Public money · municipality

Emalahleni

Budgets, audited spending, grants, reported unauthorised and irregular expenditure and audit opinions, by financial year, as National Treasury publishes them for Emalahleni Local Municipality Council.

Audit opinion 2023/24: Unqualified - Emphasis of Matter items

Income statement, headline items

Original budget, adjusted budget and audited actual side by side; each is its own figure

Headline items by financial yearRands, as published by National Treasury
Financial year	Item	Original budget	Adjusted budget	Audited actual
2025/26	Total Revenue (excluding capital transfers and contributions)	R 5 692 537 282	R 6 268 987 262	—
	Total Expenditure	R 5 663 182 677	R 6 500 287 575	—
	Surplus/(Deficit)	R 29 354 605	−R 231 300 313	—
2024/25	Total Revenue (excluding capital transfers and contributions)	—	—	R 5 006 764 872
	Total Expenditure	—	—	R 7 006 825 805
	Surplus/(Deficit)	—	—	−R 2 000 060 933
2022/23	Total Revenue (excluding capital transfers and contributions)	—	—	R 3 714 507 427
	Total Expenditure	—	—	R 5 613 898 559
	Surplus/(Deficit)	—	—	−R 1 899 391 132

Before 2017/18 Treasury published the older (v1) returns, whose lines are defined differently (v1 “Total Operating Revenue” is not the v2 total revenue); a v1 line is labelled as such and never compared code-for-code. Treasury’s mSCOA items 2900 (total revenue excluding capital transfers), 4400 (total expenditure) and 4500 (surplus/deficit). A year with no audited actual is one whose audit National Treasury has not published; it is not zero.

Unauthorised, irregular, fruitless and wasteful expenditure

As the municipality reported it; not a finding of wrongdoing by itself

UIFW expenditure by yearRands, reported
Year	Unauthorised	Irregular	Fruitless and wasteful
2023/24	R 1,0 billion	R 1,6 billion	R 384 million
2022/23	R 921 million	R 154 million	R 534 million
2021/22	R 910 million	R 188 million	R 274 million
2020/21	R 445 million	R 199 million	R 0
2019/20	R 187 million	R 110 million	R 335 million
2018/19	R 519 million	R 89 million	R 400 million
2017/18	R 222 million	R 135 million	R 110 million
2016/17	R 196 million	R 85 million	R 79 million

Audit opinions

The Auditor-General's opinion on the annual financial statements, per year

Audit opinionsAs National Treasury records them
Year	Opinion	Report
2023/24	Unqualified - Emphasis of Matter items	not linked
2022/23	Qualified	Audit report (external site)
2021/22	Qualified	Audit report (external site)
2020/21	Qualified	Audit report (external site)
2019/20	Qualified	Audit report (external site)
2018/19	Qualified	not linked
2017/18	Qualified	Audit report (external site)
2016/17	Qualified	Audit report (external site)
2015/16	Disclaimer of opinion	Audit report (external site)
2014/15	Disclaimer of opinion	Audit report (external site)
2013/14	Disclaimer of opinion	Audit report (external site)
2012/13	Disclaimer of opinion	Audit report (external site)
2011/12	Outstanding	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

Capital expenditure, 2024/25Rands
Type	Original budget	Adjusted budget	Audited actual
Deprecation	R 312 million	—	R 254 million
New	R 67 million	—	R 138 million
Renewal	R 29 million	—	R 834 348
Repairs and maintenance	R 225 million	—	R 394 million
Upgrading	R 114 million	—	R 35 million

Conditional grants

Largest grant budgets in the latest year published (Treasury publishes budgets, not audited receipts, here)

Conditional grants, 2018/19Adjusted budget, rands
Grant	Adjusted budget
Integrated National Electrification Programme (Allocation in-kind) Grant	R 920 000
Expanded Public Works Programme Integrated Grant (Municipality)	R 4,2 million
Integrated National Electrification Programme (Municipal) Grant	R 42 million
Local Government Financial Management Grant	R 2,2 million
Public Works, Roads and Transport	R 13 million
Municipal Infrastructure Grant	R 121 million
Neighbourhood Development Partnership (Schedule 5B)	R 11 million

capital: 2017/18 – 2025/26; 97 figures
conditional grant: 2012/13 – 2018/19; 121 figures
income expenditure: 2017/18 – 2025/26; 621 figures
uifw expenditure: 2011/12 – 2023/24; 37 figures

Tender notices by the municipality

Where the municipality publishes on the eTender portal under its demarcation name

No organ of state on the portal is linked to this municipality by an identical name. Its notices, if any, are listed under the name the portal prints.

