising agency for 36 months as and when required
Upgrading of Manzana wastewater treatment works
Supply and Delivery of Laptops and other ITC Related products
Appointment of a service provider for Infrastructure Asset verification for the 2024/2025 Financial year
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.