Municipal finance: National Treasury (Municipal Money) · 5 official files · retrieved 11 October 2026

Details

Source: National Treasury — Municipal Money: conditional grants by grant (original and adjusted budget) (external site)National Treasury (Municipal Money)
Retrieved: 11 October 2026, 11:57 SAST
Fingerprint: defcdc93a011f245ef48e72cd4f24b6aeeb1b69ba21b17e26902091b52d1a5e2SHA-256 of the exact file we loaded. Anyone holding the same file gets the same value.
Data load: Loaded, checked against the source’s own totals, and approved by an editor on 19 October 2026.
Terms: Municipal Money Terms of Use (municipalmoney.gov.za/terms, captured 2026-10-11 as data/raw/treasury/municipal-money/terms.html): the data may be used free of charge for commercial and non-commercial purposes with attribution to National Treasury; no warranty of accuracy; figures reproduced as published.
Attribution: Municipal finance data: National Treasury, Municipal Money (municipaldata.treasury.gov.za).

Source: National Treasury — Municipal Money: income and expenditure by item (original budget, adjusted budget, audited actual) (external site)National Treasury (Municipal Money)
Retrieved: 11 October 2026, 11:56 SAST
Fingerprint: 811de86c6514baf46111012ed9bddc77bec97f654588bb81ce9db110f1e861e0SHA-256 of the exact file we loaded. Anyone holding the same file gets the same value.
Data load: Loaded, checked against the source’s own totals, and approved by an editor on 19 October 2026.
Terms: Municipal Money Terms of Use (municipalmoney.gov.za/terms, captured 2026-10-11 as data/raw/treasury/municipal-money/terms.html): the data may be used free of charge for commercial and non-commercial purposes with attribution to National Treasury; no warranty of accuracy; figures reproduced as published.
Attribution: Municipal finance data: National Treasury, Municipal Money (municipaldata.treasury.gov.za).

Source: National Treasury — Municipal Money: unauthorised, irregular, fruitless and wasteful expenditure as reported (external site)National Treasury (Municipal Money)
Retrieved: 11 October 2026, 11:54 SAST
Fingerprint: 26e1ce8597cfbdbdbd3ed9c6d7dc46966472a339b0a2062adbcc1bb441c3201dSHA-256 of the exact file we loaded. Anyone holding the same file gets the same value.
Data load: Loaded, checked against the source’s own totals, and approved by an editor on 19 October 2026.
Terms: Municipal Money Terms of Use (municipalmoney.gov.za/terms, captured 2026-10-11 as data/raw/treasury/municipal-money/terms.html): the data may be used free of charge for commercial and non-commercial purposes with attribution to National Treasury; no warranty of accuracy; figures reproduced as published.
Attribution: Municipal finance data: National Treasury, Municipal Money (municipaldata.treasury.gov.za).

Source: National Treasury — Municipal Money: audit opinions of the Auditor-General per municipality and financial year (external site)National Treasury (Municipal Money)
Retrieved: 11 October 2026, 11:54 SAST
Fingerprint: dc4b0834773c914c08d4a3b7f008bf82334347bed491922c7262828a5d7d3d30SHA-256 of the exact file we loaded. Anyone holding the same file gets the same value.
Data load: Loaded, checked against the source’s own totals, and approved by an editor on 19 October 2026.
Terms: Municipal Money Terms of Use (municipalmoney.gov.za/terms, captured 2026-10-11 as data/raw/treasury/municipal-money/terms.html): the data may be used free of charge for commercial and non-commercial purposes with attribution to National Treasury; no warranty of accuracy; figures reproduced as published.
Attribution: Municipal finance data: National Treasury, Municipal Money (municipaldata.treasury.gov.za).

Source: National Treasury — Municipal Money: capital expenditure by capital type (original budget, adjusted budget, audited actual) (external site)National Treasury (Municipal Money)
Retrieved: 11 October 2026, 11:56 SAST
Fingerprint: fa73921f136220fe12c84848fba97a3dfb5eab7b72536e8ab394046da7f059a5SHA-256 of the exact file we loaded. Anyone holding the same file gets the same value.
Data load: Loaded, checked against the source’s own totals, and approved by an editor on 19 October 2026.
Terms: Municipal Money Terms of Use (municipalmoney.gov.za/terms, captured 2026-10-11 as data/raw/treasury/municipal-money/terms.html): the data may be used free of charge for commercial and non-commercial purposes with attribution to National Treasury; no warranty of accuracy; figures reproduced as published.
Attribution: Municipal finance data: National Treasury, Municipal Money (municipaldata.treasury.gov.za).

National Treasury, Municipal Money (municipaldata.treasury.gov.za), Terms of Use allow reuse with attribution; audit opinions are the Auditor-General's as Treasury records them.

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.